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District of Columbia · Through 2026-10-22 (D.C. Law 26-190)

D.C. Code § 47-2404.01: Smoking Cessation Fund.

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Where this section sits in the code
  1. Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  2. Chapter 24. Tobacco Tax.

(a)

There is established as a special fund the Smoking Cessation Fund ("Fund"), which shall be administered by the Department of Health in accordance with this section.

(b)

There shall be deposited into the Fund:

(1)

All permit-related fees and fines collected pursuant to § 47-2404; and

(2)

Other funds as may be appropriated for that purpose.

(c)

The Fund shall be used for:

(1)

Efforts to reduce smoking of tobacco or any other plant product and other uses of nicotine by District residents; and

(2)

Costs associated with administering tobacco permits pursuant to § 47-2404.

(d)

(1)

The money deposited into the Fund but not expended in a fiscal year shall not revert to the unassigned fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.

(2)

Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.

Collected 2026-10-26T05:48:18Z. Source file · JSON

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