Louisiana Revised Statutes 39:100.231 – A. There is hereby created, as a special fund in the state treasury, the Department of Wildlife and Fisheries, Office of State Fire Marshal, and Louisiana Public Defender Board Compe
Terms Used In Louisiana Revised Statutes 39:100.231
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Fund: means an independent fiscal and accounting entity with a self-balancing set of accounts recording cash or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with regulations, restrictions, and limitations. See Louisiana Revised Statutes 39:2
- Public defender: Represent defendants who can't afford an attorney in criminal matters.
A. There is hereby created, as a special fund in the state treasury, the Department of Wildlife and Fisheries, Office of State Fire Marshal, and Louisiana Public Defender Board Compensation Fund, hereafter referred to in this Section as the “fund”.
B.(1) Notwithstanding any provision of law to the contrary, after compliance with the requirements of La. Const. Art. VII, § 9(B) , relative to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, after the first twenty-two million dollars of the avails of the tax levied pursuant to the provisions of La. Rev. Stat. 47:841(F) is deposited into the Louisiana State Police Salary Fund pursuant to the provisions of La. Rev. Stat. 22:831(B)(2), the treasurer shall deposit the next six million dollars of the avails of the tax levied pursuant to the provisions of La. Rev. Stat. 47:841(F) into the fund. Monies in the fund shall be used solely as provided for in Subsection C of this Section.
(2) Monies in the fund shall be invested by the treasurer in the same manner as monies in the state general fund, and interest earned on investment of the monies shall be credited to the fund. Unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.
C. Monies in the fund shall only be withdrawn subject to an appropriation by the legislature and shall be distributed as follows:
(1) The first distribution to the office of alcohol and tobacco control shall be six hundred thousand dollars. These funds shall be expended exclusively for the purposes of the enforcement of vapor products and electronic cigarettes.
(2) The remaining funds shall be distributed and shared equally among the following governmental units:
(a) The funds distributed to the Department of Wildlife and Fisheries shall be used exclusively to cover the cost of salary increases and related benefits for enforcement agents.
(b) The funds distributed to the office of the state fire marshal shall be used exclusively to cover the cost of salary increases and related benefits for its employees.
(c) The funds distributed to the Louisiana Public Defender Board shall be used exclusively to cover the cost of salary increases and related benefits for its employees.
Acts 2023, No. 414, §3, eff. July 1, 2023.