N.J. Stat. § 26:2B-32
An Alcohol Education, Rehabilitation and Enforcement Fund is established as a nonlapsing, revolving fund in a separate account in the Department of Health. The fund shall be credited from July 1, 1990 through June 30, 1991, with 27.6 percent of the tax revenues, and from July 1, 1991 through June 30, 1992, with 53.3 percent of the tax revenues, collected pursuant to section 3 of P.L. 1980, c. 62(C.54:32C-3), the amount thereof to be dedicated 75 percent to rehabilitation, 15 percent to enforcement and 10 percent to education, and the fund thereafter shall be annually credited with the amount of tax revenues collected from the alcoholic beverage tax as is provided in section 2 of P.L. 1990, c. 41(C.54:43-1.1), which amount shall be dedicated 75 percent to rehabilitation, 15 percent to enforcement and 10 percent to education. Interest received on moneys in the fund shall be credited to the fund. Pursuant to the formula set forth in section 5 of this act, moneys appropriated pursuant to law shall only be distributed to the counties by the Department of Health, without the assessment of administrative costs, to develop and implement an annual comprehensive plan for the treatment of persons with substance use disorder and for expenditures according to the dedications provided herein.
N.J.S. § 26:2B-32