Opinion No. (2005)

BILL LOCKYER Attorney General SUSAN DUNCAN LEE Deputy Attorney General THE TOBACCO EDUCATION AND RESEARCH OVERSIGHT COMMITTEE has requested an opinion on the following questions: 1. Are school districts required to participate in evaluations ofthe effectiveness of tobacco use prevention programs in their schools as a condition of receiving funds pursuant to the Tobacco Tax and Health Protection Act of 1988? 2. Is the Department of Education required to withhold tobacco tax revenues from a school district that refuses to participate in the program evaluations conducted by the Department of Health Services? CONCLUSIONS 1. School districts are required to participate in evaluations of the effectiveness of tobacco use prevention programs in their schools as a condition of receiving funds pursuant to the Tobacco Tax and Health Protection Act of 1988. 2. The Department of Education is required to withhold tobacco tax revenues from a school district that refuses to participate in the program evaluations conducted by the Department of Health Services. ANALYSIS Proposition 99, the Tobacco Tax and Health Protection Act of 1988 (Rev. Tax. Code, § 30121-30130; see Cal. Const., art. XIII…