Delaware Code § 4-1381

Marijuana Regulation Fund; Justice Reinvestment Fund
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(a) The Marijuana Regulation Fund is established as a special fund of the State consisting of fees collected, civil penalties imposed under
this chapter, and a portion of taxes imposed under this subchapter. The Office of the State Treasurer shall administer the Fund.
(b) The Justice Reinvestment Fund is established as a special fund of the State consisting of a portion of taxes imposed under this
subchapter as set forth in § 1386 of this title.

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