A. Two cents of each dollar in the tobacco tax and health care fund shall be deposited in the adjustment account for transfer of appropriate amounts to the corrections fund established by section 41-1641 to compensate for decreases in the corrections fund resulting from lower tobacco tax revenues available under section 42-3104 as a result of the levy of luxury taxes that are dedicated to the tobacco tax and health care fund pursuant to section 42-3252. Any monies in the adjustment account in excess of the amount needed for the adjustment revert to the tobacco tax and health care fund for distribution in equal proportions to the accounts described under sections 36-772, 36-773 and 36-774.

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B. The department of revenue shall administer the adjustment account.