Description: Proposition 99 established a new surtax on cigarettes and tobacco products, thereby generating almost $1.5 billion in new revenues available for expenditure in 1989-90 and 1990-91. Assembly Bill 75 (Ch 1331/89, Isenberg) allocated the vast majority of these funds. Our review indicates that the three major departments responsible for the implementation of AB 75 have made good progress in implementing the programs the act established in the current year.