Increases cigarette tax by $2.00 per pack, with an equivalent increase on other tobacco products. Allocates revenues primarily to increase funding for existing healthcare programs and services; also for tobacco use prevention and control programs, for tobacco-related disease research, for state and local agencies to enhance tobacco law enforcement, for University of California to train more physicians, and for administrative expenses. If tax causes decreased tobacco consumption, transfers tax revenues to offset decreases to existing tobacco-funded programs and sales tax revenues. Requires biennial independent audit/accounting. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local government: ...