From what I understand, the money paid by the cigarette taxes are given to the States and some of them put them in the "general fund" not to help smokers' health care expenses. It's up to their discretion on how to spend the money.
In MA, the first HUGE cigarette tax, ($1/pack) MANY years ago was passed with the promise that the funds raised would be appropriated toward anti-smoking campaigns, and smoking cessation support. A month later, the funds were transferred to the general account. A pack of cigarettes in MA is over $10 at the moment, and there are no anti-smoking ads anywhere, and Smoking Cessation Assistance has been limited to once-a-year programs in limited locations (If you are a cigarette smoker with a legal address in Belchertown, please attend a meeting on 3/5/14 where you can receive free materials to help you quit smoking).
Now they don't even pretend. Each additional tax increase on cigarettes is presented as a penalty, not as a remedy.