Utah Code § 59-5-215
Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-5-215, Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344737
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Full text
(1) Except as provided in Section 51-9-305, 51-9-306, or 51-9-1102, or Subsection 59-5-202(5), a tax imposed and collected under Section 59-5-202 shall be paid to the commission, promptly remitted to the state treasurer, and credited to the General Fund.
(2) For a fiscal year beginning on or after July 1, 2026, the Division of Finance shall transfer from the General Fund to the State Reinvestment Restricted Account created in Section 51-9-1102 the amount credited to the General Fund under Subsection (1) that exceeds $11,526,000.