Utah Code § 59-35-203
Targeted Advertising Tax Restricted Account
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-35-203, Targeted Advertising Tax Restricted Account, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345471
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Full text
(1) There is created within the General Fund a restricted account known as the "Targeted Advertising Tax Restricted Account."
(2) The account consists of:
(a) revenue collected from the tax imposed by Section 59-35-201; and
(b) amounts appropriated by the Legislature.
(3) Subject to appropriation, money in the account may be used for:
(a) child literacy programs;
(b) civic information programs;
(c) youth sports or recreational programs;
(d) youth volunteerism programs;
(e) mental health programs or services for children;
(f) adoption and foster care services;
(g) public education or awareness campaigns regarding the effects of targeted advertising on children, families, and adults; and
(h) offsetting the costs of programs or services described in Subsections (3)(a) through (g).