Utah Code § 59-35-203: Targeted Advertising Tax Restricted Account.

(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).