Utah Code § 59-38-105: Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution.

(1) There is created within the General Fund a restricted account known as the "Minor Mental Health Restricted Account."

(2) The account consists of:

(a) revenue collected from the tax imposed by Section 59-38-103;

(b) appropriations made to the account by the Legislature;

(c) interest and earnings on account money;

(d) donations or grants from public or private entities; and

(e) transfers from the Minor Online Safety Restricted Account as provided in Section 78B-3-1007.

(3) The Division of Finance shall:

(a) deposit 90% of the revenue described in Subsection (2)(a) into the account; and

(b) deposit 10% of the revenue described in Subsection (2)(a) into the Minor Online Safety Restricted Account created in Section 78B-3-1007.

(4) Upon appropriation by the Legislature, money in the account shall be distributed to the Department of Health and Human Services for:

(a) mental health treatment programs for minors affected by material harmful to minors;

(b) educational programs for parents, guardians, educators, and minors on the mental health risks associated with material harmful to minors;

(c) early prevention and intervention programs for minors at risk of mental health harm from material harmful to minors; and

(d) research and public awareness campaigns addressing mental health harm to minors caused by material harmful to minors.