Utah Code § 63J-3-205: Money excluded from the limitation.

Money from the following sources is excluded from the revenues appropriated and used in determining a limitation:

(1) money received from the government of the United States including federal mineral lease payments;

(2) money received by the state from another unit of government, except the proceeds of taxes, fees, or penalties imposed by the state and collected by the other unit of government;

(3) money derived from the issuance of, or to pay interest, principal, or redemption premiums on, any security;

(4) money received from the sale of fixed assets or gains on fixed asset transfers;

(5) the proceeds of contracts, grants, gifts, donations, and bequests made to the state for a purpose specified by the contractor or donor;

(6) user charges derived by the state from the sale of a product or service pledged or legally available to repay any security or for which the quantity of the product or level of service provided to a user is at the discretion of the user; and

(7) money raised to meet fiscal emergencies.