{"data":{"id":"us-ut/utah-code-59-35-203","jurisdiction":"us-ut","citation":"Utah Code § 59-35-203","heading":"Targeted Advertising Tax Restricted Account.","body":"(1) There is created within the General Fund a restricted account known as the \"Targeted Advertising Tax Restricted Account.\"\n(2) The account consists of:\n(a) revenue collected from the tax imposed by Section 59-35-201; and\n(b) amounts appropriated by the Legislature.\n(3) Subject to appropriation, money in the account may be used for:\n(a) child literacy programs;\n(b) civic information programs;\n(c) youth sports or recreational programs;\n(d) youth volunteerism programs;\n(e) mental health programs or services for children;\n(f) adoption and foster care services;\n(g) public education or awareness campaigns regarding the effects of targeted advertising on children, families, and adults; and\n(h) offsetting the costs of programs or services described in Subsections (3)(a) through (g).","path":["Title 59 Revenue and Taxation","Chapter 59-35 Targeted Advertising Tax","Part 59-35-2 Targeted Advertising Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter35/59-35-S203.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8e9d954a552149208b24526157ba66ff5581ff39fa3f9f5a5ac076b1432aea21","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-35-202","next":"us-ut/utah-code-59-36-101"},"notice":"GroundRules: Original legal text. Not legal advice."}