{"data":{"id":"us-ut/utah-code-59-38-105","jurisdiction":"us-ut","citation":"Utah Code § 59-38-105","heading":"Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution.","body":"(1) There is created within the General Fund a restricted account known as the \"Minor Mental Health Restricted Account.\"\n(2) The account consists of:\n(a) revenue collected from the tax imposed by Section 59-38-103;\n(b) appropriations made to the account by the Legislature;\n(c) interest and earnings on account money;\n(d) donations or grants from public or private entities; and\n(e) transfers from the Minor Online Safety Restricted Account as provided in Section 78B-3-1007.\n(3) The Division of Finance shall:\n(a) deposit 90% of the revenue described in Subsection (2)(a) into the account; and\n(b) deposit 10% of the revenue described in Subsection (2)(a) into the Minor Online Safety Restricted Account created in Section 78B-3-1007.\n(4) Upon appropriation by the Legislature, money in the account shall be distributed to the Department of Health and Human Services for:\n(a) mental health treatment programs for minors affected by material harmful to minors;\n(b) educational programs for parents, guardians, educators, and minors on the mental health risks associated with material harmful to minors;\n(c) early prevention and intervention programs for minors at risk of mental health harm from material harmful to minors; and\n(d) research and public awareness campaigns addressing mental health harm to minors caused by material harmful to minors.","path":["Title 59 Revenue and Taxation","Chapter 59-38 Covered Entity Excise Tax","Part 59-38-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter38/59-38-S105.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-10-08T06:03:03Z","sha256":"0d13b50bc8a99061528bac53ea4e31d4879b3581d3edbaad9ad10ebcc34e76d6","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-38-104","next":"us-ut/utah-code-61-1-1"},"notice":"GroundRules: Original legal text. Not legal advice."}