59-35-203. Targeted Advertising Tax Restricted Account.
135 words·~1 min read·
/ut/title-59/chapter-35/59-35-203A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/6/2026
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).
Enacted by Chapter 437 , 2026 General Session