78B-3-1007. Minor Online Safety Restricted Account -- Creation -- Deposits into account -- Distribution.

256 words·~1 min read·/ut/title-78b/chapter-3/78b-3-1007

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/6/2026

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

(2)The account consists of:

(a)deposits from the tax imposed under Title 59, Chapter 35, Covered Entity Excise Tax, as provided in Section 59-38-105 ;

(b)fines and civil penalties collected under Section 78B-3-1004 ;

(c)appropriations made to the account by the Legislature; and

(d)interest and earnings on account money.

(3)The Division of Finance shall deposit fines and civil penalties described in Subsection (2)(b) into the account.

(4)Upon appropriation by the Legislature, money in the account shall be distributed to the Division of Consumer Protection for:

(a)enforcement of age verification requirements described in Section 78B-3-1002 ;

(b)investigations and audits of commercial entities for compliance with age verification requirements;

(c)specialized equipment and facilities necessary for enforcement activities; and

(d)coordination with the Office of the Attorney General and the Internet Crimes Against Children Task Force.

(5)The Division of Consumer Protection shall use money distributed under Subsection

(4)with the approval of the executive director of the Department of Commerce in a manner consistent with the duties of the division under this part.

(6)If the balance in the account exceeds $4,000,000 at the close of any fiscal year, the excess shall be transferred to the Minor Mental Health Restricted Account created in Section 59-38-105 .

Enacted by Chapter 220 , 2026 General Session