Utah § 59-15-109 - Commission to deposit beer tax revenue.

Full text of Utah Utah Code § 59-15-109 — Commission to deposit beer tax revenue., with citation guidance and answers to common questions.

§ 59-15-109. Commission to deposit beer tax revenue.

Effective 5/7/2025
59-15-109.  Commission to deposit beer tax revenue.
(1)Except as provided in Subsections (2) and (3), the commission shall deposit revenue collected under this chapter as follows:
(a)the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403:
(i)an amount calculated by:
(A)determining an amount equal to 50% of the revenue collected for the fiscal year two years preceding the fiscal year for which the deposit is made; and
(B)subtracting $30,000 from the amount determined under Subsection (1)(a)(i)(A); or
(ii)$4,350,000; and
(b)the revenue collected in excess of the amount deposited in accordance with Subsection (1)(a) shall be deposited into the General Fund.
(2)The commission shall annually deposit into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403 an amount equal to the amount of revenue generated in the current fiscal year by the portion of the tax imposed under Section 59-15-101 that is equal to:
(a)$0.30 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2003; and
(b)a proportionate rate to the rate described in Subsection (2)(a) for:
(i)any quantity of beer other than a 31-gallon barrel; or
(ii)the fractional parts of a 31-gallon barrel.
(3)Beginning fiscal year 2024-25, the commission shall annually deposit into the Alcoholic Beverage Control Act Enforcement Fund created in Section 32B-2-305 an amount equal to the amount of revenue generated in the current fiscal year by the portion of the tax imposed under Section 59-15-101 that exceeds:
(a)$13.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024; and
(b)a proportionate rate to the rate described in Subsection (3)(a) for:
(i)any quantity of beer other than a 31-gallon barrel; or
(ii)the fractional parts of a 31-gallon barrel.


Amended by Chapter 350, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-15-109

What does Utah Code § 59-15-109 cover?

Section 59-15-109 ("Commission to deposit beer tax revenue.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-15-109?

A common citation format is "Utah Code § 59-15-109" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-15-109 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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