Utah § 59-38-105 - Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution. (Effective 10/1/2026)
Full text of Utah Utah Code § 59-38-105 — Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution. (Effective 10/1/2026), with citation guidance and answers to common questions.
§ 59-38-105. Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution. (Effective 10/1/2026)
Effective 10/1/2026 59-38-105.
Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution.
(1)
There is created within the General Fund a restricted account known as the "Minor Mental Health Restricted Account."
(2)
The account consists of:
(a)
revenue collected from the tax imposed by Section 59-38-103;
(b)
appropriations made to the account by the Legislature;
(c)
interest and earnings on account money;
(d)
donations or grants from public or private entities; and
(e)
transfers from the Minor Online Safety Restricted Account as provided in Section 78B-3-1007.
(3)
The Division of Finance shall:
(a)
deposit 90% of the revenue described in Subsection (2)(a) into the account; and
(b)
deposit 10% of the revenue described in Subsection (2)(a) into the Minor Online Safety Restricted Account created in Section 78B-3-1007.
(4)
Upon appropriation by the Legislature, money in the account shall be distributed to the Department of Health and Human Services for:
(a)
mental health treatment programs for minors affected by material harmful to minors;
(b)
educational programs for parents, guardians, educators, and minors on the mental health risks associated with material harmful to minors;
(c)
early prevention and intervention programs for minors at risk of mental health harm from material harmful to minors; and
(d)
research and public awareness campaigns addressing mental health harm to minors caused by material harmful to minors.
Section 59-38-105 ("Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution. (Effective 10/1/2026)") 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 § 59-38-105?
A common citation format is "Utah Code § 59-38-105" (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 § 59-38-105 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.
