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2006 Utah Code - 63-51-4 — Prepaid Sales and Use Tax Construction Account -- Use of account funds.

     63-51-4.   Prepaid Sales and Use Tax Construction Account -- Use of account funds.
     There is created a Prepaid Sales and Use Tax Construction Account as a special suspense account within the state General Fund. All revenues collected or received by the State Tax Commission from the prepayment of sales or use taxes under this chapter shall be deposited with the state treasurer daily and credited by the state treasurer to the Prepaid Sales and Use Tax Construction Account. This account shall be used to finance state-related public improvements, including but not limited to highways and related facilities and schools and related facilities. Funds from this account shall only be disbursed or drawn upon after proper authorization and only after appropriation of these funds by the Legislature.

Amended by Chapter 253, 2006 General Session

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