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2022 Utah Code
Title 59 - Revenue and Taxation
Chapter 15 - Beer Tax
Section 109 - Tax money to be paid to state treasurer.
Universal Citation:
UT Code § 59-15-109 (2022)
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Effective 7/1/2021
59-15-109. Tax money to be paid to state treasurer.
Amended by Chapter 382, 2021 General Session
59-15-109. Tax money to be paid to state treasurer.
- (1) Except as provided in Subsection (2), taxes collected under this chapter shall be paid by the commission to the state treasurer daily for deposit 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 40% 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
- (i) an amount calculated by:
- (b) the revenue collected in excess of the amount deposited in accordance with Subsection (1)(a) shall be deposited into the General Fund.
- (a) the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403:
- (2) For a fiscal year beginning on or after July 1, 2020, the state treasurer 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 exceeds:
- (a) $12.80 per 31-gallon barrel for beer imported or manufactured:
- (i) on or after July 1, 2003; and
- (ii) for sale, use, or distribution in this state; 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.
- (a) $12.80 per 31-gallon barrel for beer imported or manufactured:
- (3)
- (a) The commission shall notify the entities described in Subsection (3)(b) not later than the September 1 preceding the fiscal year of the deposit of:
- (i) the amount of the proceeds of the beer excise tax collected in accordance with this section for the fiscal year two years preceding the fiscal year of deposit; and
- (ii) an amount equal to 40% of the amount listed in Subsection (3)(a)(i).
- (b) The notification required by Subsection (3)(a) shall be sent to:
- (i) the Governor's Office of Planning and Budget; and
- (ii) the Legislative Fiscal Analyst.
- (a) The commission shall notify the entities described in Subsection (3)(b) not later than the September 1 preceding the fiscal year of the deposit of:
Amended by Chapter 382, 2021 General Session
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