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S.B. 191 Enrolled

             1     

GOVERNMENTAL ACCOUNTING AMENDMENTS

             2     
2010 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Lyle W. Hillyard

             5     
House Sponsor: Ron Bigelow

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies the name of certain funds in the Utah Code for governmental
             10      accounting purposes.
             11      Highlighted Provisions:
             12          This bill:
             13          .    changes the name of certain funds to reflect the fact that they are actually restricted
             14      accounts within the General Fund;
             15          .    clarifies that money in a restricted account or fund does not lapse to another
             16      account or fund unless otherwise specified;
             17          .    addresses the disposition of money deposited into the Rural Health Care Facilities
             18      Account;
             19          .    provides that certain highway special revenue funds are within the Transportation
             20      Fund;
             21          .    provides that certain highway special revenue funds are within the Transportation
             22      Investment Fund of 2005;
             23          .    establishes the Transportation Investment Fund of 2005 as a major fund type in the
             24      Utah Code;
             25          .    provides that the Uniform School Fund is a special revenue fund within the
             26      Education Fund;
             27          .    deletes obsolete accounts; and
             28          .    makes technical changes.
             29      Monies Appropriated in this Bill:


             30          None
             31      Other Special Clauses:
             32          This bill provides effective dates.
             33          This bill coordinates with S.B. 123 by providing technical amendments.
             34      Utah Code Sections Affected:
             35      AMENDS:
             36          4-2-8.6, as enacted by Laws of Utah 2008, Chapter 245
             37          4-2-8.7, as last amended by Laws of Utah 2009, Chapter 368
             38          4-20-1, as last amended by Laws of Utah 2006, Chapter 294
             39          4-20-1.5, as last amended by Laws of Utah 2008, Chapters 360 and 382
             40          4-20-1.6, as last amended by Laws of Utah 2008, Chapter 156
             41          4-20-2, as last amended by Laws of Utah 2009, Chapters 285 and 368
             42          4-20-3, as last amended by Laws of Utah 2006, Chapter 294
             43          9-4-802, as last amended by Laws of Utah 2008, Chapter 389
             44          9-4-803, as last amended by Laws of Utah 2008, Chapter 389
             45          13-1-2, as last amended by Laws of Utah 2009, Chapter 183
             46          13-14-105, as last amended by Laws of Utah 2009, Chapter 183
             47          13-15-3, as last amended by Laws of Utah 1995, Chapter 85
             48          13-34-107, as last amended by Laws of Utah 2009, Chapter 183
             49          13-35-105, as last amended by Laws of Utah 2009, Chapter 183
             50          15-9-117, as enacted by Laws of Utah 2001, Chapter 237
             51          16-10a-1703, as enacted by Laws of Utah 1992, Chapter 277
             52          19-1-307, as enacted by Laws of Utah 2005, Chapter 10
             53          19-3-106.2, as last amended by Laws of Utah 2005, Chapter 10
             54          23-14-13, as last amended by Laws of Utah 2008, Chapter 389
             55          26-2-12.5, as last amended by Laws of Utah 1995, Chapter 202
             56          26-9-4, as last amended by Laws of Utah 2009, Chapter 368
             57          26-18a-1, as last amended by Laws of Utah 1997, Chapter 1


             58          26-18a-3, as last amended by Laws of Utah 2008, Chapter 389
             59          26-18a-4, as last amended by Laws of Utah 2008, Chapters 382 and 389
             60          35A-3-115, as renumbered and amended by Laws of Utah 1998, Chapter 1
             61          35A-4-201, as last amended by Laws of Utah 2005, Chapter 81
             62          35A-4-305, as last amended by Laws of Utah 2008, Chapter 3
             63          35A-4-306, as last amended by Laws of Utah 1997, Chapter 375
             64          35A-4-501, as last amended by Laws of Utah 2006, Chapter 22
             65          35A-4-505, as last amended by Laws of Utah 1998, Chapter 1
             66          35A-4-506, as last amended by Laws of Utah 1997, Chapter 375
             67          35A-4-507, as renumbered and amended by Laws of Utah 1996, Chapter 240
             68          51-5-4, as last amended by Laws of Utah 2008, Chapter 213
             69          51-9-407, as renumbered and amended by Laws of Utah 2008, Chapter 382
             70          53-10-602, as last amended by Laws of Utah 2009, Chapter 64
             71          53-10-603, as last amended by Laws of Utah 2007, Chapter 241
             72          53-10-604, as enacted by Laws of Utah 2004, Chapter 313
             73          53-10-605, as last amended by Laws of Utah 2008, Chapter 384
             74          53-10-606, as enacted by Laws of Utah 2004, Chapter 313
             75          53A-16-101, as last amended by Laws of Utah 2007, Chapters 122 and 180
             76          58-31b-103, as last amended by Laws of Utah 2008, Chapter 214
             77          58-31b-503, as last amended by Laws of Utah 2008, Chapter 214
             78          58-37-7.5, as last amended by Laws of Utah 2009, Chapter 41
             79          58-44a-103, as enacted by Laws of Utah 1998, Chapter 288
             80          58-55-503, as last amended by Laws of Utah 2008, Chapter 382
             81          58-56-9.5, as last amended by Laws of Utah 2008, Chapter 382
             82          58-76-103, as last amended by Laws of Utah 2009, Chapter 183
             83          59-1-210, as last amended by Laws of Utah 2008, Chapters 187 and 382
             84          59-7-614.5, as enacted by Laws of Utah 2009, Chapter 135
             85          59-10-1108, as enacted by Laws of Utah 2009, Chapter 135


             86          59-10-1306, as renumbered and amended by Laws of Utah 2008, Chapter 389
             87          59-10-1308, as renumbered and amended by Laws of Utah 2008, Chapter 389
             88          59-21-2, as last amended by Laws of Utah 2008, Chapters 360 and 382
             89          62A-4a-309, as last amended by Laws of Utah 2009, Chapter 75
             90          62A-4a-310, as renumbered and amended by Laws of Utah 1994, Chapter 260
             91          62A-4a-311, as last amended by Laws of Utah 2009, Chapter 75
             92          62A-15-503, as renumbered and amended by Laws of Utah 2002, Fifth Special
             93      Session, Chapter 8
             94          63A-5-220, as last amended by Laws of Utah 2009, Chapter 75
             95          63B-10-401, as last amended by Laws of Utah 2002, Chapter 252
             96          63J-1-104, as renumbered and amended by Laws of Utah 2009, Chapters 183 and 368
             97          63J-1-602, as enacted by Laws of Utah 2009, Chapter 368
             98          63J-6-203, as renumbered and amended by Laws of Utah 2008, Chapter 382
             99          63M-1-902, as renumbered and amended by Laws of Utah 2008, Chapter 382
             100          63M-1-903, as renumbered and amended by Laws of Utah 2008, Chapter 382
             101          63M-1-904, as renumbered and amended by Laws of Utah 2008, Chapter 382
             102          63M-1-905, as last amended by Laws of Utah 2009, Chapter 183
             103          63M-1-906, as renumbered and amended by Laws of Utah 2008, Chapter 382
             104          63M-1-908, as renumbered and amended by Laws of Utah 2008, Chapter 382
             105          63M-1-909, as renumbered and amended by Laws of Utah 2008, Chapter 382
             106          63M-1-1211, as renumbered and amended by Laws of Utah 2008, Chapter 382
             107          63M-1-1802, as last amended by Laws of Utah 2009, Chapter 135
             108          63M-1-1803, as last amended by Laws of Utah 2009, Chapter 135
             109          63M-1-1804, as repealed and reenacted by Laws of Utah 2009, Chapter 135
             110          63M-1-2301, as renumbered and amended by Laws of Utah 2008, Chapter 382
             111          63M-1-2302, as renumbered and amended by Laws of Utah 2008, Chapter 382
             112          63M-1-2303, as last amended by Laws of Utah 2008, Chapter 216 and renumbered
             113      and amended by Laws of Utah 2008, Chapter 382


             114          63M-1-2304, as renumbered and amended by Laws of Utah 2008, Chapter 382
             115          63M-1-2305, as renumbered and amended by Laws of Utah 2008, Chapter 382
             116          67-5-25, as last amended by Laws of Utah 2009, Chapter 368
             117          70-3a-203, as last amended by Laws of Utah 2009, Chapters 183 and 368
             118          72-2-106, as renumbered and amended by Laws of Utah 1998, Chapter 270
             119          72-2-120, as last amended by Laws of Utah 2006, Chapter 36
             120          72-2-121, as last amended by Laws of Utah 2009, Chapter 275
             121          72-2-121.1, as last amended by Laws of Utah 2007, Chapter 10
             122          72-2-125, as last amended by Laws of Utah 2009, Chapter 364
             123          72-6-118, as last amended by Laws of Utah 2008, Chapter 382
             124          76-7-317.1, as last amended by Laws of Utah 2009, Chapter 43
             125          78A-2-301, as last amended by Laws of Utah 2009, Chapters 147 and 149
             126          78B-6-209, as renumbered and amended by Laws of Utah 2008, Chapter 3
             127      ENACTS:
             128          62A-15-502.5, Utah Code Annotated 1953
             129      REPEALS:
             130          63M-5-202, as renumbered and amended by Laws of Utah 2008, Chapter 382
             131      Utah Code Sections Affected by Coordination Clause:
             132          63M-1-1803, as last amended by Laws of Utah 2009, Chapter 135
             133     
             134      Be it enacted by the Legislature of the state of Utah:
             135          Section 1. Section 4-2-8.6 is amended to read:
             136           4-2-8.6. Cooperative agreements and grants to prevent wildland fire.
             137          After consulting with the Department of Natural Resources and the Conservation
             138      Commission, the department may:
             139          (1) enter into a cooperative agreement with a state agency, a federal agency, or a
             140      federal, state, tribal, or private landowner to prevent catastrophic wildland fire through land
             141      restoration in a watershed that:


             142          (a) is impacted by cheatgrass or other invasive species; or
             143          (b) has a fuel load that may contribute to a catastrophic wildland fire;
             144          (2) expend monies from the Invasive Species Mitigation [Fund] Account created in
             145      Section 4-2-8.7 ; and
             146          (3) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             147      make rules to:
             148          (a) administer this section; and
             149          (b) give grants from the Invasive Species Mitigation [Fund] Account.
             150          Section 2. Section 4-2-8.7 is amended to read:
             151           4-2-8.7. Invasive Species Mitigation Account created.
             152          (1) As used in this section, "project" means an undertaking that prevents catastrophic
             153      wildland fire through land restoration in a watershed that:
             154          (a) is impacted by cheatgrass or other invasive species; or
             155          (b) has a fuel load that may contribute to a catastrophic wildland fire.
             156          (2) (a) There is created a [general fund] restricted account within the General Fund
             157      known as the "Invasive Species Mitigation [Fund] Account."
             158          (b) The [fund] restricted account shall consist of:
             159          (i) money appropriated by the Legislature;
             160          (ii) grants from the federal government; and
             161          (iii) grants or donations from a person.
             162          (3) Any unallocated balance in the [fund] restricted account at the end of the year is
             163      nonlapsing.
             164          (4) (a) After consulting with the Department of Natural Resources and the
             165      Conservation Commission, the department may expend [fund monies] money in the restricted
             166      account:
             167          (i) on a project implemented by:
             168          (A) the department; or
             169          (B) the Conservation Commission; or


             170          (ii) by giving a grant for a project to:
             171          (A) a state agency;
             172          (B) a federal agency; or
             173          (C) a federal, state, tribal, or private landowner.
             174          (b) A grant to a federal landowner must be matched with at least an equal amount of
             175      money by the federal landowner.
             176          (c) In expending the [fund monies] money authorized by Subsection (4)(a)(i), the
             177      department shall use existing infrastructure and employees to plan and implement the project.
             178          (5) In giving a grant, the department shall consider the effectiveness of a project in
             179      preventing:
             180          (a) first, the risk to public safety and health from:
             181          (i) air pollution;
             182          (ii) flooding; and
             183          (iii) reduced visibility on a highway;
             184          (b) second, damage to the environment, including:
             185          (i) soil erosion;
             186          (ii) degraded water quality; and
             187          (iii) release of carbon; and
             188          (c) third, damage to:
             189          (i) a local economy; and
             190          (ii) habitat for wildlife or livestock.
             191          Section 3. Section 4-20-1 is amended to read:
             192           4-20-1. Title -- Definitions.
             193          (1) This chapter is known as the "Rangeland Improvement Act."
             194          (2) As used in this chapter:
             195          (a) "Cooperative weed management association" means a multigovernmental
             196      association cooperating together to control noxious weeds in a geographic area that includes
             197      some portion of Utah.


             198          (b) "Fees" mean the revenue collected by the United States Secretary of Interior from
             199      assessments on livestock using public lands.
             200          [(d)] (c) "Grazing district" means an administrative unit of land:
             201          (i) designated by the commissioner as being valuable for grazing and for raising forage
             202      crops; and
             203          (ii) which consists of any combination of the following:
             204          (A) public land;
             205          (B) private land;
             206          (C) state land; and
             207          (D) school and institutional trust land as defined in Section 53C-1-103 .
             208          [(e)] (d) "Public lands" mean vacant, unappropriated, reserved, and unreserved federal
             209      lands.
             210          [(f)] (e) "Regional board" means a regional grazing advisory board whose members
             211      are appointed under Section 4-20-1.6 .
             212          [(c)] (f) ["Fund"] "Restricted account" means the Rangeland Improvement [Fund]
             213      Account created in Section 4-20-2 .
             214          (g) "Sales" or "leases" mean the sale or lease, respectively, of isolated or disconnected
             215      tracts of public lands by the United States Secretary of Interior.
             216          (h) "State board" means the State Grazing Advisory Board created under Section
             217      4-20-1.5 .
             218          Section 4. Section 4-20-1.5 is amended to read:
             219           4-20-1.5. State Grazing Advisory Board -- Duties.
             220          (1) (a) There is created within the department the State Grazing Advisory Board.
             221          (b) The commissioner shall appoint the following members:
             222          (i) one member from each regional board;
             223          (ii) one member from the Conservation Commission created in Section 4-18-4 ;
             224          (iii) one representative of the Department of Natural Resources;
             225          (iv) two livestock producers at-large; and


             226          (v) one representative of the oil, gas, or mining industry.
             227          (2) The term of office for a state board member is four years.
             228          (3) Members of the state board shall elect a chair, who shall serve for two years.
             229          (4) (a) (i) A member who is not a government employee may not receive compensation
             230      or benefits for the member's service, but may receive per diem and expenses incurred in the
             231      performance of the member's official duties at the rates established by the Division of Finance
             232      under Sections 63A-3-106 and 63A-3-107 .
             233          (ii) A member may decline to receive per diem and expenses for the member's service.
             234          (b) (i) A state government officer and employee member who does not receive salary,
             235      per diem, or expenses from the agency the member represents for the member's service may
             236      receive per diem and expenses incurred in the performance of the member's official duties at
             237      the rates established by the Division of Finance under Sections 63A-3-106 and 63A-3-107 .
             238          (ii) A state government officer and employee member may decline to receive per diem
             239      and expenses for the member's service.
             240          (c) (i) A local government member who does not receive salary, per diem, or expenses
             241      from the entity that the member represents for the member's service may receive per diem and
             242      expenses incurred in the performance of the member's official duties at the rates established by
             243      the Division of Finance under Sections 63A-3-106 and 63A-3-107 .
             244          (ii) A local government member may decline to receive per diem and expenses for the
             245      member's service.
             246          (5) The state board shall:
             247          (a) receive:
             248          (i) advice and recommendations from a regional board concerning:
             249          (A) management plans for public lands, state lands, and school and institutional trust
             250      lands as defined in Section 53C-1-103 , within the regional board's region; and
             251          (B) any issue that impacts grazing on private lands, public lands, state lands, or school
             252      and institutional trust lands as defined in Section 53C-1-103 , in its region; and
             253          (ii) requests for [fund monies] restricted account money from the entities described in


             254      Subsections (5)(c)(i) through (iv);
             255          (b) recommend state policy positions and cooperative agency participation in federal
             256      and state land management plans to the department and to the Public Lands Policy
             257      Coordinating Office created under Section 63J-4-602 ; and
             258          (c) advise the department on the requests and recommendations of:
             259          (i) regional boards;
             260          (ii) county weed control boards created under Section 4-17-4 ;
             261          (iii) cooperative weed management associations; and
             262          (iv) conservation districts created under the authority of Title 17D, Chapter 3,
             263      Conservation District Act.
             264          Section 5. Section 4-20-1.6 is amended to read:
             265           4-20-1.6. Regional Grazing Advisory Boards -- Duties.
             266          (1) The commissioner shall appoint members to a regional board for each grazing
             267      district from nominations submitted by:
             268          (a) the Utah Cattlemen's Association;
             269          (b) the Utah Woolgrower's Association;
             270          (c) the Utah Farm Bureau Federation; and
             271          (d) a conservation district, if the conservation district's boundaries include some
             272      portion of the grazing district.
             273          (2) Regional boards:
             274          (a) shall provide advice and recommendations to the state board; and
             275          (b) may receive monies from the Rangeland Improvement [Fund] Account created in
             276      Section 4-20-2 .
             277          (3) If a regional board receives monies as authorized by Subsection (2)(b), the regional
             278      board shall elect a treasurer to expend the monies:
             279          (a) as directed by the regional board; and
             280          (b) in accordance with Section 4-20-3 .
             281          (4) (a) A treasurer elected in accordance with Subsection (3) shall, for the faithful


             282      performance of the treasurer's official duties, file with the department:
             283          (i) a $5,000 corporate surety bond; or
             284          (ii) a $10,000 personal surety bond.
             285          (b) The regional board shall pay the premium for the bond required by Subsection
             286      (4)(a) from the monies received under Subsection (2)(b).
             287          Section 6. Section 4-20-2 is amended to read:
             288           4-20-2. Rangeland Improvement Account -- Administered by department.
             289          (1) (a) There is created a [general fund restricted account] restricted account within
             290      the General Fund known as the "Rangeland Improvement [Fund] Account."
             291          (b) The [fund] restricted account shall consist of:
             292          (i) [all monies] money received by the state from the United States Secretary of
             293      Interior under the Taylor Grazing Act, 43 U.S.C. Section 315 et seq., for sales, leases, and
             294      fees;
             295          (ii) grants or appropriations from the state or federal government; and
             296          (iii) grants from private foundations.
             297          (c) [Any interest] Interest earned on the [fund] restricted account shall be deposited
             298      into the General Fund.
             299          (2) Any unallocated balance in the [fund] restricted account at the end of a fiscal year
             300      is nonlapsing.
             301          (3) The department shall:
             302          (a) administer the [fund] restricted account;
             303          (b) obtain from the United States Department of Interior the receipts collected from:
             304          (i) fees in each grazing district; and
             305          (ii) the receipts collected from the sale or lease of public lands; and
             306          (c) distribute [fund monies] restricted account money in accordance with Section
             307      4-20-3 .
             308          Section 7. Section 4-20-3 is amended to read:
             309           4-20-3. Rangeland Improvement Account distribution.


             310          (1) The department shall distribute [fund monies] restricted account money as
             311      provided in this section.
             312          (a) The department shall:
             313          (i) distribute pro rata to each school district the monies received by the state under
             314      Subsection 4-20-2 (1)(b)(i) from the sale or lease of public lands based upon the amount of
             315      revenue generated from the sale or lease of public lands within the district; and
             316          (ii) ensure that all monies generated from the sale or lease of public lands within a
             317      school district are credited and deposited to the general school fund of that school district.
             318          (b) (i) After the commissioner approves a request from a regional board, the
             319      department shall distribute pro rata to each regional board monies received by the state under
             320      Subsection 4-20-2 (1)(b)(i) from fees based upon the amount of revenue generated from the
             321      imposition of fees within that grazing district.
             322          (ii) The regional board shall expend monies received in accordance with Subsection
             323      (2).
             324          (c) (i) The department shall distribute or expend monies received by the state under
             325      Subsections 4-20-2 (1)(b)(ii) through (iv) for the purposes outlined in Subsection (2).
             326          (ii) The department may require entities seeking funding from sources outlined in
             327      Subsections 4-20-2 (1)(b)(ii) through (iv) to provide matching funds.
             328          (2) The department shall ensure that [fund] restricted account distributions or
             329      expenditures under Subsections (1)(b) and (c) are used for:
             330          (a) range improvement and maintenance;
             331          (b) the control of predatory and depredating animals;
             332          (c) the control, management, or extermination of invading species, range damaging
             333      organisms, and poisonous or noxious weeds;
             334          (d) the purchase or lease of lands for the benefit of a grazing district;
             335          (e) watershed protection, development, distribution, and improvement; and
             336          (f) the general welfare of livestock grazing within a grazing district.
             337          Section 8. Section 9-4-802 is amended to read:


             338           9-4-802. Purposes of Homeless Coordinating Committee -- Uses of Pamela
             339      Atkinson Homeless Account.
             340          (1) (a) The Homeless Coordinating Committee shall work to ensure that services
             341      provided to the homeless by state agencies, local governments, and private organizations are
             342      provided in a cost-effective manner.
             343          (b) Programs funded by the committee shall emphasize emergency housing and
             344      self-sufficiency, including placement in meaningful employment or occupational training
             345      activities and, where needed, special services to meet the unique needs of the homeless who
             346      have families with children, or who are mentally ill, disabled, or suffer from other serious
             347      challenges to employment and self-sufficiency.
             348          (c) The committee may also fund treatment programs to ameliorate the effects of
             349      substance abuse or a disability.
             350          (2) The committee members designated in Subsection 9-4-801 (2) shall:
             351          (a) award contracts funded by the Pamela Atkinson Homeless [Trust] Account with
             352      the advice and input of those designated in Subsection 9-4-801 (3);
             353          (b) consider need, diversity of geographic location, coordination with or enhancement
             354      of existing services, and the extensive use of volunteers; and
             355          (c) give priority for funding to programs that serve the homeless who are mentally ill
             356      and who are in families with children.
             357          (3) (a) In any fiscal year, no more than 80% of the funds in the Pamela Atkinson
             358      Homeless [Trust] Account may be allocated to organizations that provide services only in Salt
             359      Lake, Davis, Weber, and Utah Counties.
             360          (b) The committee may:
             361          (i) expend up to 3% of its annual appropriation for administrative costs associated
             362      with the allocation of funds from the Pamela Atkinson Homeless [Trust] Account, and up to
             363      2% of its annual appropriation for marketing the account and soliciting donations to the
             364      account; and
             365          (ii) pay for the initial costs of the State Tax Commission in implementing Section


             366      59-10-1306 from the account.
             367          (4) (a) The committee may not expend, except as provided in Subsection (4)(b), an
             368      amount equal to the greater of $50,000 or 20% of the amount donated to the Pamela Atkinson
             369      Homeless [Trust] Account during fiscal year 1988-89.
             370          (b) If there are decreases in contributions to the account, the committee may expend
             371      funds held in [reserve] the account to provide program stability, but the committee shall
             372      reimburse the amounts of those expenditures to the [reserve fund] account.
             373          (5) The committee shall make an annual report to the Economic Development and
             374      Human Resources Appropriations Subcommittee regarding the programs and services funded
             375      by contributions to the Pamela Atkinson Homeless [Trust] Account.
             376          (6) The moneys in the Pamela Atkinson Homeless [Trust] Account shall be invested
             377      by the state treasurer according to the procedures and requirements of Title 51, Chapter 7,
             378      State Money Management Act, except that all interest or other earnings derived from the [fund
             379      moneys] restricted account shall be deposited in the [fund] restricted account.
             380          Section 9. Section 9-4-803 is amended to read:
             381           9-4-803. Creation of Pamela Atkinson Homeless Account.
             382          (1) There is created a restricted account within the General Fund [to be] known as the
             383      "Pamela Atkinson Homeless [Trust] Account."
             384          (2) Private contributions received under this section and Section 59-10-1306 shall be
             385      deposited into the restricted account to be used only for programs described in Section
             386      9-4-802 .
             387          (3) Money shall be appropriated from the restricted account to the State Homeless
             388      Coordinating Committee in accordance with the Utah Budgetary Procedures Act.
             389          (4) The State Homeless Coordinating Committee may accept transfers, grants, gifts,
             390      bequests, or any money made available from any source to implement this part.
             391          Section 10. Section 13-1-2 is amended to read:
             392           13-1-2. Creation and functions of department -- Divisions created -- Fees --
             393      Commerce Service Account.


             394          (1) (a) There is created the Department of Commerce.
             395          (b) The department shall execute and administer state laws regulating business
             396      activities and occupations affecting the public interest.
             397          (2) Within the department the following divisions are created:
             398          (a) the Division of Occupational and Professional Licensing;
             399          (b) the Division of Real Estate;
             400          (c) the Division of Securities;
             401          (d) the Division of Public Utilities;
             402          (e) the Division of Consumer Protection; and
             403          (f) the Division of Corporations and Commercial Code.
             404          (3) (a) Unless otherwise provided by statute, the department may adopt a schedule of
             405      fees assessed for services provided by the department by following the procedures and
             406      requirements of Section 63J-1-504 .
             407          (b) The department shall submit each fee established in this manner to the Legislature
             408      for its approval as part of the department's annual appropriations request.
             409          (c) (i) [All fees collected by each division and by the department shall be deposited in]
             410      There is created a restricted account within the General Fund known as the "Commerce
             411      Service [Fund.] Account."
             412          (ii) The restricted account created in Subsection (3)(c)(i) consists of fees collected by
             413      each division and by the department.
             414          [(ii)] (iii) At the end of each fiscal year, the director of the Division of Finance shall
             415      transfer into the General Fund any fee collections that are greater than the legislative
             416      appropriations from the Commerce Service [Fund] Account for that year.
             417          (d) The department may not charge or collect [any fee nor expend monies from this
             418      fund] a fee or expend money from the restricted account without approval by the Legislature.
             419          Section 11. Section 13-14-105 is amended to read:
             420           13-14-105. Registration -- Fees.
             421          (1) A franchisee or franchisor doing business in this state shall:


             422          (a) annually register or renew its registration with the department in a manner
             423      established by the department; and
             424          (b) pay an annual registration fee in an amount determined by the department in
             425      accordance with Sections 13-1-2 and 63J-1-504 .
             426          (2) The department shall register or renew the registration of a franchisee or franchisor
             427      if the franchisee or franchisor complies with this chapter and rules made by the department
             428      under this chapter.
             429          (3) A franchisee or franchisor registered under this section shall comply with this
             430      chapter and any rules made by the department under this chapter including any amendments to
             431      this chapter or the rules made after a franchisee or franchisor enter into a franchise agreement.
             432          (4) The fee imposed under Subsection (1)(b) shall be collected by the department and
             433      deposited into the Commerce Service [Fund] Account created by Section 13-1-2 .
             434          (5) Notwithstanding Subsection (1), an agent, officer, or field or area representative of
             435      a franchisor does not need to be registered under this section if the franchisor is registered
             436      under this section.
             437          Section 12. Section 13-15-3 is amended to read:
             438           13-15-3. Administration and enforcement -- Powers -- Legal counsel -- Fees.
             439          (1) The division shall administer and enforce this chapter. In the exercise of its
             440      responsibilities, the division shall enjoy the powers, and be subject to the constraints, set forth
             441      in Title 13, Chapter 2, Division of Consumer Protection.
             442          (2) The attorney general, upon request, shall give legal advice to, and act as counsel
             443      for, the division in the exercise of its responsibilities under this chapter.
             444          (3) All fees collected under this chapter shall be deposited in the Commerce Service
             445      [Fund] Account created by Section 13-1-2 .
             446          Section 13. Section 13-34-107 is amended to read:
             447           13-34-107. Advertising, recruiting, or operating a proprietary school -- Required
             448      registration statement or exemption -- Certificate of registration -- Registration does not
             449      constitute endorsement.


             450          (1) (a) Unless an institution complies with Subsection (1)(b), the institution may not
             451      do any of the following in this state:
             452          (i) advertise a proprietary school;
             453          (ii) recruit students for a proprietary school; or
             454          (iii) operate a proprietary school.
             455          (b) An institution may not engage in an activity described in Subsection (1)(a) unless
             456      the institution:
             457          (i) (A) files with the division a registration statement relating to the proprietary school
             458      that is in compliance with:
             459          (I) applicable rules made by the division; and
             460          (II) the requirements set forth in this chapter; and
             461          (B) obtains a certificate of registration; or
             462          (ii) establishes an exemption with the division.
             463          (2) (a) The registration statement or exemption described in Subsection (1) shall be:
             464          (i) verified by the oath or affirmation of the owner or a responsible officer of the
             465      proprietary school filing the registration statement or exemption; and
             466          (ii) include a certification as to whether any of the following has violated laws, federal
             467      regulations, or state rules as determined in a criminal, civil, or administrative proceeding:
             468          (A) the proprietary school; or
             469          (B) any of the following with respect to the proprietary school:
             470          (I) an owner;
             471          (II) an officer;
             472          (III) a director;
             473          (IV) an administrator;
             474          (V) a faculty member;
             475          (VI) a staff member; or
             476          (VII) an agent.
             477          (b) The proprietary school shall:


             478          (i) make available, upon request, a copy of the registration statement, showing the date
             479      upon which it was filed; and
             480          (ii) display the certificate of registration obtained from the division in a conspicuous
             481      place on the proprietary school's premises.
             482          (3) (a) A registration statement and the accompanying certificate of registration are not
             483      transferable.
             484          (b) In the event of a change in ownership or in the governing body of the proprietary
             485      school, the new owner or governing body, within 30 days after the change, shall file a new
             486      registration statement.
             487          (4) Except as provided in Subsection (3)(b), a registration statement or a renewal
             488      statement and the accompanying certificate of registration are effective for a period of two
             489      years after the date of filing and issuance.
             490          (5) (a) The division shall establish a graduated fee structure for the filing of
             491      registration statements by various classifications of institutions pursuant to Section 63J-1-504 .
             492          (b) Fees are not refundable.
             493          (c) Fees shall be deposited in the Commerce Service [Fund pursuant to] Account
             494      created by Section 13-1-2 .
             495          (6) (a) Each proprietary school shall:
             496          (i) demonstrate fiscal responsibility at the time the proprietary school files its
             497      registration statement as prescribed by rules of the division; and
             498          (ii) provide evidence to the division that the proprietary school:
             499          (A) is financially sound; and
             500          (B) can reasonably fulfill commitments to and obligations the proprietary school has
             501      incurred with students and creditors.
             502          (b) A proprietary school applying for an initial certificate of registration to operate
             503      shall prepare and submit financial statements and supporting documentation as requested by
             504      the division.
             505          (c) A proprietary school applying for renewal of a certificate of registration to operate


             506      or renewal under new ownership must provide audited financial statements.
             507          (d) The division may require evidence of financial status at other times when it is in
             508      the best interest of students to require such information.
             509          (7) (a) A proprietary school applying for an initial certificate of registration or seeking
             510      renewal shall provide in a form approved by the division:
             511          (i) a surety bond;
             512          (ii) a certificate of deposit; or
             513          (iii) an irrevocable letter of credit.
             514          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             515      the division may make rules providing for:
             516          (i) the amount of the bond, certificate, or letter of credit required under Subsection
             517      (7)(a), not to exceed in amount the anticipated tuition and fees to be received by the
             518      proprietary school during a school year;
             519          (ii) the execution of the bond, certificate, or letter of credit;
             520          (iii) cancellation of the bond, certificate, or letter of credit during or at the end of the
             521      registration term; and
             522          (iv) any other matters related to providing the bond, certificate, or letter of credit
             523      required under Subsection (7)(a).
             524          (c) The bond, certificate, or letter of credit shall be used as a protection against loss of
             525      advanced tuition, book fees, supply fees, or equipment fees:
             526          (i) collected by the proprietary school from a student or a student's parent, guardian, or
             527      sponsor prior to the completion of the program or courses for which it was collected; or
             528          (ii) for which the student is liable.
             529          (8) (a) Except as provided in Section 13-34-113 , the division may not refuse
             530      acceptance of a registration statement that is:
             531          (i) tendered for filing and, based on a preliminary review, appears to be in compliance
             532      with Subsections (1), (2), and (6); and
             533          (ii) accompanied by:


             534          (A) the required fee; and
             535          (B) one of the following required by Subsection (7):
             536          (I) surety bond;
             537          (II) certificate of deposit; or
             538          (III) irrevocable letter of credit.
             539          (b) A certificate of registration is effective upon the date of issuance.
             540          (c) The responsibility of compliance is upon the proprietary school and not upon the
             541      division.
             542          (d) (i) If it appears to the division that a registration statement on file may not be in
             543      compliance with this chapter, the division may advise the proprietary school as to the apparent
             544      deficiencies.
             545          (ii) After a proprietary school has been notified of a deficiency under Subsection
             546      (8)(d)(i), a new or amended statement may be presented for filing by the proprietary school,
             547      accompanied by:
             548          (A) the required fee; and
             549          (B) one of the following required by Subsection (7):
             550          (I) surety bond;
             551          (II) certificate of deposit; or
             552          (III) irrevocable letter of credit.
             553          (9) The following does not constitute and may not be represented by any person to
             554      constitute, an endorsement or approval of the proprietary school by either the division or the
             555      state:
             556          (a) an acceptance of:
             557          (i) a registration statement;
             558          (ii) a renewal statement; or
             559          (iii) an amended registration statement; and
             560          (b) issuance of a certificate of registration.
             561          Section 14. Section 13-35-105 is amended to read:


             562           13-35-105. Registration -- Fees.
             563          (1) A franchisee or franchisor doing business in this state shall:
             564          (a) annually register or renew its registration with the department in a manner
             565      established by the department; and
             566          (b) pay an annual registration fee in an amount determined by the department in
             567      accordance with Sections 13-1-2 and 63J-1-504 .
             568          (2) The department shall register or renew the registration of a franchisee or franchisor
             569      if the franchisee or franchisor complies with this chapter and rules made by the department
             570      under this chapter.
             571          (3) A franchisee or franchisor registered under this section shall comply with this
             572      chapter and any rules made by the department under this chapter including any amendments to
             573      this chapter or the rules made after a franchisee or franchisor enter into a franchise agreement.
             574          (4) The fee imposed under Subsection (1)(b) shall be collected by the department and
             575      deposited into the Commerce Service [Fund] Account created by Section 13-1-2 .
             576          (5) Notwithstanding Subsection (1), an agent, officer, or field or area representative of
             577      a franchisor does not need to be registered under this section if the franchisor is registered
             578      under this section.
             579          Section 15. Section 15-9-117 is amended to read:
             580           15-9-117. Civil and administrative penalty.
             581          (1) The division may assess a civil penalty against an athlete agent not to exceed
             582      $25,000 for a violation of this chapter.
             583          (2) An administrative penalty collected under Subsection (1) shall be deposited into
             584      the Commerce Service [Fund] Account created in Section 13-1-2 .
             585          Section 16. Section 16-10a-1703 is amended to read:
             586           16-10a-1703. Publication.
             587          (1) The division shall annually publish copies of this chapter, together with applicable
             588      annotations and commentary, for sale and distribution to the public.
             589          (2) The division may charge a reasonable amount for copies of the chapter sold or


             590      distributed.
             591          (3) The proceeds from all sales and distributions shall be deposited into the Commerce
             592      Service [Fund] Account created by Section 13-1-2 , and may be appropriated to the division for
             593      use in defraying past or future production, publication, republication, or distribution costs.
             594          Section 17. Section 19-1-307 is amended to read:
             595           19-1-307. Evaluation of closure, postclosure, and perpetual care and
             596      maintenance for hazardous waste and radioactive waste treatment and disposal facilities
             597      -- Report.
             598          (1) (a) Beginning in 2006, the Solid and Hazardous Waste Control Board created in
             599      Section 19-1-106 shall direct an evaluation every five years of:
             600          (i) the adequacy of the amount of financial assurance required for closure and
             601      postclosure care under 40 C.F.R. subpart H, Sections 264.140 through 264.151 submitted
             602      pursuant to a hazardous waste operation plan for a commercial hazardous waste treatment,
             603      storage, or disposal facility under Section 19-6-108 ; and
             604          (ii) the adequacy of the amount of financial assurance or funds required for perpetual
             605      care and maintenance following the closure and postclosure period of a commercial hazardous
             606      waste treatment, storage, or disposal facility, if found necessary following the evaluation under
             607      Subsection (1)(c).
             608          (b) The evaluation shall determine:
             609          (i) whether the amount of financial assurance required is adequate for closure and
             610      postclosure care of hazardous waste treatment, storage, or disposal facilities;
             611          (ii) whether the amount of financial assurance or funds required is adequate for
             612      perpetual care and maintenance following the closure and postclosure period of a commercial
             613      hazardous waste treatment, storage, or disposal facility, if found necessary following the
             614      evaluation under Subsection (1)(c); and
             615          (iii) the costs above the minimal maintenance and monitoring for reasonable risks that
             616      may occur during closure, postclosure, and perpetual care and maintenance of commercial
             617      hazardous waste treatment, storage, or disposal facilities including:


             618          (A) groundwater corrective action;
             619          (B) differential settlement failure; or
             620          (C) major maintenance of a cell or cells.
             621          (c) The Solid and Hazardous Waste Control Board shall evaluate in 2006 whether
             622      financial assurance or funds are necessary for perpetual care and maintenance following the
             623      closure and postclosure period of a commercial hazardous waste treatment, storage, or disposal
             624      facility to protect human health and the environment.
             625          (2) (a) Beginning in 2006, the Radiation Control Board created in Section 19-1-106
             626      shall direct an evaluation every five years of:
             627          (i) the adequacy of the Radioactive Waste Perpetual Care and Maintenance [Fund]
             628      Account created by Section 19-3-106.2 ; and
             629          (ii) the adequacy of the amount of financial assurance required for closure and
             630      postclosure care of commercial radioactive waste treatment or disposal facilities under
             631      Subsection 19-3-104 (12).
             632          (b) The evaluation shall determine:
             633          (i) whether the [fund] restricted account is adequate to provide for perpetual care and
             634      maintenance of commercial radioactive waste treatment or disposal facilities;
             635          (ii) whether the amount of financial assurance required is adequate to provide for
             636      closure and postclosure care of commercial radioactive waste treatment or disposal facilities;
             637          (iii) the costs under Subsection 19-3-106.2 (5)(b) of using the Radioactive Waste
             638      Perpetual Care and Maintenance [Fund] Account during the period before the end of 100 years
             639      following final closure of the facility for maintenance, monitoring, or corrective action in the
             640      event that the owner or operator is unwilling or unable to carry out the duties of postclosure
             641      maintenance, monitoring, or corrective action; and
             642          (iv) the costs above the minimal maintenance and monitoring for reasonable risks that
             643      may occur during closure, postclosure, and perpetual care and maintenance of commercial
             644      radioactive waste treatment or disposal facilities including:
             645          (A) groundwater corrective action;


             646          (B) differential settlement failure; or
             647          (C) major maintenance of a cell or cells.
             648          (3) The boards under Subsections (1) and (2) shall submit a joint report on the
             649      evaluations to the Legislative Management Committee on or before October 1 of the year in
             650      which the report is due.
             651          Section 18. Section 19-3-106.2 is amended to read:
             652           19-3-106.2. Fee for perpetual care and maintenance of commercial radioactive
             653      waste disposal facilities -- Radioactive Waste Perpetual Care and Maintenance Account
             654      created -- Contents -- Use of restricted account monies -- Evaluation.
             655          (1) As used in this section, "perpetual care and maintenance" means perpetual care
             656      and maintenance of a commercial radioactive waste treatment or disposal facility, excluding
             657      sites within the facility used for the disposal of byproduct material, as required by applicable
             658      laws, rules, and license requirements beginning 100 years after the date of final closure of the
             659      facility.
             660          (2) (a) On and after July 1, 2002, the owner or operator of an active commercial
             661      radioactive waste treatment or disposal facility shall pay an annual fee of $400,000 to provide
             662      for the perpetual care and maintenance of the facility.
             663          (b) The owner or operator shall remit the fee to the department on or before July 1 of
             664      each year.
             665          (3) The department shall deposit fees received under Subsection (2) into the
             666      Radioactive Waste Perpetual Care and Maintenance [Fund] Account created in Subsection (4).
             667          (4) (a) There is created a restricted account within the General Fund known as the
             668      "Radioactive Waste Perpetual Care and Maintenance [Fund] Account" to finance perpetual
             669      care and maintenance of commercial radioactive waste treatment or disposal facilities,
             670      excluding sites within those facilities used for the disposal of byproduct material.
             671          (b) The sources of revenue for the [fund] restricted account are:
             672          (i) the fee imposed under this section; and
             673          (ii) investment income derived from money in the [fund] restricted account.


             674          (c) (i) The revenues for the [fund] restricted account shall be segregated into
             675      subaccounts for each commercial radioactive waste treatment or disposal facility covered by
             676      the [fund] restricted account.
             677          (ii) Each subaccount shall contain:
             678          (A) the fees paid by each owner or operator of a commercial radioactive waste
             679      treatment or disposal facility; and
             680          (B) the associated investment income.
             681          (5) The Legislature may appropriate money from the Radioactive Waste Perpetual
             682      Care and Maintenance [Fund] Account for:
             683          (a) perpetual care and maintenance of a commercial radioactive waste treatment or
             684      disposal facility, excluding sites within the facility used for the disposal of byproduct material,
             685      beginning 100 years after the date of final closure of the facility; or
             686          (b) maintenance or monitoring of, or implementing corrective action at, a commercial
             687      radioactive waste treatment or disposal facility, excluding sites within the facility used for the
             688      disposal of byproduct material, before the end of 100 years after the date of final closure of the
             689      facility, if:
             690          (i) the owner or operator is unwilling or unable to carry out postclosure maintenance,
             691      monitoring, or corrective action; and
             692          (ii) the financial surety arrangements made by the owner or operator, including any
             693      required under applicable law, are insufficient to cover the costs of postclosure maintenance,
             694      monitoring, or corrective action.
             695          (6) The money appropriated from the Radioactive Waste Perpetual Care and
             696      Maintenance [Fund] Account for the purposes specified in Subsection (5)(a) or [(5)](b) at a
             697      particular commercial radioactive waste treatment or disposal facility may be appropriated
             698      only from the subaccount established under Subsection (4)(c) for the facility.
             699          (7) The attorney general shall bring legal action against the owner or operator or take
             700      other steps to secure the recovery or reimbursement of the costs of maintenance, monitoring,
             701      or corrective action, including legal costs, incurred pursuant to Subsection (5)(b).


             702          (8) The board shall direct an evaluation of the adequacy of the [fund] restricted
             703      account as required under Section 19-1-307.
             704          (9) This section does not apply to a uranium mill licensed under 10 C.F.R. Part 40,
             705      Domestic Licensing of Source Material.
             706          Section 19. Section 23-14-13 is amended to read:
             707           23-14-13. Wildlife Resources Account.
             708          (1) [The] There is created a restricted account within the General Fund known as the
             709      "Wildlife Resources Account." [is established within the General Fund.]
             710          (2) The following monies shall be deposited into the Wildlife Resources Account:
             711          (a) revenue from the sale of licenses, permits, tags, and certificates of registration
             712      issued under this title or a rule or proclamation of the Wildlife Board, except as otherwise
             713      provided by this title;
             714          (b) revenue from the sale, lease, rental, or other granting of rights of real or personal
             715      property acquired with revenue specified in Subsection (2)(a);
             716          (c) revenue from fines and forfeitures for violations of this title or any rule,
             717      proclamation, or order of the Wildlife Board, minus court costs not to exceed the schedule
             718      adopted by the Judicial Council;
             719          (d) funds appropriated from the General Fund by the Legislature pursuant to Section
             720      23-19-39 ;
             721          (e) other monies received by the division under any provision of this title, except as
             722      otherwise provided by this title;
             723          (f) contributions made in accordance with Section 59-10-1305 ; and
             724          (g) interest, dividends, or other income earned on account monies.
             725          (3) Monies in the Wildlife Resources Account shall be used for the administration of
             726      this title.
             727          Section 20. Section 26-2-12.5 is amended to read:
             728           26-2-12.5. Certified copies of birth certificates -- Fees credited to Children's
             729      Account.


             730          (1) In addition to the fees provided for in Section 26-1-6 , the department and local
             731      registrars authorized to issue certified copies shall charge an additional $3 fee for each
             732      certified copy of a birth certificate, including certified copies of supplementary and amended
             733      birth certificates, under Sections 26-2-8 through 26-2-11 . This additional fee may be charged
             734      only for the first copy requested at any one time.
             735          (2) The fee shall be transmitted monthly to the state treasurer and credited to the
             736      Children's [Trust] Account established in Section 62A-4a-309 .
             737          Section 21. Section 26-9-4 is amended to read:
             738           26-9-4. Rural Health Care Facilities Account -- Source of revenues -- Interest --
             739      Distribution of revenues -- Expenditure of revenues -- Unexpended revenues lapse into
             740      the General Fund.
             741          (1) As used in this section:
             742          (a) "Emergency medical services" is as defined in Section 26-8a-102 .
             743          (b) "Federally qualified health center" is as defined in 42 U.S.C. Sec. 1395x.
             744          (c) "Fiscal year" means a one-year period beginning on July 1 of each year.
             745          (d) "Freestanding urgent care center" is as defined in Section 59-12-801 .
             746          [(e) "Fund" means the Rural Health Care Facilities Fund created by this section.]
             747          [(f)] (e) "Nursing care facility" is as defined in Section 26-21-2 .
             748          [(g)] (f) "Rural city hospital" is as defined in Section 59-12-801 .
             749          [(h)] (g) "Rural county health care facility" is as defined in Section 59-12-801 .
             750          [(i)] (h) "Rural county hospital" is as defined in Section 59-12-801 .
             751          [(j)] (i) "Rural county nursing care facility" is as defined in Section 59-12-801 .
             752          [(k)] (j) "Rural emergency medical services" is as defined in Section 59-12-801 .
             753          [(l)] (k) "Rural health clinic" is as defined in 42 U.S.C. Sec. 1395x.
             754          (2) There is created a [general fund] restricted account within the General Fund known
             755      as the "Rural Health Care Facilities [Fund.] Account."
             756          (3) (a) The [fund] restricted account shall be funded by amounts appropriated by the
             757      Legislature.


             758          (b) Any interest earned on the [fund] restricted account shall be deposited into the
             759      General Fund.
             760          (4) Subject to [Subsection] Subsections (5) and (6), the State Tax Commission shall
             761      for a fiscal year distribute [monies] money deposited into the [fund] restricted account to each:
             762          (a) county legislative body of a county that, on January 1, 2007, imposes a tax in
             763      accordance with Section 59-12-802 ; or
             764          (b) city legislative body of a city that, on January 1, 2007, imposes a tax in accordance
             765      with Section 59-12-804 .
             766          (5) (a) [For] Subject to Subsection (6), for purposes of the distribution required by
             767      Subsection (4), the State Tax Commission shall:
             768          (i) estimate for each county and city described in Subsection (4) the amount by which
             769      the revenues collected from the taxes imposed under Sections 59-12-802 and 59-12-804 for
             770      fiscal year 2005-06 would have been reduced had:
             771          (A) the amendments made by Laws of Utah 2007, Chapter 288, Sections 25 and 26, to
             772      Sections 59-12-802 and 59-12-804 been in effect for fiscal year 2005-06; and
             773          (B) each county and city described in Subsection (4) imposed the tax under Sections
             774      59-12-802 and 59-12-804 for the entire fiscal year 2005-06;
             775          (ii) calculate a percentage for each county and city described in Subsection (4) by
             776      dividing the amount estimated for each county and city in accordance with Subsection
             777      (5)(a)(i) by $555,000; and
             778          (iii) distribute to each county and city described in Subsection (4) an amount equal to
             779      the product of:
             780          (A) the percentage calculated in accordance with Subsection (5)(a)(ii); and
             781          (B) the amount appropriated by the Legislature to the [fund] restricted account for the
             782      fiscal year.
             783          (b) The State Tax Commission shall make the estimations, calculations, and
             784      distributions required by Subsection (5)(a) on the basis of data collected by the State Tax
             785      Commission.


             786          (6) If a county legislative body repeals a tax imposed under Section 59-12-802 or a
             787      city legislative body repeals a tax imposed under Section 59-12-804 :
             788          (a) the commission shall determine in accordance with Subsection (5) the distribution
             789      that, but for this Subsection (6), the county legislative body or city legislative body would
             790      receive; and
             791          (b) after making the determination required by Subsection (6)(a), the commission
             792      shall:
             793          (i) if the effective date of the repeal of a tax imposed under Section 59-12-802 or
             794      59-12-804 is October 1:
             795          (A) (I) distribute to the county legislative body or city legislative body 25% of the
             796      distribution determined in accordance with Subsection (6)(a); and
             797          (II) deposit 75% of the distribution determined in accordance with Subsection (6)(a)
             798      into the General Fund; and
             799          (B) beginning with the first fiscal year after the effective date of the repeal and for
             800      each subsequent fiscal year, deposit the entire amount of the distribution determined in
             801      accordance with Subsection (6)(a) into the General Fund;
             802          (ii) if the effective date of the repeal of a tax imposed under Section 59-12-802 or
             803      59-12-804 is January 1:
             804          (A) (I) distribute to the county legislative body or city legislative body 50% of the
             805      distribution determined in accordance with Subsection (6)(a); and
             806          (II) deposit 50% of the distribution determined in accordance with Subsection (6)(a)
             807      into the General Fund; and
             808          (B) beginning with the first fiscal year after the effective date of the repeal and for
             809      each subsequent fiscal year, deposit the entire amount of the distribution determined in
             810      accordance with Subsection (6)(a) into the General Fund;
             811          (iii) if the effective date of the repeal of a tax imposed under Section 59-12-802 or
             812      59-12-804 is April 1:
             813          (A) (I) distribute to the county legislative body or city legislative body 75% of the


             814      distribution determined in accordance with Subsection (6)(a); and
             815          (II) deposit 25% of the distribution determined in accordance with Subsection (6)(a)
             816      into the General Fund; and
             817          (B) beginning with the first fiscal year after the effective date of the repeal and for
             818      each subsequent fiscal year, deposit the entire amount of the distribution determined in
             819      accordance with Subsection (6)(a) into the General Fund; or
             820          (iv) if the effective date of the repeal of a tax imposed under Section 59-12-802 or
             821      59-12-804 is July 1, beginning on that effective date and for each subsequent fiscal year,
             822      deposit the entire amount of the distribution determined in accordance with Subsection (6)(a)
             823      into the General Fund.
             824          [(6)] (7) (a) Subject to Subsection [(6)] (7)(b), a county legislative body shall
             825      distribute the [monies] money the county legislative body receives in accordance with
             826      Subsection (5) or (6):
             827          (i) for a county of the third, fourth, or fifth class, to fund rural county health care
             828      facilities in that county; and
             829          (ii) for a county of the sixth class, to fund:
             830          (A) emergency medical services in that county;
             831          (B) federally qualified health centers in that county;
             832          (C) freestanding urgent care centers in that county;
             833          (D) rural county health care facilities in that county;
             834          (E) rural health clinics in that county; or
             835          (F) a combination of Subsections [(6)] (7)(a)(ii)(A) through (E).
             836          (b) A county legislative body shall distribute a percentage of the [monies] money the
             837      county legislative body receives in accordance with Subsection (5) or (6) to each center, clinic,
             838      facility, or service described in Subsection [(6)] (7)(a) equal to the same percentage that the
             839      county legislative body distributes to that center, clinic, facility, or service in accordance with
             840      Section 59-12-803 for the calendar year ending on the December 31 immediately preceding
             841      the first day of the fiscal year for which the county legislative body receives the distribution in


             842      accordance with Subsection (5) or (6).
             843          (c) A center, clinic, facility, or service that receives a distribution in accordance with
             844      this Subsection [(6)] (7) shall expend that distribution for the same purposes for which monies
             845      generated by a tax under Section 59-12-802 may be expended.
             846          [(7)] (8) (a) Subject to Subsection [(7)] (8)(b), a city legislative body shall distribute
             847      the [monies] money the city legislative body receives in accordance with Subsection (5) or (6)
             848      to fund rural city hospitals in that city.
             849          (b) A city legislative body shall distribute a percentage of the monies the city
             850      legislative body receives in accordance with Subsection (5) or (6) to each rural city hospital
             851      described in Subsection [(7)] (8)(a) equal to the same percentage that the city legislative body
             852      distributes to that rural city hospital in accordance with Section 59-12-805 for the calendar
             853      year ending on the December 31 immediately preceding the first day of the fiscal year for
             854      which the city legislative body receives the distribution in accordance with Subsection (5) or
             855      (6).
             856          (c) A rural city hospital that receives a distribution in accordance with this Subsection
             857      [(7)] (8) shall expend that distribution for the same purposes for which [monies] money
             858      generated by a tax under Section 59-12-804 may be expended.
             859          [(8)] (9) Any [monies] money remaining in the Rural Health Care Facilities [Fund]
             860      Account at the end of a fiscal year after the State Tax Commission makes the distributions
             861      required by this section shall lapse into the General Fund.
             862          Section 22. Section 26-18a-1 is amended to read:
             863           26-18a-1. Definitions.
             864          As used in this chapter:
             865          (1) "Children" or "child" means a person under the age of 18.
             866          (2) "Committee" means the Kurt Oscarson Children's Organ Transplant Coordinating
             867      Committee.
             868          (3) "[Trust] Restricted account" means the [restricted account within the General
             869      Fund] Kurt Oscarson Children's Organ Transplant Account created in Section 26-18a-4 .


             870          Section 23. Section 26-18a-3 is amended to read:
             871           26-18a-3. Purpose of committee.
             872          (1) The committee shall work to:
             873          (a) provide financial assistance for initial medical expenses of children who need
             874      organ transplants;
             875          (b) obtain the assistance of volunteer and public service organizations; and
             876          (c) fund activities as the committee designates for the purpose of educating the public
             877      about the need for organ donors.
             878          (2) (a) The committee is responsible for awarding financial assistance funded by the
             879      [trust] restricted account.
             880          (b) The financial assistance awarded by the committee under Subsection (1)(a) shall
             881      be in the form of interest free loans. The committee may establish terms for repayment of the
             882      loans, including a waiver of the requirement to repay any awards if, in the committee's
             883      judgment, repayment of the loan would impose an undue financial burden on the recipient.
             884          (c) In making financial awards under Subsection (1)(a), the committee shall consider:
             885          (i) need;
             886          (ii) coordination with or enhancement of existing services or financial assistance,
             887      including availability of insurance or other state aid;
             888          (iii) the success rate of the particular organ transplant procedure needed by the child;
             889      and
             890          (iv) the extent of the threat to the child's life without the organ transplant.
             891          (3) The committee may only provide the assistance described in this section to
             892      children who have resided in Utah, or whose legal guardians have resided in Utah for at least
             893      six months prior to the date of assistance under this section.
             894          (4) (a) The committee may expend up to 5% of its annual appropriation for
             895      administrative costs associated with the allocation of funds from the [trust] restricted account.
             896          (b) The administrative costs shall be used for the costs associated with staffing the
             897      committee and for State Tax Commission costs in implementing Section 59-10-1308 .


             898          (5) The committee shall make an annual report to the Health and Human Services
             899      Appropriations Subcommittee regarding the programs and services funded by contributions to
             900      the [trust] restricted account.
             901          Section 24. Section 26-18a-4 is amended to read:
             902           26-18a-4. Creation of Kurt Oscarson Children's Organ Transplant Account.
             903          (1) There is created a restricted account within the General Fund [pursuant to Section
             904      51-5-4 ] known as the "Kurt Oscarson Children's Organ Transplant [Trust] Account." Private
             905      contributions received under this section and Section 59-10-1308 shall be deposited into the
             906      [trust] restricted account to be used only for the programs and purposes described in Section
             907      26-18a-3 .
             908          (2) Money shall be appropriated from the [trust] restricted account to the committee in
             909      accordance with Title 63J, Chapter 1, Budgetary Procedures Act.
             910          (3) In addition to funds received under Section 59-10-1308 , the committee may accept
             911      transfers, grants, gifts, bequests, or any money made available from any source to implement
             912      this chapter.
             913          Section 25. Section 35A-3-115 is amended to read:
             914           35A-3-115. Public Employment Offices -- Agreements with other authorities --
             915      Federal system accepted -- Appropriation.
             916          (1) (a) The division shall establish and maintain free public employment offices in
             917      such manner and in such places as may be necessary for the proper administration of this
             918      chapter and for the purposes of performing the functions as are within the purview of the Act
             919      of Congress entitled "An act to provide for the establishment of a national employment system
             920      and for co-operation with the states in the promotion of such system, and for other purposes,"
             921      approved June 6, 1933, 48 Stat. 113; U. S. Code, Title 29, Section 49 (c) as amended,
             922      hereinafter referred to as the "Wagner-Peyser Act."
             923          (b) The division shall consult with regional councils on workforce services when
             924      determining the location of public employment offices.
             925          (c) A public employment office may be located in connection with or as an integrated


             926      part of an employment center established under Section 35A-2-203 .
             927          (2) The provisions of the Wagner-Peyser Act, 29 U.S.C. 49-49c, 49g, 49h, 49k, and
             928      557, are accepted by this state, and the department is designated and constitutes the agency of
             929      this state for the purposes of the act.
             930          (3) All moneys received by [this] the state under the Wagner-Peyser Act shall be paid
             931      into the Employment Security Administration [Fund] Account created by Section 35A-4-505
             932      and shall be expended solely for the maintenance of the state system of public employment
             933      offices.
             934          (4) (a) For the purpose of establishing and maintaining free public employment
             935      offices, and promoting the use of their facilities, the division is authorized to enter into
             936      agreements with the railroad retirement board, or any other agency of the United States, or of
             937      this or any other state, charged with the administration of any law whose purposes are
             938      reasonably related to the purposes of this chapter, and as a part of such agreements may accept
             939      moneys, services or quarters as a contribution to the maintenance of the state system of public
             940      employment offices or as reimbursement for services performed.
             941          (b) All moneys received or appropriated for such purposes shall be paid into the
             942      Employment Security Administration [Fund] Account.
             943          Section 26. Section 35A-4-201 is amended to read:
             944           35A-4-201. General definitions.
             945          As used in this chapter:
             946          (1) "Base-period" means the first four of the last five completed calendar quarters next
             947      preceding the first day of the individual's benefit year with respect to any individual whose
             948      benefit year commences on or after January 5, 1986.
             949          (2) "Benefit year" means the 52 consecutive week period beginning with the first week
             950      with respect to which an individual files for benefits and is found to have an insured status.
             951          (3) "Benefits" means the money payments payable to an individual as provided in this
             952      chapter with respect to the individual's unemployment.
             953          (4) "Calendar quarter" means the period of three consecutive months ending on March


             954      31, June 30, September 30, or December 31, or the equivalent, as the department may by rule
             955      prescribe.
             956          (5) "Contribution" means the money payments required by this chapter to be made
             957      into the Unemployment Compensation Fund by any employing unit on account of having
             958      individuals in its employ.
             959          (6) "Division" means the Unemployment Insurance Division.
             960          (7) "Employment office" means a free public employment office or branch operated by
             961      this or any other state as a part of a state-controlled system of public employment offices or by
             962      a federal agency charged with the administration of an unemployment compensation program
             963      or free public employment offices.
             964          (8) "Employment Security Administration [Fund] Account" means the [fund]
             965      restricted account established by Section 35A-4-505 , and from which administrative expenses
             966      under this chapter shall be paid.
             967          (9) "Extended benefits" has the meaning specified in Subsection 35A-4-402 (7)(f).
             968          (10) "Fund" means the Unemployment Compensation Fund established by this
             969      chapter.
             970          (11) "Insured average annual wage" means on or before the 15th day of May of each
             971      year, the total wages of insured workers for the preceding calendar year, divided by the
             972      average monthly number of insured workers, determined by dividing by 12 the total insured
             973      workers for the preceding calendar year as determined under the rules of the department
             974      calculated to two decimal places, disregarding any fraction of one cent.
             975          (12) "Insured average fiscal year wage" means on or before the 15th day of November
             976      of each year, the total wages of insured workers for the preceding fiscal year, divided by the
             977      average monthly number of insured workers, determined by dividing by 12 the total insured
             978      workers for the preceding fiscal year as determined under the rules of the department
             979      calculated to two decimal places, disregarding any fraction of one cent.
             980          (13) "Insured average fiscal year weekly wage" means the insured average fiscal year
             981      wage determined in Subsection (12), divided by 52, calculated to two decimal places,


             982      disregarding any fraction of one cent.
             983          (14) "Insured average weekly wage" means the insured average annual wage
             984      determined in Subsection (11), divided by 52, calculated to two decimal places, disregarding
             985      any fraction of one cent.
             986          (15) "Insured status" means that an individual has, during the individual's base-period,
             987      performed services and earned wages in employment sufficient to qualify for benefits under
             988      Section 35A-4-403 .
             989          (16) "Insured work" means employment for an employer, as defined in Section
             990      35A-4-203 .
             991          (17) "Monetary base period wage requirement" means 8% of the insured average fiscal
             992      year wage for the preceding fiscal year, for example, fiscal year 1990 for individuals
             993      establishing benefit years in 1991, rounded up to the next higher multiple of $100.
             994          (18) "State" includes the Commonwealth of Puerto Rico, the Virgin Islands, and the
             995      District of Columbia.
             996          (19) "Tribal unit" means a subdivision, subsidiary, or business enterprise wholly
             997      owned by an American Indian tribe.
             998          (20) "Week" means the period or periods of seven consecutive calendar days as the
             999      department may prescribe by rule.
             1000          Section 27. Section 35A-4-305 is amended to read:
             1001           35A-4-305. Collection of contributions -- Unpaid contributions to bear interest.
             1002          (1) (a) Contributions unpaid on the date on which they are due and payable, as
             1003      prescribed by the division, shall bear interest at the rate of 1% per month from and after that
             1004      date until payment plus accrued interest is received by the division.
             1005          (b) (i) Contribution reports not made and filed by the date on which they are due as
             1006      prescribed by the division are subject to a penalty to be assessed and collected in the same
             1007      manner as contributions due under this section equal to 5% of the contribution due if the
             1008      failure to file on time was not more than 15 days, with an additional 5% for each additional 15
             1009      days or fraction thereof during which the failure continued, but not to exceed 25% in the


             1010      aggregate and not less than $25 with respect to each reporting period.
             1011          (ii) If a report is filed after the required time and it is shown to the satisfaction of the
             1012      division or its authorized representative that the failure to file was due to a reasonable cause
             1013      and not to willful neglect, no addition shall be made to the contribution.
             1014          (c) (i) If contributions are unpaid after 10 days from the date of the mailing or personal
             1015      delivery by the division or its authorized representative, of a written demand for payment,
             1016      there shall attach to the contribution, to be assessed and collected in the same manner as
             1017      contributions due under this section, a penalty equal to 5% of the contribution due.
             1018          (ii) A penalty may not attach if within 10 days after the mailing or personal delivery,
             1019      arrangements for payment have been made with the division, or its authorized representative,
             1020      and payment is made in accordance with those arrangements.
             1021          (d) The division shall assess as a penalty a service charge, in addition to any other
             1022      penalties that may apply, in an amount not to exceed the service charge imposed by Section
             1023      7-15-1 for dishonored instruments if:
             1024          (i) any amount due the division for contributions, interest, other penalties or benefit
             1025      overpayments is paid by check, draft, order, or other instrument; and
             1026          (ii) the instrument is dishonored or not paid by the institution against which it is
             1027      drawn.
             1028          (e) Except for benefit overpayments under Subsection 35A-4-405 (5), benefit
             1029      overpayments, contributions, interest, penalties, and assessed costs, uncollected three years
             1030      after they become due, may be charged as uncollectible and removed from the records of the
             1031      division if:
             1032          (i) no assets belonging to the liable person and subject to attachment can be found;
             1033      and
             1034          (ii) in the opinion of the division there is no likelihood of collection at a future date.
             1035          (f) Interest and penalties collected in accordance with this section shall be paid into
             1036      the Special Administrative Expense [Fund] Account created by Section 35A-4-506 .
             1037          (g) Action required for the collection of sums due under this chapter is subject to the


             1038      applicable limitations of actions under Title 78B, Chapter 2, Statutes of Limitations.
             1039          (2) (a) If an employer fails to file a report when prescribed by the division for the
             1040      purpose of determining the amount of the employer's contribution due under this chapter, or if
             1041      the report when filed is incorrect or insufficient or is not satisfactory to the division, the
             1042      division may determine the amount of wages paid for employment during the period or periods
             1043      with respect to which the reports were or should have been made and the amount of
             1044      contribution due from the employer on the basis of any information it may be able to obtain.
             1045          (b) The division shall give written notice of the determination to the employer.
             1046          (c) The determination is considered correct unless:
             1047          (i) the employer, within 10 days after mailing or personal delivery of notice of the
             1048      determination, applies to the division for a review of the determination as provided in Section
             1049      35A-4-508 ; or
             1050          (ii) unless the division or its authorized representative of its own motion reviews the
             1051      determination.
             1052          (d) The amount of contribution determined under Subsection (2)(a) is subject to
             1053      penalties and interest as provided in Subsection (1).
             1054          (3) (a) If, after due notice, an employer defaults in the payment of contributions,
             1055      interest, or penalties on the contributions, or a claimant defaults in a repayment of benefit
             1056      overpayments and penalties on the overpayments, the amount due shall be collectible by civil
             1057      action in the name of the division, and the employer adjudged in default shall pay the costs of
             1058      the action.
             1059          (b) Civil actions brought under this section to collect contributions, interest, or
             1060      penalties from an employer, or benefit overpayments and penalties from a claimant shall be:
             1061          (i) heard by the court at the earliest possible date; and
             1062          (ii) entitled to preference upon the calendar of the court over all other civil actions
             1063      except:
             1064          (A) petitions for judicial review under this chapter; and
             1065          (B) cases arising under the workers' compensation law of this state.


             1066          (c) (i) (A) To collect contributions, interest, or penalties, or benefit overpayments and
             1067      penalties due from employers or claimants located outside Utah, the division may employ
             1068      private collectors providing debt collection services outside Utah.
             1069          (B) Accounts may be placed with private collectors only after the employer or
             1070      claimant has been given a final notice that the division intends to place the account with a
             1071      private collector for further collection action.
             1072          (C) The notice shall advise the employer or claimant of the employer's or claimant's
             1073      rights under this chapter and the applicable rules of the department.
             1074          (ii) (A) A private collector may receive as compensation up to 25% of the lesser of the
             1075      amount collected or the amount due, plus the costs and fees of any civil action or
             1076      postjudgment remedy instituted by the private collector with the approval of the division.
             1077          (B) The employer or claimant shall be liable to pay the compensation of the collector,
             1078      costs, and fees in addition to the original amount due.
             1079          (iii) A private collector is subject to the federal Fair Debt Collection Practices Act, 15
             1080      U.S.C. Sec. 1692 et seq.
             1081          (iv) (A) A civil action may not be maintained by a private collector without specific
             1082      prior written approval of the division.
             1083          (B) When division approval is given for civil action against an employer or claimant,
             1084      the division may cooperate with the private collector to the extent necessary to effect the civil
             1085      action.
             1086          (d) (i) Notwithstanding Section 35A-4-312 , the division may disclose the contribution,
             1087      interest, penalties or benefit overpayments and penalties, costs due, the name of the employer
             1088      or claimant, and the employer's or claimant's address and telephone number when any
             1089      collection matter is referred to a private collector under Subsection (3)(c).
             1090          (ii) A private collector is subject to the confidentiality requirements and penalty
             1091      provisions provided in Section 35A-4-312 and Subsection 76-8-1301 (4), except to the extent
             1092      disclosure is necessary in a civil action to enforce collection of the amounts due.
             1093          (e) An action taken by the division under this section may not be construed to be an


             1094      election to forego other collection procedures by the division.
             1095          (4) (a) In the event of a distribution of an employer's assets under an order of a court
             1096      under the laws of Utah, including a receivership, assignment for benefits of creditors,
             1097      adjudicated insolvency, composition, or similar proceedings, contributions then or thereafter
             1098      due shall be paid in full prior to all other claims except taxes and claims for wages of not more
             1099      than $400 to each claimant, earned within five months of the commencement of the
             1100      proceeding.
             1101          (b) If an employer commences a proceeding in the Federal Bankruptcy Court under a
             1102      chapter of 11 U.S.C. 101 et seq., as amended by the Bankruptcy Abuse Prevention and
             1103      Consumer Protection Act of 2005, contributions, interest, and penalties then or thereafter due
             1104      shall be entitled to the priority provided for taxes, interest, and penalties in the Bankruptcy
             1105      Abuse Prevention and Consumer Protection Act of 2005.
             1106          (5) (a) In addition and as an alternative to any other remedy provided by this chapter
             1107      and provided that no appeal or other proceeding for review provided by this chapter is then
             1108      pending and the time for taking it has expired, the division may issue a warrant in duplicate,
             1109      under its official seal, directed to the sheriff of any county of the state, commanding the sheriff
             1110      to levy upon and sell the real and personal property of a delinquent employer or claimant
             1111      found within the sheriff's county for the payment of the contributions due, with the added
             1112      penalties, interest, or benefit overpayment and penalties, and costs, and to return the warrant to
             1113      the division and pay into the fund the money collected by virtue of the warrant by a time to be
             1114      specified in the warrant, not more than 60 days from the date of the warrant.
             1115          (b) (i) Immediately upon receipt of the warrant in duplicate, the sheriff shall file the
             1116      duplicate with the clerk of the district court in the sheriff's county.
             1117          (ii) The clerk shall enter in the judgment docket, in the column for judgment debtors,
             1118      the name of the delinquent employer or claimant mentioned in the warrant, and in appropriate
             1119      columns the amount of the contribution, penalties, interest, or benefit overpayment and
             1120      penalties, and costs, for which the warrant is issued and the date when the duplicate is filed.
             1121          (c) The amount of the docketed warrant shall:


             1122          (i) have the force and effect of an execution against all personal property of the
             1123      delinquent employer; and
             1124          (ii) become a lien upon the real property of the delinquent employer or claimant in the
             1125      same manner and to the same extent as a judgment duly rendered by a district court and
             1126      docketed in the office of the clerk.
             1127          (d) After docketing, the sheriff shall:
             1128          (i) proceed in the same manner as is prescribed by law with respect to execution issued
             1129      against property upon judgments of a court of record; and
             1130          (ii) be entitled to the same fees for the sheriff's services in executing the warrant, to be
             1131      collected in the same manner.
             1132          (6) (a) Contributions imposed by this chapter are a lien upon the property of an
             1133      employer liable for the contribution required to be collected under this section who shall sell
             1134      out the employer's business or stock of goods or shall quit business, if the employer fails to
             1135      make a final report and payment on the date subsequent to the date of selling or quitting
             1136      business on which they are due and payable as prescribed by rule.
             1137          (b) (i) An employer's successor, successors, or assigns, if any, are required to withhold
             1138      sufficient of the purchase money to cover the amount of the contributions and interest or
             1139      penalties due and payable until the former owner produces a receipt from the division showing
             1140      that they have been paid or a certificate stating that no amount is due.
             1141          (ii) If the purchaser of a business or stock of goods fails to withhold sufficient
             1142      purchase money, the purchaser is personally liable for the payment of the amount of the
             1143      contributions required to be paid by the former owner, interest and penalties accrued and
             1144      unpaid by the former owner, owners, or assignors.
             1145          (7) (a) If an employer is delinquent in the payment of a contribution, the division may
             1146      give notice of the amount of the delinquency by registered mail to all persons having in their
             1147      possession or under their control, any credits or other personal property belonging to the
             1148      employer, or owing any debts to the employer at the time of the receipt by them of the notice.
             1149          (b) A person notified under Subsection (7)(a) shall neither transfer nor make any other


             1150      disposition of the credits, other personal property, or debts until:
             1151          (i) the division has consented to a transfer or disposition; or
             1152          (ii) 20 days after the receipt of the notice.
             1153          (c) All persons notified under Subsection (7)(a) shall, within five days after receipt of
             1154      the notice, advise the division of credits, other personal property, or other debts in their
             1155      possession, under their control or owing by them, as the case may be.
             1156          (8) (a) (i) Each employer shall furnish the division necessary information for the
             1157      proper administration of this chapter and shall include wage information for each employee,
             1158      for each calendar quarter.
             1159          (ii) The information shall be furnished at a time, in the form, and to those individuals
             1160      as the department may by rule require.
             1161          (b) (i) Each employer shall furnish each individual worker who is separated that
             1162      information as the department may by rule require, and shall furnish within 48 hours of the
             1163      receipt of a request from the division a report of the earnings of any individual during the
             1164      individual's base-period.
             1165          (ii) The report shall be on a form prescribed by the division and contain all
             1166      information prescribed by the division.
             1167          (c) (i) For each failure by an employer to conform to this Subsection (8) the division
             1168      shall, unless good cause is shown, assess a $50 penalty if the filing was not more than 15 days
             1169      late.
             1170          (ii) If the filing is more than 15 days late, the division shall assess an additional
             1171      penalty of $50 for each 15 days, or a fraction of the 15 days that the filing is late, not to exceed
             1172      $250 per filing.
             1173          (iii) The penalty is to be collected in the same manner as contributions due under this
             1174      chapter.
             1175          (d) (i) The division shall prescribe rules providing standards for determining which
             1176      contribution reports must be filed on magnetic or electronic media or in other
             1177      machine-readable form.


             1178          (ii) In prescribing these rules, the division:
             1179          (A) may not require an employer to file contribution reports on magnetic or electronic
             1180      media unless the employer is required to file wage data on at least 250 employees during any
             1181      calendar quarter or is an authorized employer representative who files quarterly tax reports on
             1182      behalf of 100 or more employers during any calendar quarter;
             1183          (B) shall take into account, among other relevant factors, the ability of the employer to
             1184      comply at reasonable cost with the requirements of the rules; and
             1185          (C) may require an employer to post a bond for failure to comply with the rules
             1186      required by this Subsection (8)(d).
             1187          (9) (a) (i) An employer liable for payments in lieu of contributions shall file
             1188      Reimbursable Employment and Wage Reports.
             1189          (ii) The reports are due on the last day of the month that follows the end of each
             1190      calendar quarter unless the division, after giving notice, changes the due date.
             1191          (iii) A report postmarked on or before the due date is considered timely.
             1192          (b) (i) Unless the employer can show good cause, the division shall assess a $50
             1193      penalty against an employer who does not file Reimbursable Employment and Wage Reports
             1194      within the time limits set out in Subsection (9)(a) if the filing was not more than 15 days late.
             1195          (ii) If the filing is more than 15 days late, the division shall assess an additional
             1196      penalty of $50 for each 15 days, or a fraction of the 15 days that the filing is late, not to exceed
             1197      $250 per filing.
             1198          (iii) The division shall assess and collect the penalties referred to in this Subsection
             1199      (9)(b) in the same manner as prescribed in Sections 35A-4-309 and 35A-4-311 .
             1200          (10) If a person liable to pay a contribution or benefit overpayment imposed by this
             1201      chapter neglects or refuses to pay it after demand, the amount, including any interest,
             1202      additional amount, addition to contributions, or assessable penalty, together with any
             1203      additional accruable costs, shall be a lien in favor of the division upon all property and rights
             1204      to property, whether real or personal belonging to the person.
             1205          (11) (a) The lien imposed by Subsection (10) arises at the time the assessment, as


             1206      defined in the department rules, is made and continues until the liability for the amount
             1207      assessed, or a judgment against the taxpayer arising out of the liability, is satisfied.
             1208          (b) (i) The lien imposed by Subsection (10) is not valid as against a purchaser, holder
             1209      of a security interest, mechanics' lien holder, or judgment lien creditor until the division files a
             1210      warrant with the clerk of the district court.
             1211          (ii) For the purposes of this Subsection (11)(b):
             1212          (A) "Judgment lien creditor" means a person who obtains a valid judgment of a court
             1213      of record for recovery of specific property or a sum certain of money, and who in the case of a
             1214      recovery of money, has a perfected lien under the judgment on the property involved. A
             1215      judgment lien does not include inchoate liens such as attachment or garnishment liens until
             1216      they ripen into a judgment. A judgment lien does not include the determination or assessment
             1217      of a quasi-judicial authority, such as a state or federal taxing authority.
             1218          (B) "Mechanics' lien holder" means any person who has a lien on real property, or on
             1219      the proceeds of a contract relating to real property, for services, labor, or materials furnished in
             1220      connection with the construction or improvement of the property. A person has a lien on the
             1221      earliest date the lien becomes valid against subsequent purchasers without actual notice, but
             1222      not before the person begins to furnish the services, labor, or materials.
             1223          (C) "Person" means:
             1224          (I) an individual;
             1225          (II) a trust;
             1226          (III) an estate;
             1227          (IV) a partnership;
             1228          (V) an association;
             1229          (VI) a company;
             1230          (VII) a limited liability company;
             1231          (VIII) a limited liability partnership; or
             1232          (IX) a corporation.
             1233          (D) "Purchaser" means a person who, for adequate and full consideration in money or


             1234      money's worth, acquires an interest, other than a lien or security interest, in property which is
             1235      valid under state law against subsequent purchasers without actual notice.
             1236          (E) "Security interest" means any interest in property acquired by contract for the
             1237      purpose of securing payment or performance of an obligation or indemnifying against loss or
             1238      liability. A security interest exists at any time:
             1239          (I) the property is in existence and the interest has become protected under the law
             1240      against a subsequent judgment lien arising out of an unsecured obligation; and
             1241          (II) to the extent that, at that time, the holder has parted with money or money's worth.
             1242          Section 28. Section 35A-4-306 is amended to read:
             1243           35A-4-306. Charging benefit costs to employer.
             1244          (1) Benefit costs of former workers of an employer will be charged to the employer in
             1245      the same proportion as the wages paid by that employer in the base period bear to the total
             1246      wages of all employers of that worker in the base period, calculated to the nearest five decimal
             1247      places.
             1248          (2) Notification by the division that a worker has filed an initial claim for
             1249      unemployment insurance benefits will be sent to all base-period employers and all subsequent
             1250      employers prior to the payment of benefits. Any employing unit that receives a notice of the
             1251      filing of a claim may protest payment of benefits to former employees or charges to the
             1252      employer if the protest is filed within 10 days after the date the notice is issued.
             1253          (3) On or before November 1 of each year beginning November 1, 1984, each
             1254      employer shall receive notification of all benefit costs of former workers that have been
             1255      charged to that employer in the immediately preceding fiscal year. Any employing unit that
             1256      receives a notice of benefit charges may protest the correctness of the charges if the protest is
             1257      filed within 30 days after the date the notice is issued.
             1258          (4) On written request made by an employer, corrections or modifications of the
             1259      employer's wages shall be taken into account for the purpose of redetermining the employer's
             1260      contribution rate. The request shall be made to the division no later than the end of the
             1261      calendar year following the year for which the contribution rate is assigned. The division may,


             1262      within a like period upon its own initiative, redetermine an employer's contribution rate.
             1263          (5) (a) If no later than three years after the date on which any contributions or interest
             1264      or penalty for contributions were due, an employer who has paid the contributions, interest, or
             1265      penalty may make application for an adjustment in connection with subsequent contribution
             1266      payments, or for a refund because the adjustment cannot be made, and the division shall
             1267      determine that the contributions or interest or penalty or any portion thereof was erroneously
             1268      collected, the division shall allow the employer to make an adjustment, without interest, in
             1269      connection with subsequent contribution payments by the employer, or if the adjustment
             1270      cannot be made, the division shall refund that amount, without interest.
             1271          (b) Refunds of contributions shall be made from the clearing account or the benefit
             1272      account in the fund, and refunds of interest and penalty shall be made from the Special
             1273      Administrative Expense [fund] Account or from the interest and penalty moneys in the
             1274      clearing account of the fund.
             1275          (c) For like cause and within the same period, an adjustment or refund may be made
             1276      on the division's own initiative.
             1277          (d) Decisions with respect to applications for refund are final unless the employing
             1278      unit, within 10 days after the mailing or personal delivery of notice of the decision, applies to
             1279      the division for a review of the decision as provided in Section 35A-4-508 .
             1280          Section 29. Section 35A-4-501 is amended to read:
             1281           35A-4-501. Unemployment Compensation Fund -- Administration -- Contents --
             1282      Treasurer and custodian -- Separate accounts -- Use of money requisitioned -- Advances
             1283      under Social Security Act.
             1284          (1) There is established the Unemployment Compensation Fund, separate and apart
             1285      from all public moneys or funds of this state, that shall be administered by the department
             1286      exclusively for the purposes of this chapter. This fund shall consist of the following moneys,
             1287      all of which shall be mingled and undivided:
             1288          (a) all contributions collected under this chapter, less refunds of contributions made
             1289      from the clearing account under Subsection 35A-4-306 (5);


             1290          (b) interest earned upon any moneys in the fund;
             1291          (c) any property or securities acquired through the use of moneys belonging to the
             1292      fund;
             1293          (d) all earnings of the property or securities;
             1294          (e) all money credited to this state's account in the unemployment trust fund under
             1295      Section 903 of the Social Security Act, 42 U.S.C. 1101 et seq., as amended; and
             1296          (f) all other moneys received for the fund from any other source.
             1297          (2) (a) The state treasurer shall be the treasurer and custodian of the fund, and shall
             1298      administer the fund in accordance with the directions of the division and shall pay all warrants
             1299      drawn upon it by the division or its duly authorized agent in accordance with rules made by
             1300      the department. The division shall maintain within the fund three separate accounts:
             1301          (i) a clearing account;
             1302          (ii) an unemployment trust fund account; and
             1303          (iii) a benefit account.
             1304          (b) All moneys payable to the fund, upon receipt by the division, shall be immediately
             1305      deposited in the clearing account.
             1306          (c) (i) All moneys in the clearing account after clearance shall, except as otherwise
             1307      provided in this section, be deposited immediately with the secretary of the treasury of the
             1308      United States of America to the credit of the account of this state in the unemployment trust
             1309      fund, established and maintained under Section 904 of the Social Security Act, 42 U.S.C.
             1310      1104, as amended, any provisions of law in this state relating to the deposit, administration,
             1311      release, or disbursement of moneys in the possession or custody of this state to the contrary
             1312      notwithstanding.
             1313          (ii) Refunds of contributions payable under Subsections 35A-4-205 (1)(a) and
             1314      35A-4-306 (5) may be paid from the clearing account or the benefit account.
             1315          (d) The benefit account shall consist of all moneys requisitioned from this state's
             1316      account in the unemployment trust fund in the United States treasury.
             1317          (e) Moneys in the clearing and benefit accounts may be deposited in any depository


             1318      bank in which general funds of this state may be deposited, but no public deposit insurance
             1319      charge or premium may be paid out of the fund.
             1320          (f) (i) Moneys in the clearing and benefit accounts may not be commingled with other
             1321      state funds, but shall be maintained in separate accounts on the books of the depository bank.
             1322          (ii) The money shall be secured by the depository bank to the same extent and in the
             1323      same manner as required by the general depository law of this state.
             1324          (iii) Collateral pledged for this purpose shall be kept separate and distinct from any
             1325      collateral pledged to secure other funds of the state.
             1326          (g) (i) The state treasurer is liable on the state treasurer's official bond for the faithful
             1327      performance of the state treasurer's duties in connection with the unemployment compensation
             1328      fund provided for under this chapter.
             1329          (ii) The liability on the official bond shall be effective immediately upon the
             1330      enactment of this provision, and that liability shall exist in addition to the liability upon any
             1331      separate bond existent on the effective date of this provision, or which may be given in the
             1332      future.
             1333          (iii) All sums recovered for losses sustained by the fund shall be deposited in the fund.
             1334          (3) (a) (i) Moneys requisitioned from the state's account in the unemployment trust
             1335      fund shall, except as set forth in this section, be used exclusively for the payment of benefits
             1336      and for refunds of contributions under Subsections 35A-4-205 (1)(a) and 35A-4-306 (5).
             1337          (ii) The department shall from time to time requisition from the unemployment trust
             1338      fund amounts, not exceeding the amounts standing to this state's account in the fund, as it
             1339      considers necessary for the payment of those benefits and refunds for a reasonable future
             1340      period.
             1341          (iii) (A) Upon receipt the treasurer shall deposit the moneys in the benefit account and
             1342      shall pay benefits and refunds from the account by means of warrants issued by the division in
             1343      accordance with rules prescribed by the department.
             1344          (B) Expenditures of these moneys in the benefit account and refunds from the clearing
             1345      account are not subject to any provisions of law requiring specific appropriations or other


             1346      formal release by state officers of money in their custody.
             1347          (b) Moneys in the state's account in the unemployment trust fund that were collected
             1348      under the Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq., and credited to the state
             1349      under Section 903 of the Social Security Act, 42 U.S.C. 1101 et seq., as amended may be
             1350      requisitioned from the state's account and used in the payment of expenses incurred by the
             1351      department for the administration of the state's unemployment law and public employment
             1352      offices, if the expenses are incurred and the withdrawals are made only after and under a
             1353      specific appropriation of the Legislature that specifies:
             1354          (i) the purposes and amounts;
             1355          (ii) that the moneys may not be obligated after the two-year period that began on the
             1356      date of the enactment of the appropriation law; and
             1357          (iii) that the total amount which may be used during a fiscal year shall not exceed the
             1358      amount by which the aggregate of the amounts credited to this state's account under Section
             1359      903 of the Social Security Act, 42 U.S.C. 1101 et seq., as amended, during the fiscal year and
             1360      the 34 preceding fiscal years, exceeds the aggregate of the amounts used by this state for
             1361      administration during the same 35 fiscal years.
             1362          (A) For the purpose of Subsection (3)(b)(iii), amounts used during any fiscal year shall
             1363      be charged against equivalent amounts that were first credited and that have not previously
             1364      been so charged. An amount used during any fiscal year may not be charged against any
             1365      amount credited during a fiscal year earlier than the 34th preceding fiscal year.
             1366          (B) Except as appropriated and used for administrative expenses, as provided in this
             1367      section, moneys transferred to this state under Section 903 of the Social Security Act as
             1368      amended, may be used only for the payment of benefits.
             1369          (C) Any moneys used for the payment of benefits may be restored for appropriation
             1370      and use for administrative expenses, upon request of the governor, under Section 903(c) of the
             1371      Social Security Act.
             1372          (D) Money appropriated as provided in this section for the payment of expenses of
             1373      administration shall be requisitioned as needed for the payment of obligations incurred under


             1374      the appropriation and, upon requisition, shall be deposited in the Employment Security
             1375      Administration [Fund] Account created by Section 35A-4-505 from which the payments shall
             1376      be made.
             1377          (E) The division shall maintain a separate record of the deposit, obligation,
             1378      expenditure, and return of funds deposited.
             1379          (F) Money deposited shall, until expended, remain a part of the unemployment fund
             1380      and, if not expended, shall be returned promptly to the account of this state in the
             1381      unemployment trust fund.
             1382          (G) The moneys available by reason of this legislative appropriation shall not be
             1383      expended or available for expenditure in any manner that would permit their substitution for,
             1384      or a corresponding reduction in, federal funds that would in the absence of the moneys be
             1385      available to finance expenditures for the administration of this chapter.
             1386          (c) Any balance of moneys requisitioned from the unemployment trust fund that
             1387      remains unclaimed or unpaid in the benefit account after the expiration of the period for which
             1388      the sums were requisitioned shall either be deducted from estimates for, and may be utilized
             1389      for the payment of, benefits and refunds during succeeding periods, or in the discretion of the
             1390      division, shall be redeposited with the secretary of the treasury of the United States of America
             1391      to the credit of the state's account in the unemployment trust fund, as provided in Subsection
             1392      (2).
             1393          (4) (a) The provisions of Subsections (1), (2), and (3), to the extent that they relate to
             1394      the unemployment trust fund, shall be operative only so long as the unemployment trust fund
             1395      continues to exist and so long as the secretary of the treasury of the United States of America
             1396      continues to maintain for the state a separate book account of all moneys deposited in the fund
             1397      by the state for benefit purposes, together with the state's proportionate share of the earnings of
             1398      the unemployment trust fund, from which no other state is permitted to make withdrawals.
             1399          (b) (i) When the unemployment trust fund ceases to exist, or the separate book account
             1400      is no longer maintained, all moneys belonging to the unemployment compensation fund of the
             1401      state shall be administered by the division as a trust fund for the purpose of paying benefits


             1402      under this chapter, and the division shall have authority to hold, invest, transfer, sell, deposit,
             1403      and release the moneys, and any properties, securities, or earnings acquired as an incident to
             1404      the administration.
             1405          (ii) The moneys shall be invested in readily marketable bonds or other interest-bearing
             1406      obligations of the United States of America, of the state, or of any county, city, town, or school
             1407      district of the state, at current market prices for the bonds.
             1408          (iii) The investment shall be made so that all the assets of the fund shall always be
             1409      readily convertible into cash when needed for the payment of benefits.
             1410          Section 30. Section 35A-4-505 is amended to read:
             1411           35A-4-505. Employment Security Administration Account.
             1412          (1) (a) There is created [in the General Fund] a restricted account within the General
             1413      Fund known as the "Employment Security Administration [Fund.] Account."
             1414          (b) [All moneys which are] Money deposited or paid into [this fund] the account shall
             1415      be continuously available to the department for expenditure in accordance with the provisions
             1416      of this chapter and Chapter 3, Employment Support Act, and shall not lapse at any time or be
             1417      transferred to any other fund.
             1418          (c) [All moneys in this fund which are] Money in the restricted account which is
             1419      received from the Secretary of Labor under Title III of the Social Security Act, 42 U.S.C. 501
             1420      et seq. shall be expended solely for the [purposes] purpose and in the [amounts] amount found
             1421      necessary, after reasonable notice and opportunity for hearing to the division, by the Secretary
             1422      of Labor for the proper and efficient administration of this chapter.
             1423          (2) The [fund] restricted account shall consist of [all moneys] money:
             1424          (a) appropriated by this state[, all moneys];
             1425          (b) received from the United States of America, or any agency thereof, including the
             1426      Secretary of Labor[,]; and [all moneys received from any other source for such purpose, and
             1427      shall also include any moneys]
             1428          (c) received from any agency of the United States or any other state as compensation
             1429      for services or facilities supplied to such agency, any amounts received pursuant to any surety


             1430      bond or insurance policy or from other sources for losses sustained by the Employment
             1431      Security Administration [Fund] Account or by reason of damage to equipment or supplies
             1432      purchased from [moneys] money in [such fund] the restricted account, and any proceeds
             1433      realized from the sale or disposition of any equipment or supplies which may no longer be
             1434      necessary for the proper administration of this chapter[.]; and
             1435          (d) received from any other source for such purpose.
             1436          (3) (a) [All moneys in this fund] Money in the restricted account shall be deposited,
             1437      administered, and disbursed, in accordance with the directions of the department.
             1438          (b) The state treasurer shall pay all warrants drawn upon it by the division in
             1439      accordance with rules prescribed by the department.
             1440          (4) The state treasurer shall be liable on his official bond for the faithful performance
             1441      of his duties in connection with the Employment Security Administration [fund] Account
             1442      provided for under this chapter. [Such] The liability on the official bond shall be effective
             1443      immediately upon the enactment of this provision, and [such liability] shall exist in addition to
             1444      any liability upon any separate bond existent on the effective date of this provision, or which
             1445      may be given in the future. All sums recovered on any surety bond for losses sustained by the
             1446      Employment Security Administration [fund] Account shall be deposited in [said fund] the
             1447      restricted account.
             1448          (5) If [any moneys] money received after June 30, 1941, from the Secretary of Labor
             1449      under Title III of the Social Security Act, or any unencumbered balances in the Employment
             1450      Security Administration [fund] Account as of that date, are found, after reasonable notice and
             1451      opportunity for hearing to the division, by the Secretary of Labor to have been lost or been
             1452      expended for purposes other than, or in amounts in excess of, those found necessary by the
             1453      Secretary of Labor for the proper administration of this chapter, the [moneys] money shall be
             1454      replaced within a reasonable time by [moneys] money appropriated for this purpose from the
             1455      general funds of this state to the Employment Security Administration [Fund] Account for
             1456      expenditure as provided in Subsection (1). Upon receipt of notice of such a finding by the
             1457      Secretary of Labor, the division shall promptly report the amount required for such


             1458      replacement to the governor.
             1459          Section 31. Section 35A-4-506 is amended to read:
             1460           35A-4-506. Special Administrative Account.
             1461          (1) There is created [in the General Fund] a restricted account within the General Fund
             1462      known as the "Special Administrative Expense [Fund.] Account."
             1463          (2) (a) [All interest] Interest and penalties collected under this chapter, less refunds
             1464      made under Subsection 35A-4-306 (5), shall be paid into [this fund] the restricted account
             1465      from the clearing account of the [fund] restricted account at the end of each calendar month.
             1466          (b) [Any voluntary contributions tendered as a] A contribution to [this fund] the
             1467      restricted account and any other [moneys] money received for that purpose shall be paid into
             1468      [this fund] the restricted account.
             1469          (c) The [moneys shall] money may not be expended [or available for expenditure] in
             1470      any manner that would permit their substitution for, or a corresponding reduction in, federal
             1471      funds that would in the absence of [those moneys] the money be available to finance
             1472      expenditures for the administration of this chapter.
             1473          (3) Nothing in this section shall prevent [those moneys] the money from being used as
             1474      a revolving fund to cover expenditures, necessary and proper under this chapter, for which
             1475      federal funds have been duly requested but not yet received subject to the charging of those
             1476      expenditures against the funds when received.
             1477          (4) [The moneys in this fund] Money in the restricted account shall be deposited,
             1478      administered, and dispersed in accordance with the directions of the Legislature.
             1479          (5) [The moneys] Money in the restricted account shall be used for the payment of
             1480      costs of administration that are found not to have been properly and validly chargeable against
             1481      federal grants or other funds received for or in the Employment Security Administration
             1482      [Fund] Account, and may be used for the payment of refunds of interest and penalties under
             1483      Subsection 35A-4-306 (5). [The moneys] Money shall be available either to satisfy [the
             1484      obligations] an obligation incurred by the division directly or by requesting the state treasurer
             1485      to transfer the required amounts from the Special Administrative Expense [Fund] Account to


             1486      the Employment Security Administration [Fund] Account.
             1487          (6) [The moneys in this fund are hereby specifically] Money in the restricted account
             1488      is made available to replace, within a reasonable time, any [moneys] money received by this
             1489      state under Section 302 of the Federal Social Security Act, 42 U.S.C. 502, as amended, that
             1490      because of any action of contingency have been lost or have been expended for purposes other
             1491      than or in amounts in excess of those necessary for the proper administration of this chapter.
             1492          (7) [The moneys in this fund] Money in the restricted account shall be [continuously]
             1493      available to the division for expenditure in accordance with this section and shall not lapse at
             1494      any time or be transferred to any other fund or account except as directed by the Legislature.
             1495          (8) The state treasurer shall pay all warrants drawn upon it by the division or its duly
             1496      authorized agent in accordance with such rules as the department shall prescribe.
             1497          (9) The state treasurer shall be liable on the state treasurer's official bond for the
             1498      faithful performance of the treasurer's duties in connection with the [special administrative
             1499      expense fund] Special Administrative Expense Account provided for under this chapter.
             1500      Liability on the official bond shall exist in addition to any liability upon any separate bond
             1501      existent on the effective date of this provision or that may be given in the future. [All sums]
             1502      Any money recovered on any surety bond losses sustained by the [special administrative
             1503      expense fund] Special Administrative Expense Account shall be deposited in [that fund] the
             1504      restricted account or in the General Fund if so directed by the Legislature.
             1505          Section 32. Section 35A-4-507 is amended to read:
             1506           35A-4-507. Authority to obtain money from state's account in federal
             1507      unemployment trust fund -- Use and deposit.
             1508          Notwithstanding the provisions of Sections 35A-4-501 , 35A-4-505 , and 35A-4-506 ,
             1509      the department is authorized to requisition and receive from the state's account in the
             1510      unemployment trust fund in the treasury of the United States the moneys standing to the state's
             1511      credit as may, consistent with conditions for approval of this chapter under the Federal
             1512      Unemployment Tax Act, 26 U.S.C. 3301 et seq., be used for expenses of administering this
             1513      chapter and to expend such moneys for such purpose. Moneys so requisitioned shall be


             1514      deposited in the Special Administrative Expense [Fund] Account created by Section
             1515      35A-4-506 .
             1516          Section 33. Section 51-5-4 is amended to read:
             1517           51-5-4. Funds established -- Titles of funds -- Fund functions.
             1518          (1) (a) (i) The funds enumerated in this section are established as major fund types.
             1519          (ii) All resources and financial transactions of Utah state government shall be
             1520      accounted for within one of these major fund types.
             1521          (b) (i) All funds or subfunds shall be consolidated into one of the state's major fund
             1522      types.
             1523          (ii) Where a specific statute requires that a restricted fund or account be established,
             1524      that fund or account shall be accounted for as an individual fund [or], subfund, or account
             1525      within the major fund type to meet generally accepted accounting principles.
             1526          (iii) Existing and new activities of state government authorized by the Legislature shall
             1527      be accounted for within the framework of the major fund types established in this section.
             1528          (c) The Division of Finance shall determine the accounting classification that complies
             1529      with generally accepted accounting principles for all funds [or], subfunds, or accounts created
             1530      by the Legislature.
             1531          (d) (i) Major fund types shall be added by amending this chapter.
             1532          (ii) Whenever a new act creates or establishes a fund, subfund, or account without
             1533      amending this chapter, the reference to a fund, subfund, or account in the new act shall be
             1534      classified within one of the major fund types established by this section.
             1535          (2) Major Fund Type Titles:
             1536          (a) General Fund;
             1537          (b) Special Revenue Funds;
             1538          (c) Capital Projects Funds;
             1539          (d) Debt Service Funds;
             1540          (e) Permanent Funds;
             1541          (f) Enterprise Funds;


             1542          (g) Internal Service Funds;
             1543          (h) Trust and Agency Funds; and
             1544          (i) Discrete Component Unit Funds.
             1545          (3) The General Fund shall receive all revenues and account for all expenditures not
             1546      otherwise provided for by law in any other fund.
             1547          (4) Special Revenue Funds account for proceeds of specific revenue sources, other
             1548      than permanent funds, trust and agency funds, or major capital projects, that are legally
             1549      restricted to expenditures for a specific purpose.
             1550          (a) The Education Fund is a Special Revenue Fund that:
             1551          (i) receives all revenues from taxes on intangible property or from a tax on income;
             1552      and
             1553          (ii) is designated for public and higher education.
             1554          [(b) The Uniform School Fund is a Special Revenue Fund that accounts for all
             1555      revenues that are required by law to be expended for the public school programs of the state.]
             1556          (b) The Transportation Investment Fund of 2005 is a Special Revenue Fund that
             1557      accounts for revenues that are required by law to be expended for the maintenance,
             1558      construction, reconstruction, or renovation of certain state and federal highways.
             1559          (c) The Transportation Fund is a Special Revenue Fund that accounts for all revenues
             1560      that are required by law to be expended for highway purposes.
             1561          (d) (i) A Restricted Special Revenue Fund is a Special Revenue Fund created by
             1562      legislation or contractual relationship with parties external to the state that:
             1563          (A) identifies specific revenues collected from fees, taxes, dedicated credits,
             1564      donations, federal funds, or other sources;
             1565          (B) defines the use of the money in the fund for a specific function of government or
             1566      program within an agency; and
             1567          (C) delegates spending authority or authorization to use the fund's assets to a
             1568      governing board, administrative department, or other officials as defined in the enabling
             1569      legislation or contract establishing the fund.


             1570          (ii) A Restricted Special Revenue Fund may only be created by contractual
             1571      relationship with external parties when the sources of revenue for the fund are donated
             1572      revenues or federal revenues.
             1573          (iii) Restricted Special Revenue Funds are subject to annual legislative review by the
             1574      appropriate legislative appropriations subcommittee.
             1575          (5) Capital Projects Funds account for financial resources to be expended for the
             1576      acquisition or construction of major capital facilities, except that when financing for the
             1577      acquisition or construction of a major capital facility is obtained from a trust fund or a
             1578      proprietary type fund within one of the major fund types, the monies shall be accounted for in
             1579      those accounts.
             1580          (6) Debt Service Funds account for the accumulation of resources for, and the
             1581      payment of, the principal and interest on general long-term obligations.
             1582          (7) Permanent Funds account for assets that are legally restricted to the extent that
             1583      only earnings, and not principal, may be used for a specific purpose.
             1584          (8) Enterprise Funds are designated to account for the following:
             1585          (a) operations, financed and operated in a manner similar to private business
             1586      enterprises, where the Legislature intends that the costs of providing goods or services to the
             1587      public are financed or recovered primarily through user charges;
             1588          (b) operations where the Legislature requires periodic determination of revenues
             1589      earned, expenses incurred, and net income;
             1590          (c) operations for which a fee is charged to external users for goods or services; or
             1591          (d) operations that are financed with debt that is secured solely by a pledge of the net
             1592      revenues from fees and charges of the operations.
             1593          (9) Internal Service Funds account for the financing of goods or services provided by
             1594      one department, division, or agency to other departments, divisions, or agencies of the state, or
             1595      to other governmental units, on a cost-reimbursement basis.
             1596          (10) (a) Trust and Agency Funds account for assets held by the state as trustee or agent
             1597      for individuals, private organizations, or other governmental units.


             1598          (b) Pension Trust Funds, Investment Trust Funds, Private-Purpose Trust Funds, and
             1599      Agency Funds are Trust and Agency Funds.
             1600          (11) Discrete Component Unit Funds account for the financial resources used to
             1601      operate the state's colleges and universities and other discrete component units.
             1602          Section 34. Section 51-9-407 is amended to read:
             1603           51-9-407. Intoxicated Driver Rehabilitation Account share of surcharge.
             1604          The Division of Finance shall allocate 7.5% of the collected surcharge established in
             1605      Section 51-9-401 , but not to exceed the amount appropriated by the Legislature, to the
             1606      Intoxicated Driver Rehabilitation Account [established by Section 62A-15-503 ] created in
             1607      Section 62A-15-502.5 .
             1608          Section 35. Section 53-10-602 is amended to read:
             1609           53-10-602. Committee's duties and powers.
             1610          (1) The committee shall:
             1611          (a) review and make recommendations to the division, the Bureau of
             1612      Communications, public safety answering points, and the Legislature on:
             1613          (i) technical, administrative, fiscal, and operational issues for the implementation of a
             1614      unified statewide wireless and land-based E-911 emergency system;
             1615          (ii) specific technology and standards for the implementation of a unified statewide
             1616      wireless and land-based E-911 emergency system;
             1617          (iii) emerging technological upgrades;
             1618          (iv) expenditures by local public service answering points to assure implementation of
             1619      a unified statewide wireless and land-based E-911 emergency system and standards of
             1620      operation; and
             1621          (v) mapping systems and technology necessary to implement the unified statewide
             1622      wireless and land-based E-911 emergency system;
             1623          (b) administer the [fund] Statewide Unified E-911 Emergency Service Account as
             1624      provided in this part;
             1625          (c) assist as many local entities as possible, at their request, to implement the


             1626      recommendations of the committee; and
             1627          (d) fulfill all other duties imposed on the committee by the Legislature by this part.
             1628          (2) The committee may sell, lease, or otherwise dispose of equipment or personal
             1629      property belonging to the committee, the proceeds from which shall return to the [fund]
             1630      restricted account.
             1631          (3) (a) The committee shall review information regarding:
             1632          (i) in aggregate, the number of telecommunication service subscribers by
             1633      telecommunication service type in a political subdivision;
             1634          (ii) 911 call delivery network costs;
             1635          (iii) public safety answering point costs; and
             1636          (iv) system engineering information.
             1637          (b) In accordance with Subsection (3)(a) the committee may request:
             1638          (i) information as described in Subsection (3)(a)(i) from the Utah State Tax
             1639      Commission; and
             1640          (ii) information from public safety answering points connected to the 911 call delivery
             1641      system.
             1642          (c) The information requested by and provided to the committee under Subsection (3)
             1643      is a protected record in accordance with Section 63G-2-305 .
             1644          (4) The committee shall issue the reimbursement allowed under Subsection
             1645      53-10-605 (1)(b) provided that:
             1646          (a) the reimbursement is based on aggregated cost studies submitted to the committee
             1647      by the wireless carriers seeking reimbursement; and
             1648          (b) the reimbursement to any one carrier does not exceed 125% of the wireless
             1649      carrier's contribution to the [fund] restricted account.
             1650          (5) The committee shall adopt rules in accordance with Title 63G, Chapter 3, Utah
             1651      Administrative Rulemaking Act, to administer the [fund] restricted account created in Section
             1652      53-10-603 including rules that establish the criteria, standards, technology, and equipment that
             1653      a local entity or state agency must adopt in order to qualify for grants from the [fund]


             1654      restricted account.
             1655          (6) This section does not expand the authority of the Utah State Tax Commission to
             1656      request additional information from a telecommunication service provider.
             1657          Section 36. Section 53-10-603 is amended to read:
             1658           53-10-603. Creation of Statewide Unified E-911 Emergency Service Account.
             1659          (1) There is created a restricted account [in] within the General Fund [entitled] known
             1660      as the "Statewide Unified E-911 Emergency Service [Fund," or "fund"] Account," consisting
             1661      of:
             1662          (a) proceeds from the fee imposed in Section 69-2-5.6 ;
             1663          (b) money appropriated or otherwise made available by the Legislature; and
             1664          (c) contributions of money, property, or equipment from federal agencies, political
             1665      subdivisions of the state, persons, or corporations.
             1666          (2) The [monies] money in this [fund] restricted account shall be used exclusively for
             1667      the following statewide public purposes:
             1668          (a) enhancing public safety as provided in this chapter;
             1669          (b) providing a statewide, unified, wireless E-911 service available to public service
             1670      answering points; and
             1671          (c) providing reimbursement to providers for certain costs associated with Phase II
             1672      wireless E-911 service.
             1673          Section 37. Section 53-10-604 is amended to read:
             1674           53-10-604. Committee expenses -- Tax Commission expenses -- Division of
             1675      Finance responsibilities.
             1676          (1) Committee expenses and the costs of administering grants from the [fund]
             1677      restricted account, as provided in Subsection (3), shall be paid from the [fund] restricted
             1678      account.
             1679          (2) (a) The expenses and costs of the State Tax Commission to administer and enforce
             1680      the collection of the telephone levy imposed by Section 69-2-5.6 shall be paid from the [fund]
             1681      restricted account.


             1682          (b) (i) The State Tax Commission may charge the [fund] restricted account the
             1683      administrative costs incurred in discharging the responsibilities imposed by Section 69-2-5.6 .
             1684          (ii) The charges in Subsection (2)(b)(i) may not exceed an amount equal to 1.5% of
             1685      the charges imposed under Section 69-2-5.6 .
             1686          (3) (a) The Division of Finance shall be responsible for the care, custody, safekeeping,
             1687      collection, and accounting for grants issued by the committee under the provisions of Section
             1688      53-10-605 .
             1689          (b) The Division of Finance may charge the [fund] restricted account the
             1690      administrative costs incurred in discharging the responsibilities imposed by Subsection (3)(a).
             1691          Section 38. Section 53-10-605 is amended to read:
             1692           53-10-605. Use of money in restricted account -- Criteria -- Administration.
             1693          (1) Subject to an annual legislative appropriation from the [fund] restricted account to:
             1694          (a) the committee, the committee shall:
             1695          (i) authorize the use of the money in the fund, by grant to a local entity or state agency
             1696      in accordance with this Subsection (1) and Subsection (2);
             1697          (ii) grant to state agencies and local entities an amount not to exceed the per month fee
             1698      levied on telecommunications service under Section 69-2-5.6 for installation, implementation,
             1699      and maintenance of unified, statewide 911 emergency services and technology; and
             1700          (iii) in addition to any money under Subsection (1)(a)(ii), grant to counties of the third
             1701      through sixth class the amount dedicated for rural assistance, which is at least 3 cents per
             1702      month levied on telecommunications service under Section 69-2-5.6 to:
             1703          (A) enhance the 911 emergency services with a focus on areas or counties that do not
             1704      have E-911 services; and
             1705          (B) where needed, assist the counties, in cooperation with private industry, with the
             1706      creation or integration of wireless systems and location technology in rural areas of the state;
             1707          (b) the committee, the committee shall:
             1708          (i) include reimbursement to a provider of radio communications service, as defined in
             1709      Section 69-2-2 , for costs as provided in Subsection (1)(b)(ii); and


             1710          (ii) an agreement to reimburse costs to a provider of radio communications services
             1711      must be a written agreement among the committee, the local public safety answering point and
             1712      the carrier; and
             1713          (c) the state's Automated Geographic Reference Center in the Division of Integrated
             1714      Technology of the Department of Technology Services, an amount equal to 1 cent per month
             1715      levied on telecommunications service under Section 69-2-5.6 shall be used to enhance and
             1716      upgrade statewide digital mapping standards.
             1717          (2) (a) Beginning July 1, 2007, the committee may not grant the money in the [fund]
             1718      restricted account to a local entity unless the local entity is in compliance with Phase I,
             1719      wireless E-911 service.
             1720          (b) Beginning July 1, 2009, the committee may not grant money in the [fund]
             1721      restricted account to a local entity unless the local entity is in compliance with Phase II,
             1722      wireless E-911 service.
             1723          (3) A local entity must deposit any money it receives from the committee into a special
             1724      emergency telecommunications service fund in accordance with Subsection 69-2-5 (4).
             1725          (4) For purposes of this part, "local entity" means a county, city, town, local district,
             1726      special service district, or interlocal entity created under Title 11, Chapter 13, Interlocal
             1727      Cooperation Act.
             1728          Section 39. Section 53-10-606 is amended to read:
             1729           53-10-606. Committee to report annually.
             1730          (1) The committee shall submit an annual report to the Executive Appropriations
             1731      Committee of the Legislature which shall include:
             1732          (a) the total aggregate surcharge collected by local entities and the state in the last
             1733      fiscal year under Sections 69-2-5 and 69-2-5.6 ;
             1734          (b) the amount of each disbursement from the [fund] restricted account;
             1735          (c) the recipient of each disbursement and describing the project for which money was
             1736      disbursed;
             1737          (d) the conditions, if any, placed by the committee on disbursements from the [fund]


             1738      restricted account;
             1739          (e) the planned expenditures from the [fund] restricted account for the next fiscal year;
             1740          (f) the amount of any unexpended funds carried forward;
             1741          (g) a cost study to guide the Legislature towards necessary adjustments of both the
             1742      Statewide Unified E-911 Emergency Service [Fund] Account and the monthly emergency
             1743      services telephone charge imposed under Section 69-2-5 ; and
             1744          (h) a progress report of local government implementation of wireless and land-based
             1745      E-911 services including:
             1746          (i) a fund balance or balance sheet from each agency maintaining its own emergency
             1747      telephone service fund;
             1748          (ii) a report from each public safety answering point of annual call activity separating
             1749      wireless and land-based 911 call volumes; and
             1750          (iii) other relevant justification for ongoing support from the Statewide Unified E-911
             1751      Emergency Service [Fund] Account created by Section 53-10-603 .
             1752          (2) (a) The committee may request information from a local entity as necessary to
             1753      prepare the report required by this section.
             1754          (b) A local entity imposing a levy under Section 69-2-5 or receiving a grant under
             1755      Section 53-10-605 shall provide the information requested pursuant to Subsection (2)(a).
             1756          Section 40. Section 53A-16-101 is amended to read:
             1757           53A-16-101. Uniform School Fund -- Contents -- Interest and Dividends
             1758      Account.
             1759          (1) The Uniform School Fund, a special revenue fund within the Education Fund,
             1760      established by Utah Constitution, Article X, Section 5, consists of:
             1761          (a) interest and dividends derived from the investment of monies in the permanent
             1762      State School Fund established by Utah Constitution, Article X, Section 5;
             1763          (b) money transferred to the fund pursuant to Title 67, Chapter 4a, Unclaimed
             1764      Property Act; and
             1765          (c) all other constitutional or legislative allocations to the fund, including revenues


             1766      received by donation.
             1767          (2) (a) There is created within the Uniform School Fund a restricted account known as
             1768      the Interest and Dividends Account.
             1769          (b) The Interest and Dividends Account consists of:
             1770          (i) interest and dividends derived from the investment of monies in the permanent
             1771      State School Fund referred to in Subsection (1)(a); and
             1772          (ii) interest on account [monies] money.
             1773          (3) (a) Upon appropriation by the Legislature, [monies] money from the Interest and
             1774      Dividends Account shall be used for the School LAND Trust Program as provided in Section
             1775      53A-16-101.5 .
             1776          (b) The Legislature may appropriate any remaining balance for the support of the
             1777      public education system.
             1778          Section 41. Section 58-31b-103 is amended to read:
             1779           58-31b-103. Nurse Education and Enforcement Account.
             1780          (1) There is created [within the General Fund] a restricted account within the General
             1781      Fund known as the "Nurse Education and Enforcement [Fund."] Account."
             1782          (2) The restricted account shall be nonlapsing and consist of:
             1783          (a) administrative penalties imposed under Section 58-31b-503 ; and
             1784          (b) interest earned on [monies] money in the account.
             1785          (3) [Monies] Money in the account may be appropriated by the Legislature for the
             1786      following purposes:
             1787          (a) education and training of licensees or potential licensees under this chapter;
             1788          (b) enforcement of this chapter by:
             1789          (i) investigating unprofessional or unlawful conduct;
             1790          (ii) providing legal representation to the division when legal action is taken against a
             1791      person engaging in unprofessional or unlawful conduct; and
             1792          (iii) monitoring compliance of renewal requirements;
             1793          (c) survey nursing education programs throughout the state;


             1794          (d) education and training of board members; and
             1795          (e) review and approve nursing education programs and medication aide certified
             1796      training programs.
             1797          Section 42. Section 58-31b-503 is amended to read:
             1798           58-31b-503. Penalties and administrative actions for unlawful conduct and
             1799      unprofessional conduct.
             1800          (1) Any person who violates the unlawful conduct provision specifically defined in
             1801      Subsection 58-1-501 (1)(a) is guilty of a third degree felony.
             1802          (2) Any person who violates any of the unlawful conduct provisions specifically
             1803      defined in Subsections 58-1-501 (1)(b) through (f) and 58-31b-501 (1)(d) is guilty of a class A
             1804      misdemeanor.
             1805          (3) Any person who violates any of the unlawful conduct provisions specifically
             1806      defined in this chapter and not set forth in Subsection (1) or (2) is guilty of a class B
             1807      misdemeanor.
             1808          (4) (a) Subject to Subsection (6) and in accordance with Section 58-31b-401 , for acts
             1809      of unprofessional or unlawful conduct, the division may:
             1810          (i) assess administrative penalties; and
             1811          (ii) take any other appropriate administrative action.
             1812          (b) An administrative penalty imposed pursuant to this section shall be deposited in
             1813      the "Nurse Education and Enforcement [Fund] Account" as provided in Section 58-31b-103 .
             1814          (5) If a licensee has been convicted of violating Section 58-31b-501 prior to an
             1815      administrative finding of a violation of the same section, the licensee may not be assessed an
             1816      administrative fine under this chapter for the same offense for which the conviction was
             1817      obtained.
             1818          (6) (a) If upon inspection or investigation, the division concludes that a person has
             1819      violated the provisions of Sections 58-31b-401 , 58-31b-501 , or 58-31b-502 , Chapter 1,
             1820      Division of Occupational and Professional Licensing Act, Chapter 37, Utah Controlled
             1821      Substances Act, or any rule or order issued with respect to these provisions, and that


             1822      disciplinary action is appropriate, the director or the director's designee from within the
             1823      division shall:
             1824          (i) promptly issue a citation to the person according to this chapter and any pertinent
             1825      administrative rules;
             1826          (ii) attempt to negotiate a stipulated settlement; or
             1827          (iii) notify the person to appear before an adjudicative proceeding conducted under
             1828      Title 63G, Chapter 4, Administrative Procedures Act.
             1829          (b) Any person who is in violation of a provision described in Subsection (6)(a), as
             1830      evidenced by an uncontested citation, a stipulated settlement, or a finding of violation in an
             1831      adjudicative proceeding may be assessed a fine:
             1832          (i) pursuant to this Subsection (6) of up to $10,000 per single violation or up to $2,000
             1833      per day of ongoing violation, whichever is greater, in accordance with a fine schedule
             1834      established by rule; and
             1835          (ii) in addition to or in lieu of the fine imposed under Subsection (6)(b)(i), be ordered
             1836      to cease and desist from violating a provision of Sections 58-31b-501 and 58-31b-502 ,
             1837      Chapter 1, Division of Occupational and Professional Licensing Act, Chapter 37, Utah
             1838      Controlled Substances Act, or any rule or order issued with respect to those provisions.
             1839          (c) Except for an administrative fine and a cease and desist order, the licensure
             1840      sanctions cited in Section 58-31b-401 may not be assessed through a citation.
             1841          (d) Each citation issued under this section shall:
             1842          (i) be in writing; and
             1843          (ii) clearly describe or explain:
             1844          (A) the nature of the violation, including a reference to the provision of the chapter,
             1845      rule, or order alleged to have been violated;
             1846          (B) that the recipient must notify the division in writing within 20 calendar days of
             1847      service of the citation in order to contest the citation at a hearing conducted under Title 63G,
             1848      Chapter 4, Administrative Procedures Act; and
             1849          (C) the consequences of failure to timely contest the citation or to make payment of


             1850      any fines assessed by the citation within the time specified in the citation; and
             1851          (iii) be served upon any person upon whom a summons may be served:
             1852          (A) in accordance with the Utah Rules of Civil Procedure;
             1853          (B) personally or upon the person's agent by a division investigator or by any person
             1854      specially designated by the director; or
             1855          (C) by mail.
             1856          (e) If within 20 calendar days from the service of a citation, the person to whom the
             1857      citation was issued fails to request a hearing to contest the citation, the citation becomes the
             1858      final order of the division and is not subject to further agency review. The period to contest
             1859      the citation may be extended by the division for cause.
             1860          (f) The division may refuse to issue or renew, suspend, revoke, or place on probation
             1861      the license of a licensee who fails to comply with the citation after it becomes final.
             1862          (g) The failure of an applicant for licensure to comply with a citation after it becomes
             1863      final is a ground for denial of license.
             1864          (h) No citation may be issued under this section after the expiration of six months
             1865      following the occurrence of any violation.
             1866          Section 43. Section 58-37-7.5 is amended to read:
             1867           58-37-7.5. Controlled substance database -- Pharmacy reporting requirements --
             1868      Access -- Penalties.
             1869          (1) As used in this section:
             1870          (a) "Board" means the Utah State Board of Pharmacy created in Section 58-17b-201 .
             1871          (b) "Database" means the controlled substance database created in this section.
             1872          (c) "Database manager" means the person responsible for operating the database, or
             1873      the person's designee.
             1874          (d) "Division" means the Division of Occupational and Professional Licensing created
             1875      in Section 58-1-103 .
             1876          (e) "Health care facility" is as defined in Section 26-21-2 .
             1877          (f) "Mental health therapist" is as defined in Section 58-60-102 .


             1878          (g) "Pharmacy" or "pharmaceutical facility" is as defined in Section 58-17b-102 .
             1879          (h) "Prospective patient" means a person who:
             1880          (i) is seeking medical advice, medical treatment, or medical services from a
             1881      practitioner; and
             1882          (ii) the practitioner described in Subsection (1)(h)(i) is considering accepting as a
             1883      patient.
             1884          (i) "Substance abuse treatment program" is as defined in Section 62A-2-101 .
             1885          (2) (a) There is created within the division a controlled substance database.
             1886          (b) The division shall administer and direct the functioning of the database in
             1887      accordance with this section. The division may under state procurement laws contract with
             1888      another state agency or private entity to establish, operate, or maintain the database. The
             1889      division in collaboration with the board shall determine whether to operate the database within
             1890      the division or contract with another entity to operate the database, based on an analysis of
             1891      costs and benefits.
             1892          (c) The purpose of the database is to contain data as described in this section
             1893      regarding every prescription for a controlled substance dispensed in the state to any person
             1894      other than an inpatient in a licensed health care facility.
             1895          (d) Data required by this section shall be submitted in compliance with this section to
             1896      the manager of the database by the pharmacist in charge of the drug outlet where the
             1897      controlled substance is dispensed.
             1898          (3) The board shall advise the division regarding:
             1899          (a) establishing, maintaining, and operating the database;
             1900          (b) access to the database and how access is obtained; and
             1901          (c) control of information contained in the database.
             1902          (4) The pharmacist in charge shall, regarding each controlled substance dispensed by a
             1903      pharmacist under the pharmacist's supervision other than those dispensed for an inpatient at a
             1904      health care facility, submit to the manager of the database the following information, by a
             1905      procedure and in a format established by the division:


             1906          (a) name of the prescribing practitioner;
             1907          (b) date of the prescription;
             1908          (c) date the prescription was filled;
             1909          (d) name of the person for whom the prescription was written;
             1910          (e) positive identification of the person receiving the prescription, including the type
             1911      of identification and any identifying numbers on the identification;
             1912          (f) name of the controlled substance;
             1913          (g) quantity of controlled substance prescribed;
             1914          (h) strength of controlled substance;
             1915          (i) quantity of controlled substance dispensed;
             1916          (j) dosage quantity and frequency as prescribed;
             1917          (k) name of drug outlet dispensing the controlled substance;
             1918          (l) name of pharmacist dispensing the controlled substance; and
             1919          (m) other relevant information as required by division rule.
             1920          (5) The division shall maintain the database in an electronic file or by other means
             1921      established by the division to facilitate use of the database for identification of:
             1922          (a) prescribing practices and patterns of prescribing and dispensing controlled
             1923      substances;
             1924          (b) practitioners prescribing controlled substances in an unprofessional or unlawful
             1925      manner;
             1926          (c) individuals receiving prescriptions for controlled substances from licensed
             1927      practitioners, and who subsequently obtain dispensed controlled substances from a drug outlet
             1928      in quantities or with a frequency inconsistent with generally recognized standards of dosage
             1929      for that controlled substance; and
             1930          (d) individuals presenting forged or otherwise false or altered prescriptions for
             1931      controlled substances to a pharmacy.
             1932          (6) (a) The division shall by rule establish the electronic format in which the
             1933      information required under this section shall be submitted to the administrator of the database.


             1934          (b) The division shall ensure the database system records and maintains for reference:
             1935          (i) identification of each person who requests or receives information from the
             1936      database;
             1937          (ii) the information provided to each person; and
             1938          (iii) the date and time the information is requested or provided.
             1939          (7) The division shall make rules to:
             1940          (a) effectively enforce the limitations on access to the database as described in
             1941      Subsection (8); and
             1942          (b) establish standards and procedures to ensure accurate identification of individuals
             1943      requesting information or receiving information without request from the database.
             1944          (8) The manager of the database shall make information in the database available only
             1945      to the following persons, in accordance with the requirements of this section and division
             1946      rules:
             1947          (a) personnel of the division specifically assigned to conduct investigations related to
             1948      controlled substances laws under the jurisdiction of the division;
             1949          (b) authorized division personnel engaged in analysis of controlled substance
             1950      prescription information as a part of the assigned duties and responsibilities of their
             1951      employment;
             1952          (c) employees of the Department of Health whom the director of the Department of
             1953      Health assigns to conduct scientific studies regarding the use or abuse of controlled
             1954      substances, provided that the identity of the individuals and pharmacies in the database are
             1955      confidential and are not disclosed in any manner to any individual who is not directly involved
             1956      in the scientific studies;
             1957          (d) a licensed practitioner having authority to prescribe controlled substances, to the
             1958      extent the information:
             1959          (i) (A) relates specifically to a current or prospective patient of the practitioner; and
             1960          (B) is sought by the practitioner for the purpose of:
             1961          (I) prescribing or considering prescribing any controlled substance to the current or


             1962      prospective patient;
             1963          (II) diagnosing the current or prospective patient;
             1964          (III) providing medical treatment or medical advice to the current or prospective
             1965      patient; or
             1966          (IV) determining whether the current or prospective patient:
             1967          (Aa) is attempting to fraudulently obtain a controlled substance from the practitioner;
             1968      or
             1969          (Bb) has fraudulently obtained, or attempted to fraudulently obtain, a controlled
             1970      substance from the practitioner;
             1971          (ii) (A) relates specifically to a former patient of the practitioner; and
             1972          (B) is sought by the practitioner for the purpose of determining whether the former
             1973      patient has fraudulently obtained, or has attempted to fraudulently obtain, a controlled
             1974      substance from the practitioner;
             1975          (iii) relates specifically to an individual who has access to the practitioner's Drug
             1976      Enforcement Administration number, and the practitioner suspects that the individual may
             1977      have used the practitioner's Drug Enforcement Administration identification number to
             1978      fraudulently acquire or prescribe a controlled substance;
             1979          (iv) relates to the practitioner's own prescribing practices, except when specifically
             1980      prohibited by the division by administrative rule;
             1981          (v) relates to the use of the controlled substance database by an employee of the
             1982      practitioner, described in Subsection (8)(e); or
             1983          (vi) relates to any use of the practitioner's Drug Enforcement Administration
             1984      identification number to obtain, attempt to obtain, prescribe, or attempt to prescribe, a
             1985      controlled substance;
             1986          (e) in accordance with Subsection (17), an employee of a practitioner described in
             1987      Subsection (8)(d), for a purpose described in Subsection (8)(d)(i) or (ii), if:
             1988          (i) the employee is designated by the practitioner as a person authorized to access the
             1989      information on behalf of the practitioner;


             1990          (ii) the practitioner provides written notice to the division of the identity of the
             1991      employee; and
             1992          (iii) the division:
             1993          (A) grants the employee access to the database; and
             1994          (B) provides the employee with a password that is unique to that employee to access
             1995      the database in order to permit the division to comply with the requirements of Subsection
             1996      (6)(b) with respect to the employee;
             1997          (f) a licensed pharmacist having authority to dispense controlled substances to the
             1998      extent the information is sought for the purpose of:
             1999          (i) dispensing or considering dispensing any controlled substance; or
             2000          (ii) determining whether a person:
             2001          (A) is attempting to fraudulently obtain a controlled substance from the pharmacist; or
             2002          (B) has fraudulently obtained, or attempted to fraudulently obtain, a controlled
             2003      substance from the pharmacist;
             2004          (g) federal, state, and local law enforcement authorities, and state and local
             2005      prosecutors, engaged as a specified duty of their employment in enforcing laws:
             2006          (i) regulating controlled substances; or
             2007          (ii) investigating insurance fraud, Medicaid fraud, or Medicare fraud;
             2008          (h) a mental health therapist, if:
             2009          (i) the information relates to a patient who is:
             2010          (A) enrolled in a licensed substance abuse treatment program; and
             2011          (B) receiving treatment from, or under the direction of, the mental health therapist as
             2012      part of the patient's participation in the licensed substance abuse treatment program described
             2013      in Subsection (8)(h)(i)(A);
             2014          (ii) the information is sought for the purpose of determining whether the patient is
             2015      using a controlled substance while the patient is enrolled in the licensed substance abuse
             2016      treatment program described in Subsection (8)(h)(i)(A); and
             2017          (iii) the licensed substance abuse treatment program described in Subsection


             2018      (8)(h)(i)(A) is associated with a practitioner who:
             2019          (A) is a physician, a physician assistant, an advance practice registered nurse, or a
             2020      pharmacist; and
             2021          (B) is available to consult with the mental health therapist regarding the information
             2022      obtained by the mental health therapist, under this Subsection (8)(h), from the database; and
             2023          (i) an individual who is the recipient of a controlled substance prescription entered
             2024      into the database, upon providing evidence satisfactory to the database manager that the
             2025      individual requesting the information is in fact the person about whom the data entry was
             2026      made.
             2027          (9) Any person who knowingly and intentionally releases any information in the
             2028      database in violation of the limitations under Subsection (8) is guilty of a third degree felony.
             2029          (10) (a) Any person who obtains or attempts to obtain information from the database
             2030      by misrepresentation or fraud is guilty of a third degree felony.
             2031          (b) Any person who obtains or attempts to obtain information from the database for a
             2032      purpose other than a purpose authorized by this section or by rule is guilty of a third degree
             2033      felony.
             2034          (11) (a) Except as provided in Subsection (11)(d), a person may not knowingly and
             2035      intentionally use, release, publish, or otherwise make available to any other person or entity
             2036      any information obtained from the database for any purpose other than those specified in
             2037      Subsection (8). Each separate violation of this Subsection (11) is a third degree felony and is
             2038      also subject to a civil penalty not to exceed $5,000.
             2039          (b) The procedure for determining a civil violation of this Subsection (11) shall be in
             2040      accordance with Section 58-1-108 , regarding adjudicative proceedings within the division.
             2041          (c) Civil penalties assessed under this Subsection (11) shall be deposited in the
             2042      General Fund as a dedicated credit to be used by the division under Subsection 58-37-7.7 (1).
             2043          (d) Nothing in this Subsection (11) prohibits a person who obtains information from
             2044      the database under Subsection (8)(d) or (e) from:
             2045          (i) including the information in the person's medical chart or file for access by a


             2046      person authorized to review the medical chart or file; or
             2047          (ii) providing the information to a person in accordance with the requirements of the
             2048      Health Insurance Portability and Accountability Act of 1996.
             2049          (12) (a) The failure of a pharmacist in charge to submit information to the database as
             2050      required under this section after the division has submitted a specific written request for the
             2051      information or when the division determines the individual has a demonstrable pattern of
             2052      failing to submit the information as required is grounds for the division to take the following
             2053      actions in accordance with Section 58-1-401 :
             2054          (i) refuse to issue a license to the individual;
             2055          (ii) refuse to renew the individual's license;
             2056          (iii) revoke, suspend, restrict, or place on probation the license;
             2057          (iv) issue a public or private reprimand to the individual;
             2058          (v) issue a cease and desist order; and
             2059          (vi) impose a civil penalty of not more than $1,000 for each dispensed prescription
             2060      regarding which the required information is not submitted.
             2061          (b) Civil penalties assessed under Subsection (12)(a)(vi) shall be deposited in the
             2062      General Fund as a dedicated credit to be used by the division under Subsection 58-37-7.7 (1).
             2063          (c) The procedure for determining a civil violation of this Subsection (12) shall be in
             2064      accordance with Section 58-1-108 , regarding adjudicative proceedings within the division.
             2065          (13) An individual who has submitted information to the database in accordance with
             2066      this section may not be held civilly liable for having submitted the information.
             2067          (14) All department and the division costs necessary to establish and operate the
             2068      database shall be funded by appropriations from:
             2069          (a) the Commerce Service [Fund] Account created by Section 13-1-2 ; and
             2070          (b) the General Fund.
             2071          (15) All costs associated with recording and submitting data as required in this section
             2072      shall be assumed by the submitting pharmacy.
             2073          (16) (a) Except as provided in Subsection (16)(b), data provided to, maintained in, or


             2074      accessed from the database that may be identified to, or with, a particular person is not subject
             2075      to discovery, subpoena, or similar compulsory process in any civil, judicial, administrative, or
             2076      legislative proceeding, nor shall any individual or organization with lawful access to the data
             2077      be compelled to testify with regard to the data.
             2078          (b) The restrictions in Subsection (16)(a) do not apply to:
             2079          (i) a criminal proceeding; or
             2080          (ii) a civil, judicial, or administrative action brought to enforce the provisions of this
             2081      section, Section 58-37-7.7 , or Section 58-37-7.8 .
             2082          (17) (a) A practitioner described in Subsection (8)(d) may designate up to three
             2083      employees to access information from the database under Subsection (8)(e).
             2084          (b) The division shall make rules, in accordance with Title 63G, Chapter 3, Utah
             2085      Administrative Rulemaking Act, to establish background check procedures to determine
             2086      whether an employee designated under Subsection (8)(e)(i) should be granted access to the
             2087      database.
             2088          (c) The division shall grant an employee designated under Subsection (8)(e)(i) access
             2089      to the database, unless the division determines, based on a background check, that the
             2090      employee poses a security risk to the information contained in the database.
             2091          (d) The division may impose a fee, in accordance with Section 63J-1-504 , on a
             2092      practitioner who designates an employee under Subsection (8)(e)(i), to pay for the costs
             2093      incurred by the division to conduct the background check and make the determination
             2094      described in Subsection (17)(c).
             2095          (18) (a) A person who is granted access to the database based on the fact that the
             2096      person is a licensed practitioner or a mental health therapist shall be denied access to the
             2097      database when the person is no longer licensed.
             2098          (b) A person who is granted access to the database based on the fact that the person is
             2099      a designated employee of a licensed practitioner shall be denied access to the database when
             2100      the practitioner is no longer licensed.
             2101          (19) A person who is a relative of a deceased individual is not entitled to access


             2102      information from the database relating to the deceased individual based on the fact or claim
             2103      that the person is:
             2104          (a) related to the deceased individual; or
             2105          (b) subrogated to the rights of the deceased individual.
             2106          Section 44. Section 58-44a-103 is amended to read:
             2107           58-44a-103. Certified Nurse Midwife Education and Enforcement Account.
             2108          (1) There is created [within the General Fund] a restricted account within the General
             2109      Fund known as the "Certified Nurse Midwife Education and Enforcement [Fund."] Account."
             2110          (2) The restricted account shall be nonlapsing and consist of:
             2111          (a) administrative penalties imposed under Section 58-44a-402 ; and
             2112          (b) interest earned on [monies] money in the account.
             2113          (3) [Monies] Money in the account may be appropriated by the Legislature for the
             2114      following purposes:
             2115          (a) education and training of licensees under this chapter;
             2116          (b) enforcement of this chapter by:
             2117          (i) investigating unprofessional or unlawful conduct;
             2118          (ii) providing legal representation to the division when legal action is taken against a
             2119      person engaging in unprofessional or unlawful conduct; and
             2120          (iii) monitoring compliance of renewal requirements; and
             2121          (c) education and training of board members.
             2122          Section 45. Section 58-55-503 is amended to read:
             2123           58-55-503. Penalty for unlawful conduct -- Citations.
             2124          (1) (a) (i) A person who violates Subsection 58-55-308 (2), Subsection 58-55-501 (1),
             2125      (2), (3), (4), (5), (6), (7), (9), (10), (12), (14), or (15), or Subsection 58-55-504 (2), or who fails
             2126      to comply with a citation issued under this section after it is final, is guilty of a class A
             2127      misdemeanor.
             2128          (ii) As used in this section in reference to Subsection 58-55-504 (2), "person" means an
             2129      individual and does not include a sole proprietorship, joint venture, corporation, limited


             2130      liability company, association, or organization of any type.
             2131          (b) A person who violates the provisions of Subsection 58-55-501 (8) may not be
             2132      awarded and may not accept a contract for the performance of the work.
             2133          (2) A person who violates the provisions of Subsection 58-55-501 (13) is guilty of an
             2134      infraction unless the violator did so with the intent to deprive the person to whom money is to
             2135      be paid of the money received, in which case the violator is guilty of theft, as classified in
             2136      Section 76-6-412 .
             2137          (3) Grounds for immediate suspension of the licensee's license by the division and the
             2138      commission include the issuance of a citation for violation of Subsection 58-55-308 (2),
             2139      Section 58-55-501 , or Subsection 58-55-504 (2), or the failure by a licensee to make
             2140      application to, report to, or notify the division with respect to any matter for which
             2141      application, notification, or reporting is required under this chapter or rules adopted under this
             2142      chapter, including applying to the division for a new license to engage in a new specialty
             2143      classification or to do business under a new form of organization or business structure, filing
             2144      with the division current financial statements, notifying the division concerning loss of
             2145      insurance coverage, or change in qualifier.
             2146          (4) (a) If upon inspection or investigation, the division concludes that a person has
             2147      violated the provisions of Subsection 58-55-308 (2) or Subsections 58-55-501 (1), (2), (3), (9),
             2148      (10), (12), (14), (19), (21), or Subsection 58-55-504 (2), or any rule or order issued with
             2149      respect to these subsections, and that disciplinary action is appropriate, the director or the
             2150      director's designee from within the division shall promptly issue a citation to the person
             2151      according to this chapter and any pertinent rules, attempt to negotiate a stipulated settlement,
             2152      or notify the person to appear before an adjudicative proceeding conducted under Title 63G,
             2153      Chapter 4, Administrative Procedures Act.
             2154          (i) A person who is in violation of the provisions of Subsection 58-55-308 (2),
             2155      Subsection 58-55-501 (1), (2), (3), (9), (10), (12), (14), (19), or (21), or Subsection
             2156      58-55-504 (2), as evidenced by an uncontested citation, a stipulated settlement, or by a finding
             2157      of violation in an adjudicative proceeding, may be assessed a fine pursuant to this Subsection


             2158      (4) and may, in addition to or in lieu of, be ordered to cease and desist from violating
             2159      Subsection 58-55-308 (2), Subsection 58-55-501 (1), (2), (3), (9), (10), (12), (14), (19), or (21),
             2160      or Subsection 58-55-504 (2).
             2161          (ii) Except for a cease and desist order, the licensure sanctions cited in Section
             2162      58-55-401 may not be assessed through a citation.
             2163          (iii) (A) A person who receives a citation or is fined for violating Subsection
             2164      58-55-501 (21) may also be issued a cease and desist order from engaging in work to be
             2165      performed by a contractor licensed under this chapter unless the person meets the continuing
             2166      education requirement within 30 days after receipt of the citation or fine.
             2167          (B) The order, if issued, shall be removed upon the person's completion of the
             2168      continuing education requirement.
             2169          (C) This Subsection (4)(a)(iii) is repealed effective July 1, 2010.
             2170          (b) (i) Each citation shall be in writing and describe with particularity the nature of the
             2171      violation, including a reference to the provision of the chapter, rule, or order alleged to have
             2172      been violated.
             2173          (ii) The citation shall clearly state that the recipient must notify the division in writing
             2174      within 20 calendar days of service of the citation if the recipient wishes to contest the citation
             2175      at a hearing conducted under Title 63G, Chapter 4, Administrative Procedures Act.
             2176          (iii) The citation shall clearly explain the consequences of failure to timely contest the
             2177      citation or to make payment of any fines assessed by the citation within the time specified in
             2178      the citation.
             2179          (c) Each citation issued under this section, or a copy of each citation, may be served
             2180      upon a person upon whom a summons may be served:
             2181          (i) in accordance with the Utah Rules of Civil Procedure;
             2182          (ii) personally or upon the person's agent by a division investigator or by a person
             2183      specially designated by the director; or
             2184          (iii) by mail.
             2185          (d) (i) If within 20 calendar days from the service of a citation, the person to whom the


             2186      citation was issued fails to request a hearing to contest the citation, the citation becomes the
             2187      final order of the division and is not subject to further agency review.
             2188          (ii) The period to contest a citation may be extended by the division for cause.
             2189          (e) The division may refuse to issue or renew, suspend, revoke, or place on probation
             2190      the license of a licensee who fails to comply with a citation after it becomes final.
             2191          (f) The failure of an applicant for licensure to comply with a citation after it becomes
             2192      final is a ground for denial of license.
             2193          (g) No citation may be issued under this section after the expiration of six months
             2194      following the occurrence of any violation.
             2195          (h) Fines shall be assessed by the director or the director's designee according to the
             2196      following:
             2197          (i) for a first offense handled pursuant to Subsection (4)(a), a fine of up to $1,000;
             2198          (ii) for a second offense handled pursuant to Subsection (4)(a), a fine of up to $2,000;
             2199      and
             2200          (iii) for any subsequent offense handled pursuant to Subsection (4)(a), a fine of up to
             2201      $2,000 for each day of continued offense.
             2202          (i) (i) For purposes of issuing a final order under this section and assessing a fine
             2203      under Subsection (4)[(i)](h), an offense constitutes a second or subsequent offense if:
             2204          (A) the division previously issued a final order determining that a person committed a
             2205      first or second offense in violation of Subsection 58-55-308 (2), Subsection 58-55-501 (1), (2),
             2206      (3), (9), (10), (12), (14), or (19), or Subsection 58-55-504 (2); or
             2207          (B) (I) the division initiated an action for a first or second offense;
             2208          (II) no final order has been issued by the division in the action initiated under
             2209      Subsection (4)(i)(i)(B)(I);
             2210          (III) the division determines during an investigation that occurred after the initiation of
             2211      the action under Subsection (4)(i)(i)(B)(I) that the person committed a second or subsequent
             2212      violation of the provisions of Subsection 58-55-308 (2), Subsection 58-55-501 (1), (2), (3), (9),
             2213      (10), (12), (14), or (19), or Subsection 58-55-504 (2); and


             2214          (IV) after determining that the person committed a second or subsequent offense under
             2215      Subsection (4)(i)(i)(B)(III), the division issues a final order on the action initiated under
             2216      Subsection (4)(i)(i)(B)(I).
             2217          (ii) In issuing a final order for a second or subsequent offense under Subsection
             2218      (4)(i)(i), the division shall comply with the requirements of this section.
             2219          (5) (a) A penalty imposed by the director under Subsection (4)(h) shall be deposited
             2220      into the Commerce Service [Fund] Account created by Section 13-1-2 .
             2221          (b) A penalty which is not paid may be collected by the director by either referring the
             2222      matter to a collection agency or bringing an action in the district court of the county in which
             2223      the person against whom the penalty is imposed resides or in the county where the office of the
             2224      director is located.
             2225          (c) A county attorney or the attorney general of the state is to provide legal assistance
             2226      and advice to the director in any action to collect the penalty.
             2227          (d) In an action brought to enforce the provisions of this section, reasonable attorney's
             2228      fees and costs shall be awarded.
             2229          Section 46. Section 58-56-9.5 is amended to read:
             2230           58-56-9.5. Penalty for unlawful conduct -- Citations.
             2231          (1) A person who violates a provision of Section 58-56-9.1 or who fails to comply
             2232      with a citation issued under this section after it is final is guilty of a class A misdemeanor.
             2233          (2) Grounds for immediate suspension of a licensee's license by the division under this
             2234      chapter include:
             2235          (a) the issuance of a citation for violation of a provision of Section 58-56-9.1 ; and
             2236          (b) failure by a licensee to make application to, report to, or notify the division with
             2237      respect to a matter for which application, notification, or reporting is required under this
             2238      chapter or rules made under this chapter by the division.
             2239          (3) (a) If upon inspection or investigation, the division concludes that a person has
             2240      violated a provision of Section 58-56-9.1 , or a rule or order issued with respect to that section,
             2241      and that disciplinary action is appropriate, the director or the director's designee from within


             2242      the division shall:
             2243          (i) promptly issue a citation to the person according to this chapter and any pertinent
             2244      rules;
             2245          (ii) attempt to negotiate a stipulated settlement; or
             2246          (iii) notify the person to appear before an adjudicative proceeding conducted under
             2247      Title 63G, Chapter 4, Administrative Procedures Act.
             2248          (b) (i) A person who violates a provision of Section 58-56-9.1 , as evidenced by an
             2249      uncontested citation, a stipulated settlement, or by a finding of violation in an adjudicative
             2250      proceeding, may be assessed a fine under this Subsection (3)(b) and may, in addition to or
             2251      instead of the fine, be ordered by the division to cease from violating the provision.
             2252          (ii) Except as otherwise provided in Subsection (2)(a), the division may not assess
             2253      licensure sanctions referred to in Subsection 58-56-9 (1)(c) through a citation.
             2254          (c) (i) Each citation shall be in writing and describe with particularity the nature of the
             2255      violation, including a reference to the provision of the chapter, rule, or order alleged to have
             2256      been violated.
             2257          (ii) The citation shall clearly state that the recipient must notify the division in writing
             2258      within 20 calendar days of service of the citation if the recipient wishes to contest the citation
             2259      at a hearing conducted under Title 63G, Chapter 4, Administrative Procedures Act.
             2260          (iii) The citation shall clearly explain the consequences of failure to timely contest the
             2261      citation or to make payment of any fines assessed by the citation within the time specified in
             2262      the citation.
             2263          (d) Each citation issued under this section, or a copy of each citation, may be served
             2264      upon any person upon whom a summons may be served:
             2265          (i) in accordance with the Utah Rules of Civil Procedure;
             2266          (ii) personally or upon the person's agent by a division investigator or by any person
             2267      specially designated by the director; or
             2268          (iii) by mail.
             2269          (e) (i) If within 20 calendar days from the service of a citation, the person to whom the


             2270      citation was issued fails to request a hearing to contest the citation, the citation becomes the
             2271      final order of the division and is not subject to further agency review.
             2272          (ii) The period to contest a citation may be extended by the division for cause.
             2273          (f) The division may refuse to issue or renew, suspend, revoke, or place on probation
             2274      the license of a licensee who fails to comply with a citation after it becomes final.
             2275          (g) The failure of an applicant for licensure to comply with a citation after it becomes
             2276      final is a ground for denial of a license.
             2277          (h) No citation may be issued under this section after the expiration of six months
             2278      following the occurrence of the violation.
             2279          (i) The director or the director's designee may assess fines for violations of Section
             2280      58-56-9.1 as follows:
             2281          (i) for a first offense determined under this Subsection (3), a fine of up to $1,000;
             2282          (ii) for a second offense, a fine of up to $2,000; and
             2283          (iii) for any subsequent offense, a fine of up to $2,000 for each day of continued
             2284      offense.
             2285          (j) For the purposes of issuing a final order under this section and assessing a fine
             2286      under Subsection (3)(i), an offense constitutes a second or subsequent offense if:
             2287          (i) the division previously issued a final order determining that a person committed a
             2288      first or second offense in violation of a provision of Section 58-56-9.1 ; or
             2289          (ii) (A) the division initiated an action for a first or second offense;
             2290          (B) no final order has been issued by the division in the action initiated under
             2291      Subsection (3)(j)(ii)(A);
             2292          (C) the division determines during an investigation that occurred after the initiation of
             2293      the action under Subsection (3)(j)(ii)(A) that the person committed a second or subsequent
             2294      violation of a provision of Section 58-56-9.1 ; and
             2295          (D) after determining that the person committed a second or subsequent offense under
             2296      Subsection (3)(j)(ii)(C), the division issues a final order on the action initiated under
             2297      Subsection (3)(j)(ii)(A).


             2298          (k) In issuing a final order for a second or subsequent offense under Subsection (3)(j),
             2299      the division shall comply with the requirements of this section.
             2300          (4) (a) Proceeds from a fine imposed under Subsection (3)(i) shall be deposited in the
             2301      Commerce Service [Fund] Account created by Section 13-1-2 .
             2302          (b) The director may collect an unpaid fine by:
             2303          (i) referring the matter to a collection agency; or
             2304          (ii) bringing an action in the district court of the county in which the person resides or
             2305      in the county where the director's office is located.
             2306          (c) (i) The state's attorney general or a county attorney shall provide legal assistance
             2307      and advice to the director in an action brought under Subsection (4)(b).
             2308          (ii) Reasonable [attorney's] attorney fees and costs shall be awarded in an action
             2309      brought to enforce the provisions of this section.
             2310          Section 47. Section 58-76-103 is amended to read:
             2311           58-76-103. Professional Geologist Education and Enforcement Account.
             2312          (1) There is created [within the General Fund] a restricted account within the General
             2313      Fund known as the "Professional Geologist Education and Enforcement [Fund."] Account."
             2314          (2) The restricted account shall be nonlapsing and consist of [monies] money from:
             2315          (a) a surcharge fee established by the department in accordance with Section
             2316      63J-1-504 , placed on initial, renewal, and reinstatement licensure fees under this chapter not to
             2317      exceed 50% of the respective initial, renewal, or reinstatement licensure fee;
             2318          (b) administrative penalties collected pursuant to this chapter; and
             2319          (c) interest earned on [monies] money in the account.
             2320          (3) [Monies] Money in the account may be appropriated by the Legislature for the
             2321      following purposes:
             2322          (a) education and training of licensees under this chapter;
             2323          (b) education and training of the public or other interested persons in matters
             2324      concerning geology laws and practices;
             2325          (c) enforcement of this chapter by:


             2326          (i) investigating unprofessional or unlawful conduct;
             2327          (ii) providing legal representation to the division when legal action is taken against a
             2328      person engaging in unprofessional or unlawful conduct; and
             2329          (iii) monitoring compliance of renewal requirements; and
             2330          (d) education and training of board members.
             2331          Section 48. Section 59-1-210 is amended to read:
             2332           59-1-210. General powers and duties.
             2333          The powers and duties of the commission are as follows:
             2334          (1) to sue and be sued in its own name;
             2335          (2) to adopt rules and policies consistent with the Constitution and laws of this state to
             2336      govern the commission, executive director, division directors, and commission employees in
             2337      the performance of their duties;
             2338          (3) to adopt rules and policies consistent with the Constitution and laws of the state, to
             2339      govern county boards and officers in the performance of any duty relating to assessment,
             2340      equalization, and collection of taxes;
             2341          (4) to prescribe the use of forms relating to the assessment of property for state or local
             2342      taxation, the equalization of those assessments, the reporting of property or income for state or
             2343      local taxation purposes, or for the computation of those taxes and the reporting of any
             2344      information, statistics, or data required by the commission;
             2345          (5) to administer and supervise the tax laws of the state;
             2346          (6) to prepare and maintain from year to year a complete record of all lands subject to
             2347      taxation in this state, and all machinery used in mining and all property or surface
             2348      improvements upon or appurtenant to mines or mining claims;
             2349          (7) to exercise general supervision over assessors and county boards of equalization
             2350      including the authority to enforce Section 59-2-303.1 , and over other county officers in the
             2351      performance of their duties relating to the assessment of property and collection of taxes, so
             2352      that all assessments of property are just and equal, according to fair market value, and that the
             2353      tax burden is distributed without favor or discrimination;


             2354          (8) to reconvene any county board of equalization which, when reconvened, may only
             2355      address business approved by the commission and extend the time for which any county board
             2356      of equalization may sit for the equalization of assessments;
             2357          (9) to confer with, advise, and direct county treasurers, assessors, and other county
             2358      officers in matters relating to the assessment and equalization of property for taxation and the
             2359      collection of taxes;
             2360          (10) to provide for and hold annually at such time and place as may be convenient a
             2361      district or state convention of county assessors, auditors, and other county officers to consider
             2362      and discuss matters relative to taxation, uniformity of valuation, and changes in the law
             2363      relative to taxation and methods of assessment, to which county assessors and other officers
             2364      called to attend shall attend at county expense;
             2365          (11) to direct proceedings, actions, and prosecutions to enforce the laws relating to the
             2366      penalties, liabilities, and punishments of public officers, persons, and officers or agents of
             2367      corporations for failure or neglect to comply with the statutes governing the reporting,
             2368      assessment, and taxation of property;
             2369          (12) to cause complaints to be made in the proper court seeking removal from office of
             2370      assessors, auditors, members of county boards, and other assessing, taxing, or disbursing
             2371      officers, who are guilty of official misconduct or neglect of duty;
             2372          (13) to require county attorneys to immediately institute and prosecute actions and
             2373      proceedings in respect to penalties, forfeitures, removals, and punishments for violations of the
             2374      laws relating to the assessment and taxation of property in their respective counties;
             2375          (14) to require any person to furnish any information required by the commission to
             2376      ascertain the value and the relative burden borne by all kinds of property in the state, and to
             2377      require from all state and local officers any information necessary for the proper discharge of
             2378      the duties of the commission;
             2379          (15) to examine all records relating to the valuation of property of any person;
             2380          (16) to subpoena witnesses to appear and give testimony and produce records relating
             2381      to any matter before the commission;


             2382          (17) to cause depositions of witnesses to be taken as in civil actions at the request of
             2383      the commission or any party to any matter or proceeding before the commission;
             2384          (18) to authorize any member or employee of the commission to administer oaths and
             2385      affirmations in any matter or proceeding relating to the exercise of the powers and duties of
             2386      the commission;
             2387          (19) to visit periodically each county of the state, to investigate and direct the work
             2388      and methods of local assessors and other officials in the assessment, equalization, and taxation
             2389      of property, and to ascertain whether the law requiring the assessment of all property not
             2390      exempt from taxation, and the collection of taxes, have been properly administered and
             2391      enforced;
             2392          (20) to carefully examine all cases where evasion or violation of the laws for
             2393      assessment and taxation of property is alleged, to ascertain whether existing laws are defective
             2394      or improperly administered;
             2395          (21) to furnish to the governor from time to time such assistance and information as
             2396      the governor requires;
             2397          (22) to transmit to the governor and to each member of the Legislature
             2398      recommendations as to legislation which will correct or eliminate defects in the operation of
             2399      the tax laws and will equalize the burden of taxation within the state;
             2400          (23) to correct any error in any assessment made by it at any time before the tax is due
             2401      and report the correction to the county auditor, who shall enter the corrected assessment upon
             2402      the assessment roll;
             2403          (24) to compile and publish statistics relating to taxation in the state and prepare and
             2404      submit an annual budget to the governor for inclusion in the state budget to be submitted to
             2405      the Legislature;
             2406          (25) to perform any further duties imposed by law, and exercise all powers necessary
             2407      in the performance of its duties;
             2408          (26) to adopt a schedule of fees assessed for services provided by the commission,
             2409      unless otherwise provided by statute. The fee shall be reasonable and fair, and shall reflect the


             2410      cost of services provided. Each fee established in this manner shall be submitted to and
             2411      approved by the Legislature as part of the commission's annual appropriations request. The
             2412      commission may not charge or collect any fee proposed in this manner without approval by
             2413      the Legislature;
             2414          (27) to comply with the procedures and requirements of Title 63G, Chapter 4,
             2415      Administrative Procedures Act, in its adjudicative proceedings; and
             2416          (28) to distribute the monies deposited into the Rural Health Care Facilities [Fund]
             2417      Account as required by Section 26-9-4 .
             2418          Section 49. Section 59-7-614.5 is amended to read:
             2419           59-7-614.5. Refundable motion picture tax credit.
             2420          (1) As used in this section:
             2421          (a) "Motion picture company" means a taxpayer that meets the definition of a motion
             2422      picture company under [Subsection 63M-1-1802 (5)] Section 63M-1-1802 .
             2423          (b) "Office" means the Governor's Office of Economic Development.
             2424          (c) "State-approved production" has the same meaning as defined in Subsection
             2425      63M-1-1802 (10).
             2426          (2) For taxable years beginning on or after January 1, 2009, a motion picture company
             2427      may claim a refundable tax credit for a state-approved production.
             2428          (3) The tax credit under this section is the amount listed as the tax credit amount on
             2429      the tax credit certificate that the office issues to a motion picture company under Section
             2430      63M-1-1803 for the taxable year.
             2431          (4) (a) In accordance with any rules prescribed by the commission under Subsection
             2432      (4)(b), the commission shall make a refund to a motion picture company that claims a tax
             2433      credit under this section if the amount of the tax credit exceeds the motion picture company's
             2434      tax liability for a taxable year.
             2435          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             2436      the commission may make rules providing procedures for making a refund to a motion picture
             2437      company as required by Subsection (4)(a).


             2438          (5) (a) On or before October 1, 2014, and every five years after October 1, 2014, the
             2439      Utah Tax Review Commission shall study the tax credit allowed by this section and make
             2440      recommendations to the Revenue and Taxation Interim Committee and the Workforce
             2441      Services and Community and Economic Development Interim Committee concerning whether
             2442      the tax credit should be continued, modified, or repealed.
             2443          (b) For purposes of the study required by this Subsection (5), the office shall provide
             2444      the following information to the Utah Tax Review Commission:
             2445          (i) the amount of tax credit that the office grants to each motion picture company for
             2446      each calendar year;
             2447          (ii) the criteria that the office uses in granting the tax credit;
             2448          (iii) the dollars left in the state, as defined in Subsection 63M-1-1802 (2), by each
             2449      motion picture company for each calendar year;
             2450          (iv) the information contained in the office's latest report to the Legislature under
             2451      Section 63M-1-1805 ; and
             2452          (v) any other information requested by the Utah Tax Review Commission.
             2453          (c) The Utah Tax Review Commission shall ensure that its recommendations under
             2454      Subsection (5)(a) include an evaluation of:
             2455          (i) the cost of the tax credit to the state;
             2456          (ii) the effectiveness of the tax credit; and
             2457          (iii) the extent to which the state benefits from the tax credit.
             2458          Section 50. Section 59-10-1108 is amended to read:
             2459           59-10-1108. Refundable motion picture tax credit.
             2460          (1) As used in this section:
             2461          (a) "Motion picture company" means a claimant, estate, or trust that meets the
             2462      definition of a motion picture company under [Subsection 63M-1-1802 (5)] Section
             2463      63M-1-1802 .
             2464          (b) "Office" means the Governor's Office of Economic Development.
             2465          (c) "State-approved production" has the same meaning as defined in Subsection


             2466      63M-1-1802 (10).
             2467          (2) For taxable years beginning on or after January 1, 2009, a motion picture company
             2468      may claim a refundable tax credit for a state-approved production.
             2469          (3) The tax credit under this section is the amount listed as the tax credit amount on
             2470      the tax credit certificate that the office issues to a motion picture company under Section
             2471      63M-1-1803 for the taxable year.
             2472          (4) (a) In accordance with any rules prescribed by the commission under Subsection
             2473      (4)(b), the commission shall make a refund to a motion picture company that claims a tax
             2474      credit under this section if the amount of the tax credit exceeds the motion picture company's
             2475      tax liability for the taxable year.
             2476          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             2477      the commission may make rules providing procedures for making a refund to a motion picture
             2478      company as required by Subsection (4)(a).
             2479          (5) (a) On or before October 1, 2014, and every five years after October 1, 2014, the
             2480      Utah Tax Review Commission shall study the tax credit allowed by this section and make
             2481      recommendations to the Revenue and Taxation Interim Committee and the Workforce
             2482      Services and Community and Economic Development Interim Committee concerning whether
             2483      the tax credit should be continued, modified, or repealed.
             2484          (b) For purposes of the study required by this Subsection (5), the office shall provide
             2485      the following information to the Utah Tax Review Commission:
             2486          (i) the amount of tax credit the office grants to each taxpayer for each calendar year;
             2487          (ii) the criteria the office uses in granting a tax credit;
             2488          (iii) the dollars left in the state, as defined in Subsection 63M-1-1802 (2), by each
             2489      motion picture company for each calendar year;
             2490          (iv) the information contained in the office's latest report to the Legislature under
             2491      Section 63M-1-1805 ; and
             2492          (v) any other information requested by the Utah Tax Review Commission.
             2493          (c) The Utah Tax Review Commission shall ensure that its recommendations under


             2494      Subsection (5)(a) include an evaluation of:
             2495          (i) the cost of the tax credit to the state;
             2496          (ii) the effectiveness of the tax credit; and
             2497          (iii) the extent to which the state benefits from the tax credit.
             2498          Section 51. Section 59-10-1306 is amended to read:
             2499           59-10-1306. Homeless contribution -- Credit to Pamela Atkinson Homeless
             2500      Account.
             2501          (1) Except as provided in Section 59-10-1304 , a resident or nonresident individual
             2502      that files an individual income tax return under this chapter may designate on the resident or
             2503      nonresident individual's individual income tax return a contribution to the Pamela Atkinson
             2504      Homeless [Trust] Account as provided in this part.
             2505          (2) The commission shall:
             2506          (a) determine annually the total amount of contributions designated in accordance
             2507      with this section; and
             2508          (b) credit the amount described in Subsection (2)(a) to the Pamela Atkinson Homeless
             2509      [Trust] Account created by Section 9-4-803 .
             2510          Section 52. Section 59-10-1308 is amended to read:
             2511           59-10-1308. Children's organ transplants contribution -- Credit to Kurt
             2512      Oscarson Children's Organ Transplant Account.
             2513          (1) Except as provided in Section 59-10-1304 , a resident or nonresident individual
             2514      that files an individual income tax return under this chapter may designate on the resident or
             2515      nonresident individual's individual income tax return a contribution to the Kurt Oscarson
             2516      Children's Organ Transplant [Trust] Account created by Section 26-18a-4 .
             2517          (2) The commission shall:
             2518          (a) determine annually the total amount of contributions designated in accordance
             2519      with this section; and
             2520          (b) credit the amount described in Subsection (2)(a) to the Kurt Oscarson Children's
             2521      Organ Transplant [Trust] Account created by Section 26-18a-4 .


             2522          Section 53. Section 59-21-2 is amended to read:
             2523           59-21-2. Mineral Bonus Account created -- Contents -- Use of Mineral Bonus
             2524      Account money -- Mineral Lease Account created -- Contents -- Appropriation of monies
             2525      from Mineral Lease Account.
             2526          (1) (a) [The] There is created a restricted account within the General Fund known as
             2527      the "Mineral Bonus Account." [is created within the General Fund.]
             2528          (b) The Mineral Bonus Account consists of federal mineral lease bonus payments
             2529      deposited pursuant to Subsection 59-21-1 (3).
             2530          (c) The Legislature shall make appropriations from the Mineral Bonus Account in
             2531      accordance with Section 35 of the Mineral Lands Leasing Act of 1920, 30 U.S.C. Sec. 191.
             2532          (d) The state treasurer shall:
             2533          (i) invest the money in the Mineral Bonus Account by following the procedures and
             2534      requirements of Title 51, Chapter 7, State Money Management Act; and
             2535          (ii) deposit all interest or other earnings derived from the account into the Mineral
             2536      Bonus Account.
             2537          (2) (a) [The]There is created a restricted account within the General Fund known as
             2538      the "Mineral Lease Account." [is created within the General Fund.]
             2539          (b) The Mineral Lease Account consists of federal mineral lease money deposited
             2540      pursuant to Subsection 59-21-1 (1).
             2541          (c) The Legislature shall make appropriations from the Mineral Lease Account as
             2542      provided in Subsection 59-21-1 (1) and this Subsection (2).
             2543          (d) The Legislature shall annually appropriate 32.5% of all deposits made to the
             2544      Mineral Lease Account to the Permanent Community Impact Fund established by Section
             2545      9-4-303 .
             2546          (e) The Legislature shall annually appropriate 2.25% of all deposits made to the
             2547      Mineral Lease Account to the State Board of Education, to be used for education research and
             2548      experimentation in the use of staff and facilities designed to improve the quality of education
             2549      in Utah.


             2550          (f) The Legislature shall annually appropriate 2.25% of all deposits made to the
             2551      Mineral Lease Account to the Utah Geological Survey, to be used for activities carried on by
             2552      the survey having as a purpose the development and exploitation of natural resources in the
             2553      state.
             2554          (g) The Legislature shall annually appropriate 2.25% of all deposits made to the
             2555      Mineral Lease Account to the Water Research Laboratory at Utah State University, to be used
             2556      for activities carried on by the laboratory having as a purpose the development and
             2557      exploitation of water resources in the state.
             2558          (h) (i) The Legislature shall annually appropriate to the Department of Transportation
             2559      40% of all deposits made to the Mineral Lease Account to be distributed as provided in
             2560      Subsection (2)(h)(ii) to:
             2561          (A) counties;
             2562          (B) special service districts established:
             2563          (I) by counties;
             2564          (II) under Title 17D, Chapter 1, Special Service District Act; and
             2565          (III) for the purpose of constructing, repairing, or maintaining roads; or
             2566          (C) special service districts established:
             2567          (I) by counties;
             2568          (II) under Title 17D, Chapter 1, Special Service District Act; and
             2569          (III) for other purposes authorized by statute.
             2570          (ii) The Department of Transportation shall allocate the funds specified in Subsection
             2571      (2)(h)(i):
             2572          (A) in amounts proportionate to the amount of mineral lease money generated by each
             2573      county; and
             2574          (B) to a county or special service district established by a county under Title 17D,
             2575      Chapter 1, Special Service District Act, as determined by the county legislative body.
             2576          (i) (i) The Legislature shall annually appropriate 5% of all deposits made to the
             2577      Mineral Lease Account to the Department of Community and Culture to be distributed to:


             2578          (A) special service districts established:
             2579          (I) by counties;
             2580          (II) under Title 17D, Chapter 1, Special Service District Act; and
             2581          (III) for the purpose of constructing, repairing, or maintaining roads; or
             2582          (B) special service districts established:
             2583          (I) by counties;
             2584          (II) under Title 17D, Chapter 1, Special Service District Act; and
             2585          (III) for other purposes authorized by statute.
             2586          (ii) The Department of Community and Culture may distribute the amounts described
             2587      in Subsection (2)(i)(i) only to special service districts established under Title 17D, Chapter 1,
             2588      Special Service District Act, by counties:
             2589          (A) of the third, fourth, fifth, or sixth class;
             2590          (B) in which 4.5% or less of the mineral lease moneys within the state are generated;
             2591      and
             2592          (C) that are significantly socially or economically impacted as provided in Subsection
             2593      [(3)] (2)(i)(iii) by the development of minerals under the Mineral Lands Leasing Act, 30
             2594      U.S.C. Sec. 181 et seq.
             2595          (iii) The significant social or economic impact required under Subsection (2)(i)(ii)(C)
             2596      shall be as a result of:
             2597          (A) the transportation within the county of hydrocarbons, including solid
             2598      hydrocarbons as defined in Section 59-5-101 ;
             2599          (B) the employment of persons residing within the county in hydrocarbon extraction,
             2600      including the extraction of solid hydrocarbons as defined in Section 59-5-101 ; or
             2601          (C) a combination of Subsections (2)(i)(iii)(A) and (B).
             2602          (iv) For purposes of distributing the appropriations under this Subsection (2)(i) to
             2603      special service districts established by counties under Title 17D, Chapter 1, Special Service
             2604      District Act, the Department of Community and Culture shall:
             2605          (A) (I) allocate 50% of the appropriations equally among the counties meeting the


             2606      requirements of Subsections (2)(i)(ii) and (iii); and
             2607          (II) allocate 50% of the appropriations based on the ratio that the population of each
             2608      county meeting the requirements of Subsections (2)(i)(ii) and (iii) bears to the total population
             2609      of all of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and
             2610          (B) after making the allocations described in Subsection (2)(i)(iv)(A), distribute the
             2611      allocated revenues to special service districts established by the counties under Title 17D,
             2612      Chapter 1, Special Service District Act, as determined by the executive director of the
             2613      Department of Community and Culture after consulting with the county legislative bodies of
             2614      the counties meeting the requirements of Subsections (2)(i)(ii) and (iii).
             2615          (v) The executive director of the Department of Community and Culture:
             2616          (A) shall determine whether a county meets the requirements of Subsections (2)(i)(ii)
             2617      and (iii);
             2618          (B) shall distribute the appropriations under Subsection (2)(i)(i) to special service
             2619      districts established by counties under Title 17D, Chapter 1, Special Service District Act, that
             2620      meet the requirements of Subsections (2)(i)(ii) and (iii); and
             2621          (C) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             2622      may make rules:
             2623          (I) providing a procedure for making the distributions under this Subsection (2)(i) to
             2624      special service districts; and
             2625          (II) defining the term "population" for purposes of Subsection (2)(i)(iv).
             2626          (j) (i) The Legislature shall annually make the following appropriations from the
             2627      Mineral Lease Account:
             2628          (A) an amount equal to 52 cents multiplied by the number of acres of school or
             2629      institutional trust lands, lands owned by the Division of Parks and Recreation, and lands
             2630      owned by the Division of Wildlife Resources that are not under an in lieu of taxes contract, to
             2631      each county in which those lands are located;
             2632          (B) to each county in which school or institutional trust lands are transferred to the
             2633      federal government after December 31, 1992, an amount equal to the number of transferred


             2634      acres in the county multiplied by a payment per acre equal to the difference between 52 cents
             2635      per acre and the per acre payment made to that county in the most recent payment under the
             2636      federal payment in lieu of taxes program, 31 U.S.C. Sec. 6901 et seq., unless the federal
             2637      payment was equal to or exceeded the 52 cents per acre, in which case a payment under this
             2638      Subsection (2)(j)(i)(B) may not be made for the transferred lands;
             2639          (C) to each county in which federal lands, which are entitlement lands under the
             2640      federal in lieu of taxes program, are transferred to the school or institutional trust, an amount
             2641      equal to the number of transferred acres in the county multiplied by a payment per acre equal
             2642      to the difference between the most recent per acre payment made under the federal payment in
             2643      lieu of taxes program and 52 cents per acre, unless the federal payment was equal to or less
             2644      than 52 cents per acre, in which case a payment under this Subsection (2)(j)(i)(C) may not be
             2645      made for the transferred land; and
             2646          (D) to a county of the fifth or sixth class, an amount equal to the product of:
             2647          (I) $1,000; and
             2648          (II) the number of residences described in Subsection (2)(j)(iv) that are located within
             2649      the county.
             2650          (ii) A county receiving money under Subsection (2)(j)(i) may, as determined by the
             2651      county legislative body, distribute the money or a portion of the money to:
             2652          (A) special service districts established by the county under Title 17D, Chapter 1,
             2653      Special Service District Act;
             2654          (B) school districts; or
             2655          (C) public institutions of higher education.
             2656          (iii) (A) Beginning in fiscal year 1994-95 and in each year after fiscal year 1994-95,
             2657      the Division of Finance shall increase or decrease the amounts per acre provided for in
             2658      Subsections (2)(j)(i)(A) through (C) by the average annual change in the Consumer Price
             2659      Index for all urban consumers published by the Department of Labor.
             2660          (B) For fiscal years beginning on or after fiscal year 2001-02, the Division of Finance
             2661      shall increase or decrease the amount described in Subsection (2)(j)(i)(D)(I) by the average


             2662      annual change in the Consumer Price Index for all urban consumers published by the
             2663      Department of Labor.
             2664          (iv) Residences for purposes of Subsection (2)(j)(i)(D)(II) are residences that are:
             2665          (A) owned by:
             2666          (I) the Division of Parks and Recreation; or
             2667          (II) the Division of Wildlife Resources;
             2668          (B) located on lands that are owned by:
             2669          (I) the Division of Parks and Recreation; or
             2670          (II) the Division of Wildlife Resources; and
             2671          (C) are not subject to taxation under:
             2672          (I) Chapter 2, Property Tax Act; or
             2673          (II) Chapter 4, Privilege Tax.
             2674          (k) The Legislature shall annually appropriate to the Permanent Community Impact
             2675      Fund all deposits remaining in the Mineral Lease Account after making the appropriations
             2676      provided for in Subsections (2)(d) through (j).
             2677          (3) (a) Each agency, board, institution of higher education, and political subdivision
             2678      receiving money under this chapter shall provide the Legislature, through the Office of the
             2679      Legislative Fiscal Analyst, with a complete accounting of the use of that money on an annual
             2680      basis.
             2681          (b) The accounting required under Subsection (3)(a) shall:
             2682          (i) include actual expenditures for the prior fiscal year, budgeted expenditures for the
             2683      current fiscal year, and planned expenditures for the following fiscal year; and
             2684          (ii) be reviewed by the Economic Development and Human Resources Appropriation
             2685      Subcommittee as part of its normal budgetary process under Title 63J, Chapter 1, Budgetary
             2686      Procedures Act.
             2687          Section 54. Section 62A-4a-309 is amended to read:
             2688           62A-4a-309. Children's Account.
             2689          (1) There [shall be] is created a restricted account within the General Fund [to be]


             2690      known as the "Children's [Trust Account. This] Account." The restricted account is for
             2691      crediting of contributions from private sources and from appropriate revenues received under
             2692      Section 26-2-12.5 for abuse and neglect prevention programs described in Section
             2693      62A-4a-305 .
             2694          (2) Money shall be appropriated from the account to the division by the Legislature
             2695      under the Utah Budgetary Procedures Act, and shall be drawn upon by the director in
             2696      consultation with the executive director of the department.
             2697          (3) Except as provided in Subsection (4), the Children's [Trust] Account may be used
             2698      only to implement prevention programs described in Section 62A-4a-305 , and may only be
             2699      allocated to [entities] an entity that [provide] provides a one-to-one match, comprising a
             2700      match from the community of at least 50% in cash and up to 50% in in-kind donations, which
             2701      is 25% of the total funding received from the Children's [Trust] Account.
             2702          (4) (a) The entity that receives the statewide evaluation contract is excepted from the
             2703      cash-match provisions of Subsection (3).
             2704          (b) Upon recommendation of the executive director and the council, the division may
             2705      reduce or waive the match requirements described in Subsection (3) for an entity, if the
             2706      division determines that imposing the requirements would prohibit or limit the provision of
             2707      services needed in a particular geographic area.
             2708          Section 55. Section 62A-4a-310 is amended to read:
             2709           62A-4a-310. Funds -- Transfers and gifts.
             2710          On behalf of the Children's [Trust] Account, the department, through the division, may
             2711      accept transfers, grants, gifts, bequests, or any money made available from any source to
             2712      implement this part.
             2713          Section 56. Section 62A-4a-311 is amended to read:
             2714           62A-4a-311. Child Abuse Advisory Council -- Creation -- Membership --
             2715      Expenses.
             2716          (1) (a) There is established the Child Abuse Advisory Council composed of no more
             2717      than 25 members who are appointed by the division.


             2718          (b) Except as required by Subsection (1)(c), as terms of current council members
             2719      expire, the division shall appoint each new member or reappointed member to a four-year
             2720      term.
             2721          (c) Notwithstanding the requirements of Subsection (1)(b), the division shall, at the
             2722      time of appointment or reappointment, adjust the length of terms to ensure that the terms of
             2723      council members are staggered so that approximately half of the council is appointed every
             2724      two years.
             2725          (d) The council shall have geographic, economic, gender, cultural, and philosophical
             2726      diversity.
             2727          (e) When a vacancy occurs in the membership for any reason, the replacement shall be
             2728      appointed for the unexpired term.
             2729          (2) The council shall elect a chairperson from its membership at least biannually.
             2730          (3) (a) A member of the council who is not a government employee shall receive no
             2731      compensation or benefits for the member's services, but may:
             2732          (i) receive per diem and expenses incurred in the performance of the member's official
             2733      duties at the rates established by the Division of Finance under Sections 63A-3-106 and
             2734      63A-3-107 ; or
             2735          (ii) decline to receive per diem and expenses for the member's service.
             2736          (b) A member of the council who is a state government officer or employee and who
             2737      does not receive salary, per diem, or expenses from the member's agency for the member's
             2738      service may:
             2739          (i) receive per diem and expenses incurred in the performance of the member's official
             2740      duties from the commission at the rates established by the Division of Finance under Sections
             2741      63A-3-106 and 63A-3-107 ; or
             2742          (ii) decline to receive per diem and expenses for the member's service.
             2743          (4) The council shall hold a public meeting quarterly. Within budgetary constraints,
             2744      meetings may also be held on the call of the chair, or of a majority of the members. A majority
             2745      of the members currently appointed to the council constitute a quorum at any meeting and the


             2746      action of the majority of the members present shall be the action of the council.
             2747          (5) The council shall:
             2748          (a) advise the division on matters relating to abuse and neglect; and
             2749          (b) recommend to the division how funds contained in the Children's [Trust] Account
             2750      should be allocated.
             2751          Section 57. Section 62A-15-502.5 is enacted to read:
             2752          62A-15-502.5. Intoxicated Driver Rehabilitation Account -- Created.
             2753          (1) There is created a restricted account within the General Fund known as the
             2754      "Intoxicated Driver Rehabilitation Account."
             2755          (2) The restricted account created in Subsection (1) consists of assessments as
             2756      provided for in Section 62A-15-503 .
             2757          (3) Upon appropriations from the Legislature, money from the account created in
             2758      Subsection (1) shall be used as prescribed in Section 62A-15-503 .
             2759          Section 58. Section 62A-15-503 is amended to read:
             2760           62A-15-503. Assessments for DUI -- Use of money for rehabilitation programs,
             2761      including victim impact panels -- Rulemaking power granted.
             2762          (1) Assessments imposed under Section 62A-15-502 may, pursuant to court order,
             2763      either:
             2764          (a) be collected by the clerk of the court in which the person was convicted; or
             2765          (b) be paid directly to the licensed alcohol or drug treatment program. Those
             2766      assessments collected by the court shall either be:
             2767          (i) forwarded to the state treasurer for credit to [a special account in the General Fund,
             2768      designated as] the ["]Intoxicated Driver Rehabilitation Account["] created by Section
             2769      62A-15-502.5 ; or
             2770          (ii) forwarded to a special nonlapsing account created by the county treasurer of the
             2771      county in which the fee is collected.
             2772          (2) Proceeds of the accounts described in Subsection (1) shall be used exclusively for
             2773      the operation of licensed alcohol or drug rehabilitation programs and education, assessment,


             2774      supervision, and other activities related to and supporting the rehabilitation of persons
             2775      convicted of driving while under the influence of intoxicating liquor or drugs. A requirement
             2776      of the rehabilitation program shall be participation with a victim impact panel or program
             2777      providing a forum for victims of alcohol or drug related offenses and defendants to share
             2778      experiences on the impact of alcohol or drug related incidents in their lives. The Division of
             2779      Substance Abuse and Mental Health shall establish guidelines to implement victim impact
             2780      panels where, in the judgment of the licensed alcohol or drug program, appropriate victims are
             2781      available, and shall establish guidelines for other programs where such victims are not
             2782      available.
             2783          (3) None of the assessments shall be maintained for administrative costs by the
             2784      division.
             2785          Section 59. Section 63A-5-220 is amended to read:
             2786           63A-5-220. Definitions -- Creation of Account for People with Disabilities -- Use
             2787      of restricted account.
             2788          (1) As used in this section:
             2789          (a) "Developmental center" means the Utah State Developmental Center described in
             2790      Section 62A-5-201 .
             2791          (b) "DSPD" means the Division of Services for People with Disabilities within the
             2792      Department of Human Services.
             2793          [(c) "Fund" means the Trust Fund for People with Disabilities created by this section.]
             2794          [(d)] (c) "Long-term lease" means:
             2795          (i) a lease with a term of five years or more; or
             2796          (ii) a lease with a term of less than five years that may be unilaterally renewed by the
             2797      lessee.
             2798          (2) Notwithstanding the provisions of Section 63A-5-215 , any [monies] money
             2799      received by the division or DSPD from the sale, lease, except any lease existing on May 1,
             2800      1995, or other disposition of real property associated with the developmental center shall be
             2801      deposited in the [fund] restricted account created in Subsection (3).


             2802          (3) (a) There is created a restricted account within the General Fund [entitled the
             2803      "Trust Fund] known as the "Account for People with Disabilities."
             2804          (b) The Division of Finance shall deposit the following revenues into the [fund]
             2805      restricted account:
             2806          (i) revenue from the sale, lease, except any lease existing on May 1, 1995, or other
             2807      disposition of real property associated with the developmental center;
             2808          (ii) revenue from the sale, lease, or other disposition of water rights associated with the
             2809      developmental center; and
             2810          (iii) revenue from voluntary contributions made to the [fund] restricted account.
             2811          (c) The state treasurer shall invest [monies contained] money in the fund according to
             2812      the procedures and requirements of Title 51, Chapter 7, State Money Management Act, and all
             2813      interest shall remain with the [fund] restricted account.
             2814          (d) (i) Except as provided in Subsection (3)(d)(ii), no expenditure or appropriation
             2815      may be made from the [fund] restricted account.
             2816          (ii) (A) The Legislature may appropriate interest earned on [fund monies] restricted
             2817      account money invested pursuant to this Subsection (3)(d), leases from real property and
             2818      improvements, leases from water, rents, and fees to DSPD for programs described in Title
             2819      62A, Chapter 5, Services to People with Disabilities.
             2820          (B) [Fund monies] Restricted account money appropriated each year under Subsection
             2821      (3)(d)(ii)(A) may not be expended unless approved by the director of the Division of Services
             2822      for People with Disabilities within the Department of Human Services in consultation with the
             2823      executive director of the department.
             2824          (4) (a) Notwithstanding the provisions of Section 65A-4-1 , any sale or disposition of
             2825      real property or water rights associated with the developmental center shall be conducted as
             2826      provided in this Subsection (4).
             2827          (b) The division shall secure the concurrence of DSPD and the approval of the
             2828      governor before making the sale or other disposition of land or water rights.
             2829          (c) In addition to the concurrences required by Subsection (4)(b), the division shall


             2830      secure the approval of the Legislature before offering the land or water rights for sale,
             2831      exchange, or long-term lease.
             2832          (d) The division shall sell or otherwise dispose of the land or water rights as directed
             2833      by the governor.
             2834          (e) The division may not sell, exchange, or enter into a long-term lease of the land or
             2835      water rights for a price or estimated value below the average of two appraisals conducted by an
             2836      appraiser who holds an appraiser's certificate or license issued by the Division of Real Estate
             2837      under Title 61, Chapter 2b, Real Estate Appraiser Licensing and Certification Act.
             2838          Section 60. Section 63B-10-401 is amended to read:
             2839           63B-10-401. Other capital facility authorizations and intent language.
             2840          (1) It is the intent of the Legislature that:
             2841          (a) Utah State University use institutional funds to plan, design, and construct an
             2842      expansion of the HPER Building under the direction of the director of the Division of
             2843      Facilities Construction and Management unless supervisory authority has been delegated;
             2844          (b) no state funds be used for any portion of this project; and
             2845          (c) the university may request state funds for operations and maintenance to the extent
             2846      that the university is able to demonstrate to the Board of Regents that the facility meets
             2847      approved academic and training purposes under Board of Regents policy R710.
             2848          (2) It is the intent of the Legislature that:
             2849          (a) the University of Utah use institutional funds to plan, design, and construct the
             2850      Moran Eye Center II project under the direction of the director of the Division of Facilities
             2851      Construction and Management unless supervisory authority has been delegated;
             2852          (b) no state funds be used for any portion of this project; and
             2853          (c) the university may request state funds for operations and maintenance to the extent
             2854      that the university is able to demonstrate to the Board of Regents that the facility meets
             2855      approved academic and training purposes under Board of Regents policy R710.
             2856          (3) It is the intent of the Legislature that:
             2857          (a) the University of Utah use institutional funds to plan, design, and construct the E.


             2858      E. Jones Medical Science Addition under the direction of the director of the Division of
             2859      Facilities Construction and Management unless supervisory authority has been delegated;
             2860          (b) no state funds be used for any portion of this project; and
             2861          (c) the university may request state funds for operations and maintenance to the extent
             2862      that the university is able to demonstrate to the Board of Regents that the facility meets
             2863      approved academic and training purposes under Board of Regents policy R710.
             2864          (4) It is the intent of the Legislature that:
             2865          (a) the University of Utah use institutional funds to plan, design, and construct a
             2866      Museum of Natural History under the direction of the director of the Division of Facilities
             2867      Construction and Management unless supervisory authority has been delegated;
             2868          (b) no state funds be used for any portion of this project; and
             2869          (c) the university may request state funds for operations and maintenance to the extent
             2870      that the university is able to demonstrate to the Board of Regents that the facility meets
             2871      approved academic and training purposes under Board of Regents policy R710.
             2872          (5) It is the intent of the Legislature that:
             2873          (a) Dixie College use institutional funds to plan, design, and construct the Hurricane
             2874      Education Center under the direction of the director of the Division of Facilities Construction
             2875      and Management unless supervisory authority has been delegated;
             2876          (b) no state funds be used for any portion of this project; and
             2877          (c) the college may request state funds for operations and maintenance to the extent
             2878      that the university is able to demonstrate to the Board of Regents that the facility meets
             2879      approved academic and training purposes under Board of Regents policy R710.
             2880          (6) It is the intent of the Legislature that:
             2881          (a) Southern Utah University use institutional funds to plan, design, and construct the
             2882      Shakespearean Festival Center under the direction of the director of the Division of Facilities
             2883      Construction and Management unless supervisory authority has been delegated;
             2884          (b) no state funds be used for any portion of this project; and
             2885          (c) the college may not request state funds for operations and maintenance.


             2886          (7) It is the intent of the Legislature that:
             2887          (a) the Department of Corrections use donations to plan, design, and construct the
             2888      Wasatch Family History Center under the direction of the director of the Division of Facilities
             2889      Construction and Management unless supervisory authority has been delegated;
             2890          (b) no state funds be used for any portion of this project; and
             2891          (c) the department may request state funds for operations and maintenance.
             2892          (8) It is the intent of the Legislature that:
             2893          (a) the Department of Workforce Services use $1,186,700 from its Special
             2894      Administrative Expense [Fund] Account created in Section 35A-4-506 to plan, design, and
             2895      construct an addition to the Cedar City Employment Center under the direction of the director
             2896      of the Division of Facilities Construction and Management unless supervisory authority has
             2897      been delegated; and
             2898          (b) the department may request state funds for operations and maintenance.
             2899          (9) It is the intent of the Legislature that the Division of Facilities Construction and
             2900      Management, acting on behalf of the Department of Natural Resources, may enter into a lease
             2901      purchase agreement with Carbon County to provide needed space for agency programs in the
             2902      area if the Department of Natural Resources obtains the approval of the State Building Board
             2903      by demonstrating that the lease purchase will be a benefit to the state and that the lease,
             2904      including operation and maintenance costs, can be funded within existing agency budgets.
             2905          Section 61. Section 63J-1-104 is amended to read:
             2906           63J-1-104. Revenue types -- Disposition of funds collected or credited by a state
             2907      agency.
             2908          (1) (a) The Division of Finance shall:
             2909          (i) account for revenues in accordance with generally accepted accounting principles;
             2910      and
             2911          (ii) use the major revenue types in internal accounting.
             2912          (b) Each agency shall:
             2913          (i) use the major revenue types to account for revenues;


             2914          (ii) deposit revenues and other public funds received by them by following the
             2915      procedures and requirements of Title 51, Chapter 7, State Money Management Act; and
             2916          (iii) expend revenues and public funds as required by this chapter.
             2917          (2) (a) Each agency shall deposit its free revenues into the appropriate fund.
             2918          (b) An agency may expend free revenues up to the amount specifically appropriated by
             2919      the Legislature.
             2920          (c) Any free revenue funds appropriated by the Legislature to an agency that remain
             2921      unexpended at the end of the fiscal year lapse to the source fund unless the Legislature
             2922      provides by law that those funds are nonlapsing.
             2923          (3) (a) Each agency shall deposit its restricted revenues into [a] the applicable
             2924      restricted account or fund.
             2925          (b) Revenues in a restricted account or fund do not lapse to another account or fund
             2926      unless otherwise specifically provided for by law or legislative appropriation.
             2927          [(b)] (c) The Legislature may appropriate restricted revenues from a restricted account
             2928      or fund for the specific purpose or program designated by law.
             2929          [(c)] (d) If the fund equity of a restricted account or fund is insufficient to provide the
             2930      [funds] accounts appropriated from it by the Legislature, the Division of Finance may reduce
             2931      the appropriation to a level that ensures that the fund equity is not less than zero.
             2932          [(d)] (e) Any restricted [revenue funds] revenues appropriated by the Legislature to an
             2933      agency that remain unexpended at the end of the fiscal year lapse to the applicable restricted
             2934      account or fund unless the Legislature provides by law that those [funds] appropriations, or the
             2935      program or line item financed by those [funds] appropriations, are nonlapsing.
             2936          (4) (a) An agency may expend dedicated credits for any purpose within the program or
             2937      line item.
             2938          (b) (i) Except as provided in Subsection (4)(b)(ii), an agency may not expend
             2939      dedicated credits in excess of the amount appropriated as dedicated credits by the Legislature.
             2940          (ii) In order to expend dedicated credits in excess of the amount appropriated as
             2941      dedicated credits by the Legislature, the following procedure shall be followed:


             2942          (A) The agency seeking to make the excess expenditure shall:
             2943          (I) develop a new work program that:
             2944          (Aa) consists of the currently approved work program and the excess expenditure
             2945      sought to be made; and
             2946          (Bb) complies with the requirements of Section 63J-2-202 ;
             2947          (II) prepare a written justification for the new work program that sets forth the purpose
             2948      and necessity of the excess expenditure; and
             2949          (III) submit the new work program and the written justification for the new work
             2950      program to the Division of Finance.
             2951          (B) The Division of Finance shall process the new work program with written
             2952      justification and make this information available to the Governor's Office of Planning and
             2953      Budget and the legislative fiscal analyst.
             2954          (iii) An expenditure of dedicated credits in excess of amounts appropriated as
             2955      dedicated credits by the Legislature may not be used to permanently increase personnel within
             2956      the agency unless:
             2957          (A) the increase is approved by the Legislature; or
             2958          (B) the monies are deposited as dedicated credits in:
             2959          (I) the Drug Stamp Tax Fund under Section 59-19-105 ; or
             2960          (II) a line item covering tuition or federal vocational funds at an institution of higher
             2961      education.
             2962          (c) (i) All excess dedicated credits lapse to the appropriate fund at the end of the fiscal
             2963      year unless the Legislature has designated the entire program or line item that is partially or
             2964      fully funded from dedicated credits as nonlapsing.
             2965          (ii) The Division of Finance shall determine the appropriate fund into which the
             2966      dedicated credits lapse.
             2967          (5) (a) The Legislature may establish by law the maximum amount of fixed collections
             2968      that an agency may expend.
             2969          (b) If an agency receives less than the maximum amount of expendable fixed


             2970      collections established by law, the agency's authority to expend is limited to the amount of
             2971      fixed collections that it receives.
             2972          (c) If an agency receives fixed collections greater than the maximum amount of
             2973      expendable fixed collections established by law, those excess amounts lapse to the General
             2974      Fund, the Education Fund, [the Uniform School Fund, or] the Transportation Fund, or the
             2975      Transportation Investment Fund of 2005 as designated by the director of the Division of
             2976      Finance at the end of the fiscal year.
             2977          (6) Unless otherwise specifically provided by law, when an agency has a program or
             2978      line item that is funded by more than one major revenue type:
             2979          (a) the agency shall expend its dedicated credits and fixed collections first; and
             2980          (b) if the program or line item includes both free revenue and restricted revenue, an
             2981      agency shall expend those revenues based upon a proration of the amounts appropriated from
             2982      each of those major revenue types.
             2983          Section 62. Section 63J-1-602 is amended to read:
             2984           63J-1-602. Nonlapsing accounts and funds.
             2985          (1) The following revenue collections, appropriations from a fund or account, and
             2986      appropriations to a program are nonlapsing:
             2987          (a) appropriations made to the Legislature and its committees;
             2988          (b) funds collected by the grain grading program, as provided in Section 4-2-2 ;
             2989          (c) the Salinity Offset Fund created in Section 4-2-8.5 ;
             2990          (d) the Invasive Species Mitigation [Fund] Account created in Section 4-2-8.7 ;
             2991          (e) funds collected by pesticide dealer license registration fees, as provided in Section
             2992      4-14-3 ;
             2993          (f) funds collected by pesticide applicator business registration fees, as provided in
             2994      Section 4-14-13 ;
             2995          (g) the Rangeland Improvement [Fund] Account created in Section 4-20-2 ;
             2996          (h) funds deposited as dedicated credits under the Insect Infestation Emergency
             2997      Control Act, as provided in Section 4-35-6 ;


             2998          (i) the Percent-for-Art Program created in Section 9-6-404 ;
             2999          (j) the Centennial History Fund created in Section 9-8-604 ;
             3000          (k) the Uintah Basin Revitalization Fund, as provided in Section 9-10-108 ;
             3001          (l) the Navajo Revitalization Fund created in Section 9-11-104 ;
             3002          (m) the LeRay McAllister Critical Land Conservation Program created in Section
             3003      11-38-301 ;
             3004          (n) the Clean Fuels and Vehicle Technology Fund created in Section 19-1-403 ;
             3005          (o) fees deposited as dedicated credits for hazardous waste plan reviews, as provided
             3006      in Section 19-6-120 ;
             3007          (p) an appropriation made to the Division of Wildlife Resources for the appraisal and
             3008      purchase of lands under the Pelican Management Act, as provided in Section 23-21a-6 ;
             3009          (q) award monies under the Crime Reduction Assistance Program, as provided under
             3010      Section 24-1-19 ;
             3011          (r) funds collected from the emergency medical services grant program, as provided in
             3012      Section 26-8a-207 ;
             3013          (s) fees and other funding available to purchase training equipment and to administer
             3014      tests and conduct quality assurance reviews, as provided in Section 26-8a-208 ;
             3015          (t) funds collected as a result of a sanction under Section 1919 of Title XIX of the
             3016      federal Social Security Act, as provided in Section 26-18-3 ;
             3017          (u) the Utah Health Care Workforce Financial Assistance Program created in Section
             3018      26-46-102 ;
             3019          (v) monies collected from subscription fees for publications prepared or distributed by
             3020      the insurance commissioner, as provided in Section 31A-2-208 ;
             3021          (w) monies received by the Insurance Department for administering, investigating
             3022      under, and enforcing the Insurance Fraud Act, as provided in Section 31A-31-108 ;
             3023          (x) certain monies received for penalties paid under the Insurance Fraud Act, as
             3024      provided in Section 31A-31-109 ;
             3025          (y) the fund for operating the state's Federal Health Care Tax Credit Program, as


             3026      provided in Section 31A-38-104 ;
             3027          (z) certain funds in the Department of Workforce Services' program for the education,
             3028      training, and transitional counseling of displaced homemakers, as provided in Section
             3029      35A-3-114 ;
             3030          (aa) the Employment Security Administration [Fund] Account created in Section
             3031      35A-4-505 ;
             3032          (bb) the Special Administrative Expense [Fund] Account created in Section
             3033      35A-4-506 ;
             3034          (cc) funding for a new program or agency that is designated as nonlapsing under
             3035      Section 36-24-101 ;
             3036          (dd) the Oil and Gas Conservation Account created in Section 40-6-14.5 ;
             3037          (ee) funds available to the State Tax Commission for purchase and distribution of
             3038      license plates and decals, as provided in Section 41-1a-1201 ;
             3039          (ff) certain fees for the cost of electronic payments under the Motor Vehicle Act, as
             3040      provided in Section 41-1a-1221 ;
             3041          (gg) certain fees collected for administering and enforcing the Motor Vehicle Business
             3042      Regulation Act, as provided in Section 41-3-601 ;
             3043          (hh) certain fees for the cost of electronic payments under the Motor Vehicle Business
             3044      Regulation Act, as provided in Section 41-3-604 ;
             3045          (ii) the Off-Highway Access and Education Restricted Account created in Section
             3046      41-22-19.5 ;
             3047          (jj) certain fees for the cost of electronic payments under the Motor Vehicle Act, as
             3048      provided in Section 41-22-36 ;
             3049          (kk) monies collected under the Notaries Public Reform Act, as provided under
             3050      46-1-23 ;
             3051          (ll) certain funds associated with the Law Enforcement Operations Account, as
             3052      provided in Section 51-9-411 ;
             3053          (mm) the Public Safety Honoring Heroes Restricted Account created in Section


             3054      53-1-118 ;
             3055          (nn) funding for the Search and Rescue Financial Assistance Program, as provided in
             3056      Section 53-2-107 ;
             3057          (oo) appropriations made to the Department of Public Safety from the Department of
             3058      Public Safety Restricted Account, as provided in Section 53-3-106 ;
             3059          (pp) appropriations to the Motorcycle Rider Education Program, as provided in
             3060      Section 53-3-905 ;
             3061          (qq) fees collected by the State Fire Marshal Division under the Utah Fire Prevention
             3062      and Safety Act, as provided in Section 53-7-314 ;
             3063          (rr) the DNA Specimen Restricted Account created in Section 53-10-407 ;
             3064          (ss) the minimum school program, as provided in Section 53A-17a-105 ;
             3065          (tt) certain funds appropriated from the Uniform School Fund to the State Board of
             3066      Education for new teacher bonus and performance-based compensation plans, as provided in
             3067      Section 53A-17a-148 ;
             3068          (uu) certain funds appropriated from the Uniform School Fund to the State Board of
             3069      Education for implementation of proposals to improve mathematics achievement test scores,
             3070      as provided in Section 53A-17a-152 ;
             3071          (vv) the School Building Revolving Account created in Section 53A-21-401 ;
             3072          (ww) monies received by the State Office of Rehabilitation for the sale of certain
             3073      products or services, as provided in Section 53A-24-105 ;
             3074          (xx) the State Board of Regents, as provided in Section 53B-6-104 ;
             3075          (yy) certain funds appropriated from the General Fund to the State Board of Regents
             3076      for teacher preparation programs, as provided in Section 53B-6-104 ;
             3077          (zz) a certain portion of monies collected for administrative costs under the School
             3078      Institutional Trust Lands Management Act, as provided under Section 53C-3-202 ;
             3079          (aaa) certain surcharges on residence and business telecommunications access lines
             3080      imposed by the Public Service Commission, as provided in Section 54-8b-10 ;
             3081          (bbb) certain fines collected by the Division of Occupational and Professional


             3082      Licensing for violation of unlawful or unprofessional conduct that are used for education and
             3083      enforcement purposes, as provided in Section 58-17b-505 ;
             3084          (ccc) the Nurse Education and Enforcement [Fund] Account created in Section
             3085      58-31b-103 ;
             3086          (ddd) funding of the controlled substance database, as provided in Section 58-37-7.7 ;
             3087          (eee) the Certified Nurse Midwife Education and Enforcement [Fund] Account created
             3088      in Section 58-44a-103 ;
             3089          (fff) funding for the building inspector's education program, as provided in Section
             3090      58-56-9 ;
             3091          (ggg) certain fines collected by the Division of Occupational and Professional
             3092      Licensing for use in education and enforcement of the Security Personnel Licensing Act, as
             3093      provided in Section 58-63-103 ;
             3094          (hhh) the Professional Geologist Education and Enforcement [Fund] Account created
             3095      in Section 58-76-103 ;
             3096          (iii) certain monies in the Water Resources Conservation and Development Fund, as
             3097      provided in Section 59-12-103 ;
             3098          (jjj) funds paid to the Division of Real Estate for the cost of a criminal background
             3099      check for broker and sales agent licenses, as provided in Section 61-2-9 ;
             3100          (kkk) the Utah Housing Opportunity Restricted Account created in Section 61-2-28 ;
             3101          (lll) funds paid to the Division of Real Estate for the cost of a criminal background
             3102      check for a mortgage loan license, as provided in Section 61-2c-202 ;
             3103          (mmm) funds paid to the Division of Real Estate in relation to examination of records
             3104      in an investigation, as provided in Section 61-2c-401 ;
             3105          (nnn) certain funds donated to the Department of Human Services, as provided in
             3106      Section 62A-1-111 ;
             3107          (ooo) certain funds donated to the Division of Child and Family Services, as provided
             3108      in Section 62A-4a-110 ;
             3109          (ppp) the Mental Health Therapist Grant and Scholarship Program, as provided in


             3110      Section 62A-13-109 ;
             3111          (qqq) assessments for DUI violations that are forwarded to an account created by a
             3112      county treasurer, as provided in Section 62A-15-503 ;
             3113          (rrr) appropriations to the Division of Services for People with Disabilities, as
             3114      provided in Section 62A-5-102 ;
             3115          (sss) certain donations to the Division of Substance Abuse and Mental Health, as
             3116      provided in Section 62A-15-103 ;
             3117          (ttt) certain funds received by the Division of Parks and Recreation from the sale or
             3118      disposal of buffalo, as provided under Section 63-11-19.2 ;
             3119          (uuu) revenue for golf user fees at the Wasatch Mountain State Park, Palisades State
             3120      Park, or Jordan River State Park, as provided under Section 63-11-19.5 ;
             3121          (vvv) revenue for golf user fees at the Green River State Park, as provided under
             3122      Section 63-11-19.6 ;
             3123          (www) the Centennial Nonmotorized Paths and Trail Crossings Program created under
             3124      Section 63-11a-503 ;
             3125          (xxx) the Bonneville Shoreline Trail Program created under Section 63-11a-504 ;
             3126          (yyy) the account for the Utah Geological Survey, as provided in Section 63-73-10 ;
             3127          (zzz) the Risk Management Fund created under Section 63A-4-201 ;
             3128          (aaaa) the Child Welfare Parental Defense Fund created in Section 63A-11-203 ;
             3129          (bbbb) the Constitutional Defense Restricted Account created in Section 63C-4-103 ;
             3130          (cccc) a portion of the funds appropriated to the Utah Seismic Safety Commission, as
             3131      provided in Section 63C-6-104 ;
             3132          (dddd) funding for the Medical Education Program administered by the Medical
             3133      Education Council, as provided in Section 63C-8-102 ;
             3134          (eeee) certain monies payable for commission expenses of the Pete Suazo Utah
             3135      Athletic Commission, as provided under Section 63C-11-301 ;
             3136          (ffff) funds collected for publishing the Division of Administrative Rules'
             3137      publications, as provided in Section 63G-3-402 ;


             3138          (gggg) the appropriation to fund the Governor's Office of Economic Development's
             3139      Enterprise Zone Act, as provided in Section 63M-1-416 ;
             3140          (hhhh) the Tourism Marketing Performance Account, as provided in Section
             3141      63M-1-1406 ;
             3142          (iiii) certain funding for rural development provided to the Office of Rural
             3143      Development in the Governor's Office of Economic Development, as provided in Section
             3144      63M-1-1604 ;
             3145          (jjjj) certain monies in the Development for Disadvantaged Rural Communities
             3146      Restricted Account, as provided in Section 63M-1-2003 ;
             3147          (kkkk) appropriations to the Utah Science Technology and Research Governing
             3148      Authority, created under Section 63M-2-301 , as provided under Section 63M-3-302 ;
             3149          (llll) certain monies in the Rural Broadband Service [Fund] Account, as provided in
             3150      Section 63M-1-2303 ;
             3151          (mmmm) funds collected from monthly offender supervision fees, as provided in
             3152      Section 64-13-21.2 ;
             3153          (nnnn) funds collected by the housing of state probationary inmates or state parole
             3154      inmates, as provided in Subsection 64-13e-104 (2);
             3155          (oooo) the Sovereign Lands Management account created in Section 65A-5-1 ;
             3156          (pppp) certain forestry and fire control funds utilized by the Division of Forestry, Fire,
             3157      and State Lands, as provided in Section 65A-8-103 ;
             3158          (qqqq) the Department of Human Resource Management user training program, as
             3159      provided in Section 67-19-6 ;
             3160          (rrrr) funds for the University of Utah Poison Control Center program, as provided in
             3161      Section 69-2-5.5 ;
             3162          (ssss) appropriations to the Transportation Corridor Preservation Revolving Loan
             3163      Fund, as provided in Section 72-2-117 ;
             3164          (tttt) appropriations to the Local Transportation Corridor Preservation Fund, as
             3165      provided in Section 72-2-117.5 ;


             3166          (uuuu) appropriations to the Tollway [Restricted] Special Revenue Fund, as provided
             3167      in Section 77-2-120 ;
             3168          (vvvv) appropriations to the Aeronautics Construction Revolving Loan Fund, as
             3169      provided in Section 77-2-122 ;
             3170          (wwww) appropriations to the State Park Access Highways Improvement Program, as
             3171      provided in Section 72-3-207 ;
             3172          (xxxx) the Traffic Noise Abatement Program created in Section 72-6-112 ;
             3173          (yyyy) certain funds received by the Office of the State Engineer for well drilling fines
             3174      or bonds, as provided in Section 73-3-25 ;
             3175          (zzzz) certain monies appropriated to increase the carrying capacity of the Jordan
             3176      River that are transferred to the Division of Parks and Recreation, as provided in Section
             3177      73-10e-1 ;
             3178          (aaaaa) certain fees for the cost of electronic payments under the State Boating Act, as
             3179      provided in Section 73-18-25 ;
             3180          (bbbbb) certain monies appropriated from the Water Resources Conservation and
             3181      Development Fund, as provided in Section 73-23-2 ;
             3182          (ccccc) the Lake Powell Pipeline Project Operation and Maintenance Fund created in
             3183      Section 73-28-404 ;
             3184          (ddddd) certain funds in the Water Development and Flood Mitigation Reserve
             3185      Account, as provided in Section 73-103-1 ;
             3186          (eeeee) certain funds appropriated for compensation for special prosecutors, as
             3187      provided in Section 77-10a-19 ;
             3188          (fffff) the Indigent Aggravated Murder Defense Trust Fund created in Section
             3189      77-32-601 ;
             3190          (ggggg) the Indigent Felony Defense Trust Fund created in Section 77-32-701 ;
             3191          (hhhhh) funds donated or paid to a juvenile court by private sources, as provided in
             3192      Subsection 78A-6-203 (1)(c);
             3193          (iiiii) a state rehabilitative employment program, as provided in Section 78A-6-210 ;


             3194      and
             3195          (jjjjj) fees from the issuance and renewal of licenses for certified court interpreters, as
             3196      provided in Section 78B-1-146 .
             3197          (2) No revenue collection, appropriation from a fund or account, or appropriation to a
             3198      program may be treated as nonlapsing unless:
             3199          (a) it is expressly referenced by this section;
             3200          (b) it is designated in a condition of appropriation in the appropriations bill; or
             3201          (c) nonlapsing authority is granted under Section 63J-1-603 .
             3202          (3) Each legislative appropriations subcommittee shall review the accounts and funds
             3203      that have been granted nonlapsing authority under this section or Section 63J-1-603 .
             3204          Section 63. Section 63J-6-203 is amended to read:
             3205           63J-6-203. Redemption account -- Creation -- Sources -- Use -- Investment --
             3206      Income.
             3207          (1) There is created a [special fund to be known as] restricted account within the
             3208      General Fund known as the "Tax and Revenue Anticipation Note Redemption [Fund," referred
             3209      to in this chapter as the "redemption fund."] Account." When any notes have been issued in
             3210      anticipation of income or revenue under this chapter, not less than two days before the
             3211      principal and interest on the notes comes due, income or revenue realized from the tax or
             3212      nontax sources specified in the approved plan of financing to be anticipated or from any other
             3213      source [or sources of monies] of money legally available for such purpose shall be placed in
             3214      the [redemption fund] restricted account so that the amount in the [redemption fund] restricted
             3215      account is sufficient to pay the principal amount of all notes outstanding, together with interest
             3216      on them.
             3217          (2) The money in the [redemption fund] restricted account is appropriated solely for
             3218      the payment of the principal of and interest on the notes issued under this chapter. The
             3219      payment of the principal and interest on the notes issued under this chapter is not limited
             3220      solely to the income and revenues from the specific tax or nontax sources in anticipation of
             3221      which the notes were issued. Accrued interest received upon the sale of the notes shall be


             3222      deposited by the state treasurer in the [redemption fund] restricted account.
             3223          (3) The state treasurer may invest all money in the [redemption fund] restricted
             3224      account in accordance with Title 51, Chapter 7, State Money Management Act [of 1974],
             3225      maturing at a time which will permit payment of the principal of and interest on the notes in a
             3226      timely manner when due. The state treasurer may covenant with the purchasers of the notes as
             3227      to the manner of holding money in the [redemption fund] restricted account, the investment of
             3228      money in the [redemption fund] restricted account, and the disposition of any investment
             3229      income therefrom by retaining investment income in the [redemption fund] restricted account
             3230      to be used to pay principal of and interest on notes when due or by paying the investment
             3231      income to the state treasurer for deposit into the General Fund. If there is sufficient money in
             3232      the [redemption fund] restricted account to pay all principal of and interest on all outstanding
             3233      notes payable therefrom, all investment income on it shall be paid to the state treasurer for
             3234      deposit into the General Fund.
             3235          Section 64. Section 63M-1-902 is amended to read:
             3236           63M-1-902. Definitions.
             3237          As used in this part:
             3238          (1) "Administrator" means the director or the director's designee.
             3239          (2) "Board" means the Board of Business and Economic Development.
             3240          (3) "Company creating an economic impediment" means a company that discourages
             3241      economic development within a reasonable radius of its location because of:
             3242          (a) odors;
             3243          (b) noise;
             3244          (c) pollution;
             3245          (d) health hazards; or
             3246          (e) other activities similar to those described in Subsections (3)(a) through (d).
             3247          (4) "Economic opportunities" means unique business situations or community
             3248      circumstances which lend themselves to the furtherance of the economic interests of the state
             3249      by providing a catalyst or stimulus to the growth or retention, or both, of commerce and


             3250      industry in the state.
             3251          (5) "Economically disadvantaged rural area" means a geographic area designated by
             3252      the board under Section 63M-1-910 .
             3253          [(7)] (6) "Replacement company" means a company locating its business or part of its
             3254      business in a location vacated by a company creating an economic impediment.
             3255          [(6) "Fund"] (7) "Restricted Account" means the restricted account known as the
             3256      Industrial Assistance [Fund] Account created in Section 63M-1-903 .
             3257          (8) "Targeted industry" means an industry or group of industries targeted by the board
             3258      under Section 63M-1-910 , for economic development in the state.
             3259          Section 65. Section 63M-1-903 is amended to read:
             3260           63M-1-903. Industrial Assistance Account created.
             3261          (1) There is created [within the General Fund] a restricted account within the General
             3262      Fund known as the "Industrial Assistance [Fund] Account" of which:
             3263          (a) up to 50% shall be used in economically disadvantaged rural areas; and
             3264          (b) up to 20% may be used to take timely advantage of economic opportunities as they
             3265      arise.
             3266          (2) The [fund] restricted account shall be administered by the administrator under the
             3267      policy direction of the board.
             3268          (3) The administrator may hire appropriate support staff.
             3269          (4) The cost of administering the [fund] restricted account shall be paid from [monies]
             3270      money in the [fund] restricted account.
             3271          (5) Interest accrued from investment of [monies] money in the [fund] restricted
             3272      account shall remain in the [fund] restricted account.
             3273          Section 66. Section 63M-1-904 is amended to read:
             3274           63M-1-904. Rural Fast Track Program -- Creation -- Funding -- Qualifications
             3275      for program participation -- Awards -- Reports.
             3276          (1) (a) There is created the Rural Fast Track Program, hereafter referred to in this
             3277      section as "the program."


             3278          (b) The program is a funded component of the economically disadvantaged rural areas
             3279      designation in Subsection 63M-1-903 (1)(a).
             3280          (2) The purpose of the program is to provide an efficient way for small companies in
             3281      rural Utah to receive incentives for creating high paying jobs in the rural areas of the state and
             3282      to further promote business and economic development in rural Utah.
             3283          (3) (a) Twenty percent of the money in the Industrial Assistance [Fund] Account at the
             3284      beginning of each fiscal year shall be used to fund the program.
             3285          (b) The 20% referred to in Subsection (3)(a) is not in addition to but is a part of the up
             3286      to 50% designation for economically disadvantaged rural areas referred to in Subsection
             3287      63M-1-903 (1)(a).
             3288          (c) If any of the 20% allocation referred to in Subsection (3)(a) has not been used in
             3289      the program by the end of the third quarter of each fiscal year, that money may be used for any
             3290      other loan, grant, or assistance program offered through the Industrial Assistance [Fund]
             3291      Account during the fiscal year.
             3292          (4) (a) To qualify for participation in the program a company shall:
             3293          (i) complete and file with the office an application for participation in the program,
             3294      signed by an officer of the company;
             3295          (ii) be located and conduct its business operations in a county in the state that has:
             3296          (A) a population of less than 30,000; and
             3297          (B) an average household income of less than $60,000 as reflected in the most recently
             3298      available data collected and reported by the United States Census Bureau;
             3299          (iii) have been in business in the state for at least two years; and
             3300          (iv) have at least two employees.
             3301          (b) (i) Office staff shall verify an applicant's qualifications under Subsection (4)(a).
             3302          (ii) The application must be approved by the administrator in order for a company to
             3303      receive an incentive or other assistance under this section.
             3304          (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             3305      administrator may make rules governing:


             3306          (i) the content of the application form referred to in Subsection (4)(a)(i);
             3307          (ii) who qualifies as an employee under Subsection (4)(a)(iv); and
             3308          (iii) the verification procedure referred to in Subsection (4)(b).
             3309          (5) (a) The administrator shall make incentive cash awards to small companies under
             3310      this section based on the following criteria:
             3311          (i) $1,000 for each new incremental job that pays over 110% of the county's average
             3312      annual wage;
             3313          (ii) $1,250 for each incremental job that pays over 115% of the county's average
             3314      annual wage; and
             3315          (iii) $1,500 for each incremental job that pays over 125% of the county's average
             3316      annual wage.
             3317          (b) The administrator shall make a cash award under Subsection (5)(a) when a new
             3318      incremental job has been in place for at least 12 months.
             3319          (c) The creation of a new incremental job by a company is based on the number of
             3320      employees at the company during the previous 24 months.
             3321          (d) (i) A small company may also apply for grants, loans, or other financial assistance
             3322      under the program to help develop its business in rural Utah and may receive up to $50,000
             3323      under the program if approved by the administrator.
             3324          (ii) The board must approve a distribution that exceeds the $50,000 cap under
             3325      Subsection (5)(d)(i).
             3326          (6) The administrator shall make a quarterly report to the board of the awards made by
             3327      the administrator under this section and an annual report to the Legislative Workforce Services
             3328      and Community and Economic Development Interim Committee as to the awards and their
             3329      impact on economic development in the state's rural areas.
             3330          Section 67. Section 63M-1-905 is amended to read:
             3331           63M-1-905. Loans, grants, and assistance -- Repayment -- Earned credits.
             3332          (1) (a) A company that qualifies under Section 63M-1-906 may receive loans, grants,
             3333      or other financial assistance from the [fund] Industrial Assistance Account for expenses


             3334      related to establishment, relocation, or development of industry in Utah.
             3335          (b) A company creating an economic impediment that qualifies under Section
             3336      63M-1-908 may in accordance with this part receive loans, grants, or other financial assistance
             3337      from the [fund] restricted account for the expenses of the company creating an economic
             3338      impediment related to:
             3339          (i) relocation to a rural area in Utah of the company creating an economic
             3340      impediment; and
             3341          (ii) the siting of a replacement company.
             3342          (c) An entity offering an economic opportunity that qualifies under Section
             3343      63M-1-909 may:
             3344          (i) receive loans, grants, or other financial assistance from the [fund] restricted
             3345      account for expenses related to the establishment, relocation, retention, or development of
             3346      industry in the state; and
             3347          (ii) include infrastructure or other economic development precursor activities that act
             3348      as a catalyst and stimulus for economic activity likely to lead to the maintenance or
             3349      enlargement of the state's tax base.
             3350          (2) (a) Subject to Subsection (2)(b), the administrator has authority to determine the
             3351      structure, amount, and nature of any loan, grant, or other financial assistance from the [fund]
             3352      restricted account.
             3353          (b) Loans made under Subsection (2)(a) shall be structured so the intended repayment
             3354      or return to the state, including cash or credit, equals at least the amount of the assistance
             3355      together with an annual interest charge as negotiated by the administrator.
             3356          (c) Payments resulting from grants awarded from the [fund] restricted account shall be
             3357      made only after the administrator has determined that the company has satisfied the conditions
             3358      upon which the payment or earned credit was based.
             3359          (3) (a) (i) Except as provided in Subsection (3)(b), the administrator may provide for a
             3360      system of earned credits that may be used to support grant payments or in lieu of cash
             3361      repayment of a [fund] restricted account loan obligation.


             3362          (ii) The value of the credits described in Subsection (3)(a)(i) shall be based on factors
             3363      determined by the administrator, including:
             3364          (A) the number of Utah jobs created;
             3365          (B) the increased economic activity in Utah; or
             3366          (C) other events and activities that occur as a result of the [fund] restricted account
             3367      assistance.
             3368          (b) (i) The administrator shall provide for a system of credits to be used to support
             3369      grant payments or in lieu of cash repayment of a [fund] restricted account loan when loans are
             3370      made to a company creating an economic impediment.
             3371          (ii) The value of the credits described in Subsection (3)(b)(i) shall be based on factors
             3372      determined by the administrator, including:
             3373          (A) the number of Utah jobs created;
             3374          (B) the increased economic activity in Utah; or
             3375          (C) other events and activities that occur as a result of the [fund] restricted account
             3376      assistance.
             3377          (4) (a) A cash loan repayment or other cash recovery from a company receiving
             3378      assistance under this section, including interest, shall be deposited into the [fund] restricted
             3379      account.
             3380          (b) The administrator and the Division of Finance shall determine the manner of
             3381      recognizing and accounting for the earned credits used in lieu of loan repayments or to support
             3382      grant payments as provided in Subsection (3).
             3383          (5) (a) At the end of each fiscal year, the unrestricted, undesignated General Fund
             3384      balance after the transfers of surplus of General Fund revenues described in this Subsection
             3385      (5)(a) shall be earmarked to the Industrial Assistance [Fund] Account in an amount equal to
             3386      any credit that has accrued under this part. The earmark required by this Subsection (5)(a)
             3387      shall be made after the transfer of surplus General Fund revenues is made:
             3388          (i) to the General Fund Budget Reserve Account as provided in Section 63J-1-312 ;
             3389      and


             3390          (ii) beginning with the fiscal year ending June 30, 2007, as provided in Section
             3391      63J-1-314 .
             3392          (b) These credit amounts may not be used for purposes of the [fund] restricted account
             3393      as provided in this part until appropriated by the Legislature.
             3394          Section 68. Section 63M-1-906 is amended to read:
             3395           63M-1-906. Qualification for assistance.
             3396          (1) Except as provided in Section 63M-1-908 or 63M-1-909 , the administrator shall
             3397      determine which industries, companies, and individuals qualify to receive monies from the
             3398      [fund] Industrial Assistance Account. Except as provided by Subsection (2), to qualify for
             3399      financial assistance from the [fund] restricted account, an applicant shall:
             3400          (a) demonstrate to the satisfaction of the administrator that the applicant will expend
             3401      funds in Utah with employees, vendors, subcontractors, or other businesses in an amount
             3402      proportional with monies provided from the [fund] restricted account at a minimum ratio of 2
             3403      to 1 per year or other more stringent requirements as established from time to time by the
             3404      board for a minimum period of five years beginning with the date the loan or grant was
             3405      approved;
             3406          (b) demonstrate to the satisfaction of the administrator the applicant's ability to sustain
             3407      economic activity in the state sufficient to repay, by means of cash or appropriate credits, the
             3408      loan provided by the [fund] restricted account; and
             3409          (c) satisfy other criteria the administrator considers appropriate.
             3410          (2) (a) The administrator may exempt an applicant from the requirements of
             3411      Subsection (1)(a) or (b) if:
             3412          (i) the financial assistance is provided to an applicant for the purpose of locating all or
             3413      any portion of its operations to an economically disadvantaged rural area;
             3414          (ii) the applicant is part of a targeted industry;
             3415          (iii) the applicant is a quasi-public corporation organized under Title 16, Chapter 6a,
             3416      Utah Revised Nonprofit Corporation Act, or Title 63E, Chapter 2, Independent Corporations
             3417      Act, and its operations, as demonstrated to the satisfaction of the administrator, will provide


             3418      significant economic stimulus to the growth of commerce and industry in the state; or
             3419          (iv) the applicant is an entity offering an economic opportunity under Section
             3420      63M-1-909 .
             3421          (b) The administrator may not exempt the applicant from the requirement under
             3422      Subsection 63M-1-905 (2)(b) that the loan be structured so that the repayment or return to the
             3423      state equals at least the amount of the assistance together with an annual interest charge.
             3424          (3) The administrator shall:
             3425          (a) for applicants not described in Subsection (2)(a):
             3426          (i) make findings as to whether or not each applicant has satisfied each of the
             3427      conditions set forth in Subsection (1); and
             3428          (ii) monitor the continued compliance by each applicant with each of the conditions
             3429      set forth in Subsection (1) for five years;
             3430          (b) for applicants described in Subsection (2)(a), make findings as to whether the
             3431      economic activities of each applicant has resulted in the creation of new jobs on a per capita
             3432      basis in the economically disadvantaged rural area or targeted industry in which the applicant
             3433      is located;
             3434          (c) monitor the compliance by each applicant with the provisions of any contract or
             3435      agreement entered into between the applicant and the state as provided in Section 63M-1-907 ;
             3436      and
             3437          (d) make funding decisions based upon appropriate findings and compliance.
             3438          Section 69. Section 63M-1-908 is amended to read:
             3439           63M-1-908. Financial assistance to companies that create economic
             3440      impediments.
             3441          (1) (a) The administrator may provide monies from the [fund] Industrial Assistance
             3442      Account to a company creating an economic impediment if that company:
             3443          (i) applies to the administrator;
             3444          (ii) relocates to a rural area in Utah; and
             3445          (iii) meets the qualifications of Subsection (1)(b).


             3446          (b) Except as provided by Subsection (2), to qualify for financial assistance from the
             3447      [fund] restricted account, a company creating an economic impediment shall:
             3448          (i) demonstrate to the satisfaction of the administrator that the company creating an
             3449      economic impediment, its replacement company, or in the aggregate the company creating the
             3450      economic impediment and its replacement company:
             3451          (A) will expend funds in Utah with employees, vendors, subcontractors, or other
             3452      businesses in an amount proportional with monies provided from the [fund] restricted account
             3453      at a minimum ratio of 2 to 1 per year or other more stringent requirements as established from
             3454      time to time by the board for a minimum period of five years beginning with the date the loan
             3455      or grant was approved; and
             3456          (B) can sustain economic activity in the state sufficient to repay, by means of cash or
             3457      appropriate credits, the loan provided by the [fund] restricted account; and
             3458          (ii) satisfy other criteria the administrator considers appropriate.
             3459          (2) (a) The administrator may exempt a company creating an economic impediment
             3460      from the requirements of Subsection (1)(b)(i)(A) if:
             3461          (i) the financial assistance is provided to a company creating an economic impediment
             3462      for the purpose of locating all or any portion of its operations to an economically
             3463      disadvantaged rural area; or
             3464          (ii) its replacement company is part of a targeted industry.
             3465          (b) The administrator may not exempt a company creating an economic impediment
             3466      from the requirement under Subsection 63M-1-905 (2)(b) that the loan be structured so that the
             3467      repayment or return to the state equals at least the amount of the assistance together with an
             3468      annual interest charge.
             3469          (3) The administrator shall:
             3470          (a) make findings as to whether or not a company creating an economic impediment,
             3471      its replacement company, or both, have satisfied each of the conditions set forth in Subsection
             3472      (1);
             3473          (b) monitor the compliance by a company creating an economic impediment, its


             3474      replacement company, or both, with:
             3475          (i) each of the conditions set forth in Subsection (1); and
             3476          (ii) any contract or agreement under Section 63M-1-907 entered into between:
             3477          (A) the company creating an economic impediment; and
             3478          (B) the state; and
             3479          (c) make funding decisions based upon appropriate findings and compliance.
             3480          Section 70. Section 63M-1-909 is amended to read:
             3481           63M-1-909. Financial assistance to entities offering economic opportunities.
             3482          (1) Subject to the duties and powers of the board under Section 63M-1-303 , the
             3483      administrator may provide monies from the [fund] Industrial Assistance Account to an entity
             3484      offering an economic opportunity if that entity:
             3485          (a) applies to the administrator; and
             3486          (b) meets the qualifications of Subsection (2).
             3487          (2) The applicant shall:
             3488          (a) demonstrate to the satisfaction of the administrator the nature of the economic
             3489      opportunity and the related benefit to the economic well-being of the state by providing
             3490      evidence documenting the logical and compelling linkage, either direct or indirect, between
             3491      the expenditure of monies necessitated by the economic opportunity and the likelihood that the
             3492      state's tax base will be maintained or enlarged;
             3493          (b) demonstrate how the funding request will act in concert with other state, federal, or
             3494      local agencies to achieve the economic benefit;
             3495          (c) demonstrate how the funding request will act in concert with free market
             3496      principles;
             3497          (d) satisfy other criteria the administrator considers appropriate; and
             3498          (e) be either:
             3499          (i) an entity whose purpose is to exclusively or substantially promote, develop, or
             3500      maintain the economic welfare and prosperity of the state as a whole, regions of the state, or
             3501      specific components of the state; or


             3502          (ii) a company or individual that does not otherwise qualify under Section 63M-1-906 .
             3503          (3) Subject to the duties and powers of the board under Section 63M-1-303 , the
             3504      administrator shall:
             3505          (a) make findings as to whether an applicant has satisfied each of the conditions set
             3506      forth in Subsection (2);
             3507          (b) establish benchmarks and timeframes in which progress toward the completion of
             3508      the agreed upon activity is to occur;
             3509          (c) monitor compliance by an applicant with any contract or agreement entered into by
             3510      the applicant and the state as provided by Section 63M-1-907 ; and
             3511          (d) make funding decisions based upon appropriate findings and compliance.
             3512          Section 71. Section 63M-1-1211 is amended to read:
             3513           63M-1-1211. Management fee -- Additional financial assistance.
             3514          (1) The corporation may charge a management fee on assets under management in the
             3515      Utah fund of funds.
             3516          (2) The fee shall:
             3517          (a) be in addition to any fee charged to the Utah fund of funds by the venture capital
             3518      investment fund allocation manager selected by the corporation; and
             3519          (b) be charged only to pay for reasonable and necessary costs of the corporation.
             3520          (3) The corporation may apply for and, when qualified, receive financial assistance
             3521      from the Industrial Assistance [Fund] Account under Title 63M, Chapter 1, Part 9, Industrial
             3522      Assistance [Fund] Account, and under rules made by the Board of Business and Economic
             3523      Development in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             3524      to help establish the program authorized under this part.
             3525          Section 72. Section 63M-1-1802 is amended to read:
             3526           63M-1-1802. Definitions.
             3527          As used in this part:
             3528          (1) "Board" means the Governor's Office of Economic Development Board.
             3529          (2) "Dollars left in the state" means expenditures made in the state for a state-approved


             3530      production, including:
             3531          (a) an expenditure that is subject to:
             3532          (i) a corporate franchise or income tax under Title 59, Chapter 7, Corporate Franchise
             3533      and Income Taxes;
             3534          (ii) an individual income tax under Title 59, Chapter 10, Individual Income Tax Act;
             3535      and
             3536          (iii) a sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act,
             3537      notwithstanding any sales and use tax exemption allowed by law;
             3538          (b) payments made to a nonresident only to the extent of the income tax paid to the
             3539      state on the payments, the amount of per diems paid, and other direct reimbursements
             3540      transacted in the state; and
             3541          (c) payments made to a payroll company or loan-out corporation that is registered to
             3542      do business in the state, only to the extent of the amount of withholding under Section
             3543      59-10-402 .
             3544          [(4)] (3) "Loan-out corporation" means a corporation owned by one or more artists
             3545      that provides services of the artists to a third party production company.
             3546          [(5)] (4) "Motion picture company" means a company engaged in the production of:
             3547          (a) motion pictures;
             3548          (b) television series; or
             3549          (c) made-for-television movies.
             3550          [(6)] (5) "Motion picture incentive" means either a cash rebate from the Motion
             3551      Picture Incentive [Fund] Account or a refundable tax credit under Section 59-7-614.5 or
             3552      59-10-1108 .
             3553          [(7)] (6) "Office" means the Governor's Office of Economic Development.
             3554          [(8)] (7) "Payroll company" means a business entity that handles the payroll and
             3555      becomes the employer of record for the staff, cast, and crew of a motion picture production.
             3556          [(9)] (8) "Refundable tax credit" means a refundable motion picture tax credit
             3557      authorized under Section 63M-1-1803 and claimed under Section 59-7-614.5 or 59-10-1108 .


             3558          [(3) "Fund"] (9) "Restricted account" means the [restricted account known as the]
             3559      Motion Picture Incentive [Fund] Account created in Section 63M-1-1803 .
             3560          (10) "State-approved production" means a motion picture, television series, or
             3561      made-for-television movie approved by the administrator and ratified by the board that is
             3562      produced in the state by a motion picture company.
             3563          (11) "Tax credit amount" means the amount the office lists as a tax credit on a tax
             3564      credit certificate for a taxable year.
             3565          (12) "Tax credit certificate" means a certificate issued by the office that:
             3566          (a) lists the name of the applicant;
             3567          (b) lists the applicant's taxpayer identification number;
             3568          (c) lists the amount of tax credit that the office awards the applicant for the taxable
             3569      year; and
             3570          (d) may include other information as determined by the office.
             3571          Section 73. Section 63M-1-1803 is amended to read:
             3572           63M-1-1803. Motion Picture Incentive Account created -- Cash rebate incentives
             3573      -- Refundable tax credit incentives.
             3574          (1) (a) There is created [within the General Fund] a restricted account within the
             3575      General Fund known as the "Motion Picture Incentive [Fund,] Account," which shall be used
             3576      to provide cash rebate incentives for within-the-state production of television series,
             3577      made-for-television movies, and motion pictures, including feature films and independent
             3578      films.
             3579          (b) [All interest] Interest generated from investment of money in the [fund] restricted
             3580      account shall be deposited in the [fund] restricted account.
             3581          (c) The [fund] restricted account shall consist of an annual appropriation by the
             3582      Legislature.
             3583          (d) The Division of Finance shall make payments from the account as required under
             3584      this section.
             3585          (2) (a) A motion picture company seeking disbursement of an incentive allowed under


             3586      an agreement with the office shall follow the procedures and requirements of this Subsection
             3587      (2).
             3588          (b) (i) The motion picture company shall provide the office with a report identifying
             3589      and documenting the dollars left in the state by the motion picture company for its
             3590      state-approved production, including any related tax returns by the motion picture company,
             3591      payroll company, or loan-out corporation under Subsection (2)(c).
             3592          (ii) An independent certified public accountant shall:
             3593          (A) prepare the report on behalf of the motion picture company; and
             3594          (B) attest to the accuracy and validity of the report, including the amount of dollars
             3595      left in the state.
             3596          (c) The motion picture company, payroll company, or loan-out corporation shall
             3597      provide the office with a document that expressly directs and authorizes the State Tax
             3598      Commission to disclose the entity's tax returns and other information concerning the entity
             3599      that would otherwise be subject to confidentiality under Section 59-1-403 or Section 6103,
             3600      Internal Revenue Code, to the office.
             3601          (d) The office shall submit the document described in Subsection (2)(c) to the State
             3602      Tax Commission.
             3603          (e) Upon receipt of the document described in Subsection (2)(c), the State Tax
             3604      Commission shall provide the office with the information requested by the office that the
             3605      motion picture company, payroll company, or loan-out corporation directed or authorized the
             3606      State Tax Commission to provide to the office in the document described in Subsection (2)(c).
             3607          (f) Subject to Subsection (3), the office shall:
             3608          (i) review the report from the motion picture company described in Subsection (2)(b)
             3609      and verify that it was prepared by an independent certified public accountant; and
             3610          (ii) based upon the certified public accountant's attestation under Subsection (2)(b),
             3611      determine the amount of the incentive that the motion picture company is entitled to under its
             3612      agreement with the office.
             3613          (g) Subject to Subsection (3), if the incentive is in the form of a cash rebate, the office


             3614      shall submit to the Division of Finance:
             3615          (i) a request for payment of the cash rebate incentive to the motion picture company;
             3616          (ii) the name and address of the payee; and
             3617          (iii) any other information requested by the Division of Finance.
             3618          (h) Upon receipt of a request for payment of a cash rebate incentive under Subsection
             3619      (2)(g), the Division of Finance shall:
             3620          (i) transfer from the General Fund to the restricted account the amount contained in
             3621      the request for payment of a cash rebate incentive after reducing the amount transferred by any
             3622      unencumbered balances in the restricted account; and
             3623          (ii) notwithstanding Subsections 51-5-3 (23)(b) and 63J-1-104 (4)(c), after receiving a
             3624      request for payment of a cash rebate incentive and making the transfer required by Subsection
             3625      (2)(h)(i), pay the incentive from the restricted account.
             3626          (i) If the incentive is in the form of a refundable tax credit under Section 59-7-614.5 or
             3627      59-10-1108 , the office shall:
             3628          (i) issue a tax credit certificate to the motion picture company; and
             3629          (ii) provide a duplicate copy of the tax credit certificate to the State Tax Commission.
             3630          (j) A motion picture company may not claim a motion picture tax credit under Section
             3631      59-7-614.5 or 59-10-1108 unless the motion picture company has received a tax credit
             3632      certificate for the claim issued by the office under Subsection (2)(i)(i).
             3633          (k) A motion picture company may claim a motion picture tax credit on its tax return
             3634      for the amount listed on the tax credit certificate issued by the office.
             3635          (l) A motion picture company that claims a tax credit under Subsection (2)(k) shall
             3636      retain the tax credit certificate in accordance with Subsection 63M-1-1804 (5)(d).
             3637          (3) (a) Subject to Subsection (3)(b), the office may issue up to:
             3638          (i) (A) $7,793,700 in tax credit certificates under this part in fiscal year 2009-10; and
             3639          (B) $7,793,700 in tax credit certificates under this part in fiscal year 2010-11; and
             3640          (ii) $2,206,300 in motion picture cash rebates under this part in a fiscal year.
             3641          (b) If the total amount of tax credit certificates the office issues in a fiscal year is less


             3642      than the amount of tax credit certificates the office may issue in that fiscal year under
             3643      Subsection (3)(a)(i)(A) or (B), the office may issue the remaining amount of tax credit
             3644      certificates in a fiscal year after the fiscal year for which there is a remaining amount of tax
             3645      credit certificates.
             3646          (c) Notwithstanding any other provision of this part or Section 59-7-614.5 or
             3647      59-10-1108 , beginning on July 1, 2011, the office may not issue a tax credit certificate unless:
             3648          (i) the Legislature expressly provides funding in the office's budget for the office to
             3649      issue the tax credit certificate; or
             3650          (ii) there is a remaining amount of tax credit that the office may issue in accordance
             3651      with Subsection (3)(b).
             3652          Section 74. Section 63M-1-1804 is amended to read:
             3653           63M-1-1804. Motion picture incentives -- Standards to qualify for an incentive --
             3654      Limitations -- Content of agreement between office and motion picture company.
             3655          (1) In addition to the requirements for receiving a motion picture incentive as set forth
             3656      in this part, the office, in accordance with Title 63G, Chapter 3, Utah Administrative
             3657      Rulemaking Act, shall make rules establishing the standards that a motion picture company
             3658      must meet to qualify for the motion picture incentive.
             3659          (2) The office shall ensure that those standards include the following:
             3660          (a) an incentive may only be issued for a within-the-state production of:
             3661          (i) a television series;
             3662          (ii) a made-for-television movie; or
             3663          (iii) a motion picture, including feature films and independent films;
             3664          (b) financing has been obtained and is in place for the production; and
             3665          (c) the economic impact of the production on the state represents new incremental
             3666      economic activity in the state as opposed to existing economic activity.
             3667          (3) The office may also consider giving preference to a production that stimulates
             3668      economic activity in rural areas of the state or that has Utah content, such as recognizing that
             3669      the production was made in the state or uses Utah as Utah in the production.


             3670          (4) (a) The office, with advice from the board, may enter into an agreement with a
             3671      motion picture company that meets the standards established under this section and satisfies
             3672      the other qualification requirements under this part.
             3673          (b) Subject to Subsection 63M-1-1803 (3), the office may commit or authorize a
             3674      motion picture incentive to a motion picture company if that incentive does not exceed 20% of
             3675      the dollars left in the state by the motion picture company.
             3676          (c) A cash rebate incentive from the Motion Picture Incentive [Fund] Restricted
             3677      Account may not exceed $500,000 per production.
             3678          (5) The office shall ensure that the agreement entered into with a motion picture
             3679      company under Subsection (4)(a):
             3680          (a) details the requirements that the motion picture company must meet to qualify for
             3681      an incentive under this part;
             3682          (b) specifies:
             3683          (i) the nature of the incentive; and
             3684          (ii) the maximum amount of the motion picture incentive that the motion picture
             3685      company may earn for a taxable year and over the life of the production;
             3686          (c) establishes the length of time over which the motion picture company may claim
             3687      the motion picture incentive;
             3688          (d) requires the motion picture company to retain records supporting its claim for a
             3689      motion picture incentive for at least four years after the motion picture company claims the
             3690      incentive under this part; and
             3691          (e) requires the motion picture company to submit to audits for verification of the
             3692      claimed motion picture incentive.
             3693          Section 75. Section 63M-1-2301 is amended to read:
             3694           63M-1-2301. Title.
             3695          This part is known as the "Rural Broadband Service [Fund] Account Act."
             3696          Section 76. Section 63M-1-2302 is amended to read:
             3697           63M-1-2302. Definitions.


             3698          As used in this part:
             3699          (1) "Broadband service" means any wire line technology identified by the director as
             3700      having the capacity to transmit data from and to a subscriber's computer to the Internet or
             3701      Internet-related services at a minimum rate of data transmission of 256 kilobits per second.
             3702          [(3)] (2) "Provider" means a person who will provide retail broadband service to
             3703      subscribers in a rural area.
             3704          [(2) "Fund"] (3) "Restricted account" means [the restricted account known as] the
             3705      Rural Broadband Service [Fund] Account created in Section 63M-1-2303 .
             3706          (4) "Rural area" means any territory in the state:
             3707          (a) within a city, town, or unincorporated area with a population of 10,000 or less
             3708      based on the most recently published data of the United States Census Bureau; and
             3709          (b) in which broadband service is not available.
             3710          Section 77. Section 63M-1-2303 is amended to read:
             3711           63M-1-2303. Rural Broadband Service Account created -- Interest -- Costs --
             3712      Deposits to the General Fund.
             3713          (1) There is created [within the General Fund] a restricted account within the General
             3714      Fund known as the "Rural Broadband Service [Fund.] Account."
             3715          (2) The [fund] restricted account shall be funded by [monies] money appropriated [to
             3716      the fund] by the Legislature.
             3717          (3) (a) The state treasurer shall invest [monies] money in the account according to
             3718      Title 51, Chapter 7, State Money Management Act.
             3719          (b) The Division of Finance shall deposit interest or other earnings derived from
             3720      investment of account [monies] money into the General Fund.
             3721          (4) Upon appropriation by the Legislature, the [monies] money deposited into the
             3722      [fund] restricted account in accordance with this section may be expended:
             3723          (a) by the director with the advice of the board to award grants to providers as
             3724      provided in this part; and
             3725          (b) to cover the costs of administering this part in an amount during any fiscal year not


             3726      to exceed 2% of the [fund] restricted account balance at the start of any fiscal year.
             3727          (5) (a) Except as provided in Subsection (5)(b), the [monies] money deposited into the
             3728      [fund] restricted account in accordance with this section are nonlapsing.
             3729          (b) Notwithstanding Subsection (5)(a), the Division of Finance shall deposit any
             3730      [monies] money in the [fund] restricted account into the General Fund on July 1, 2010.
             3731          Section 78. Section 63M-1-2304 is amended to read:
             3732           63M-1-2304. Grants for rural broadband deployment.
             3733          (1) (a) A provider that wishes to deploy broadband service in a rural area may file an
             3734      application for a grant with the office.
             3735          (b) An application shall:
             3736          (i) be accompanied by an affidavit executed by the provider under oath; and
             3737          (ii) provide information prescribed in rules adopted by the director.
             3738          (2) The director shall:
             3739          (a) provide reasonable public notice of an application;
             3740          (b) allow public comment on the application for a reasonable period of time;
             3741          (c) allow any other provider a reasonable opportunity to file an application to provide
             3742      broadband service in all or part of the rural area specified in the application filed under
             3743      Subsection (1); and
             3744          (d) make rules concerning the method of providing public notice, the time period for
             3745      public comment, and the manner of filing a competing application.
             3746          (3) (a) The office shall review all applications submitted in accordance with
             3747      Subsections (1) and (2) to provide broadband service in a rural area.
             3748          (b) In reviewing any application, the office may obtain information from the provider
             3749      or others and conduct its own analysis of any issue relevant to the application, including
             3750      economic development.
             3751          (4) After review of all applications for any rural area in accordance with Subsection
             3752      (3), the director may approve an application and enter into a written agreement with a provider
             3753      to provide a grant from the [fund] restricted account if the director, with the advice of the


             3754      board, is satisfied that the provider's application establishes that:
             3755          (a) the provider has the financial, managerial, and technical ability to deploy
             3756      broadband service in the rural area in accordance with the application;
             3757          (b) the territory in which the provider proposes to deploy broadband service is a rural
             3758      area;
             3759          (c) the cost of deployment of broadband service in the rural area is reasonable;
             3760          (d) the initial terms and conditions on which broadband service will be made available
             3761      to potential subscribers in the rural area are reasonable;
             3762          (e) the provider has a viable business plan to continue providing broadband service to
             3763      all or some subscribers within the rural area;
             3764          (f) if a competitive application was filed for the rural area, the provider's application is
             3765      the most advantageous application to potential subscribers or the state; and
             3766          (g) the application otherwise meets the requirements of this part and any rules adopted
             3767      by the director concerning broadband service deployment.
             3768          (5) (a) The director may, with the advice of the board, require the provider to make
             3769      adjustments to the application or agree to reasonable conditions consistent with the purposes
             3770      of this part before approving the application.
             3771          (b) Any adjustments and conditions required by the director shall be included in the
             3772      written agreement entered into with the provider.
             3773          (6) The amount of any grant provided from the [fund] restricted account shall be no
             3774      greater than the lesser of 1/2 of:
             3775          (a) the actual cost of deployment of broadband service in the rural area as established
             3776      by verified accounts filed with the office after completion of deployment; or
             3777          (b) the projected amount established during the application process by the director and
             3778      board for the deployment of broadband service in the rural area as provided in the verified
             3779      application.
             3780          (7) Upon completion of deployment of broadband service by a provider in accordance
             3781      with the terms of an agreement as provided in Subsection (4), the director shall pay the


             3782      amount of the grant agreed upon consistent with Subsection (6) to the provider from the [fund]
             3783      restricted account.
             3784          (8) In making any determination required under this section, the director, the office,
             3785      and the board:
             3786          (a) may not discriminate against any accepted technology for provision of broadband
             3787      service other than for reasons of cost or the terms and conditions upon which the provider
             3788      proposes to provide broadband service to potential subscribers; and
             3789          (b) may consult with the Division of Public Utilities created in Section 13-1-2 .
             3790          Section 79. Section 63M-1-2305 is amended to read:
             3791           63M-1-2305. Annual report.
             3792          (1) The office shall make a report to the Legislature's Workforce Services and
             3793      Community and Economic Development Interim Committee by October 1 of each year until
             3794      the [fund] restricted account is terminated under Subsection 63M-1-2303 (5)(b).
             3795          (2) The report required by Subsection (1) shall provide information concerning
             3796      deployment of broadband service using grants from the [fund] restricted account, pending
             3797      applications, the balance remaining in the [fund] restricted account, and suggested
             3798      appropriations to the [fund] restricted account to achieve the purposes of this part.
             3799          Section 80. Section 67-5-25 is amended to read:
             3800           67-5-25. Litigation Account for Highway Projects.
             3801          (1) There is created [within the General Fund] a restricted account within the General
             3802      Fund known as the "Litigation [Fund] Account for Highway Projects [Account]."
             3803          (2) The Litigation [Fund] Account for Highway Projects [Account] consists of:
             3804          (a) appropriations made to the restricted account by the Legislature;
             3805          (b) transfers to the restricted account from highway project funds as approved by the
             3806      Transportation Commission; and
             3807          (c) any donations made to the restricted account.
             3808          (3) (a) The state treasurer shall invest [monies] money in the restricted account
             3809      according to Title 51, Chapter 7, State Money Management Act.


             3810          (b) The Division of Finance shall deposit interest or other earnings derived from
             3811      investment of restricted account [monies] money into the General Fund.
             3812          (4) (a) Upon appropriation by the Legislature, the attorney general shall use [monies]
             3813      money from the account to pay litigation expenses for defending legal actions filed against the
             3814      state that challenge highway projects.
             3815          (b) The Legislature intends that [monies] money in the account be appropriated for a
             3816      project's litigation expenses before appropriating funds for litigation expenses from any other
             3817      source.
             3818          (5) The Division of Finance shall:
             3819          (a) establish subaccounts within the [Litigation Fund for Highway Projects Account]
             3820      restricted account to hold [monies] money appropriated by the Legislature for litigation
             3821      expenses for different highway projects; and
             3822          (b) apportion donations received equally among subaccounts unless the donor directs
             3823      that the donation:
             3824          (i) be used to defend a specific legal action; or
             3825          (ii) be deposited into a specific subaccount[; and].
             3826          [(c) apportion interest between subaccounts proportionally based upon the balance of
             3827      each subaccount.]
             3828          (6) When some or all of the money appropriated to fund litigation expenses for a
             3829      particular highway project is not expended, the Legislature shall return the money to the
             3830      donor.
             3831          Section 81. Section 70-3a-203 is amended to read:
             3832           70-3a-203. Fees.
             3833          (1) (a) A fee shall be determined by the division in accordance with the requirements
             3834      of Section 63J-1-504 , but may not exceed $250 annually for electronic registration of a mark
             3835      in a single class.
             3836          (b) A person who pays the annual fee for the electronic registration of a mark may
             3837      register additional classes for the same mark for an additional fee not to exceed $25 annually.


             3838          (2) A fee approved pursuant to this section shall be deposited in [a restricted account
             3839      within the General Fund known as] the Commerce Service [Fund] Account created by Section
             3840      13-1-2 .
             3841          Section 82. Section 72-2-106 is amended to read:
             3842           72-2-106. Appropriation from Transportation Fund.
             3843          [(1)] On and after July 1, 1981, there is appropriated from the Transportation Fund to
             3844      the use of the department an amount equal to two-elevenths of the taxes collected from the
             3845      motor fuel tax and the special fuel tax, exclusive of the formula amount appropriated to the B
             3846      and C road fund and the collector road fund, to be used for highway rehabilitation.
             3847          [(2) All of this money shall be placed in an account known as the "Transportation
             3848      Fund - Highway Rehabilitation Restricted Account."]
             3849          Section 83. Section 72-2-120 is amended to read:
             3850           72-2-120. Tollway Special Revenue Fund -- Revenue -- Nonlapsing.
             3851          (1) There is created a [restricted] special revenue fund within the Transportation Fund
             3852      known as the "Tollway [Restricted] Special Revenue Fund."
             3853          (2) The fund shall be funded from the following sources:
             3854          (a) tolls collected by the department under Section 72-6-118 ;
             3855          (b) funds received by the department through a tollway development agreement under
             3856      Section 72-6-203 ;
             3857          (c) appropriations made to the fund by the Legislature;
             3858          (d) contributions from other public and private sources for deposit into the fund;
             3859          (e) interest earnings on cash balances; and
             3860          (f) [all monies] money collected for repayments and interest on fund [monies] money.
             3861          (3) [All monies] Money appropriated to the fund [are] is nonlapsing.
             3862          (4) The Division of Finance shall create a subaccount for each tollway as defined in
             3863      Section 72-6-118 .
             3864          (5) The commission may authorize the [monies] money deposited into the fund to be
             3865      spent by the department to establish and operate tollways and related facilities, including


             3866      design, construction, reconstruction, operation, maintenance, enforcement, impacts from
             3867      tollways, and the acquisition of right-of-way.
             3868          Section 84. Section 72-2-121 is amended to read:
             3869           72-2-121. County of the First Class State Highway Projects Fund.
             3870          (1) There is created a special revenue fund [entitled] within the Transportation Fund
             3871      known as the "County of the First Class State Highway Projects Fund."
             3872          (2) The fund consists of [monies] money generated from the following revenue
             3873      sources:
             3874          (a) any voluntary contributions received for new construction, major renovations, and
             3875      improvements to state highways within a county of the first class;
             3876          (b) the portion of the sales and use tax described in Subsection 59-12-502 (5)(a)
             3877      deposited in or transferred to the fund;
             3878          (c) the portion of the sales and use tax described in Subsection 59-12-1703 (4)(a)(ii)
             3879      and required by Subsection 59-12-1703 (7)(b)(ii) to be deposited in or transferred to the fund;
             3880      and
             3881          (d) a portion of the local option highway construction and transportation corridor
             3882      preservation fee imposed in a county of the first class under Section 41-1a-1222 deposited in
             3883      or transferred to the fund.
             3884          (3) (a) The fund shall earn interest.
             3885          (b) All interest earned on fund [monies] money shall be deposited into the fund.
             3886          (4) The executive director shall use the fund [monies] money only:
             3887          (a) to pay debt service and bond issuance costs for bonds issued under Sections
             3888      63B-16-102 and 63B-18-402 ;
             3889          (b) for right-of-way acquisition, new construction, major renovations, and
             3890      improvements to state highways within a county of the first class and to pay any debt service
             3891      and bond issuance costs related to those projects;
             3892          (c) for fiscal year 2008-09 only, to pay for or to provide funds to a municipality or
             3893      county to pay for right-of-way acquisition, construction, reconstruction, renovations, and


             3894      improvements to highways described in Subsection 63B-16-102 (3); and
             3895          (d) for fiscal year 2009-10 only, to pay for or to provide funds to a municipality or
             3896      county to pay for right-of-way acquisition, construction, reconstruction, renovations, and
             3897      improvements to highways described in Subsection 63B-18-402 (2).
             3898          (5) (a) For fiscal years beginning with fiscal year 2010-11 and ending with fiscal year
             3899      2012-13, the executive director shall use at least 20% of fund [monies] money available that
             3900      are not required to pay principal, interest, and issuance costs of bonds issued under Sections
             3901      63B-16-102 and 63B-18-402 to pay for:
             3902          (i) east-west transportation route improvements in a county of the first class; and
             3903          (ii) state highway capacity improvement and congestion mitigation projects in a
             3904      county of the first class.
             3905          (b) For a fiscal year beginning on or after July 1, 2013, the executive director shall use
             3906      at least 25% of fund [monies] money available that [are] is not required to pay principal,
             3907      interest, and issuance costs of bonds issued under Sections 63B-16-102 and 63B-18-402 to
             3908      pay for:
             3909          (i) east-west transportation route improvements in a county of the first class; and
             3910          (ii) state highway capacity improvement and congestion mitigation projects in a
             3911      county of the first class.
             3912          (6) The revenues described in Subsections (2)(b), (c), and (d) that are deposited in the
             3913      fund and bond proceeds from bonds issued under Sections 63B-16-102 and 63B-18-402 are
             3914      considered a local matching contribution for the purposes described under Section 72-2-123 .
             3915          (7) The additional administrative costs of the department to administer this fund shall
             3916      be paid from [the monies] money in the fund.
             3917          Section 85. Section 72-2-121.1 is amended to read:
             3918           72-2-121.1. Highway Projects Within Counties Fund -- Accounting for revenues
             3919      -- Interest -- Expenditure of revenues.
             3920          (1) There is created a special revenue fund within the Transportation Fund known as
             3921      the "Highway Projects Within Counties Fund."


             3922          (2) The Highway Projects Within Counties Fund shall be funded by revenues
             3923      generated by a tax imposed by a county under Title 59, Chapter 12, Part 15, County Option
             3924      Sales and Use Tax for Highways, Fixed Guideways, or Systems for Public Transit Act, if those
             3925      revenues are allocated:
             3926          (a) for a purpose described in Subsection 59-12-1503(2)(a)(iii); and
             3927          (b) in accordance with Section 59-12-1503 .
             3928          (3) The department shall make a separate accounting for:
             3929          (a) the revenues described in Subsection (2); and
             3930          (b) each county for which revenues are deposited into the Highway Projects Within
             3931      Counties Fund.
             3932          (4) (a) The Highway Projects Within Counties Fund shall earn interest.
             3933          (b) The department shall allocate the interest earned on the State Highway Projects
             3934      Within Counties Fund:
             3935          (i) proportionately;
             3936          (ii) to each county's balance in the Highway Projects Within Counties Fund; and
             3937          (iii) on the basis of each county's balance in the Highway Projects Within Counties
             3938      Fund.
             3939          (5) (a) The department shall expend the revenues and interest deposited into the
             3940      Highway Projects Within Counties Fund to pay:
             3941          (i) for a state highway project within the county:
             3942          (A) described in Subsection 59-12-1503 (2)(a)(iii)(A); and
             3943          (B) for which the requirements of Subsection 59-12-1503 (5) are met;
             3944          (ii) debt service on a project described in Subsection (5)(a); or
             3945          (iii) bond issuance costs relating to a project described in Subsection (5)(a).
             3946          (b) (i) If a county legislative body submits a request to the department in writing, the
             3947      department shall transfer revenues and interest deposited into the Highway Projects Within
             3948      Counties Fund to the county legislative body to pay:
             3949          (A) for a local highway of regional significance project described in Subsection


             3950      59-12-1503 (2)(a)(iii)(A);
             3951          (B) debt service on a project described in Subsection (5)(b)(i)(A); or
             3952          (C) bond issuance costs relating to a project described in Subsection (5)(b)(i)(A).
             3953          (ii) The request submitted under Subsection (5)(b)(i) shall specify:
             3954          (A) the amount of revenues requested for transfer; and
             3955          (B) the local highway of regional significance project that the funds requested under
             3956      this Subsection (5)(b) will be expended on.
             3957          Section 86. Section 72-2-125 is amended to read:
             3958           72-2-125. Critical Highway Needs Fund.
             3959          (1) There is created a [restricted] special revenue fund [entitled] within the
             3960      Transportation Investment Fund of 2005 known as the "Critical Highway Needs Fund."
             3961          (2) The fund consists of [monies] money generated from the following sources:
             3962          (a) any voluntary contributions received for the maintenance, construction,
             3963      reconstruction, or renovation of state and federal highways;
             3964          (b) appropriations made to the fund by the Legislature; and
             3965          (c) the sales and use tax revenues deposited into the fund in accordance with Section
             3966      59-12-103 .
             3967          (3) (a) The fund shall earn interest.
             3968          (b) [All interest earned] Interest on fund [monies] money shall be deposited into the
             3969      fund.
             3970          (4) (a) The executive director shall use [monies] money deposited into the fund to pay:
             3971          (i) the costs of right-of-way acquisition, maintenance, construction, reconstruction, or
             3972      renovation to state and federal highways identified by the department and prioritized by the
             3973      commission in accordance with this Subsection (4); and
             3974          (ii) principal, interest, and issuance costs of bonds authorized by Section 63B-16-101 .
             3975          (b) (i) The department shall:
             3976          (A) establish a complete list of projects to be maintained, constructed, reconstructed,
             3977      or renovated using the funding described in Subsection (4)(a) based on the following criteria:


             3978          (I) the highway construction project is a high priority project due to high growth in the
             3979      surrounding area;
             3980          (II) the highway construction project addresses critical access needs that have a high
             3981      impact due to commercial and energy development;
             3982          (III) the highway construction project mitigates congestion;
             3983          (IV) whether local matching funds are available for the highway construction project;
             3984      and
             3985          (V) the highway construction project is a critical alternative route for priority Interstate
             3986      15 reconstruction projects; and
             3987          (B) submit the list of projects to the commission for prioritization in accordance with
             3988      Subsection (4)(c).
             3989          (ii) A project that is included in the list under this Subsection (4):
             3990          (A) is not required to be currently listed in the statewide long-range plan; and
             3991          (B) is not required to be prioritized through the prioritization process for new
             3992      transportation capacity projects adopted under Section 72-1-304 .
             3993          (c) (i) The commission shall prioritize the project list submitted by the department in
             3994      accordance with Subsection (4)(b).
             3995          (ii) For projects prioritized under this Subsection (4)(c), the commission shall give
             3996      priority consideration to fully funding a project that meets the criteria under Subsection
             3997      (4)(b)(i)(A)(V).
             3998          (d) (i) Expenditures of bond proceeds issued in accordance with Section 63B-16-101
             3999      by the department for the construction of highway projects prioritized under this Subsection
             4000      (4) may not exceed $1,200,000,000.
             4001          (ii) [Monies] Money expended from the fund for principal, interest, and issuance costs
             4002      of bonds issued under Section 63B-16-101 [are] is not considered [expenditures] an
             4003      expenditure for purposes of the $1,200,000,000 cap under Subsection (4)(d)(i).
             4004          (e) (i) Before bonds authorized by Section 63B-16-101 may be issued in any fiscal
             4005      year, the department and the commission shall appear before the Executive Appropriations


             4006      Committee of the Legislature and present:
             4007          (A) the commission's current list of projects established and prioritized in accordance
             4008      with this Subsection (4); and
             4009          (B) the amount of bond proceeds that the department needs to provide funding for
             4010      projects on the project list prioritized in accordance with this Subsection (4) for the next fiscal
             4011      year.
             4012          (ii) The Executive Appropriations Committee of the Legislature shall review and
             4013      comment on the prioritized project list and the amount of bond proceeds needed to fund the
             4014      projects on the prioritized list.
             4015          (f) The Division of Finance shall, from [monies] money deposited into the fund,
             4016      transfer the amount of funds necessary to pay principal, interest, and issuance costs of bonds
             4017      authorized by Section 63B-16-101 in the current fiscal year to the appropriate debt service or
             4018      sinking fund.
             4019          (5) When the general obligation bonds authorized by Section 63B-16-101 have been
             4020      paid off and the highway projects completed that are included in the prioritized project list
             4021      under Subsection (4), the Division of Finance shall transfer any existing balance in the fund
             4022      into the Transportation Investment Fund of 2005 created by Section 72-2-124 .
             4023          (6) (a) The Division of Finance shall monitor the general obligation bonds authorized
             4024      by Section 63B-16-101 .
             4025          (b) The department shall monitor the highway construction or reconstruction projects
             4026      that are included in the prioritized project list under Subsection (4).
             4027          (c) Upon request by the Executive Appropriations Committee of the Legislature:
             4028          (i) the Division of Finance shall report to the committee the status of all general
             4029      obligation bonds issued under Section 63B-16-101 ; and
             4030          (ii) the department shall report to the committee the status of all highway construction
             4031      or reconstruction projects that are included in the prioritized project list under Subsection (4).
             4032          (d) When the Division of Finance has reported that the general obligation bonds issued
             4033      by Section 63B-16-101 have been paid off and the department has reported that projects


             4034      included in the prioritized project list are complete to the Executive Appropriations Committee
             4035      of the Legislature, the Division of Finance shall transfer any existing fund balance in
             4036      accordance with Subsection (5).
             4037          (7) (a) Unless prioritized and approved by the Transportation Commission, the
             4038      department may not delay a project prioritized under this section to a different fiscal year than
             4039      programmed by the commission due to an unavoidable shortfall in revenues if:
             4040          (i) the prioritized project was funded by the Legislature in an appropriations act; or
             4041          (ii) general obligation bond proceeds have been issued for the project in the current
             4042      fiscal year.
             4043          (b) For projects identified under Subsection (7)(a), the commission shall prioritize and
             4044      approve any project delays for projects prioritized under this section due to an unavoidable
             4045      shortfall in revenues if:
             4046          (i) the prioritized project was funded by the Legislature in an appropriations act; or
             4047          (ii) general obligation bond proceeds have been issued for the project in the current
             4048      fiscal year.
             4049          Section 87. Section 72-6-118 is amended to read:
             4050           72-6-118. Definitions -- Establishment and operation of tollways -- Imposition
             4051      and collection of tolls -- Amount of tolls -- Rulemaking.
             4052          (1) As used in this section:
             4053          (a) "High occupancy toll lane" means a high occupancy vehicle lane designated under
             4054      Section 41-6a-702 that may be used by an operator of a vehicle carrying less than the number
             4055      of persons specified for the high occupancy vehicle lane if the operator of the vehicle pays a
             4056      toll or fee.
             4057          (b) "Toll" means any tax, fee, or charge assessed for the specific use of a tollway.
             4058          (c) "Toll lane" means a designated new highway or additional lane capacity that is
             4059      constructed, operated, or maintained for which a toll is charged for its use.
             4060          (d) (i) "Tollway" means a highway, highway lane, bridge, path, tunnel, or right-of-way
             4061      designed and used as a transportation route that is constructed, operated, or maintained


             4062      through the use of toll revenues.
             4063          (ii) "Tollway" includes a high occupancy toll lane and a toll lane.
             4064          (e) "Tollway development agreement" has the same meaning as defined in Section
             4065      72-6-202 .
             4066          (2) Subject to the provisions of Subsection (3), the department may:
             4067          (a) establish, expand, and operate tollways and related facilities for the purpose of
             4068      funding in whole or in part the acquisition of right-of-way and the design, construction,
             4069      reconstruction, operation, enforcement, and maintenance of or impacts from a transportation
             4070      route for use by the public;
             4071          (b) enter into contracts, agreements, licenses, franchises, tollway development
             4072      agreements, or other arrangements to implement this section;
             4073          (c) impose and collect tolls on any tollway established under this section; and
             4074          (d) grant exclusive or nonexclusive rights to a private entity to impose and collect tolls
             4075      pursuant to the terms and conditions of a tollway development agreement.
             4076          (3) (a) Except as provided under Subsection (3)(d), the department or other entity may
             4077      not establish or operate a tollway on an existing state highway, except as approved by the
             4078      commission and the Legislature.
             4079          (b) Between sessions of the Legislature, a state tollway may be designated or deleted
             4080      if:
             4081          (i) approved by the commission in accordance with the standards made under this
             4082      section; and
             4083          (ii) the tollways are submitted to the Legislature in the next year for legislative
             4084      approval or disapproval.
             4085          (c) In conjunction with a proposal submitted under Subsection (3)(b)(ii), the
             4086      department shall provide a description of the tollway project, projected traffic, the anticipated
             4087      amount of tolls to be charged, and projected toll revenue.
             4088          (d) If approved by the commission, the department may:
             4089          (i) establish high occupancy toll lanes on existing state highways; and


             4090          (ii) establish tollways on new state highways or additional capacity lanes.
             4091          (4) (a) Except as provided in Subsection (4)(b), in accordance with Title 63G, Chapter
             4092      3, Utah Administrative Rulemaking Act, the commission shall:
             4093          (i) set the amount of any toll imposed or collected on a tollway on a state highway; and
             4094          (ii) for tolls established under Subsection (4)(b), set:
             4095          (A) an increase in a toll rate or user fee above an increase specified in a tollway
             4096      development agreement; or
             4097          (B) an increase in a toll rate or user fee above a maximum toll rate specified in a
             4098      tollway development agreement.
             4099          (b) A toll or user fee and an increase to a toll or user fee imposed or collected on a
             4100      tollway on a state highway that is the subject of a tollway development agreement shall be set
             4101      in the tollway development agreement.
             4102          (5) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             4103      the department shall make rules:
             4104          (i) necessary to establish and operate tollways on state highways; and
             4105          (ii) that establish standards and specifications for automatic tolling systems.
             4106          (b) The rules shall:
             4107          (i) include minimum criteria for having a tollway; and
             4108          (ii) conform to regional and national standards for automatic tolling.
             4109          (6) (a) The commission may provide funds for public or private tollway pilot projects
             4110      or high occupancy toll lanes from General Fund monies appropriated by the Legislature to the
             4111      commission for that purpose.
             4112          (b) The commission may determine priorities and funding levels for tollways
             4113      designated under this section.
             4114          (7) (a) Except as provided in Subsection (7)(b), all revenue generated from a tollway
             4115      on a state highway shall be deposited into the Tollway [Restricted] Special Revenue Fund
             4116      created in Section 72-2-120 and used for acquisition of right-of-way and the design,
             4117      construction, reconstruction, operation, maintenance, enforcement of transportation facilities,


             4118      and other facilities used exclusively for the operation of a tollway facility within the corridor
             4119      served by the tollway.
             4120          (b) Revenue generated from a tollway that is the subject of a tollway development
             4121      agreement shall be deposited into the Tollway [Restricted] Special Revenue Fund and used in
             4122      accordance with Subsection (7)(a) unless:
             4123          (i) the revenue is to a private entity through the tollway development agreement; or
             4124          (ii) the revenue is identified for a different purpose under the tollway development
             4125      agreement.
             4126          Section 88. Section 76-7-317.1 is amended to read:
             4127           76-7-317.1. Abortion Litigation Account.
             4128          (1) As used in this section, "account" means the Abortion Litigation [Trust] Account
             4129      created in this section.
             4130          (2) There is created [in the General Fund] a restricted account within the General Fund
             4131      known as the "Abortion Litigation [Trust] Account."
             4132          (3) The Division of Finance may accept, for deposit in the restricted account, grants,
             4133      gifts, bequests, or any money made available from any private sources for the purpose
             4134      described in Subsection (4).
             4135          (4) Except as provided in Subsection (9), money deposited into the restricted account
             4136      on or after May 12, 2009, shall be retained in the account for the purpose of paying litigation
             4137      and appellate expenses of the Office of the Attorney General, including any court-ordered
             4138      payment of plaintiff's attorney fees, to defend any law passed by the Legislature on or after
             4139      January 1, 2009, that:
             4140          (a) challenges the legal concept that a woman has a constitutional right to an abortion;
             4141      or
             4142          (b) places a restriction on the right to an abortion.
             4143          (5) Money shall be appropriated by the Legislature from the account to the Office of
             4144      the Attorney General under Title 63J, Chapter 1, Budgetary Procedures Act.
             4145          (6) The restricted account may be used only for costs, expenses, and attorney fees


             4146      connected with the defense of an abortion law described in Subsection (4).
             4147          (7) Any funds in the restricted account on May 11, 2009, shall be first used to offset
             4148      [the monies] money expended by the state in connection with litigation regarding Senate Bill
             4149      23, passed in the 1991 General Session.
             4150          (8) Any funds described in Subsection (7) that are not needed to offset the [monies]
             4151      money expended by the state in connection with litigation regarding Senate Bill 23, passed in
             4152      the 1991 General Session, shall be retained in the account for the purpose described in
             4153      Subsection (4).
             4154          (9) (a) If the Legislature does not pass a law described in Subsection (4) on or before
             4155      July 1, 2014, the funds in the restricted account shall be used by the Division of Child and
             4156      Family Services, within the Department of Human Services, for adoption assistance.
             4157          (b) If, on or before July 1, 2014, the Legislature passes a law described in Subsection
             4158      (4), any funds remaining in the restricted account after the litigation and appellate expenses to
             4159      defend the law are paid shall be used by the Division of Child and Family Services, within the
             4160      Department of Human Services, for adoption assistance.
             4161          Section 89. Section 78A-2-301 is amended to read:
             4162           78A-2-301. Civil fees of the courts of record -- Courts complex design.
             4163          (1) (a) The fee for filing any civil complaint or petition invoking the jurisdiction of a
             4164      court of record not governed by another subsection is $360.
             4165          (b) The fee for filing a complaint or petition is:
             4166          (i) $75 if the claim for damages or amount in interpleader exclusive of court costs,
             4167      interest, and attorney fees is $2,000 or less;
             4168          (ii) $185 if the claim for damages or amount in interpleader exclusive of court costs,
             4169      interest, and attorney fees is greater than $2,000 and less than $10,000;
             4170          (iii) $360 if the claim for damages or amount in interpleader is $10,000 or more;
             4171          (iv) $310 if the petition is filed under Title 30, Chapter 3, Divorce, or Title 30,
             4172      Chapter 4, Separate Maintenance; and
             4173          (v) $35 for a motion for temporary separation order filed under Section 30-3-4.5 .


             4174          (c) The fee for filing a small claims affidavit is:
             4175          (i) $60 if the claim for damages or amount in interpleader exclusive of court costs,
             4176      interest, and attorney fees is $2,000 or less;
             4177          (ii) $100 if the claim for damages or amount in interpleader exclusive of court costs,
             4178      interest, and attorney fees is greater than $2,000, but less than $7,500; and
             4179          (iii) $185 if the claim for damages or amount in interpleader exclusive of court costs,
             4180      interest, and attorney fees is $7,500 or more.
             4181          (d) The fee for filing a counter claim, cross claim, complaint in intervention, third
             4182      party complaint, or other claim for relief against an existing or joined party other than the
             4183      original complaint or petition is:
             4184          (i) $55 if the claim for relief exclusive of court costs, interest, and attorney fees is
             4185      $2,000 or less;
             4186          (ii) $150 if the claim for relief exclusive of court costs, interest, and attorney fees is
             4187      greater than $2,000 and less than $10,000;
             4188          (iii) $155 if the original petition is filed under Subsection (1)(a), the claim for relief is
             4189      $10,000 or more, or the party seeks relief other than monetary damages; and
             4190          (iv) $115 if the original petition is filed under Title 30, Chapter 3, Divorce, or Title 30,
             4191      Chapter 4, Separate Maintenance.
             4192          (e) The fee for filing a small claims counter affidavit is:
             4193          (i) $50 if the claim for relief exclusive of court costs, interest, and attorney fees is
             4194      $2,000 or less;
             4195          (ii) $70 if the claim for relief exclusive of court costs, interest, and attorney fees is
             4196      greater than $2,000, but less than $7,500;
             4197          (iii) $120 if the claim for relief exclusive of court costs, interest, and attorney fees is
             4198      $7,500 or more.
             4199          (f) The fee for depositing funds under Section 57-1-29 when not associated with an
             4200      action already before the court is determined under Subsection (1)(b) based on the amount
             4201      deposited.


             4202          (g) The fee for filing a petition is:
             4203          (i) $225 for trial de novo of an adjudication of the justice court or of the small claims
             4204      department; and
             4205          (ii) $65 for an appeal of a municipal administrative determination in accordance with
             4206      Section 10-3-703.7 .
             4207          (h) The fee for filing a notice of appeal, petition for appeal of an interlocutory order, or
             4208      petition for writ of certiorari is $225.
             4209          (i) (i) Except for a petition filed under Subsection 77-18-10 (2), the fee for filing a
             4210      petition for expungement is $135.
             4211          (ii) There is no fee for a petition filed under Subsection 77-18-10 (2).
             4212          (j) (i) Fifteen dollars of the fees established by Subsections (1)(a) through (i) shall be
             4213      allocated to and between the Judges' Contributory Retirement Trust Fund and the Judges'
             4214      Noncontributory Retirement Trust Fund, as provided in Title 49, Chapter 17, Judges'
             4215      Contributory Retirement Act, and Title 49, Chapter 18, Judges' Noncontributory Retirement
             4216      Act.
             4217          (ii) Four dollars of the fees established by Subsections (1)(a) through (i) shall be
             4218      allocated by the state treasurer to be deposited in the restricted account, Children's Legal
             4219      Defense Account, as provided in Section 51-9-408 .
             4220          (iii) Three dollars of the fees established under Subsections (1)(a) through (e), (1)(g),
             4221      and (1)(r) shall be allocated to and deposited with the Dispute Resolution [Fund] Account as
             4222      provided in Section 78B-6-209 .
             4223          (iv) Fifteen dollars of the fees established by Subsections (1)(a), (1)(b)(iii) and (iv),
             4224      (1)(d)(iii) and (iv), (1)(g)(ii), (1)(h), and (1)(i) shall be allocated by the state treasurer to be
             4225      deposited in the restricted account, Court Security Account, as provided in Section
             4226      78A-2-602 .
             4227          (v) Five dollars of the fees established by Subsections (1)(b)(i) and (ii), (1)(d)(ii) and
             4228      (1)(g)(i) shall be allocated by the state treasurer to be deposited in the restricted account, Court
             4229      Security Account, as provided in Section 78A-2-602 .


             4230          (k) The fee for filing a judgment, order, or decree of a court of another state or of the
             4231      United States is $35.
             4232          (l) The fee for filing probate or child custody documents from another state is $35.
             4233          (m) (i) The fee for filing an abstract or transcript of judgment, order, or decree of the
             4234      Utah State Tax Commission is $30.
             4235          (ii) The fee for filing an abstract or transcript of judgment of a court of law of this
             4236      state or a judgment, order, or decree of an administrative agency, commission, board, council,
             4237      or hearing officer of this state or of its political subdivisions other than the Utah State Tax
             4238      Commission, is $50.
             4239          (n) The fee for filing a judgment by confession without action under Section
             4240      78B-5-205 is $35.
             4241          (o) The fee for filing an award of arbitration for confirmation, modification, or
             4242      vacation under Title 78B, Chapter 11, Utah Uniform Arbitration Act, that is not part of an
             4243      action before the court is $35.
             4244          (p) The fee for filing a petition or counter-petition to modify a decree of divorce is
             4245      $100.
             4246          (q) The fee for filing any accounting required by law is:
             4247          (i) $15 for an estate valued at $50,000 or less;
             4248          (ii) $30 for an estate valued at $75,000 or less but more than $50,000;
             4249          (iii) $50 for an estate valued at $112,000 or less but more than $75,000;
             4250          (iv) $90 for an estate valued at $168,000 or less but more than $112,000; and
             4251          (v) $175 for an estate valued at more than $168,000.
             4252          (r) The fee for filing a demand for a civil jury is $250.
             4253          (s) The fee for filing a notice of deposition in this state concerning an action pending
             4254      in another state under Utah Rule of Civil Procedure 26 is $35.
             4255          (t) The fee for filing documents that require judicial approval but are not part of an
             4256      action before the court is $35.
             4257          (u) The fee for a petition to open a sealed record is $35.


             4258          (v) The fee for a writ of replevin, attachment, execution, or garnishment is $50 in
             4259      addition to any fee for a complaint or petition.
             4260          (w) (i) The fee for a petition for authorization for a minor to marry required by Section
             4261      30-1-9 is $5.
             4262          (ii) The fee for a petition for emancipation of a minor provided in Title 78A, Chapter
             4263      6, Part 8, Emancipation, is $50.
             4264          (x) The fee for a certificate issued under Section 26-2-25 is $8.
             4265          (y) The fee for a certified copy of a document is $4 per document plus 50 cents per
             4266      page.
             4267          (z) The fee for an exemplified copy of a document is $6 per document plus 50 cents
             4268      per page.
             4269          (aa) The Judicial Council shall by rule establish a schedule of fees for copies of
             4270      documents and forms and for the search and retrieval of records under Title 63G, Chapter 2,
             4271      Government Records Access and Management Act. Fees under this Subsection (1)(aa) shall
             4272      be credited to the court as a reimbursement of expenditures.
             4273          (bb) There is no fee for services or the filing of documents not listed in this section or
             4274      otherwise provided by law.
             4275          (cc) Except as provided in this section, all fees collected under this section are paid to
             4276      the General Fund. Except as provided in this section, all fees shall be paid at the time the
             4277      clerk accepts the pleading for filing or performs the requested service.
             4278          (dd) The filing fees under this section may not be charged to the state, its agencies, or
             4279      political subdivisions filing or defending any action. In judgments awarded in favor of the
             4280      state, its agencies, or political subdivisions, except the Office of Recovery Services, the court
             4281      shall order the filing fees and collection costs to be paid by the judgment debtor. The sums
             4282      collected under this Subsection (1)(dd) shall be applied to the fees after credit to the judgment,
             4283      order, fine, tax, lien, or other penalty and costs permitted by law.
             4284          (2) (a) (i) From March 17, 1994 until June 30, 1998, the administrator of the courts
             4285      shall transfer all revenues representing the difference between the fees in effect after May 2,


             4286      1994, and the fees in effect before February 1, 1994, as dedicated credits to the Division of
             4287      Facilities Construction and Management Capital Projects Fund.
             4288          (ii) (A) Except as provided in Subsection (2)(a)(ii)(B), the Division of Facilities
             4289      Construction and Management shall use up to $3,750,000 of the revenue deposited in the
             4290      Capital Projects Fund under this Subsection (2)(a) to design and take other actions necessary
             4291      to initiate the development of a courts complex in Salt Lake City.
             4292          (B) If the Legislature approves funding for construction of a courts complex in Salt
             4293      Lake City in the 1995 Annual General Session, the Division of Facilities Construction and
             4294      Management shall use the revenue deposited in the Capital Projects Fund under this
             4295      Subsection (2)(a)(ii) to construct a courts complex in Salt Lake City.
             4296          (C) After the courts complex is completed and all bills connected with its construction
             4297      have been paid, the Division of Facilities Construction and Management shall use any monies
             4298      remaining in the Capital Projects Fund under this Subsection (2)(a)(ii) to fund the Vernal
             4299      District Court building.
             4300          (iii) The Division of Facilities Construction and Management may enter into
             4301      agreements and make expenditures related to this project before the receipt of revenues
             4302      provided for under this Subsection (2)(a)(iii).
             4303          (iv) The Division of Facilities Construction and Management shall:
             4304          (A) make those expenditures from unexpended and unencumbered building funds
             4305      already appropriated to the Capital Projects Fund; and
             4306          (B) reimburse the Capital Projects Fund upon receipt of the revenues provided for
             4307      under this Subsection (2).
             4308          (b) After June 30, 1998, the administrator of the courts shall ensure that all revenues
             4309      representing the difference between the fees in effect after May 2, 1994, and the fees in effect
             4310      before February 1, 1994, are transferred to the Division of Finance for deposit in the restricted
             4311      account.
             4312          (c) The Division of Finance shall deposit all revenues received from the court
             4313      administrator into the restricted account created by this section.


             4314          (d) (i) From May 1, 1995 until June 30, 1998, the administrator of the courts shall
             4315      transfer $7 of the amount of a fine or bail forfeiture paid for a violation of Title 41, Motor
             4316      Vehicles, in a court of record to the Division of Facilities Construction and Management
             4317      Capital Projects Fund. The division of money pursuant to Section 78A-5-110 shall be
             4318      calculated on the balance of the fine or bail forfeiture paid.
             4319          (ii) After June 30, 1998, the administrator of the courts or a municipality shall transfer
             4320      $7 of the amount of a fine or bail forfeiture paid for a violation of Title 41, Motor Vehicles, in
             4321      a court of record to the Division of Finance for deposit in the restricted account created by this
             4322      section. The division of money pursuant to Section 78A-5-110 shall be calculated on the
             4323      balance of the fine or bail forfeiture paid.
             4324          (3) (a) There is created within the General Fund a restricted account known as the
             4325      State Courts Complex Account.
             4326          (b) The Legislature may appropriate monies from the restricted account to the
             4327      administrator of the courts for the following purposes only:
             4328          (i) to repay costs associated with the construction of the court complex that were
             4329      funded from sources other than revenues provided for under this Subsection (3)(b)(i); and
             4330          (ii) to cover operations and maintenance costs on the court complex.
             4331          Section 90. Section 78B-6-209 is amended to read:
             4332           78B-6-209. Dispute Resolution Restricted Account -- Appropriation.
             4333          There is created [within the General Fund] a restricted account within the General
             4334      Fund known as the "Dispute Resolution [Fund.] Account." Three dollars of the fees
             4335      established in Subsections 78A-2-301 (1)(a) through (e), (1)(g), and (1)(r) shall be allocated to
             4336      and deposited in the [fund] restricted account. The Legislature shall annually appropriate
             4337      money from the Dispute Resolution [Fund] Account to the Administrative Office of the Courts
             4338      to implement the purposes of the Alternative Dispute Resolution Act.
             4339          Section 91. Repealer.
             4340          This bill repeals:
             4341          Section 63M-5-202, Prepaid Sales and Use Tax Construction Account -- Use of


             4342      account funds.
             4343          Section 92. Effective date.
             4344          (1) If approved by two-thirds of all the members elected to each house, the
             4345      amendments to Section 26-9-4 take effect upon approval by the governor, or the day following
             4346      the constitutional time limit of Utah Constitution Article VII, Section 8, without the governor's
             4347      signature, or in the case of a veto, the date of veto override.
             4348          (2) Except as provided in Subsection (1), this bill takes effect on May 11, 2010.
             4349          Section 93. Coordinating S.B. 191 with S.B. 123 -- Technical amendments.
             4350          If this S.B. 191 and S.B. 123, Motion Picture Incentive Fund Amendments, both pass,
             4351      it is the intent of the Legislature that the Office of Legislative Research and General Counsel
             4352      shall prepare the Utah Code database for publication by:
             4353          (1) amending Subsection 63M-1-1803 (1) to read as follows:
             4354          "(1) (a) There is created within the General Fund a restricted account known as the
             4355      Motion Picture Incentive [Fund] Account, which shall be used to provide cash rebate
             4356      incentives for:
             4357          (i) within-the-state production of television series[,];
             4358          (ii) made-for-television movies[,]; and
             4359          (iii) motion pictures, including feature films and independent films.
             4360          (b) All interest generated from investment of money in the [fund] restricted account
             4361      shall be deposited in the [fund] restricted account.
             4362          (c) The [fund] restricted account shall consist of an annual appropriation by the
             4363      Legislature.
             4364          (d) The [Division of Finance] office shall:
             4365          (i) with the advice of the board, administer the restricted account; and
             4366          (ii) make payments from the restricted account as required under this section."; and
             4367          (2) amending Subsection 63M-1-1803 (2)(g) to read:
             4368          "(g) Subject to Subsection (3), if the incentive is in the form of a cash rebate, the
             4369      office shall [submit to the Division of Finance:] pay the incentive from the restricted account


             4370      to the motion picture company, notwithstanding Subsections 51-5-3 (23)(b) and
             4371      63J-1-104 (4)(c)."


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