Utah Code § 51-13-101

Definitions
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As used in this chapter:
(1) "Division" means the Division of Finance created in Section 63A-3-101.
(2) "Excess revenue collections" means any amount of General Fund or Income Tax Fund revenue
that, in any fiscal year, exceeds the estimated revenue for that fiscal year last adopted by the
Executive Appropriations Committee by more than two standard deviations on a 20-year mean.
(3) "Fund" means the State Sovereignty Fund created in Section 51-13-201.
(4) "General Fund Budget Reserve Account" means the General Fund Budget Reserve Account
created in Section 63J-1-312.

(5) "Income Tax Fund Budget Reserve Account" means the Income Tax Fund Budget Reserve
Account created in Section 63J-1-313.
(6)
(a) "Principal" means money deposited into the State Sovereignty Fund in accordance with
Section 51-13-201.
(b) "Principal" does not include earnings like interest, dividends, or asset appreciation credited to
the State Sovereignty Fund.
(7) "Reserve account surplus" means an amount described in Subsection 63J-1-312(3)(a)(ii)(B) or
63J-1-313(3)(a)(ii)(B).

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