Utah Code § 53-1-123

Nicotine Disposal and Enforcement Restricted Account
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(1) There is created within the General Fund a restricted account known as the "Nicotine Disposal
and Enforcement Restricted Account."
(2) The Nicotine Disposal and Enforcement Restricted Account consists of:
(a) revenue allocated and collected from a license fee imposed under Sections 59-14-201,
59-14-301, and 59-14-803; and
(b) appropriations from the Legislature.
(3) For each fiscal year and subject to appropriation by the Legislature, the Division of Finance
shall distribute from the funds deposited under Subsection (2)(a) into the Nicotine Disposal and
Enforcement Restricted Account to the department for:
(a) the disposal of confiscated electronic cigarette products; and
(b) additional law enforcement officers to disrupt organizations and networks that provide
tobacco products, electronic cigarette products, nicotine products, and other illegal controlled
substances to minors.
(4) Subject to appropriation, the department may determine how the funds may be used if the
funds are used for a purpose described in Subsection (3).
(5) The department may award grants to other state and local law enforcement agencies and local
education agencies for the disposal of confiscated electronic cigarette products.

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