(1) There is created within the General Fund a restricted account known as the "Targeted Advertising Tax Restricted Account." (2) The account consists of: (a) revenue collected from the tax imposed by Section 59-35-201; and (b) amounts appropriated by the Legislature. (3) Subject to appropriation, money in the account may be used for: (a) child literacy programs; (b) civic information programs; (c) youth sports or recreational programs; (d) youth volunteerism programs; (e) mental health programs or services for children; (f) adoption and foster care services; (g) public education or awareness campaigns regarding the effects of targeted advertising on children, families, and adults; and (h) offsetting the costs of programs or services described in Subsections (3)(a) through (g).
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