Distribution. (1) There is created within the General Fund a restricted account known as the "Minor Mental Health Restricted Account." (2) The account consists of: (a) revenue collected from the tax imposed by Section 59-38-103; (b) appropriations made to the account by the Legislature; (c) interest and earnings on account money; (d) donations or grants from public or private entities; and (e) transfers from the Minor Online Safety Restricted Account as provided in Section 78B-3-1007. (3) The Division of Finance shall: (a) deposit 90% of the revenue described in Subsection (2)(a) into the account; and (b) deposit 10% of the revenue described in Subsection (2)(a) into the Minor Online Safety Restricted Account created in Section 78B-3-1007. (4) Upon appropriation by the Legislature, money in the account shall be distributed to the Department of Health and Human Services for: (a) mental health treatment programs for minors affected by material harmful to minors; (b) educational programs for parents, guardians, educators, and minors on the mental health risks associated with material harmful to minors; (c) early prevention and intervention programs for minors at risk of mental health harm from material harmful to minors; and (d) research and public awareness campaigns addressing mental health harm to minors caused by material harmful to minors.
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