Utah Code § 63J-2-202

Disposition of revenues
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(1) If the Legislature or the Division of Finance establishes a new revenue type by law, the agency
shall include that new revenue type in its budget request for the next fiscal year.
(2)
(a) Except as provided in Subsection (2)(b), if any agency fails to include the estimates of a
revenue type in its annual budget request, the Division of Finance shall deposit the money
collected in that revenue type into the General Fund or other appropriate fund as free or
restricted revenue.
(b) The Division of Finance may not deposit the money collected from a revenue type not
included in an agency's annual budget request into the General Fund or other appropriate
fund if the agency did not include the estimates of the revenue type in its annual budget

request because the Legislature had not yet established or authorized the new revenue type
by law.

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