(1) Except as provided in Subsections (2) and (3), the commission shall deposit revenue collected under this chapter as follows:

lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Utah Code 59-15-109

  • beer: means :
         (1)(a) beer as defined in Section 32B-1-102; or
         (1)(b) heavy beer as defined in Section 32B-1-102. See Utah Code 59-15-101
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
     (1)(a) the greater of the following shall be deposited into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403:

          (1)(a)(i) an amount calculated by:

               (1)(a)(i)(A) determining an amount equal to 50% of the revenue collected for the fiscal year two years preceding the fiscal year for which the deposit is made; and
               (1)(a)(i)(B) subtracting $30,000 from the amount determined under Subsection (1)(a)(i)(A); or
          (1)(a)(ii) $4,350,000; and
     (1)(b) the revenue collected in excess of the amount deposited in accordance with Subsection (1)(a) shall be deposited into the General Fund.
(2) The commission shall annually deposit into the Alcoholic Beverage Enforcement and Treatment Restricted Account created in Section 32B-2-403 an amount equal to the amount of revenue generated in the current fiscal year by the portion of the tax imposed under Section 59-15-101 that is equal to:

     (2)(a) $0.30 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2003; and
     (2)(b) a proportionate rate to the rate described in Subsection (2)(a) for:

          (2)(b)(i) any quantity of beer other than a 31-gallon barrel; or
          (2)(b)(ii) the fractional parts of a 31-gallon barrel.
(3) Beginning fiscal year 2024-25, the commission shall annually deposit into the Alcoholic Beverage Control Act Enforcement Fund created in Section 32B-2-305 an amount equal to the amount of revenue generated in the current fiscal year by the portion of the tax imposed under Section 59-15-101 that exceeds:

     (3)(a) $13.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024; and
     (3)(b) a proportionate rate to the rate described in Subsection (3)(a) for:

          (3)(b)(i) any quantity of beer other than a 31-gallon barrel; or
          (3)(b)(ii) the fractional parts of a 31-gallon barrel.
(4)

     (4)(a) The commission shall notify the entities described in Subsection (4)(b) not later than the September 1 preceding the fiscal year of the deposit of:

          (4)(a)(i) the amount of the proceeds of the beer excise tax collected in accordance with this section for the fiscal year two years preceding the fiscal year of deposit; and
          (4)(a)(ii) an amount equal to 50% of the amount listed in Subsection (4)(a)(i).
     (4)(b) The notification required by Subsection (4)(a) shall be sent to:

          (4)(b)(i) the Governor’s Office of Planning and Budget; and
          (4)(b)(ii) the Legislative Fiscal Analyst.
  Previous section
Next section  
 Chapter 15 Contents