Utah Code Ann. § 41-12a-806
(2) The account consists of money generated from the following revenue sources:
(3)
(4) The Legislature shall appropriate money from the account to:
(c) the State Tax Commission to:
(d) the department to reimburse a person for the costs of towing and storing the person's vehicle if:
(6)
Amended by Chapter 294, 2025 General Session