Utah Code Ann. § 63J-1-102 – Definitions.

(1) "Dedicated credits" means collections by an agency that are deposited directly into an account for expenditure on a separate line item and program.
(2) "Federal revenues" means collections by an agency from a federal source that are deposited into an account for expenditure on a separate line item and program.
(3) "Fixed collections" means collections that are:
1. (a) fixed at a specific amount by law or by an appropriation act; and
2. (b) required to be deposited into a separate line item and program.
(4) "Free revenue" includes:
1. (a) collections that are required by law to be deposited in:
  1. (i) the General Fund;
  2. (ii) the Education Fund;
  3. (iii) the Uniform School Fund; or
  4. (iv) the Transportation Fund;
2. (b) collections that are not otherwise designated by law;
3. (c) collections that are not externally restricted; and
4. (d) collections that are not included in an approved work program.
(5) "Major revenue types" means:
1. (a) free revenue;
2. (b) restricted revenue;
3. (c) dedicated credits; and
4. (d) fixed collections.
(6) "Restricted revenue" means collections that are:
1. (a) deposited, by law, into a separate fund, subfund, or account; and
2. (b) designated for a specific program or purpose.