32B-2-301.  State propertyLiquor Control Fund — Money to be retained by department — Department building process.

(1)  The following are property of the state:

Terms Used In Utah Code 32B-2-301

  • Alcoholic product: includes an alcoholic beverage. See Utah Code 32B-1-102
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Commissioner: means a member of the commission. See Utah Code 32B-1-102
  • Department: means the Department of Alcoholic Beverage Control created in Section 32B-2-203. See Utah Code 32B-1-102
  • 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.
  • Liquor: includes :
(A) heavy beer;
(B) wine; and
(C) a flavored malt beverage. See Utah Code 32B-1-102
  • Liquor Control Fund: means the enterprise fund created by Section 32B-2-301. See Utah Code 32B-1-102
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Statute: A law passed by a legislature.
  • Supplier: means a person who sells an alcoholic product to the department. See Utah Code 32B-1-102
  • (a)  the money received in the administration of this title, except as otherwise provided; and

    (b)  property acquired, administered, possessed, or received by the department.


    (a)  There is created an enterprise fund known as the “Liquor Control Fund.”

    (b)  Except as provided in Section 32B-2-304, the department shall deposit the following into the Liquor Control Fund:

    (i)  money received in the administration of this title; and

    (ii)  money received from the markup described in Section 32B-2-304.

    (c)  The department may draw from the Liquor Control Fund only to the extent appropriated by the Legislature or provided by statute.

    (d)  The net position of the Liquor Control Fund may not fall below zero.


    (a)  Notwithstanding Subsection (2)(c), the department may draw by warrant from the Liquor Control Fund without an appropriation for an expenditure that is directly incurred by the department:

    (i)  to purchase an alcoholic product;

    (ii)  to transport an alcoholic product from the supplier to a warehouse of the department; or

    (iii)  for variances related to an alcoholic product, including breakage or theft.

    (b)  If the balance of the Liquor Control Fund is not adequate to cover a warrant that the department draws against the Liquor Control Fund, to the extent necessary to cover the warrant, the cash resources of the General Fund may be used.


    (a)  As used in this Subsection (4), “base budget” means the same as that term is defined in legislative rule.

    (b)  The department’s base budget shall include as an appropriation from the Liquor Control Fund:

    (i)  credit card related fees paid by the department;

    (ii)  package agency compensation; and

    (iii)  the department’s costs of shipping and warehousing alcoholic products.


    (a)  The Division of Finance shall transfer annually from the Liquor Control Fund to the General Fund a sum equal to the amount of net profit earned from the sale of liquor since the preceding transfer of money under this Subsection (5).

    (b)  After each fiscal year, the Division of Finance shall calculate the amount for the transfer on or before September 1 and the Division of Finance shall make the transfer on or before September 30.

    (c)  The Division of Finance may make year-end closing entries in the Liquor Control Fund to comply with Subsection 51-5-6(2).


    (a)  By the end of each day, the department shall:

    (i)  make a deposit to a qualified depository, as defined in Section 51-7-3; and

    (ii)  report the deposit to the state treasurer.

    (b)  A commissioner or department employee is not personally liable for a loss caused by the default or failure of a qualified depository.

    (c)  Money deposited in a qualified depository is entitled to the same priority of payment as other public funds of the state.

    (7)  Before the Division of Finance makes the transfer described in Subsection (5), the department may retain each fiscal year from the Liquor Control Fund $1,000,000 that the department may use for:

    (a)  capital equipment purchases;

    (b)  salary increases for department employees;

    (c)  performance awards for department employees; or

    (d)  information technology enhancements because of changes or trends in technology.

    Amended by Chapter 329, 2018 General Session