Utah Code § 63L-8-309
Timber Fund.
(1) There is created an expendable special revenue fund known as the "Timber Fund." (2) The fund described in Subsection (1) shall consist of: (a) money received from the disposal of timber prepared for sale from public lands; (b) money voluntarily donated or contributed to the fund; and (c) interest earned on the fund. (3) The DLM may expend money in the fund for the purposes of: (a) planning and preparing timber for disposal; (b) the administration of timber sales; (c) site preparation and reforestation; (d) wildfire suppression and rehabilitation on forested public land; and (e) overhead and direct costs associated with timber management.