Sources of revenue.

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(1) All net revenue from the following sources shall be paid into and credited to the highway users tax fund as soon as received:

  1. From the imposition of any excise tax on motor fuel;

  2. From the imposition of annual registration fees on drivers, motor vehicles, trailers,and semitrailers, except as provided in section 42-3-304 (19), C.R.S.;

  3. From the imposition of passenger-mile taxes on vehicles or any fee or payment substituted therefor;

  4. Repealed.

  5. From interest or income earned on the deposit and investment of moneys in the fund.

Source: L. 53: p. 502, § 3. CRS 53: § 120-12-3. C.R.S. 1963: § 120-12-3. L. 77: (1)(d) added, p. 1887, § 2, effective June 9. L. 89: (1)(d) repealed, p. 1600, § 23, effective January 1, 1990; (1)(c) amended, p. 1600, § 21, effective July 1, 1993. L. 2001: (1)(b) amended, p. 1022, § 8, effective June 5. L. 2005: (1)(e) added, p. 139, § 1, effective April 5; (1)(b) amended, p. 1184, § 38, effective August 8.

Cross references: For the legislative declaration contained in the 2001 act amending subsection (1)(b), see section 1 of chapter 278, Session Laws of Colorado 2001.


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