(1) The moneys in the highway users tax fund shall be apportioned monthly. The apportionment may be made by the state treasurer based upon estimates from the department of revenue on current monthly collections of highway users taxes, with monthly reconciliation of the state, county, and municipal accounts in each successive month. The department of revenue shall provide estimates to the state treasurer by the seventh working day of each month. The state treasurer shall apportion the funds within five working days of receiving estimates from the department of revenue.
(2) to (4) Repealed.
(5) Revenues raised by the excise tax imposed on gasoline and special fuel pursuant to sections 39-27-102 and 39-27-102.5, C.R.S., equal to the first seven cents per gallon of such tax shall be placed in the highway users tax fund to be allocated as follows:
Sixty-five percent of such revenue shall be paid to the state highway fund and shallbe expended as provided in section 43-4-206.
Twenty-six percent of such revenue shall be paid to the county treasurers of therespective counties, subject to annual appropriation by the general assembly, and shall be allocated and expended as provided in section 43-4-207.
Nine percent of such revenue shall be paid to cities and incorporated towns within thelimits of the respective counties, subject to annual appropriation by the general assembly, and shall be allocated and expended as provided in section 43-4-208 (2).
(5.5) The following highway users tax fund revenues shall be allocated and expended in accordance with the formula specified in subsection (5) of this section:
Revenues from fines, penalties, or forfeitures that are credited to the fund pursuant tosections 18-4-509 (2)(a), 39-27-102 (9)(c), 39-27-104 (1)(g)(III), 42-1-217 (1)(a), (1)(b), (1)(d), (1)(e), and (2), 42-4-225 (3), and 42-4-235 (2)(a), C.R.S.;
Revenues from motor vehicle license plate, identification plate, and placard fees thatare credited to the fund pursuant to section 42-4-202 (4)(d) and article 3 of title 42, C.R.S.;
Revenues from driver's license fees, motor vehicle title and registration fees, andmotorist insurance identification fees that are credited to the fund pursuant to sections 42-2-132 (4)(b), 42-3-304 (18)(d)(I), and 42-3-306 (6) and (7), C.R.S.;
Revenues from the imposition of passenger-mile taxes on vehicles, any additionalpenalties or interest imposed thereon, or any fee or payment substituted therefor that is imposed pursuant to sections 42-3-304 (13), 42-3-306 (11)(a) and (11)(b), and 42-3-308 (5), C.R.S., and credited to the fund pursuant to section 43-4-203 (1)(c);
Revenues from sales of abandoned motor vehicles that are credited to the fund pursuant to sections 42-4-1809 (2)(d) and 42-4-2108 (2)(c), C.R.S.;
Revenues from fees that are credited to the fund pursuant to section 42-3-311 (1),C.R.S., and that exceed the amount of appropriations made from the fund pursuant to those sections for the purpose of defraying specified administrative expenses;
Revenues from interest or income earned on the deposit and investment of moneys inthe fund; and
Revenues from any source that are credited to the fund, but not to any specific account within the fund, the allocation and expenditure of which is not otherwise specified by law.
(6) Revenues raised by the excise tax imposed on gasoline and special fuel pursuant to sections 39-27-102 and 39-27-102.5, C.R.S., in excess of seven cents per gallon of tax, shall be placed in the highway users tax fund to be allocated as follows; except that revenues raised by the excise tax imposed on gasoline in excess of eighteen cents per gallon of tax shall be allocated according to the provisions of paragraph (b) of this subsection (6):
Sixteen percent of such revenue shall be deposited in a special account within thehighway users tax fund until July 1, 1997, and shall be expended only for highway bridge repair, replacement, or posting, pursuant to provisions of paragraph (a) of subsection (7) of this section.
The remaining balance of such revenue may be expended only for improvements tohighways within the state, including new construction, safety improvements, maintenance, and capacity improvements, and for other transportation-related projects to the extent authorized by sections 43-4-206 (3), 43-4-207 (1), and 43-4-208 (1), and may not be expended for administrative purposes. Such revenue is allocated as follows:
Sixty percent of such revenue shall be paid to the state highway fund and shall beexpended as provided in section 43-4-206.
Twenty-two percent of such revenue shall be paid to the county treasurers of therespective counties, subject to annual appropriation by the general assembly, and shall be allocated and expended as provided in section 43-4-207.
Eighteen percent of such revenue shall be paid to the cities and incorporated towns,subject to annual appropriation by the general assembly, and shall be allocated and expended as provided in section 43-4-208 (2)(b) and (6)(a).
Revenues from the surcharges, fees, and fines credited to the highway users taxfund pursuant to section 43-4-804 (1) shall be allocated and expended in accordance with the formula specified in paragraph (b) of subsection (6) of this section.
Money transferred from the general fund to the highway users tax fund pursuant tosection 24-75-219 (5)(a)(II) and (5)(b)(II) is allocated and expended as follows:
Fifty percent of the money is paid to the county treasurers of the respective counties,subject to annual appropriation by the general assembly, and allocated and expended as provided in section 43-4-207; and
Fifty percent of the money is paid to the cities and incorporated towns, subject toannual appropriation by the general assembly, and allocated and expended as provided in section 43-4-208 (2) and (6)(a).
(6.5) (a) Except as otherwise provided in subsections (6.4) and (6.7) of this section, the revenue accrued to and transferred to the highway users tax fund pursuant to section 24-75-219 or 39-26-123 (4)(a) or appropriated to the highway users tax fund pursuant to House Bill 021389, enacted in 2002, must be paid to the state highway fund for allocation to the department of transportation and expended as provided in section 43-4-206 (2).
Repealed.
(Deleted by amendment, L. 2005, p. 296, § 61, effective August 8, 2005.) (d) Repealed.
(Deleted by amendment, L. 2009, (SB 09-228), ch. 410, p. 2270, § 24, effectiveJuly 1, 2009.)
Money transferred from the general fund to the highway users tax fund pursuant tosection 24-75-219 (5)(b.5) must be allocated and expended in accordance with the formula specified in subsection (6)(b) of this section.
(7) (a) Revenues accumulated in the special account for highway bridges, as provided in paragraph (a) of subsection (6) of this section, shall be allocated at least once each year among state, counties, and municipal highway systems based on total cost needs under the criteria developed by means of the most current report of the federal bridge inventory program. For the fiscal year commencing on July 1, 1981, the allocation shall be determined in accordance with needs developed by October 1, 1981. In subsequent fiscal years, the allocation shall be determined in accordance with needs reports available on January 1, 1982, and January 1 of each subsequent year, with the allocation amounts to be effective on July 1 of each year. After allocation of the state share of the special bridge account, the share for the counties and municipalities shall be allocated, subject to annual appropriation by the general assembly, based upon need as determined by the special highway committee which shall be composed of four representatives each from counties and municipalities. Allocations to local governments shall require a minimum of twenty percent of local matching funds from revenues other than the special bridge account within the highway users tax fund.
(b) Repealed.
(8) to (12) Repealed.
(13) All of the additional revenues which are credited to the highway users tax fund as a result of the enactment of House Bill No. 1012 at the first extraordinary session of the fiftyseventh general assembly shall be expended only for improvements to highways within the state, including new construction, safety improvements, maintenance, and capacity improvements. No moneys shall be expended for administrative purposes.
Source: L. 53: p. 503, § 5. CRS 53: § 120-12-5. C.R.S. 1963: § 120-12-5. L. 65: p. 929, § 4. L. 75: (2) amended, p. 1575, § 1, effective March 26. L. 79: (3) and (4) added, pp. 1470, 1471, § 2, effective July 1. L. 81: (5) to (7) added, p. 1895, § 5, effective June 19. L. 84: (1) amended, p. 1026, § 3, effective March 16. L. 86: (6)(a) and (7)(b) amended, p. 1211, § 1, effective April 3; (2.5) added and IP(6)(b) amended, pp. 1120, 1134, §§ 21, 11, effective July 1. L. 87: (3) and (4) repealed and (8) to (12) added, pp. 1558, 1554, 1555, §§ 10, 3, effective July
1. L. 88: (2.5) repealed, p. 1434, § 24, effective June 11. L. 89, 1st Ex. Sess.: (13) added, p. 67,
§ 27, effective August 1. L. 90: IP(6) amended, p. 1829, § 2, effective July 1. L. 92: (6)(a) and (7)(b) amended, p. 1341, § 1, effective March 24. L. 93: (2), (5)(b), (5)(c), (6)(b)(II), (6)(b)(III), and (7)(a) amended, p. 1516, § 20, effective June 6. L. 95: (2) amended, p. 1300, § 2, effective June 5. L. 97: (6.5) added, p. 1533, § 2, effective July 1. L. 98: (6.5)(b) amended, p. 906, § 4, effective May 26. L. 99: (6.5)(b) repealed, p. 562, § 2, effective May 7. L. 2000: IP(5) and IP(6) amended, p. 1938, § 22, effective October 1; (6.5)(a) amended and (6.5)(c) added, p. 1361, § 47, effective July 1, 2001; (6.5)(a) amended and (6.5)(d) added, p. 1428, § 4, effective July 1, 2001. L. 2002: (6.5)(a) and IP(6.5)(c) amended, p. 146, § 3, effective March 27; (6.6) added, p. 738, §
8, effective August 7; (6.6) added, p. 718, § 8, effective August 7. L. 2003: (2) repealed, p. 1701, § 9, effective May 14. L. 2005: (5.5) added, p. 139, § 2, effective April 5; (6.5)(a) and (6.5)(c) amended, p. 296, § 61, effective August 8. L. 2006: (5.5)(b), (5.5)(c), (5.5)(d), and (5.5)(f) amended, p. 1515, § 84, effective June 1; (6.5)(a) amended, p. 1604, § 6, effective July 2. L. 2007: (5.5)(b) amended, p. 1574, § 11, effective July 1. L. 2009: (6.3) added, (SB 09-108), ch. 5, p. 55, § 18, effective March 2; (5.5)(f) amended, (SB 09-274), ch. 210, p. 957, § 10, effective May 1; (6.5)(a) and (6.6) amended, (SB 09-228), ch. 410, p. 2270, § 24, effective July 1. L. 2010: (5.5)(c) amended and (6.5)(d) repealed, (SB 10-212), ch. 412, pp. 2040, 2032, §§ 22, 1, effective July 1. L. 2011: (6.5)(a) amended, (HB 11-1303), ch. 264, p. 1183, § 114, effective August 10. L. 2013: IP(6)(b) amended, (SB 13-048), ch. 138, p. 450, § 2, effective July 1. L. 2018: (6.4) added, (SB 18-001), ch. 353, p. 2099, § 5, effective May 31. L. 2019: (6.5)(a) amended and (6.7) added, (SB 19-262), ch. 431, p. 3740, § 2, effective June 3. L. 2020: (7)(b) repealed, (SB 20-136), ch. 70, p. 286, § 17, effective September 14.
Editor's note: (1) Subsection (12) provided for the repeal of subsections (8) to (12), effective July 1, 1991. (See L. 87, p. 1554.)
(2) Amendments to subsection (6.5)(a) by House Bill 00-1227 and Senate Bill 00-011 were harmonized.
Cross references: For the legislative declaration in the 2013 act amending the introductory portion to subsection (6)(b), see section 1 of chapter 138, Session Laws of Colorado 2013. For the legislative declaration in SB 18-001, see section 1 of chapter 353, Session Laws of Colorado 2018. For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020.