C.R.S. § 24-35-123: Cost recovery cash fund - creation - definitions.

(1) As used in this section, unless the context otherwise requires:

(a) "Department" means the department of revenue.

(b) "Cost recovery cash fund" or "fund" means the cost recovery cash fund created in subsection (2) of this section.

(2) (a) The cost recovery cash fund is created in the state treasury. The fund consists of money retained by the department and credited to the fund by the state treasurer in connection with the following:

(I) The cost of collecting, administering, and enforcing the prepaid wireless 911 charge pursuant to section 29-11-102.5 (3)(e)(II);

(II) The cost of collecting, administering, and enforcing the production fees for clean transit and the production fees for wildlife and land remediation pursuant to section 33-61-104 (1);

(III) The cost of collecting, administering, and enforcing the enterprise per ride fees pursuant to section 40-10.1-607.5 (4); and

(IV) The cost of collecting, administering, and enforcing the retail delivery fee and the enterprise retail delivery fees pursuant to section 43-4-218 (4)(b).

(b) All money in the cost recovery cash fund is continuously appropriated to the department to defray the costs incurred by the department in collecting, enforcing, and administering the following charges and fees:

(I) The prepaid wireless 911 charge collected pursuant to part 1 of article 11 of title 29;

(II) The production fees for clean transit and the production fees for wildlife and land remediation collected pursuant to article 61 of title 33;

(III) The enterprise per ride fees collected pursuant to section 40-10.1-607.5; and

(IV) The retail delivery fees and the enterprise retail delivery fees collected pursuant to section 43-4-218.

(3) The state treasurer shall credit all interest and income derived from the deposit and investment of money in the cost recovery cash fund to the fund.

(4) The fund is exempt from the limitations set forth in section 24-75-402.

(5) On or before November 1, 2027, and on or before November 1 of each year thereafter, the department shall submit a report to the joint budget committee with the following:

(a) The cost associated with collecting, administering, and enforcing each fee and charge that is collected, administered, and enforced from money in the cost recovery cash fund; and

(b) Where applicable and when information is readily available, details on specific tasks that contribute a significant portion of the overall workload in connection with the fees and charges that have the largest cost to collect, administer, and enforce.