C.R.S. § 38-25.5-105: Department of revenue fees - tax lien certification fund - transfer.

(1) Except as provided in section 38-25.5-103.5, fees collected by the department of revenue pursuant to this article 25.5 shall be deposited in the state treasury in the tax lien certification fund, which is created. Money so deposited and all interest and income derived from the deposit and investment of such money shall be used by the department of revenue for the purposes of this article 25.5 in accordance with the annual appropriation by the general assembly and shall not be deposited in or transferred to the general fund; except that money in excess of the maximum reserve, as defined in section 24-75-402 (2)(e.5), that remains in the fund at the end of any state fiscal year commencing on or after July 1, 2000, shall be transferred to the general fund.

(2) Repealed.