C.R.S. § 43-4-203: Sources of revenue.

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

(a) From the imposition of any excise tax on motor fuel;

(b) 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.;

(c) From the imposition of passenger-mile taxes on vehicles or any fee or payment substituted therefor;

(d) Repealed.

(e) From interest or income earned on the deposit and investment of moneys in the fund;

(f) From the imposition of electric motor vehicle road usage equalization fees pursuant to section 42-3-304 (25)(a.5); and

(g) From the imposition of road usage fees pursuant to section 43-4-217 (3) and (4).