C.R.S. § 43-4-205: Allocation of fund - repeal.

(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(2) to (4) Repealed.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:

(a) Sixty-five percent of such revenue shall be paid to the state highway fund and shall be expended as provided in section 43-4-206.

(b) Twenty-six percent of such revenue shall be paid to the county treasurers of the respective counties, subject to annual appropriation by the general assembly, and shall be allocated and expended as provided in section 43-4-207.

(c) Nine percent of such revenue shall be paid to cities and incorporated towns within the limits 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:

(a) Revenues from fines, penalties, or forfeitures that are credited to the fund pursuant to sections 18-4-509 (2)(a), 39-27-104 (1)(g), 42-1-217 (1)(a), (1)(b), (1)(d), (1)(e), and (2), 42-4-225 (3), and 42-4-235 (2)(a);

(b) Revenues from motor vehicle license plate, identification plate, and placard fees that are credited to the fund pursuant to section 42-4-202 (4)(d) and article 3 of title 42, C.R.S.;

(c) Revenues from driver's license fees, motor vehicle title and registration fees, and motorist insurance identification fees that are credited to the fund pursuant to sections 42-2-132 (4)(b) and 42-3-306 (6) and (7), including any of those fees that are paid by the owner of special mobile machinery that is covered by a registration exempt certificate issued by the department in accordance with section 42-3-107 (16)(g);

(d) Revenues from the imposition of passenger-mile taxes on vehicles, any additional penalties 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);

(e) 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.;

(f) 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;

(g) Revenues from interest or income earned on the deposit and investment of moneys in the fund; and

(h) 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) Revenue raised by the excise tax imposed on gasoline and special fuel pursuant to sections 39-27-102 and 39-27-102.5 in excess of seven cents per gallon of tax must be placed in the highway users tax fund to be allocated as follows:

(a) Repealed.

(b) The revenue may be expended only for improvements to highways within the state, including new construction, safety improvements, maintenance, and capacity improvements, and for other transportation-related projects to the extent authorized by subsection (6.8) of this section and 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:

(I) Sixty percent of such revenue shall be paid to the state highway fund and shall be expended as provided in section 43-4-206.

(II) Twenty-two percent of such revenue shall be paid to the county treasurers of the respective counties, subject to annual appropriation by the general assembly, and shall be allocated and expended as provided in section 43-4-207.

(III) 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).

(6.3) (a) Revenues from the surcharges, fees, and fines credited to the highway users tax fund pursuant to section 43-4-804 (1) must be allocated and expended in accordance with the formula specified in subsection (6)(b) of this section.

(b) (I) Notwithstanding any provision of this subsection (6.3) to the contrary, revenues from the surcharges, fees, and fines credited to the highway users tax fund pursuant to section 43-4-804 (1) for any registration period that begins on or after September 1, 2025, but before September 1, 2027, may be expended only for improvements to highways within the state, including new construction, safety improvements, maintenance, and capacity improvements, and for other transportation-related projects to the extent authorized by law, and may not be expended for administrative purposes. Such revenue is allocated as follows:

(A) Fifty-six percent of such revenue must be paid to the state highway fund and must be expended as provided in section 43-4-206;

(B) Twenty-four percent of such revenue must be paid to the county treasurers of the respective counties, subject to annual appropriation by the general assembly, and must be allocated and expended as provided in section 43-4-207; and

(C) Twenty percent of such revenue must be paid to the cities and incorporated towns, subject to annual appropriation by the general assembly, and must be allocated and expended as provided in section 43-4-208 (2)(b) and (6)(a).

(II) This subsection (6.3)(b) is repealed, effective July 1, 2028.

(6.4) Repealed.

(6.5) The revenue accrued to and transferred to the highway users tax fund pursuant to section 24-75-219 or 39-26-123 (4)(a) 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).

(6.6) (Deleted by amendment, L. 2009, (SB 09-228), ch. 410, p. 2270, § 24, effective July 1, 2009.)

(6.7) Repealed.

(6.8) (a) Revenue from the electric motor vehicle fee, the electric motor vehicle road usage equalization fee, and the commercial electric motor vehicle fee imposed pursuant to section 42-3-304 (25) that is credited to the highway users tax fund as required by section 42-3-304 (25)(a), (25)(a.5), and (25)(a.7) and revenue from the road usage fees imposed pursuant to section 43-4-217 (3) and (4) that is credited to the highway users tax fund as required by section 43-4-217 (8) must be allocated and expended in accordance with the formula specified in subsection (6)(b) of this section.

(b) (I) Revenue from the retail delivery fee imposed pursuant to section 43-4-218 (3) that is credited to the highway users tax fund as required by section 43-4-218 (5)(a)(I) must be allocated and expended as follows:

(A) Forty percent must be paid to the state highway fund and expended as provided in section 43-4-206;

(B) Thirty-three percent must be 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

(C) Twenty-seven percent must be paid to the cities and incorporated towns, subject to annual appropriation by the general assembly, and must be allocated and expended as provided in section 43-4-208 (2)(b) and (6)(a).

(II) Revenue from the retail delivery fee may be expended for the purposes specified in subsection (6)(b) of this section and may also be expended for transit-related projects needed to integrate different transportation modes within a multimodal transportation system.

(c) Money received by the state from the federal coronavirus state fiscal recovery fund and transferred to the highway users tax fund pursuant to section 24-75-219 (7)(a)(III) and money transferred from the general fund to the highway users tax fund pursuant to section 24-75-219 (7)(b.5)(II) must be allocated and expended as follows:

(I) Fifty-five percent must be 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;

(II) Forty-five percent must be paid to the cities and incorporated towns, subject to annual appropriation by the general assembly, and must be allocated and expended as provided in section 43-4-208 (2)(b) and (6)(a).

(7) to (13) Repealed.