Colorado Revised Statutes Title 43. Transportation § 43-4-205. Allocation of fund

(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.

(2.5) Repealed by Laws 1988, S.B.102, § 24.

(3), (4) Repealed by Laws 1987, H.B.1350, § 10.

(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) , 39-27-102(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 .;

(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) , 42-3-304(18)(d)(I) , and 42-3-306(6) and (7), C.R.S .;

(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) 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):

(a) Sixteen percent of such revenue shall be deposited in a special account within the highway 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.

(b) The remaining balance of such 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 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) Revenues from the surcharges, fees, and fines credited to the highway users tax fund 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.

(6.4) Money transferred from the general fund to the highway users tax fund pursuant to section 24-75-219(5)(a)(II) and (5)(b)(II) is allocated and expended as follows:

(a) 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

(b) Fifty percent of the money is paid to the cities and incorporated towns, subject to annual appropriation by the general assembly, and allocated and expended as provided in section 43-4-208(2) and (6)(a) .

(6.5)(a) The revenues accrued to and transferred to the highway users tax fund pursuant to section 39-26-123(4)(a) or 24-75-219, C.R.S ., or appropriated to the highway users tax fund pursuant to House Bill 02-1389, enacted during the second regular session of the sixty-third general assembly, shall be paid to the state highway fund for allocation to the department of transportation and shall be expended as provided in section 43-4-206(2) .

(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) Not later than July 1, 1997, the general assembly shall review the needs of this state for highway bridge repair, replacement, or posting and shall determine if the fund, as provided in paragraph (a) of subsection (6) of this section, should be continued.  If said fund is not continued, the balance of revenues in said fund shall be allocated in accordance with the provisions of paragraph (b) of subsection (6) of this section.

(8) to (12) Repealed by Laws 1987, H.B.1350, § 3, eff. July 1, 1991.

(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 fifty-seventh 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.


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