2023 Colorado Revised Statutes › Title 43 - TRANSPORTATION (§§ 43-1-101 — 43-10-119) › FINANCING (§§ 43-4-101 — 43-4-1507) › Article 4 - FINANCING (§§ 43-4-101 — 43-4-1507) › Part 2 - HIGHWAY USERS TAX FUND (§§ 43-4-201 — 43-4-218) › Section 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) 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Repealed.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 shall be placed in the highway users tax fund to be allocated as follows; except that revenue raised by the excise tax imposed on gasoline in excess of eighteen cents per gallon of tax shall be allocated according to subsection (6)(b) of this section:
(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 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)
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)
Except as otherwise provided in subsections (6.4) and (6.7) of this section, the revenue accrued to and transferred to the highway users tax fund pursuant to section
24-75-219
or
39-26-123 (4)(a)
or appropriated to the highway users tax fund pursuant to House Bill 02-1389, enacted in 2002, 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)
.
(b)
Repealed.
(c)
(Deleted by amendment, L. 2005, p. 296, § 61, effective August 8, 2005.)
(d)
Repealed.
(6.6)
(Deleted by amendment, L. 2009, (SB 09-228), ch. 2270, p. 2270, § 24, effective July 1, 2009.)
(6.7)
Money transferred from the general fund to the highway users tax fund pursuant to section
24-75-219 (5)
(b.5) must be allocated and expended in accordance with the formula specified in subsection (6)(b) of this section.
(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)
(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)
Repealed.
(8) to (12)
Repealed.
(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.
Amended by 2023 Ch. 303,§ 92, eff. 8/7/2023.
Amended by 2022 Ch. 421, §96, eff. 8/10/2022.
Amended by 2022 Ch. 159, §3, eff. 5/16/2022.
Amended by 2021 Ch. 478, §4, eff. 7/1/2022.
Amended by 2021 Ch. 453, §13, eff. 1/1/2022.
Amended by 2021 Ch. 250, §33, eff. 6/17/2021.
Amended by 2020 Ch. 70, §17, eff. 9/14/2020.
Amended by 2019 Ch. 435, §4, eff. 6/3/2019only if HB 19-1257 is approved by the voters at the 2019 statewide election and becomes law. HB 19-1257 was not approved by the voters so it did not become law.
Amended by 2019 Ch. 431, §2, eff. 6/3/2019.
Amended by 2018 Ch. 353, §5, eff. 5/31/2018.
Amended by 2013 Ch. 138, §2, eff. 7/1/2013.
L. 53: p. 503, § 5. CRS 53: § 120-12-5. C.R.S. 1963: § 120-12-5. L. 65: p. 929, § 4. L. 75: (2) amended, p. 1575, § 1, effective March 26. L. 79: (3) and (4) added, pp. 1470, 1471, § 2, effective July 1. L. 81: (5) to (7) added, p. 1895, § 5, effective June 19. L. 84: (1) amended, p. 1026, § 3, effective March 16. L. 86: (6)(a) and (7)(b) amended, p. 1211, § 1, effective April 3; (2.5) added and IP(6)(b) amended, pp. 1120, 1134, §§ 21, 11, effective July 1. L. 87: (3) and (4) repealed and (8) to (12) added, pp. 1558, 1554, 1555, §§ 10, 3, effective July 1. L. 88: (2.5) repealed, p. 1434, § 24, effective June 11. L. 89, 1st Ex. Sess.: (13) added, p. 67, § 27, effective August 1. L. 90: IP(6) amended, p. 1829, § 2, effective July 1. L. 92: (6)(a) and (7)(b) amended, p. 1341, § 1, effective March 24. L. 93: (2), (5)(b), (5)(c), (6)(b)(II), (6)(b)(III), and (7)(a) amended, p. 1516, § 20, effective June 6. L. 95: (2) amended, p. 1300, § 2, effective June 5. L. 97: (6.5) added, p. 1533, § 2, effective July 1. L. 98: (6.5)(b) amended, p. 906, § 4, effective May 26. L. 99: (6.5)(b) repealed, p. 562, § 2, effective May 7. L. 2000: IP(5) and IP(6) amended, p. 1938, § 22, effective October 1; (6.5)(a) amended and (6.5)(c) added, p. 1361, § 47, effective 7/1/2001; (6.5)(a) amended and (6.5)(d) added, p. 1428, § 4, effective 7/1/2001. L. 2002: (6.5)(a) and IP(6.5)(c) amended, p. 146, § 3, effective March 27; (6.6) added, p. 738, § 8, effective August 7; (6.6) added, p. 718, § 8, effective August 7. L. 2003: (2) repealed, p. 1701, § 9, effective May 14. L. 2005: (5.5) added, p. 139, § 2, effective April 5; (6.5)(a) and (6.5)(c) amended, p. 296, § 61, effective August 8. L. 2006: (5.5)(b), (5.5)(c), (5.5)(d), and (5.5)(f) amended, p. 1515, § 84, effective June 1; (6.5)(a) amended, p. 1604, § 6, effective July 2. L. 2007: (5.5)(b) amended, p. 1574, § 11, effective July 1. L. 2009: (6.3) added, (SB 09 -108), ch. 55, p. 55, § 18, effective March 2; (5.5)(f) amended, (SB 09-274), ch. 957, p. 957, § 10, effective May 1; (6.5)(a) and (6.6) amended, (SB 09-228), ch. 2270, p. 2270, § 24, effective July 1. L. 2010: (5.5)(c) amended and (6.5)(d) repealed, (SB 10-212), ch. 412, pp. 2040, 2032, §§ 22, 1, effective July 1. L. 2011: (6.5)(a) amended, (HB 11-1303), ch. 1183, p. 1183, § 114, effective August 10. L. 2013: IP(6)(b) amended, (SB 13-048), ch. 450, p. 450, § 2, effective July 1. L. 2018: (6.4) added, (SB 18-001), ch. 2099, p. 2099, § 5, effective May 31. L. 2019: (6.5)(a) amended and (6.7) added, (SB 19-262), ch. 3740, p. 3740, § 2, effective June 3. L. 2020: (7)(b) repealed, (SB 20 -136), ch. 286, p. 286, §17, effective September 14. L. 2021: IP(6) and IP(6)(b) amended and (6.8) added, (SB 21-260), ch. 1417, p. 1417, § 33, effective June 17; (5.5)(a) amended, (HB 21-1322), ch. 3020, p. 3020, § 13, effective 1/1/2022; (5.5)(c) amended, (SB 21-257), ch. 3420, p. 3420, § 4, effective 7/1/2022.
(1) Subsection (12) provided for the repeal of subsections (8) to (12), effective July 1, 1991. (See L. 87, p. 1554.)
(2) Amendments to subsection (6.5)(a) by House Bill 00-1227 and Senate Bill 00-011 were harmonized.
2023 Ch. 303, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2022 Ch. 421, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For the legislative declaration in the 2013 act amending the introductory portion to subsection (6)(b), see section 1 of chapter 138, Session Laws of Colorado 2013. For the legislative declaration in SB 18-001, see section 1 of chapter 353, Session Laws of Colorado 2018. For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020. For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.