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 43-4-201 - Highway users tax fund - created

(1)
(a)
The highway users tax fund is hereby created in the state treasurer's office.
(b)
The unrestricted year-end balance of the highway users tax fund, created pursuant to paragraph (a) of this subsection (1), for the 1991-92 fiscal year shall constitute a reserve, as defined in section
24-77-102 (12)
, C.R.S., and, for purposes of section
24-77-103
, C.R.S.:
(I)
Any moneys credited to the highway users tax fund in any subsequent fiscal year shall be included in state fiscal year spending, as defined in section
24-77-102 (17)
, C.R.S., for such fiscal year; and
(II)
Any transfers or expenditures from the highway users tax fund in any subsequent fiscal year shall not be included in state fiscal year spending, as defined in section
24-77-102 (17)
, C.R.S., for such fiscal year.
(2)
Repealed.
(3)
(a)
(I)
The general assembly shall not make any annual appropriation (whether by regular, special, or supplementary appropriation) or any statutory distribution from the highway users tax fund for any purpose or purposes in a total amount that is:
(A)
More than twenty-three percent of the net revenue of said fund for the prior fiscal year;
(B)
Commencing in the fiscal year 1995-96, and ending in the fiscal year 2012-13, more than a six percent increase over the appropriation to the department of public safety for the Colorado state patrol and to the department of revenue for the ports of entry division for the prior fiscal year; except in fiscal years 2009-10, 2010-11, and 2011-12, more than a six percent increase over the appropriation to the department of public safety for the Colorado state patrol, to the department of revenue for the ports of entry division, and to the department of revenue for the division of motor vehicles pursuant to sub-subparagraph (C) of subparagraph (III) of this paragraph (a) for the prior fiscal year; or
(C)
Commencing in the fiscal year 2013-14, more than a six percent increase over the appropriation to the Colorado state patrol for the prior fiscal year, plus, for the fiscal years 2016-17, 2017-18, 2018-19, and 2022-23 only, the amount appropriated to the department of revenue for use by the division of motor vehicles pursuant to subsection (3)(a)(III)(C) of this section.
(I.1)
Repealed.
(II)
The general assembly shall not make any annual appropriation or statutory distribution from the highway users tax fund except as follows:
(A)
To the office of transportation safety;
(B)
To the transportation development division;
(C)
To the department of labor and employment for costs related to the oil inspection program;
(D)
To the department of personnel for costs related to telecommunications support;
(E)
To the department of corrections for costs related to the production of license plates by the division of correctional industries;
(F)
To the department of revenue for highway-related programs, including capital construction costs;
(G)
To the department of public safety for highway-related programs, including capital construction costs;
(H)
Repealed.
(I)
To the department of personnel for costs related to the salaries and benefits of the departments or programs listed in sub-subparagraphs (A) to (G) of this subparagraph (II);
(J)
To the department of local affairs for the provision of disaster emergency services that relate to the transportation of hazardous materials.
(K) to (M)
Repealed.
(III)
(A) and (B)
(Deleted by amendment, L. 2009, (SB 09-274), ch. 955, p. 955, § 9, effective May 1, 2009.)
(C)
The general assembly shall not make any annual appropriation or statutory distribution from the highway users tax fund for the fiscal year 1997-98 or for any succeeding fiscal year authorized by subsection (3)(a)(II) of this section, excluding the annual appropriation or statutory distribution to the Colorado state patrol and, through the fiscal year 2011-12 only, the ports of entry section and excluding any appropriation to the department of revenue for the fiscal years 2008-09, 2009-10, 2010-11, 2011-12, 2016-17, 2017-18, 2018-19, and 2022-23 for expenses incurred in connection with the administration of article
2
of title
42
by the division of motor vehicles within the department.
(D)
For any annual appropriation or statutory distribution authorized by subparagraph (II) of this paragraph (a) but not funded from the highway users tax fund, the general assembly shall determine the amount necessary to be expended for those purposes and shall make an annual appropriation as necessary from the general fund.
(IV)
In addition to any other allocations required by this article, there shall be allocated from the highway users tax fund on or after July 31 for fiscal year 1995-96 and each succeeding fiscal year an amount equal to that not annually appropriated or statutorily distributed pursuant to sub-subparagraph (C) of subparagraph (III) of this paragraph (a). The moneys shall be allocated in accordance with the provisions of section
43-4-205 (6)(b)
.
(V)
Notwithstanding any other provision in this section, the general assembly may make an annual appropriation or statutory distribution from the highway users tax fund to the department of revenue for the data collection services provided for under section
39-27-109.7
, C.R.S.
(VI)
Notwithstanding any other provision in this section, subject to the limitations specified in section
40-29-116 (2)
, C.R.S., for the 2016-17 fiscal year only, the general assembly may make an appropriation from the highway users tax fund to the highway-rail crossing signalization fund created in section
40-29-116 (1)
, C.R.S.
(b)
The balance of net revenues shall be paid to the state highway fund, counties, and municipalities pursuant to sections
43-4-206
to
43-4-208
.
(c)
Any additional moneys in the highway users tax fund which are made available for distribution as a result of the limitation on appropriations or statutory distributions from the highway users tax fund imposed by paragraph (a) of this subsection (3) shall be allocated in accordance with the provisions of section
43-4-205 (6)(b)
.
Amended by 2022 Ch. 134, §2, eff. 4/25/2022.
Amended by 2016 Ch. 217, §3, eff. 6/6/2016.
Amended by 2016 Ch. 139, §6, eff. 5/4/2016.
L. 53: p. 502, § 1. CRS 53: § 120-12-1. C.R.S. 1963: § 120-12-1. L. 65: p. 928, § 2. L. 79: (3) added, p. 1604, § 1, effective July 1. L. 89, 1st Ex. Sess.: (3)(c) added, p. 63, § 18, effective August 1. L. 90: (3)(a) amended, p. 1828, § 1, effective July 1. L. 91: (3)(a)(II)(I) amended, p. 1018, § 1, effective May 16; (3)(a)(II)(A) and (3)(a)(II)(B) amended, p. 1126, § 199, effective July 1. L. 92: (3)(a)(II)(H) and (3)(a)(II)(I) amended and (3)(a)(II)(J) added, p. 1043, § 11, effective March 12. L. 93: (1) amended, p. 1510, § 12, effective June 6. L. 95: (3)(a)(I)(B) amended and (3)(a)(I.1), (3)(a)(III), and (3)(a)(IV) added, p. 1299, § 1, effective June 5; (3)(a)(II)(D) amended, p. 668, § 111, effective July 1. L. 96: (3)(a)(I.1), (3)(a)(III)(B), and (3)(a)(III)(C) amended, p. 1552, § 14, effective July 1. L. 98: (3)(a)(II)(I), (3)(a)(II)(J), and (3)(a)(III)(C) amended and (3)(a)(II)(K) added, p. 1061, § 4, effective June 1; (3)(a)(V) added, p. 1040, § 13, July 1. L. 2000: (3)(a)(V) amended, p. 1938, § 21, effective October 1. L. 2003: (3)(a)(I)(B) amended and (3)(a)(II)(L) added, pp. 6, 7, §§ 1, 2, effective March 5; (2) and (3)(a)(II)(H) repealed, p. 1700, § 8, effective May 14; (3)(a)(I)(B) and (3)(a)(III)(C) amended and (3)(a)(II)(M) added, pp. 1485, 1486, §§ 1, 3, 2, effective July 1. L. 2004: (3)(a)(II)(K) amended, p. 1212, § 104, effective August 4. L. 2005: (3)(a)(I)(B), (3)(a)(II)(M), and (3)(a)(III)(C) amended, p. 1509, § 1, effective June 9; (3)(a)(I)(B), (3)(a)(II)(M), and (3)(a)(III)(C) amended, p. 18, § 4, effective July 1. L. 2006: (3)(a)(II)(K) amended, p. 1515, § 83, effective June 1. L. 2009: IP(3)(a)(I), (3)(a)(I)(B), (3)(a)(III)(A), (3)(a)(III)(B), (3)(a)(III)(C), and (3)(a)(IV) amended, (SB 09 -274), ch. 210, p. 955, §9, effective May 1. L. 2010: (3)(a)(III)(C) amended, (HB 10 -1387), ch. 205, p. 890, §8, effective May 5. L. 2011: (3)(a)(I)(B) and (3)(a)(III)(C) amended, (HB 11 - 11 61), ch. 64, p. 166, §1, effective March 25. L. 2012: (3)(a)(I)(B), (3)(a)(I.1), and (3)(a)(III)(C) amended and (3)(a)(I)(C) added, (HB 12-1019), ch. 135, p. 473, § 25, effective July 1. L. 2016: (3)(a)(I)(C) and (3)(a)(III)(C) amended and (3)(a)(I.1) repealed, (HB 16-1415), ch. 139, p. 414, § 6, effective May 4; (3)(a)(VI) added, (SB 16-087), ch. 217, p. 832, § 3, effective June 6.
(1) Amendments to subsections (3)(a)(I)(B), (3)(a)(II)(M), and (3)(a)(III)(C) by House Bill 05-1196 and House Bill 05-1008 were harmonized.
(2) Subsection (3)(a)(II)(L) provided for the repeal of subsection (3)(a)(II)(L), effective July 1, 2006. (See L. 2003, p. 7 .)
(3) Subsection (3)(a)(II)(M) provided for the repeal of subsection (3)(a)(II)(M), effective July 1, 2005. (See L. 2003, p. 1486.)
(4) Subsection (3)(a)(II)(K) provided for the repeal of subsection (3)(a)(II)(K), effective July 1, 2007. (See L. 2004, p. 1212.)