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 43-4-206 - State allocation

(1)
Except as otherwise provided in subsections (1)(b)(V), (2), and (3) of this section, after paying the costs of the Colorado state patrol and any other costs of the department, exclusive of highway construction, highway improvements, or highway maintenance, that are appropriated by the general assembly, money in the highway users tax fund shall be paid to the state highway fund and expended for the following purposes:
(a)
The state highway fund shall be subject to the sinking fund and bond lien provided by part 2 of article
3
of this title.
(b)
Except as otherwise provided in subsection (2) of this section, all money in the state highway fund not required for the creation, maintenance, and application of the highway anticipation or sinking fund and all money in the state highway supplementary fund are available to pay for:
(I)
All salaries, wages, and necessary traveling and other expenses of all persons connected with the department of transportation;
(II)
All equipment, furniture, and supplies for officers, division offices, and laboratories as may be established by the director of the highway maintenance division;
(III)
All incidental office expenses, including telegraph, telephone, postal, express charges, and expenses for printing, stationery, and advertising and for the publication of the quarterly bulletin;
(IV)
All machines, tools, or other equipment necessary for the furtherance of the work of the department of transportation and also land and buildings for the housing and use of the same;
(V)
The construction, reconstruction, repairs, improvement, planning, supervision, and maintenance of the state highway system and other public highways, including any county and municipal roads and highways, together with the acquisition of rights-of-way and access rights for the same. Any proceeds of financed purchase of an asset or certificate of participation agreements executed as required by section
24-82-1303 (2)(a)
that are credited to the state highway fund pursuant to section
24-82-1303 (4)(b)
shall be used only for qualified federal aid highway projects that are included in the strategic transportation project investment program of the department of transportation and that are designated for tier 1 funding as ten-year development program projects on the department's development program project list, with at least twenty-five percent of the money being used for projects that are located in counties with populations of fifty thousand or less as of July 2015 as reported by the state demography office of the department of local affairs. No more than ninety percent of the proceeds shall be expended for highway purposes or highway-related capital improvements, and at least ten percent of the proceeds shall be expended for transit purposes or for transit-related capital improvements.
(V.5)
Repealed.
(V.7)
(A)
The payment of statewide indirect costs in accordance with section
43-1-113 (8)
.
(B)
(Deleted by amendment, L. 2005, p. 297, § 62, effective August 8, 2005.)
(VI)
All land damages incurred by reason of establishing, opening, altering, relocating, widening, or abandoning portions of any part of the state highway system;
(VII)
The payment of just compensation for advertising devices required to be removed under the provisions of section
43-1-414 (2)
.
(2)
(a)
Revenue accrued to and transferred to the highway users tax fund pursuant to section
39-26-123 (4)(a)
or appropriated to the highway users tax fund pursuant to House Bill 02-1389, enacted at the second regular session of the sixty-third general assembly, and credited to the state highway fund pursuant to section
43-4-205
(6.5) shall be expended by the department of transportation for the implementation of the strategic transportation project investment program:
(I)
No more than ninety percent of such revenues shall be expended for highway purposes or highway-related capital improvements, including, but not limited to, high occupancy vehicle lanes, park-and-ride facilities, and transportation management systems, and at least ten percent of such revenues shall be expended for transit purposes or for transit-related capital improvements.
(II)
(Deleted by amendment, L. 2000, p. 1741, § 1, effective June 1, 2000.)
(b)
Notwithstanding section
24-1-136 (11)(a)(I)
, beginning in 1998, the department of transportation shall report annually to the transportation committee of the senate and the transportation and energy committee of the house of representatives concerning the revenue expended by the department pursuant to subsection (2)(a) of this section and, beginning in 2019, any net proceeds of financed purchase of an asset or certificate of participation agreements executed as required by section
24-82-1303 (2)(a)
that are credited to the state highway fund pursuant to section
24-82-1303 (4)(b)
and expended by the department pursuant to subsection (1)(b)(V) of this section. The department shall present the report at the joint meeting required under section
43-1-113 (9)(a)
, and the report shall describe for each fiscal year, if applicable:
(I)
The projects on which the revenue and net proceeds are to be expended, including the estimated cost of each project, the aggregate amount of revenue actually spent on each project, and the amount of revenue allocated for each project in such fiscal year. The department of transportation shall submit a prioritized list of such projects as part of the report.
(II)
The status of such projects that the department has undertaken in any previous fiscal year;
(III)
The projected amounts of revenue and net proceeds that the department expects to receive under this subsection (2) and section
24-82-1303 (4)(b)
during the fiscal year;
(IV)
The amount of revenue and net proceeds that the department has already received under this subsection (2) and section
24-82-1303 (4)(b)
during the fiscal year; and
(V)
How the revenue and net proceeds expended under this subsection (2) and subsection (1)(b)(V) of this section during the fiscal year relate to the total funding of the federal aid transportation projects that are included in the strategic transportation project investment program.
(c)
Beginning with the 1997-98 fiscal year, the department of transportation shall report annually to the joint budget committee at the department's hearing to review the department's budget request. The report shall contain for each fiscal year, if applicable, the reporting requirements specified in subparagraphs (I) to (V) of paragraph (b) of this subsection (2).
(d)
Repealed.
(3)
The revenue allocated to the state highway fund pursuant to sections 43-4-205 (6.3) and 43-4-205 (6)(b)(I) must be expended by the department of transportation only for road safety projects, as defined in section
43-4-803 (21)
; except that the department shall, in furtherance of its duty to supervise state highways and as a consequence in compliance with section
43-4-810
:
(a)
Expend ten million dollars per year of the revenue for the planning, designing, engineering, acquisition, installation, construction, repair, reconstruction, maintenance, operation, or administration of transit-related projects, including, but not limited to, designated bicycle or pedestrian lanes of highway, crossing improvements, and infrastructure needed to integrate different transportation modes within a multimodal transportation system that enhance the safety of state highways for transit users; and
(b)
(I)
Allocate, for state fiscal year 2025-26 and each succeeding state fiscal year, after accounting for critical safety-related asset management surface transportation infrastructure projects eligible for funding pursuant to section 43-4-803 (21)(a) and as determined by the transportation commission, at least ten percent of the remaining revenue but no less than seven million dollars, as adjusted pursuant to subsection (3)(b)(II) of this section for state fiscal year 2026-27 and each succeeding state fiscal year, for the types of road safety projects described in section 43-4-803 (21)(b).
(II)
for state fiscal year 2026-27 and each succeeding state fiscal year, the minimum dollar amount of allocation required by subsection (3)(b)(I) of this section is seven million dollars, adjusted for the cumulative percentage change in the amount of revenue actually credited to the state highway fund pursuant to section 43-4-205 (6.3) from state fiscal year 2024-25 through the prior state fiscal year.
Amended by 2024 Ch. 432,§ 3, eff. 6/5/2024.
Amended by 2021 Ch. 325, §80, eff. 7/1/2021.
Amended by 2021 Ch. 250, §34, eff. 6/17/2021.
Amended by 2020 Ch. 216, §73, eff. 6/30/2020.
Amended by 2019 Ch. 435, §5, 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 2018 Ch. 84, §2, eff. 8/8/2018.
Amended by 2018 Ch. 353, §6, eff. 5/31/2018.
Amended by 2017 Ch. 267, §31, eff. 5/30/2017.
Amended by 2015 Ch. 64, §12, eff. 3/30/2015.
L. 53: p. 503, § 6. CRS 53: § 120-12-6. C.R.S. 1963: § 120-12-6. L. 65: p. 930, § 5. L. 71: p. 1135, § 5. L. 79: IP(1)(b) amended, p. 1608, § 1, effective May 18; IP(1) amended, p. 1471, § 3, effective July 6; IP(1) amended, p. 1667, § 141, effective July 19. L. 85: (1)(b)(VII) amended, p. 1371, § 48, effective June 28. L. 87: IP(1) amended, p. 1556, § 6, effective July 1; (1)(b)(V.5) added, p. 1548, § 3, effective July 3. L. 89, 1st Ex. Sess.: (1)(b)(V) amended, p. 66, § 23, effective August 1. L. 91: (1)(b)(I), (1)(b)(II), (1)(b)(IV), and (1)(b)(V.5) amended and (1)(b)(V.7) added, p. 1126, § 200, effective July 1. L. 93: IP(1) amended, p. 1798, § 108, effective June 6. L. 97: IP(1) and IP(1)(b) amended and (2) added, p. 1533, § 3, effective July 1. L. 98: (2)(d) amended, p. 906, § 5, effective May 26. L. 99: (2)(d) repealed, p. 562, § 3, effective May 7. L. 2000: (2)(a) amended, p. 1741, § 1, effective June 1. L. 2002: IP(2)(a) amended, p. 146, § 4, effective March 27; (2)(a)(I) amended, p. 738, § 9, effective August 7; (2)(a)(I) amended, p. 718, § 9, effective August 7. L. 2003: IP(1) amended, p. 1702, § 12, effective May 14. L. 2005: (1)(a) and (1)(b)(V.7)(B) amended, p. 297, § 62, effective August 8. L. 2006: IP(2)(a) amended, p. 1604, § 7, effective July 2. L. 2009: (3) added, (SB 09 -108), ch. 55, p. 55, § 19, effective March 2; IP(2)(a) amended, (SB 09-228), ch. 2270, p. 2270, § 25, effective July 1. L. 2015: IP(1)(b) and (1)(b)(II) amended, (HB 15 -1209), ch. 178, p. 178, § 12, effective March 30. L. 2017: IP(1), IP(1)(b), (1)(b)(V), IP(2)(a), (2)(b), and (3) amended, (SB 17-267), ch. 1473, p. 1473, § 31, effective May 30. L. 2018: IP(1), IP(2)(b), (2)(b)(III), and (2)(b)(IV) amended, (SB 18-001), ch. 2099, p. 2099, § 6, effective May 31; IP(2)(b) amended, (HB 18-1137), ch. 683, p. 683, § 2, effective August 8. L. 2020: IP(2)(b) amended, (HB 20-1402), ch. 1059, p. 1059, § 73, effective June 30. L. 2021: IP(2)(b), (2)(b)(III), and (2)(b)(IV) amended, (SB 21-260), ch. 1418, p. 1418, § 34, effective June 17; (1)(b)(V) and IP(2)(b) amended, (HB 21-1316), ch. 2063, p. 2063, § 80, effective July 1.
(1) Subsection (1)(b)(V.5)(B) provided for the repeal of subsection (1)(b)(V.5), effective July 1, 1992. (See L. 91, p. 1126.)
(2) Amendments to subsection IP(2)(b) by SB 18-001 and HB 18-1137 were harmonized.
(3) House Bill 20-1402 amended the introductory portion to subsection (2)(b) to change the year of the statewide election at which the ballot issue authorized pursuant to §
43-4-705(13)(b)
will be submitted to the registered electors of the state from 2019 to 2020. However, House Bill 20-1376 amended §
43-4-705(13)(b)
to change the year of the statewide election at which the ballot issue will be submitted to 2021.
(4) Amendments to subsection IP(2)(b) by SB 21-260 and HB 21-1316 were harmonized.
For the legislative declaration in SB 17-267, see section 1 of chapter 267, Session Laws of Colorado 2017. For the legislative declaration in SB 18-001, see section 1 of chapter 353, Session Laws of Colorado 2018. For the legislative declaration in HB 18-1137, see section 1 of chapter 84, Session Laws of Colorado 2018. For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.