2023 Colorado Revised Statutes › Title 42 - VEHICLES AND TRAFFIC (§§ 42-1-101 — 42-21-106) › TAXATION (§§ 42-3-101 — 42-3-314) › Article 3 - REGISTRATION, TAXATION, AND LICENSE PLATES (§§ 42-3-101 — 42-3-314) › Part 3 - FEES AND CASH FUNDS (§§ 42-3-301 — 42-3-314) › Section 42-3-310 - Additional registration fees - apportionment of fees - repeal

(1)
Every owner of a motor vehicle, trailer, or semitrailer that is primarily designed to be operated or drawn upon a highway, except the vehicles specifically exempted from payment of registration fees by this article, shall, within the registration period prescribed by law or within ten days after the date of purchase of any such vehicle, pay an annual registration fee of one dollar and fifty cents, which annual fee shall be in addition to the annual registration fee prescribed by law for such vehicle.
(2)
The additional registration fee provided for in this section shall not be transmitted to the department, but the aggregate amount of all such fees paid over by the authorized agent to the county treasurer shall be retained by the treasurer and allocated by the treasurer to the county and to the cities and incorporated towns located within the boundaries of the county on the basis of the record of rural and urban registrations that indicates the place of residence of each vehicle owner paying registration fees.
(3)
The owner of a vehicle specified in subsection (1) of this section who is required to pay an annual registration fee for such vehicle to the department shall also pay the additional annual registration fee provided for in this section to the department, and the department shall transmit such additional fee to the proper county treasurer, as indicated by the place of residence of such owner, and such county treasurer shall allocate such fee in the manner prescribed in subsection (2) of this section.
(4)
Two dollars and fifty cents of each annual vehicle registration fee imposed by sections
42-3-304
to
42-3-306
, exclusive of the annual registration fees prescribed for motorcycles, autocycles, trailer coaches, special mobile machinery, and trailers having an empty weight of two thousand pounds or less and exclusive of a registration fee paid for a fractional part of a year, shall not be transmitted to the department but shall be paid over by the authorized agent, as collected, to the county treasurer, who shall credit the same to an account entitled "apportioned vehicle registration fees". On the tenth day of each month, the county treasurer shall apportion the balance in the account existing on the last day of the immediately preceding month between the county and the cities and incorporated towns located within the boundaries of the county on the basis of the record of rural and urban registrations that indicates the place of residence of each vehicle owner.
(5)
All amounts allocated to the county shall be credited to the county road and bridge fund, and all amounts allocated to a city or incorporated town shall be credited to an appropriate fund and expended by such city or incorporated town only for the construction and maintenance of highways, roads, and streets located within its boundaries.
(6)
(a)
Notwithstanding subsection (1) of this section, the department shall reduce the fee imposed in subsection (1) of this section to ninety-four cents; except that the department shall annually adjust the fees imposed and set in this section to compensate for increases in or decreases in revenue credited to the highway users tax fund under sections
42-3-103 (4)(a)(II)
and
42-3-112 (1)(a)(II)
and revenue increases or decreases due to the repeal of section
42-3-112
(1.5)(a)(III) from the previous fiscal year. Adjusted fees take effect July 1 of each fiscal year.
(b)
This subsection (6) is repealed, effective July 1, 2026.
Amended by 2022 Ch. 428, § 5, eff. 1/1/2023.
Amended by 2022 Ch. 361, § 12, eff. 1/1/2023.
L. 2005: Entire article amended with relocations, p. 1170, § 2, effective August 8. L. 2009: (4) amended, (HB 09 -1026), ch. 281, p. 1269, § 33, effective October 1. L. 2010: (4) amended, (HB 10 -1172), ch. 320, p. 1492, § 14, effective October 1.
This section is similar to former § 42-3-139 as it existed prior to 2005.
2022 Ch. 428, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2022 Ch. 361, was passed without a safety clause. See Colo. Const. art. V, § 1(3).