Colorado § 39-27-112 Payment of expenses and distribution of funds

Colorado Statutes

§ 39-27-112 — Payment of expenses and distribution of funds

Colorado § 39-27-112

Title 39Taxation

Art.Gasoline and Special Fuel Tax

This text of Colorado § 39-27-112 (Payment of expenses and distribution of funds) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-27-112 (2026).

Text

(1)Out of the funds thus obtained, the state treasurer shall pay such warrants as may be drawn from time to time by the controller upon vouchers issued by the executive director of the department of revenue for the purpose of making refunds to distributors and others provided for in this part 1.

(2)(a) Repealed.

(b)Effective January 1, 1989, the balance of such funds thus obtained and remaining with the state treasurer shall be placed in the highway users tax fund and distributed in accordance with the provisions of the statute governing that fund; except that, in accordance with section 18 of article X of the Colorado constitution, any moneys included in the balance of such funds which are attributable to the provisions of section 39-27-102 (1)(a)(IV) and which are remaining

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(1) Out of the
funds thus obtained, the state treasurer shall pay such warrants as may be drawn
from time to time by the controller upon vouchers issued by the executive director
of the department of revenue for the purpose of making refunds to distributors and
others provided for in this part 1.

(2) (a) Repealed.

(b) Effective January 1, 1989, the balance of such funds thus obtained and
remaining with the state treasurer shall be placed in the highway users tax fund
and distributed in accordance with the provisions of the statute governing that
fund; except that, in accordance with section 18 of article X of the Colorado
constitution, any moneys included in the balance of such funds which are
attributable to the provisions of section 39-27-102 (1)(a)(IV) and which are remaining
with the state treasurer on the twentieth day of each month shall be placed in the
aviation fund created in section 43-10-109, C.R.S., and distributed in accordance
with the provisions of section 43-10-110, C.R.S. The general assembly shall make
proportionate appropriations from the highway users tax fund and the aviation fund
for the expenses of the administration of this part 1.

(3) (Deleted by amendment, L. 91, 1st Ex. Sess., p. 7, � 13, effective July 1,
1991.)

Legislative History

Source: L. 33: p. 733, � 10. CSA: C. 16, � 390. L. 47: p. 269, � 1. L. 53: p. 510, � 18. CRS 53: � 138-3-15. C.R.S. 1963: � 138-2-15. L. 64: p. 657, � 17. L. 79: Entire section amended, p. 1485, � 11, effective January 1, 1980. L. 84: (2) amended, p. 1026, � 1, effective March 16. L. 88: (2) amended and (3) added, p. 1093, � 11, effective January 1, 1989. L. 91: (2)(b) and (3) amended, pp. 2398, 1075, �� 23, 60, effective July 1. L. 91, 1st Ex. Sess.: (2)(b) and (3) amended, p. 7, � 13, effective July 1.