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

Colorado Statutes

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

Colorado·Title 43 Transportation·Art. Financing

(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)

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(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(2) Repealed.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. 210, 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).

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Legislative History

Source: 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 11-1161), 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. L. 2022: (3)(a)(I)(C) and (3)(a)(III)(C) amended, (HB 22-1338), ch. 134, p. 906, � 2, effective April 25.