(1) The moneys in the highway users
tax fund shall be apportioned monthly. The apportionment may be made by the
state treasurer based upon estimates from the department of revenue on current
monthly collections of highway users taxes, with monthly reconciliation of the
state, county, and municipal accounts in each successive month. The department of
revenue shall provide estimates to the state treasurer by the seventh working day
of each month. The state treasurer shall apportion the funds within five working
days of receiving estimates from the department of revenue.
(2) to (4) Repealed.
(5) Revenues raised by the excise tax imposed on gasoline and special fuel
pursuant to sections 39-27-102 and 39-27-102.5, C.R.S., equal to the first seven
cents per gallon of such tax shall be placed in the highway users tax fund to be
allocated as follows:
(a) Sixty-five percent of such revenue shall be paid to the state highway fund
and shall be expended as provided in section 43-4-206.
(b) Twenty-six percent of such revenue shall be paid to the county treasurers
of the respective counties, subject to annual appropriation by the general assembly,
and shall be allocated and expended as provided in section 43-4-207.
(c) Nine percent of such revenue shall be paid to cities and incorporated
towns within the limits of the respective counties, subject to annual appropriation
by the general assembly, and shall be allocated and expended as provided in
section 43-4-208 (2).
(5.5) The following highway users tax fund revenues shall be allocated and
expended in accordance with the formula specified in subsection (5) of this section:
(a) Revenues from fines, penalties, or forfeitures that are credited to the
fund pursuant to sections 18-4-509 (2)(a), 39-27-104 (1)(g), 42-1-217 (1)(a), (1)(b),
(1)(d), (1)(e), and (2), 42-4-225 (3), and 42-4-235 (2)(a);
(b) Revenues from motor vehicle license plate, identification plate, and
placard fees that are credited to the fund pursuant to section 42-4-202 (4)(d) and
article 3 of title 42, C.R.S.;
(c) Revenues from driver's license fees, motor vehicle title and registration
fees, and motorist insurance identification fees that are credited to the fund
pursuant to sections 42-2-132 (4)(b) and 42-3-306 (6) and (7), including any of
those fees that are paid by the owner of special mobile machinery that is covered
by a registration exempt certificate issued by the department in accordance with
section 42-3-107 (16)(g);
(d) Revenues from the imposition of passenger-mile taxes on vehicles, any
additional penalties or interest imposed thereon, or any fee or payment substituted
therefor that is imposed pursuant to sections 42-3-304 (13), 42-3-306 (11)(a) and
(11)(b), and 42-3-308 (5), C.R.S., and credited to the fund pursuant to section 43-4-203 (1)(c);
(e) Revenues from sales of abandoned motor vehicles that are credited to
the fund pursuant to sections 42-4-1809 (2)(d) and 42-4-2108 (2)(c), C.R.S.;
(f) Revenues from fees that are credited to the fund pursuant to section 42-3-311 (1), C.R.S., and that exceed the amount of appropriations made from the fund
pursuant to those sections for the purpose of defraying specified administrative
expenses;
(g) Revenues from interest or income earned on the deposit and investment
of moneys in the fund; and
(h) Revenues from any source that are credited to the fund, but not to any
specific account within the fund, the allocation and expenditure of which is not
otherwise specified by law.
(6) Revenue raised by the excise tax imposed on gasoline and special fuel
pursuant to sections 39-27-102 and 39-27-102.5 in excess of seven cents per
gallon of tax shall be placed in the highway users tax fund to be allocated as
follows; except that revenue raised by the excise tax imposed on gasoline in excess
of eighteen cents per gallon of tax shall be allocated according to subsection (6)(b)
of this section:
(a) Sixteen percent of such revenue shall be deposited in a special account
within the highway users tax fund until July 1, 1997, and shall be expended only for
highway bridge repair, replacement, or posting, pursuant to provisions of paragraph
(a) of subsection (7) of this section.
(b) The remaining balance of such revenue may be expended only for
improvements to highways within the state, including new construction, safety
improvements, maintenance, and capacity improvements, and for other
transportation-related projects to the extent authorized by subsection (6.8) of this
section and sections 43-4-206 (3), 43-4-207 (1), and 43-4-208 (1), and may not be
expended for administrative purposes. Such revenue is allocated as follows:
(I) Sixty percent of such revenue shall be paid to the state highway fund and
shall be expended as provided in section 43-4-206.
(II) Twenty-two percent of such revenue shall be paid to the county
treasurers of the respective counties, subject to annual appropriation by the
general assembly, and shall be allocated and expended as provided in section 43-4-207.
(III) Eighteen percent of such revenue shall be paid to the cities and
incorporated towns, subject to annual appropriation by the general assembly, and
shall be allocated and expended as provided in section 43-4-208 (2)(b) and (6)(a).
(6.3) (a) Revenues from the surcharges, fees, and fines credited to the
highway users tax fund pursuant to section 43-4-804 (1) must be allocated and
expended in accordance with the formula specified in subsection (6)(b) of this
section.
(b) (I) Notwithstanding any provision of this subsection (6.3) to the contrary,
revenues from the surcharges, fees, and fines credited to the highway users tax
fund pursuant to section 43-4-804 (1) for any registration period that begins on or
after September 1, 2025, but before September 1, 2027, may be expended only for
improvements to highways within the state, including new construction, safety
improvements, maintenance, and capacity improvements, and for other
transportation-related projects to the extent authorized by law, and may not be
expended for administrative purposes. Such revenue is allocated as follows:
(A) Fifty-six percent of such revenue must be paid to the state highway fund
and must be expended as provided in section 43-4-206;
(B) Twenty-four percent of such revenue must be paid to the county
treasurers of the respective counties, subject to annual appropriation by the
general assembly, and must be allocated and expended as provided in section 43-4-207; and
(C) Twenty percent of such revenue must be paid to the cities and
incorporated towns, subject to annual appropriation by the general assembly, and
must be allocated and expended as provided in section 43-4-208 (2)(b) and (6)(a).
(II) This subsection (6.3)(b) is repealed, effective July 1, 2028.
(6.4) Money transferred from the general fund to the highway users tax fund
pursuant to section 24-75-219 (5)(a)(II) and (5)(b)(II) is allocated and expended as
follows:
(a) Fifty percent of the money is paid to the county treasurers of the
respective counties, subject to annual appropriation by the general assembly, and
allocated and expended as provided in section 43-4-207; and
(b) Fifty percent of the money is paid to the cities and incorporated towns,
subject to annual appropriation by the general assembly, and allocated and
expended as provided in section 43-4-208 (2) and (6)(a).
(6.5) (a) Except as otherwise provided in subsections (6.4) and (6.7) of this
section, the revenue accrued to and transferred to the highway users tax fund
pursuant to section 24-75-219 or 39-26-123 (4)(a) or appropriated to the highway
users tax fund pursuant to House Bill 02-1389, enacted in 2002, must be paid to the
state highway fund for allocation to the department of transportation and
expended as provided in section 43-4-206 (2).
(b) Repealed.
(c) (Deleted by amendment, L. 2005, p. 296, � 61, effective August 8, 2005.)
(d) Repealed.
(6.6) (Deleted by amendment, L. 2009, (SB 09-228), ch. 410, p. 2270, � 24,
effective July 1, 2009.)
(6.7) Money transferred from the general fund to the highway users tax fund
pursuant to section 24-75-219 (5)(b.5) must be allocated and expended in
accordance with the formula specified in subsection (6)(b) of this section.
(6.8) (a) Revenue from the electric motor vehicle fee, the electric motor
vehicle road usage equalization fee, and the commercial electric motor vehicle fee
imposed pursuant to section 42-3-304 (25) that is credited to the highway users tax
fund as required by section 42-3-304 (25)(a), (25)(a.5), and (25)(a.7) and revenue
from the road usage fees imposed pursuant to section 43-4-217 (3) and (4) that is
credited to the highway users tax fund as required by section 43-4-217 (8) must be
allocated and expended in accordance with the formula specified in subsection
(6)(b) of this section.
(b) (I) Revenue from the retail delivery fee imposed pursuant to section 43-4-218 (3) that is credited to the highway users tax fund as required by section 43-4-218 (5)(a)(I) must be allocated and expended as follows:
(A) Forty percent must be paid to the state highway fund and expended as
provided in section 43-4-206;
(B) Thirty-three percent must be paid to the county treasurers of the
respective counties, subject to annual appropriation by the general assembly, and
allocated and expended as provided in section 43-4-207; and
(C) Twenty-seven percent must be paid to the cities and incorporated towns,
subject to annual appropriation by the general assembly, and must be allocated and
expended as provided in section 43-4-208 (2)(b) and (6)(a).
(II) Revenue from the retail delivery fee may be expended for the purposes
specified in subsection (6)(b) of this section and may also be expended for transit-related projects needed to integrate different transportation modes within a
multimodal transportation system.
(c) Money received by the state from the federal coronavirus state fiscal
recovery fund and transferred to the highway users tax fund pursuant to section
24-75-219 (7)(a)(III) and money transferred from the general fund to the highway
users tax fund pursuant to section 24-75-219 (7)(b.5)(II) must be allocated and
expended as follows:
(I) Fifty-five percent must be paid to the county treasurers of the respective
counties, subject to annual appropriation by the general assembly, and allocated
and expended as provided in section 43-4-207;
(II) Forty-five percent must be paid to the cities and incorporated towns,
subject to annual appropriation by the general assembly, and must be allocated and
expended as provided in section 43-4-208 (2)(b) and (6)(a).
(7) (a) Revenues accumulated in the special account for highway bridges, as
provided in paragraph (a) of subsection (6) of this section, shall be allocated at least
once each year among state, counties, and municipal highway systems based on
total cost needs under the criteria developed by means of the most current report
of the federal bridge inventory program. For the fiscal year commencing on July 1,
1981, the allocation shall be determined in accordance with needs developed by
October 1, 1981. In subsequent fiscal years, the allocation shall be determined in
accordance with needs reports available on January 1, 1982, and January 1 of each
subsequent year, with the allocation amounts to be effective on July 1 of each year.
After allocation of the state share of the special bridge account, the share for the
counties and municipalities shall be allocated, subject to annual appropriation by
the general assembly, based upon need as determined by the special highway
committee which shall be composed of four representatives each from counties and
municipalities. Allocations to local governments shall require a minimum of twenty
percent of local matching funds from revenues other than the special bridge
account within the highway users tax fund.
(b) Repealed.
(8) to (12) Repealed.
(13) All of the additional revenues which are credited to the highway users
tax fund as a result of the enactment of House Bill No. 1012 at the first
extraordinary session of the fifty-seventh general assembly shall be expended only
for improvements to highways within the state, including new construction, safety
improvements, maintenance, and capacity improvements. No moneys shall be
expended for administrative purposes.
Source: L. 53: p. 503, � 5. CRS 53: � 120-12-5. C.R.S. 1963: � 120-12-5. L. 65: p. 929, � 4. L. 75: (2) amended, p. 1575, � 1, effective March 26. L. 79: (3) and (4)
added, pp. 1470, 1471, � 2, effective July 1. L. 81: (5) to (7) added, p. 1895, � 5,
effective June 19. L. 84: (1) amended, p. 1026, � 3, effective March 16. L. 86: (6)(a)
and (7)(b) amended, p. 1211, � 1, effective April 3; (2.5) added and IP(6)(b) amended,
pp. 1120, 1134, �� 21, 11, effective July 1. L. 87: (3) and (4) repealed and (8) to (12)
added, pp. 1558, 1554, 1555, �� 10, 3, effective July 1. L. 88: (2.5) repealed, p. 1434, �
24, effective June 11. L. 89, 1st Ex. Sess.: (13) added, p. 67, � 27, effective August 1. L. 90: IP(6) amended, p. 1829, � 2, effective July 1. L. 92: (6)(a) and (7)(b) amended, p.
1341, � 1, effective March 24. L. 93: (2), (5)(b), (5)(c), (6)(b)(II), (6)(b)(III), and (7)(a)
amended, p. 1516, � 20, effective June 6. L. 95: (2) amended, p. 1300, � 2, effective
June 5. L. 97: (6.5) added, p. 1533, � 2, effective July 1. L. 98: (6.5)(b) amended, p.
906, � 4, effective May 26. L. 99: (6.5)(b) repealed, p. 562, � 2, effective May 7. L.
2000: IP(5) and IP(6) amended, p. 1938, � 22, effective October 1; (6.5)(a) amended
and (6.5)(c) added, p. 1361, � 47, effective July 1, 2001; (6.5)(a) amended and (6.5)(d)
added, p. 1428, � 4, effective July 1, 2001. L. 2002: (6.5)(a) and IP(6.5)(c) amended, p.
146, � 3, effective March 27; (6.6) added, p. 738, � 8, effective August 7; (6.6) added,
p. 718, � 8, effective August 7. L. 2003: (2) repealed, p. 1701, � 9, effective May 14. L.
2005: (5.5) added, p. 139, � 2, effective April 5; (6.5)(a) and (6.5)(c) amended, p. 296,
� 61, effective August 8. L. 2006: (5.5)(b), (5.5)(c), (5.5)(d), and (5.5)(f) amended, p.
1515, � 84, effective June 1; (6.5)(a) amended, p. 1604, � 6, effective July 2. L. 2007: (5.5)(b) amended, p. 1574, � 11, effective July 1. L. 2009: (6.3) added, (SB 09-108), ch.
5, p. 55, � 18, effective March 2; (5.5)(f) amended, (SB 09-274), ch. 210, p. 957, � 10,
effective May 1; (6.5)(a) and (6.6) amended, (SB 09-228), ch. 410, p. 2270, � 24,
effective July 1. L. 2010: (5.5)(c) amended and (6.5)(d) repealed, (SB 10-212), ch. 412,
pp. 2040, 2032, �� 22, 1, effective July 1. L. 2011: (6.5)(a) amended, (HB 11-1303), ch.
264, p. 1183, � 114, effective August 10. L. 2013: IP(6)(b) amended, (SB 13-048), ch.
138, p. 450, � 2, effective July 1. L. 2018: (6.4) added, (SB 18-001), ch. 353, p. 2099, �
5, effective May 31. L. 2019: (6.5)(a) amended and (6.7) added, (SB 19-262), ch. 431,
p. 3740, � 2, effective June 3. L. 2020: (7)(b) repealed, (SB 20-136), ch. 70, p. 286, �
17, effective September 14. L. 2021: IP(6) and IP(6)(b) amended and (6.8) added, (SB
21-260), ch. 250, p. 1417, � 33, effective June 17; (5.5)(a) amended, (HB 21-1322), ch.
453, p. 3020, � 13, effective January 1, 2022; (5.5)(c) amended, (SB 21-257), ch. 478,
p. 3420, � 4, effective July 1, 2022. L. 2022: IP(6.8)(c) amended, (HB 22-1351), ch.
159, p. 1004, � 3, effective May 16; IP(6.8)(c) amended, (SB 22-212), ch. 421, p. 2988,
� 96, effective August 10. L. 2023: (5.5)(c) amended, (HB 23-1301), ch. 303, p. 1845,
� 92, effective August 7. L. 2025: (6.3) amended, (SB 25-258), ch. 424, p. 2409, � 1,
effective August 6.