Colorado Code
Part 2 - Highway Users Tax Fund
§ 43-4-205. Allocation of Fund








(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) [ Editor's note: This version of subsection (5.5)(a) is effective January 1, 2022. ] 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);


(c) [ Editor's note: This version of subsection (5.5)(c) is effective July 1, 2022. ] 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), 42-3-304 (18)(d)(I), 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);












(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:






(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.




















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 L. 87: (3) and (4) repealed and (8) to (12) added, pp. 1558, 1554, 1555, §§ 10, 3, effective July 1. L. 88: (2.5) repealed, p. 1434, § 24, effective June 11.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.


Cross references: For the legislative declaration in the 2013 act amending the introductory portion to subsection (6)(b), see section 1 of chapter 138, Session Laws of Colorado 2013. For the legislative declaration in SB 18-001, see section 1 of chapter 353, Session Laws of Colorado 2018. For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020. For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.