Colorado Code
Part 8 - Funding Advancement for Surface Transportation and Economic Recovery
§ 43-4-804. Highway Safety Projects - Surcharges and Fees - Crediting of Money to Highway Users Tax Fund - Definition

(II) [ Editor's note: This version of subsection (1)(a)(II) is effective July 1, 2022. ] The road safety surcharge shall be imposed when a vehicle is registered as required by article 3 of title 42 or, for an item of special mobile machinery that is covered by a registration exempt certificate issued by the department of revenue in accordance with section 42-3-107 (16)(g), at the time set forth in section 42-3-107 (16)(g)(III). Each authorized agent shall remit to the department of revenue no less frequently than once a month, but otherwise at the time and in the manner required by the executive director of the department of revenue, all road safety surcharges collected by the authorized agent. The executive director of the department of revenue shall forward all road safety surcharges remitted by authorized agents plus any road safety surcharges collected directly by the department of revenue to the state treasurer, who shall credit the surcharges to the highway users tax fund.

(a) (I) [ Editor's note: This version of the introductory portion to subsection (1)(a)(I) is effective July 1, 2022. ] A road safety surcharge, which, except as otherwise provided in subsections (1)(a)(III) and (1)(a)(VI) of this section, is imposed for any registration period that commences on or after July 1, 2009, upon the registration of any vehicle for which a registration fee must be paid pursuant to part 3 of article 3 of title 42 and is also imposed upon any item of special mobile machinery that is covered by a registration exempt certificate issued by the department of revenue in accordance with section 42-3-107 (16)(g). Except as otherwise provided in subsections (1)(a)(IV), (1)(a)(V), and (1)(a)(VIII) of this section, the amount of the surcharge is:

Source: L. 2009: Entire part R&RE, (SB 09-108), ch. 5, p. 16, § 1, effective March 2. L. 2011: (1)(a)(VI) amended, (SB 11-031), ch. 86, p. 249, § 20, effective August 10. L. 2012: (1)(c)(I) amended, (HB 12-1019), ch. 135, p. 474, § 26, effective July 1. L. 2014: (1)(b)(I) amended, (SB 14-055), ch. 88, p. 334, § 1, effective July 1. L. 2020: IP(1)(a)(I) and (1)(a)(I)(A) amended, (SB 20-136), ch. 70, p. 286, § 18, effective September 14. L. 2021: IP(1)(a)(I) and (1)(b)(I) amended and (1)(a)(VIII) and (1)(b)(IV) added, (SB 21-260), ch. 250, p. 1440, § 47, effective June 17; IP(1)(a)(I) and (1)(a)(II) amended, (SB 21-257), ch. 478, p. 3420, § 5, effective July 1, 2022.

Cross references: 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.