C.R.S. Section 43-4-201
Highway users tax fund

  • created

(1)

Intentionally left blank —Ed.

(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Repealed.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Repealed.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)

Intentionally left blank —Ed.

(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).

Source: Section 43-4-201 — Highway users tax fund - created, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-43.­pdf (accessed Dec. 24, 2024).

43‑4‑201
Highway users tax fund - created 43‑4‑202
Definitions 43‑4‑203
Sources of revenue 43‑4‑204
Appropriation 43‑4‑205
Allocation of fund 43‑4‑206
State allocation 43‑4‑207
County allocation 43‑4‑208
Municipal allocation 43‑4‑209
Withholding municipal allocations 43‑4‑210
Estimated county allocations 43‑4‑211
Estimated municipal allocations 43‑4‑212
Payment of balances 43‑4‑213
Forfeiture of funds 43‑4‑214
Future municipalities eligible 43‑4‑216
Liability unaffected 43‑4‑217
Additional funding - road usage fees - rules - legislative declaration - definitions 43‑4‑218
Additional funding - retail delivery fee - fund created - simultaneous collection of enterprise fees - rules - legislative declaration - definitions 43‑4‑301
Legislative declaration 43‑4‑302
Powers of commission - contracts approval 43‑4‑401
Fund created 43‑4‑402
Source of revenues - allocation of money - special account created 43‑4‑403
Alcohol and drug impaired driving prevention enforcement program - minimum requirements 43‑4‑404
Formula for allocation of money - rules 43‑4‑501
Short title 43‑4‑502
Legislative declaration 43‑4‑503
Definitions 43‑4‑504
Creation of authorities 43‑4‑505
Board of directors 43‑4‑506
Powers of the authority - inclusion or exclusion of property - determination of public highway alignment 43‑4‑506.5
Traffic laws - toll collection 43‑4‑507
Local improvement districts 43‑4‑508
Value capture areas 43‑4‑509
Bonds 43‑4‑510
Cooperative powers 43‑4‑511
Powers of governmental units 43‑4‑512
Referendum 43‑4‑513
Notice - opportunity for comment 43‑4‑514
Notice - coordination of information - report 43‑4‑515
Successor to prior entity - assumption of obligations and liabilities - action for mandamus or injunctive relief 43‑4‑516
Agreement of the state not to limit or alter rights of obligees 43‑4‑517
Investments 43‑4‑518
Bonds eligible for investment 43‑4‑519
Exemption from taxation - securities laws 43‑4‑520
No action maintainable 43‑4‑521
Termination of revenue-raising powers 43‑4‑522
Judicial examination of powers, acts, proceedings, or contracts of an authority 43‑4‑601
Short title 43‑4‑602
Definitions 43‑4‑603
Creation of authorities - exercise of powers of an authority by transportation planning organization 43‑4‑604
Board of directors 43‑4‑605
Powers of the authority - inclusion or exclusion of property - determination of regional transportation system alignment - fund created - repeal 43‑4‑605.5
Preservation of state highway funding - legislative declaration 43‑4‑606
Establishment of regional transportation activity enterprises 43‑4‑607
Traffic laws - toll collection 43‑4‑607.5
Streetscape enhancements - local and private authority 43‑4‑608
Local improvement districts 43‑4‑609
Bonds 43‑4‑610
Cooperative powers 43‑4‑611
Powers of governmental units 43‑4‑612
Referendum 43‑4‑613
Notice - opportunity for comment 43‑4‑614
Notice - coordination of information 43‑4‑615
Agreement of the state not to limit or alter rights of obligees 43‑4‑616
Investments 43‑4‑617
Bonds eligible for investment 43‑4‑618
Exemption from taxation - securities laws 43‑4‑619
No action maintainable 43‑4‑620
Judicial examination of powers, acts, proceedings, or contracts of an authority 43‑4‑621
Calculation of fiscal year spending limit - first full fiscal year’s spending as base 43‑4‑622
Exercise of authority powers by transportation planning organization 43‑4‑701
Legislative declaration 43‑4‑702
Definitions 43‑4‑703
Submission of ballot question regarding issuance of transportation revenue anticipation notes 43‑4‑704
Powers of executive director 43‑4‑705
Revenue anticipation notes - ballot issue - repeal 43‑4‑706
Financial obligations subject to annual budget allocation 43‑4‑707
Note proceeds 43‑4‑708
Investments 43‑4‑709
Powers of political subdivisions 43‑4‑710
Notes legal investments 43‑4‑711
Exemption from taxation 43‑4‑712
No action maintainable 43‑4‑713
Annual reports 43‑4‑715
Construction of part 43‑4‑801
Short title 43‑4‑802
Legislative declaration 43‑4‑803
Definitions 43‑4‑804
Highway safety projects - surcharges and fees - crediting of money to highway users tax fund - definition 43‑4‑805
Statewide bridge enterprise - creation - board - funds - powers and duties - legislative declaration - definitions 43‑4‑806
High-performance transportation enterprise - creation - board - funds - powers and duties - limitations - reporting requirements - violations on the peak period shoulder lanes - legislative declaration - definitions 43‑4‑807
Bonds - investments - bonds eligible for investment and exempt from taxation 43‑4‑808
Toll highways - special provisions - limitations 43‑4‑809
Enterprises - applicability of other laws 43‑4‑810
Fees and surcharges - limitations on use 43‑4‑811
Transit and rail division - funding for local transit grants 43‑4‑812
Use of user fees for transit - legislative declaration 43‑4‑814
Military deployment - motor vehicle fees exempted - penalty 43‑4‑901
High-visibility alcohol and drug impaired driving enforcement 43‑4‑902
Local high-visibility alcohol and drug impaired driving enforcement - qualified program - report - rules 43‑4‑903
High-visibility alcohol and drug impaired driving enforcement funding 43‑4‑1101
Legislative declaration 43‑4‑1102
Definitions 43‑4‑1103
Multimodal transportation options fund - creation - revenue sources for fund - use of fund 43‑4‑1201
Legislative declaration 43‑4‑1202
Definitions 43‑4‑1203
Clean transit enterprise - creation - board - powers and duties - rules - fees - fund 43‑4‑1301
Legislative declaration 43‑4‑1302
Definitions 43‑4‑1303
Nonattainment area air pollution mitigation enterprise - creation - board - powers and duties - rules - fees - fund 43‑4‑1401
Definitions 43‑4‑1402
Colorado wildlife safe passages fund - creation - use of fund - report 43‑4‑1501
Legislative declaration 43‑4‑1502
Definitions 43‑4‑1503
Fuels impact enterprise - creation - powers and duties 43‑4‑1504
Fuels impact enterprise cash fund - definition 43‑4‑1505
Fuels impact reduction fee 43‑4‑1506
Fuels impact reduction grant program 43‑4‑1507
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 43-4-201’s source at colorado​.gov