(1) All net revenue from the following sources shall be paid into and credited to the highway users tax fund as soon as it is received:
(a) From the imposition of any excise tax on motor fuel;
(b) From the imposition of annual registration fees on drivers, motor vehicles, trailers, and semitrailers, except as provided in section 42-3-304 (19), C.R.S.;
(c) From the imposition of passenger-mile taxes on vehicles or any fee or payment substituted therefor;
(d) Repealed.
(e) From interest or income earned on the deposit and investment of moneys in the fund;
(f) From the imposition of electric motor vehicle road usage equalization fees pursuant to section 42-3-304 (25)(a.5); and
(g) From the imposition of road usage fees pursuant to section 43-4-217 (3) and (4).
Source: L. 53: p. 502, � 3. CRS 53: � 120-12-3. C.R.S. 1963: � 120-12-3. L. 77: (1)(d) added, p. 1887, � 2, effective June 9. L. 89: (1)(d) repealed, p. 1600, � 23, effective January 1, 1990; (1)(c) amended, p. 1600, � 21, effective July 1, 1993. L. 2001: (1)(b) amended, p. 1022, � 8, effective June 5. L. 2005: (1)(e) added, p. 139, � 1, effective April 5; (1)(b) amended, p. 1184, � 38, effective August 8. L. 2021: IP(1) amended and (1)(f) and (1)(g) added, (SB 21-260), ch. 250, p. 1417, � 32, effective June 17.
Cross references: For the legislative declaration contained in the 2001 act amending subsection (1)(b), see section 1 of chapter 278, Session Laws of Colorado 2001. For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.