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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

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PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MF-106
STATUS AS OF JANUARY 1, 2001

COLORADO

NAME OF FUND OR AGENCY AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE SECTION
Gasoline: 22 Cents - - - 39-27-102
Diesel: 20.5 Cents - - - 39-27-202
LPG: 20.5 Cents - - - 39-27-202
Gasohol: 22 Cents - - - 39-27-102
Underground Storage
Tank Fund....
See remarks   Environmental response surcharge of $25 per tank
truckload of motor fuel shipped into the State.
8-20-206.5
State Treasurer..... Amount required Refund of motor-fuel tax. Refund made by State Treasurer on voucher certified
by the Department of Revenue.
39-27-103
Highway-Users Tax Fund..... Net revenues Distributed as follows: This is a common fund receiving motor-fuel,
motor-vehicle and motor-carrier revenues. Distribution
is made from combined revenues. (See Table MV-106 )
This fund also receives fines and penalties for traffic offenses.
43-4-203
Highway-Users Tax Fund.....    Appropriation Collection and administration of motor-fuel
tax andmotor-vehicle fees.
Legislature appropriates from Highway-Users Tax Fund the
amounts required for administration of motor-fuel tax laws.
39-27-112(2)(b);
39-27-215(2)
Highway Crossing
Protection Fund.....
   $240,000 Highway grade crossing protection. $20,000 transferred per month. Under direction
of Public Utilities Commission.
43-4-201(3)
43-4-205(2)
Office of Transportation Safety...    Appropriation     43-4-201(3)
Transportation
Development Division....
   Appropriation     43-4-201(3)
Department of Labor and
Employment.....
   Appropriation Oil inspection costs.   43-4-201(3)
8-20-105
Administration.....    Appropriation Telecommunications support.   43-4-201(3)
Department of Corrections.....    Appropriation Costs of license plate production.   43-4-201(3)
Department of Revenue...    Appropriation Highway-related programs.   43-4-201(3)
Department of Public Safety....    Appropriation Highway-related programs.   43-4-201(3)
Department of Personnel.....    Appropriation Administrative costs.   43-4-201(3)
Department of LocalAffairs.....    Appropriation Provision of disaster emergency services related
to the transportation of hazardous materials.
  43-4-201(3)
State Patrol.....    Appropriation State police expense. Legislature appropriates from Highway-Users Tax Fund
the amounts required for operation of State patrol, port of
entry administration and other administrative and safety functions.
24-33.5-220
Port of Entry Authority.....    Appropriation Operation of border inspection stations.   42-8-10
     4 cents (gasoline)
State Highway Fund.....       60 percent New construction, safety improvements, maintenance
and capacity improvements on highways.
  43-4-205(6)(b)(I)
Counties.....       22 percent New construction, safety improvements, maintenance
and capacity improvements on highways.
See below for allocation method. 43-4-205(6)(b)(II)
Cities and Incorporated Towns.....       18 percent
New construction, safety improvements, maintenance
and capacity improvements on highways.
See below for allocation method. 43-4-205(6)(b)(III)
     11 cents (gasoline)
   13.5 cents (diesel/LPG)
Distributed as follows:
State Highway Bridge
Repair Account.....
      16 percent Bridge repair and replacement. Expires June 30, 1997. Funds are allocated to State, counties and
cities based on needs criteria of Federal Bridge Inventory Program.
Program requires a local match of at least 20 percent. By July 1,
1997, the State general assembly was to determine the need for
this account and if the fund was to be continued. If not continued,
the balance of revenues is to be distributed as part of the
remainder immediately below. (See §43-4-205(6)(b))
43-4-205(6)(a)
      Remainder   May include the balance of remaining funds from the State Highway Bridge
Repair Account. (See above remarks.)
State Highway Fund.....          60 percent New construction, safety improvements, maintenance
and capacity improvements on highways.
  43-4-205(6)(b)(I)
Counties.....          22 percent New construction, safety improvements, maintenance
and capacity improvements on highways.
See below for allocation method. 43-4-205(6)(b)(II)
Cities and Incorporated
Towns.....
         18 percent New construction, safety improvements, maintenance
and capacity improvements on highways.
See below for allocation method. 43-4-205(6)(b)(III)
   Remainder Distributed as follows:
State Highway Fund.....       65 percent Administration, equipment purchases, construction,
reconstruction, repairs, improvement, planning,
supervision, and maintenance.
Includes roads and highways in park recreation areas with
allocation to Division of Parks and Recreation. Expenditures
through contract with Colorado Department of Transportation.
43-4-205(5)(a);
43-4-206
33-10-111
Counties.....       26 percent Construction, maintenance and administration of the
county highway system. Funds may also be used on
State highways.
The first $69,000,000 is allocated so that each county receives
the same allocation that it received for fiscal year 1987-1988. The
next $17,000,000 is distributed by a set formula. All remaining
receipts are allocated to counties as follows: 15 percent in
proportion to the rural motor-vehicle registrations in each county;
15 percent in proportion to the total motor-vehicle registrations in
each county; 60 percent in proportion to the adjusted mileage of
open, used and maintained rural roads in each county, exclusive
of State highways; and 10 percent in proportion to the square feet
of bridge deck for bridges greater than 20 feet in length in each
county.
43-4-205(5)(b);
43-4-207
Cities and Incorporated Towns.....       9 percent Construction, maintenance and administration of the
city highway system. Funds may also be used on
State highways.
Allocated to cities as follows: 80 percent in proportion to the
adjusted urban motor-vehicle registrations in each city and
incorporated town, and 20 percent in proportion to the mileage
of open, used and maintained streets in each city and
incorporated town, excluding the mileage of State highways.
The city and county of Denver are considered as a city.
43-4-205(5)(c);
43-4-208

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