Colorado Code § 39-27-112

Payment of expenses and distribution of funds
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(1) Out of the funds thus
obtained, the state treasurer shall pay such warrants as may be drawn from time to time by the
controller upon vouchers issued by the executive director of the department of revenue for the
purpose of making refunds to distributors and others provided for in this part 1.
(2) (a) Repealed.
(b) Effective January 1, 1989, the balance of such funds thus obtained and remaining
with the state treasurer shall be placed in the highway users tax fund and distributed in
accordance with the provisions of the statute governing that fund; except that, in accordance with
section 18 of article X of the Colorado constitution, any moneys included in the balance of such
funds which are attributable to the provisions of section 39-27-102 (1)(a)(IV) and which are
remaining with the state treasurer on the twentieth day of each month shall be placed in the
aviation fund created in section 43-10-109, C.R.S., and distributed in accordance with the
provisions of section 43-10-110, C.R.S. The general assembly shall make proportionate
appropriations from the highway users tax fund and the aviation fund for the expenses of the
administration of this part 1.
(3) (Deleted by amendment, L. 91, 1st Ex. Sess., p. 7, § 13, effective July 1, 1991.)

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