Colorado Code § 39-37-110

Distribution of tax collected
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(1) Each month, the state treasurer shall
credit the money collected for payment of the tax levied pursuant to this part 1 to the old age
pension fund created in section 1 of article XXIV of the state constitution in accordance with
section 2 (a) and (f) of article XXIV of the state constitution and shall further transfer an amount
equal to this amount from the old age pension fund to the general fund in accordance with
section 7 (c) of article XXIV of the state constitution.
(2) Each month, the state treasurer shall transfer an amount equal to the amount of
money collected for payment of the tax levied pursuant to this part 1 from the general fund to the
fund for distribution in accordance with section 39-37-301 (2).

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