The Colorado Department of the Treasury is responsible for distributing several federal funds to counties and cities.
CRS 43-4-201-207: The Highway Users Tax Fund (HUTF) is the primary source of state highway system funding in Colorado. Revenue credited to the HUTF primarily comes from motor fuel taxes and fees and vehicle registration fees, including the Road Safety Surcharge. After off-the-top disbursements to the Department of Revenue and the Department of Public Safety, HUTF revenue is distributed to counties, municipalities, and the State Highway Fund for transportation purposes.
| County Payments | City Payment |
FASTER Distribution - SB09-108
FASTER, Funding Advancements for Surface Transportation and Economic Recovery, was signed into law on March 2, 2009. The legislation generates increased revenues for statewide transportation improvements.
Revenues generated from the Road Safety Surcharge, Oversize Overweight Surcharge, Rental Car Surcharges, and late vehicle registration fees are credited to the Highway Users Tax Fund (HUTF) and distributed per statute to the Colorado Department of Transportation, counties, and municipalities.
| County Distribution | City Distribution |
Retail Delivery Fee: SB 21 - 260
Senate Bill 21-260 imposes fees on retail deliveries by motor vehicles that transport tangible personal property subject to the state sales tax. The fees must be collected from the purchaser by the retailer and are adjusted for inflation. Retail delivery fees are assessed by the state, the Statewide Bridge and Tunnel Enterprise, and four new enterprises created in the bill. Fees are collected by the Department of Revenue (DOR) and distributed to the HUTF, the Multimodal Options Fund, and cash funds for each enterprise.
| County Distribution | City Distribution |
CRS 35-45-108: The Taylor Grazing Act, enacted in 1934, regulates grazing on public lands in the Western United States to prevent overgrazing and soil deterioration. The Act includes provisions for payments to states and counties from grazing fees and receipts from the sale of land and materials. Payments are made annually, usually in December or January, depending on the date the information is received from the federal governmentAnnual payments are typically disbursed in December or January, contingent upon the receipt of information from the federal government.
CRS 30-29-101 & 102: The federal government distributes county payments yearly; the timing depends on when the government sends the required information. Counties typically receive national forest payments immediately after the federal government disburses the funds. Flood control payments are made every quarter. All payments are made by check via the U.S. Postal Service.
National Forest Payments to Counties
More Information:
- For a breakdown of county shares, please refer to the Federal Payment Summary Report.
- Visit the U.S. Forest Service's Secure Rural Schools website for county-level distributions.