C.R.S. § 43-4-203
43-4-203. Sources of revenue
43-4-203. Sources of revenue. (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(d) Repealed.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).