1. (1) Except as provided in section 38-25.5-103.5, fees collected by the department of revenue pursuant to this article 25.5 shall be deposited in the state treasury in the tax lien certification fund, which is created. Money so deposited and all interest and income derived from the deposit and investment of such money shall be used by the department of revenue for the purposes of this article 25.5 in accordance with the annual appropriation by the general assembly and shall not be deposited in or transferred to the general fund; except that money in excess of the maximum reserve, as defined in section 24-75-402 (2)(e.5), that remains in the fund at the end of any state fiscal year commencing on or after July 1, 2000, shall be transferred to the general fund. transferred to the general fund.

2. (2)

   1. (a) On June 30, 2025, the state treasurer shall transfer eighty-five thousand nine hundred one dollars from the tax lien certification fund to the outdoor recreation economic development cash fund created in section 24-48.5-129 (4)(a).
   2. (b) This subsection (2) is repealed, effective July 1, 2026.

Source: L. 90: Entire article added, p. 1643, § 1, effective January 1, 1991. L. 97: Entire section amended, p. 987, § 3, effective July 1. L. 2001: Entire section amended, p. 556, § 2, effective May 23. L. 2015: Entire section amended, (HB 15-1261), ch. 322, p. 1315, § 10, effective June 5. L. 2025: Entire section amended, (HB 25-1215), ch. 312, p. 1633, § 12, effective May 30.

Editor's note: Section 11 of chapter 322 (HB 15-1261), Session Laws of Colorado 2015, provides that changes to this section by the act apply to fiscal years beginning on or after July 1, 2014.

Cross references: For the legislative declaration in HB 25-1215, see section 1 of chapter 312, Session Laws of Colorado 2025.