Colorado § 42-3-272 - Special plates - wild horses - legislative declaration - repeal.

§ 42-3-272. Special plates - wild horses - legislative declaration - repeal.

(1) Beginning on the earlier of January 1, 2027, or when the department is able to issue the plate, the department shall issue special license plates to qualified applicants in accordance with this section for motorcycles, passenger cars, trucks, or noncommercial or recreational motor vehicles that do not exceed sixteen thousand pounds empty weight.

(2) (a) The wild horse license plate is established.

(b) The department shall design the plate in cooperation and consultation with the department of agriculture to indicate that the motor vehicle to which the plate is attached is owned by a person that supports the human preservation of wild horses.

(3) (a) (I) A person may apply for a wild horse license plate if the person pays the taxes and fees required in this section and makes a donation of:

(A) On or before June 30, 2028, one hundred dollars to the wild horse fund, created in section 35-66-104, for use by the wild horse population management program established in sections 35-1-119 and 35-66-108; or

(B) On or after July 1, 2028, fifty dollars to the wild horse fund, created in section 35-66-104, for use by the wild horse population management program established in sections 35-1-119 and 35-66-108.

(II) This subsection (3)(a)(II) and subsection (3)(a)(I)(A) of this section are repealed, effective July 1, 2028.

(b) To renew a wild horse license plate, the owner must make an annual donation of fifty dollars to the wild horse fund, created in section 35-66-104.

(c) The authorized agent shall collect the donation required in subsection (3)(a) or (3)(b) of this section and transfer the donation to the department of revenue. The state treasurer shall credit the donations to the wild horse fund, created in section 35-66-104.

(d) The general assembly finds and declares that a donation received under subsection (3)(a) or (3)(b) of this section is a custodial fund and, therefore, is not subject to appropriation or to section 20 of article X of the state constitution.

(4) (a) The amount of the taxes and fees for a special license plate required under this section is the same as the amount of the taxes and fees for a regular motor vehicle license plate; except that, beginning July 1, 2028, the department shall collect the fee specified in section 42-3-312 and an additional one-time fee of twenty-five dollars for issuance or replacement of the special license plates. The state treasurer shall credit the fee to the highway users tax fund, created in section 43-4-201.

(b) (I) The executive director of the department shall notify the state treasurer of the number of wild horse license plates sold. The executive director of the department, the commissioner of agriculture, and the state treasurer shall jointly determine the frequency of the notifications.

(II) Upon receiving the notification required in subsection (4)(b)(I) of this section, the state treasurer shall transfer:

(A) Twenty-five dollars from the wild horse fund, created in section 35-66-104, to the Colorado DRIVES vehicle services account, created in section 42-1-211;

(B) Twenty-five dollars from the wild horse fund, created in section 35-66-104, to the highway users tax fund, created in section 43-4-201; and

(C) Fifteen dollars and ninety-four cents from the wild horse fund, created in section 35-66-104, to the license plate cash fund, created in section 42-3-301.

(III) On December 30, 2026, the state treasurer shall transfer twenty-four thousand two hundred dollars from the wild horse fund, created in section 35-66-104, to the license plate cash fund, created in section 42-3-301.

(IV) On June 30, 2028, the state treasurer shall transfer twenty-four thousand two hundred dollars from the license plate cash fund, created in section 42-3-301, to the wild horse fund, created in section 35-66-104.

(V) This subsection (4)(b) is repealed, effective July 1, 2028.

(5) An applicant may apply to the department for personalized wild horse license plates. Upon payment of the additional fee required by section 42-3-211 (6)(a) for personalized license plates, the department may issue the plates if the applicant complies with section 42-3-211. If an applicant has existing personalized license plates for a motor vehicle, the applicant may transfer the combination of letters or numbers to a new set of wild horse license plates for the vehicle upon paying the fee required by section 42-3-211 (6)(a) and upon turning in the existing plates to the department. A person that has obtained personalized license plates under this subsection (5) must pay the annual fee imposed by section 42-3-211 (6)(b) to renew the personalized plates. The fees assessed under this subsection (5) are in addition to all other applicable taxes and fees.

Source: L. 2026: Entire section added, (HB 26-1306), ch. 204, p. 1166, § 3, effective August 12.

PART 3

FEES AND CASH FUNDS