CO SB115

Creates the Waste Tire Fee Administration Cash Fund in the state treasury to hold moneys credited from waste tire fees collected by the Department of Revenue.

Directs the state treasurer to credit to the new fund an amount equal to the Department of Revenue's direct and indirect administrative costs, capped at 1⅔ percent of total fees collected each calendar quarter.

Requires the General Assembly to annually appropriate moneys in the fund to the Department of Revenue for its administrative costs in complying with waste tire fee collection requirements.

Allows all interest earned on fund investments to be credited to the fund, and any unexpended moneys at fiscal year-end remain in the fund rather than reverting to the General Fund.

Takes effect July 1, 2013.