C.R.S. § 39-28.6-109

(1) The state treasurer shall credit the money collected for payment of the tax imposed under this article 28.6 to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with section 2 (a) and (f) of article XXIV of the state constitution and shall further transfer an amount equal to this amount to the general fund in accordance with section 7 (c) of article XXIV of the state constitution. (2) The state treasurer shall transfer an amount equal to the tax imposed under this article 28.6 from the general fund to the 2020 tax holding fund created in section 24-22-118 (1).