C.R.S. § 39-22-507 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-507
39-22-507. Credits against tax - employer expenses - work incentive programs
Status: repealed

39-22-507. Credits against tax - employer expenses - work incentive programs. (Repealed)
C.R.S. § 39-13-104 — CO Code / Title 39 / Article 13 / Section 39-13-104
39-13-104. Exemptions
Status: repealed

39-13-104. Exemptions. (1) The documentary fee imposed in this article shall not apply to:

(a) Any deed wherein the United States or any agency or instrumentality thereof or the state of Colorado or any political subdivision thereof is either the grantor or the grantee; except that, at the time such entity offers a deed for recording in the office of the county clerk and recorder, it shall file an affidavit with the clerk stating the consideration paid or to be paid for such grant or conveyance. If the entity imprints, types, stamps, or writes in ink on the margin or other blank portion of the document the consideration paid or to be paid for such grant or conveyance, it shall be deemed to satisfy the requirements of an affidavit.

(b) Any deed granting or conveying title to real property in consequence of a gift of such property;

(c) Any public trustee's deed executed pursuant to the provisions of section 38-38-501, C.R.S.;

(d) Any treasurer's deed executed in accordance with the provisions of article 11 of this title;

(e) Any sheriff's deed;

(f) Any instrument which confirms or corrects a deed previously recorded;

(g) Any deed granting or conveying title to cemetery lots;

(h) Any executory contract for the sale of real property of less than three years' duration under which the vendee is entitled to or does take possession thereof without acquiring title thereto nor to any assignment or cancellation of any such contract;

(i) Any lease of real property or assignment or transfer of an interest in any such lease;

(j) Any document given to secure payment of an indebtedness;

(k) Any document granting or conveying a future interest in real property;

(l) Any decree or order of a court of record determining or vesting title;

(m) Any document necessary to transfer title to property as a result of the death of an owner thereof;

(n) Repealed.

(o) Any rights-of-way and easements.

(2) Exemption from payment of the documentary fee imposed in this article must be claimed at the time a deed or instrument is offered for recording.
C.R.S. § 39-23.5-101 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-101
39-23.5-101. Short title
Status: in_force

39-23.5-101. Short title. This article shall be known and may be cited as the "Colorado Estate Tax Law".
C.R.S. § 39-26-105 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-105
39-26-105. Vendor liable for tax - definitions - repeal
Status: repealed

39-26-105. Vendor liable for tax - definitions - repeal. (1) (a) (I) (A) Except as provided in subsections (1)(a)(I)(B), (1.3), and (1.5) of this section, every retailer shall be liable and responsible for the payment of an amount equivalent to the tax imposed by section 39-26-106 (1).

(B) A retailer who has received in good faith from a qualified purchaser a direct payment permit number issued pursuant to section 39-26-103.5 shall not be liable or responsible for the collection and remittance of the tax imposed by this article on any sale made to the qualified purchaser that is paid for directly from such qualified purchaser's funds and not the personal funds of any individual.

(II) Repealed.

(b) Every retailer shall, before the twentieth day of each month, make a return to the executive director of the department of revenue for the preceding calendar month. The executive director shall determine what information the returns must contain, how the returns must be made, and the type of forms that must be used.

(c) (I) Every retailer shall remit, along with the return required in subsection (1)(b) of this section, an amount equivalent to the percentage on sales as specified in subsection (1)(a)(I) of this section to the executive director of the department of revenue, less an amount as set forth in subsection (1)(c)(II) or (1)(d) of this section to cover the retailer's expense in the collection and remittance of said tax.

(II) For sales made prior to January 1, 2020, the amount retained by a retailer to cover the retailer's expense in collecting and remitting tax pursuant to this section is three and one-third percent of all sales tax reported.

(III) If any retailer is delinquent in remitting said tax, other than in unusual circumstances shown to the satisfaction of the executive director of the department of revenue, the retailer shall not be allowed to retain any amounts under this subsection (1)(c) or subsection (1)(d) of this section to cover such retailer's expense in collecting and remitting said tax, and an amount equivalent to the said percentage, plus the amount of any local vendor expense that may be allowed by the local government to the vendor, shall be remitted to the executive director by any such delinquent vendor. Any local vendor expense remitted to the executive director shall be deposited to the state general fund.

(d) (I) (A) For sales made on or after January 1, 2020, except as provided in subsection (1)(d)(I)(B) of this section, the amount retained by a retailer to cover the retailer's expense in collecting and remitting tax in accordance with this section is four percent of the tax reported; except that a retailer shall not retain more than one thousand dollars in any filing period.

(B) For sales made on and after January 1, 2023, but before January 1, 2024, the amount retained by a retailer to cover the retailer's expense in collecting and remitting tax in accordance with this section for any filing period that the retailer's total taxable sales are less than or equal to one hundred thousand dollars is five and three-tenths percent of the tax reported; except that a retailer should not retain more than one thousand dollars in any filing period. This subsection (1)(d)(I)(B) is repealed, effective January 1, 2032.

(II) A retailer with multiple locations is treated as a single retailer for purposes of this subsection (1)(d) and is required to register all locations under one account with the department of revenue.

(III) (A) If a retailer is permitted to retain an amount to cover the retailer's expense in collecting and remitting local sales tax that is the same amount as permitted by the state under this section, then such amount is the amount that was permitted as of December 31, 2019.

(B) This subsection (1)(d)(III) is repealed, effective July 1, 2025.

(IV) Beginning January 1, 2022, a retailer is not permitted to retain any money to cover the retailer's expenses in collecting and remitting tax in accordance with this section for any filing period that the retailer's total taxable sales were greater than one million dollars.

(1.3) (a) As used in this subsection (1.3), unless the context otherwise requires:

(I) "Alcoholic beverages drinking places industry" means establishments that may make sandwiches or light snacks available for consumption, that are open to the public, and are known as bars, taverns, sales rooms, vintner's restaurants, brew pubs, distillery pubs, nightclubs, or drinking places primarily engaged in preparing and serving alcoholic beverages for immediate, on-premise consumption. "Alcoholic beverages drinking places industry" does not mean breweries, distilleries, wineries, and retail liquor, or drug stores that offer tastings.

(I.3) "Catering industry" means establishments, not including the mobile food services industry or the food services contractor industry, that are primarily engaged in providing single event-based food services for events such as graduation parties, wedding receptions, business or retirement luncheons, or trade shows and that have equipment and vehicles to transport meals and snacks to events or to prepare food at an off-premise site. "Catering industry" includes banquet halls with catering staff.

(I.5) "Food services contractor industry" means establishments, not including the catering industry, that are primarily engaged in providing food services, for the convenience of the contracting organization or the contracting organization's customers, at institutional, governmental, commercial, or industrial locations of others, based on contractual arrangements with these types of organizations for a specified period of time, such as airline food service contractors; food concession contractors at sporting, entertainment, or convention facilities; or cafeteria food services contractors at schools, hospitals, or government offices.

(I.7) "Hotel-operated restaurant, bar, or catering service" means a restaurant or other eating places industry establishment or an alcoholic beverages drinking places industry establishment located on the premises of an establishment primarily engaged in providing short-term lodging facilities and known as a hotel, motor hotel, resort hotel, motel, bed-and-breakfast inn, tourist home, guest house, youth hostel, or housekeeping cabin, including a hotel facility with a casino on the premises. "Hotel-operated restaurant, bar, or catering service" includes the sale of single event-based food services described in subsection (1.3)(a)(I.3) of this section on the premises of the establishment. "Hotel-operated restaurant, bar, or catering service" does not include sales of rooms or accommodations, gifts and sundries, recreational services, conference rooms, convention services, laundry services, parking, and other services.

(II) "Mobile food services industry" means retailers primarily engaged in preparing and serving meals, snacks, or nonalcoholic beverages for immediate consumption from motorized vehicles or nonmotorized carts. "Mobile food services industry" does not mean retailers delivering food prepared only by third parties and does not mean retailers shipping meal kits, heat-at-home meals, or other unprepared food to consumers for home consumption.

(III) (A) "Qualifying retailer" means, for each month specified in subsection (1.3)(a)(V)(A) of this section, a retailer doing business in the state that timely files sales tax returns as required under subsection (1)(b) of this section and section 39-26-109, and that operates in the alcoholic beverages drinking places industry, the restaurant and other eating places industry, or the mobile food services industry.

(B) "Qualifying retailer" means, for each month specified in subsection (1.3)(a)(V)(B) of this section, a retailer doing business in the state that timely files sales tax returns as required under subsection (1)(b) of this section and section 39-26-109, and that operates in the alcoholic beverages drinking places industry, the catering industry, the food services contractor industry, the restaurant and other eating places industry, or the mobile food services industry, or that operates a hotel-operated restaurant, bar, or catering service.

(C) "Qualifying retailer" means, for the specified sales tax period in subsection (1.3)(a)(V)(C) of this section, a retailer doing business in the state that timely files sales tax returns as required under subsection (1)(b) of this section and section 39-26-109 and that operates in the alcoholic beverages drinking places industry, the catering industry, the food services contractor industry, the restaurant and other eating places industry, or the mobile food services industry, or that operates a hotel-operated restaurant, bar, or catering service.

(IV) "Restaurant and other eating places industry" means establishments, not including establishments selling food from mobile vehicles, establishments presenting live theatrical productions and other entertainment facilities, hotels or bed and breakfast establishments, specialty food stores, vending machines, caterers or other food service contractors, or private cafeterias at workplaces, universities, or hospitals, that are open to the public, are known as restaurants, cafes, lunch counters, and carryout shops, and are primarily engaged in one of the following:

(A) Providing prepared food services at a fixed, physical premises to patrons who order and are served while seated, and who pay after eating;

(B) Providing prepared food services at a fixed, physical premises to patrons who generally order or select items and who pay before eating; or

(C) Preparing or serving specialty snacks or nonalcoholic beverages at a fixed, physical premises to patrons who pay before eating for consumption on or near the premises.

(V) (A) After December 7, 2020, but before June 14, 2021, "specified sales tax period" means sales made in November 2020, December 2020, January 2021, and February 2021, for which monthly returns must be filed pursuant to subsection (1)(b) of this section, on December 21, 2020, January 20, 2021, February 22, 2021, and March 22, 2021, respectively.

(B) On and after June 14, 2021, but before June 3, 2022, "specified sales tax period" means sales made in June 2021, July 2021, and August 2021, for which monthly returns must be filed pursuant to subsection (1)(b) of this section, on July 20, 2021, August 20, 2021, and September 20, 2021, respectively.

(C) On and after June 3, 2022, "specified sales tax period" means sales made in July 2022, August 2022, and September 2022, for which monthly returns must be filed pursuant to subsection (1)(b) of this section, on August 20, 2022, September 20, 2022, and October 20, 2022, respectively.

(VI) "State net taxable sales" means all sales made by the qualifying retailer during the specified sales tax period of tangible personal property, commodities, and services as specified in section 39-26-104, less any deductions and exemptions authorized in this article 26, without regard to the deduction authorized in this subsection (1.3).

(b) (I) A qualifying retailer in the alcoholic beverages drinking places industry, in the restaurant and other eating places industry, in the food services contractor industry, or operating a hotel-operated restaurant, bar, or catering service may deduct from state net taxable sales the lesser of state net taxable sales or seventy thousand dollars and retain the resulting sales tax collected for each month specified in subsection (1.3)(a)(V) of this section.

(II) For each month specified in subsection (1.3)(a)(V) of this section, one deduction described in subsection (1.3)(b)(I) of this section is allowed per month for each of up to five fixed physical premises that are properly licensed under section 39-26-103 (2)(a), to a qualifying retailer in the alcoholic beverages drinking places industry, in the restaurant and other eating places industry, in the food services contractor industry, or operating a hotel-operated restaurant, bar, or catering service. No deduction is allowed for:

(A) Nonphysical sites that are established for purposes of reporting sales delivered into a taxing area; or

(B) Any temporary place of business or special event.

(c) A qualifying retailer in the mobile food services industry may deduct from state net taxable sales the lesser of aggregate state net taxable sales for all sites or seventy thousand dollars per motorized vehicle or nonmotorized cart, not to exceed five motorized vehicles or nonmotorized carts, and retain the resulting state sales tax collected for each month specified in subsection (1.3)(a)(V)(A) of this section.

(c.5) A qualifying retailer in the catering industry may deduct from state net taxable sales the lesser of aggregate state net taxable sales for all events or seventy thousand dollars, and retain the resulting state sales tax collected for each month specified in subsection (1.3)(a)(V) of this section.

(d) If a qualifying retailer is in both the restaurant and other eating places industry and the mobile food services industry, the qualifying retailer may claim the deduction for no more than five physical sites and for no more than five motorized vehicles and nonmotorized carts.

(e) The qualifying retailer must continue to hold state sales taxes in excess of the amount retained in trust until paid to the department of revenue as specified in section 39-26-118.

(f) The deduction and sales tax retention allowed in this subsection (1.3) applies to state net taxable sales only. Qualifying retailers may not retain payment of city, county, or special district sales taxes collected by the department of revenue. Nothing in this subsection (1.3) prevents any local government from rebating sales taxes collected by qualifying retailers pursuant to a local ordinance.

(f.5) To the extent information is available and without changing the sales tax return form, the department of revenue shall include a report to its committee of reference at a hearing held in January 2022 pursuant to section 2-7-203 (2)(a) of the "State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act" specifying:

(I) The sales tax revenue the state did not collect as a result of the deduction allowed in this subsection (1.3); and

(II) How many retailers elected to take advantage of the deduction allowed in this subsection (1.3).

(f.7) To the extent that information is available and without changing the sales tax return form, the department of revenue shall include a report to its committee of reference at a hearing held in January 2023 pursuant to section 2-7-203 (2)(a) of the "State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act" specifying:

(I) The amount of sales tax revenue that the state did not collect in 2022 as a result of the deduction allowed in this subsection (1.3); and

(II) How many retailers elected to take advantage of the deduction allowed in this subsection (1.3) in 2022.

(g) This subsection (1.3) is repealed, effective December 31, 2026.

(1.5) (a) With respect to sales of tangible personal property, commodities, or services made by marketplace sellers in or through a marketplace facilitator's marketplace, a marketplace facilitator has all of the liabilities, obligations, and rights of a retailer or vendor under subsection (1) of this section and this article 26 whether or not the marketplace seller, because the marketplace seller is a multichannel seller:

(I) Has or is required to have a license under section 39-26-103; or

(II) Would have been required to collect and remit tax under this article 26 had the sale not been made in or through the marketplace.

(b) The liabilities, obligations, and rights set forth in subsection (1.5)(a) of this section are in addition to any requirements the marketplace facilitator has under subsection (1) of this section if it also offers for sale tangible personal property, commodities, or services through other means.

(c) Except as provided in subsection (3)(b) of this section, a marketplace seller, with respect to sales of tangible personal property, commodities, or services made in or through a marketplace facilitator's marketplace, does not have the liabilities, obligations, or rights of a retailer or vendor under subsection (1) of this section and this article 26 if the marketplace seller can show that such sale was facilitated by a marketplace facilitator:

(I) With whom the marketplace seller has a contract that explicitly provides that the marketplace facilitator will collect and remit sales tax on all sales subject to tax under this article 26; or

(II) From whom the marketplace seller requested and received in good faith a certification that the marketplace facilitator is registered to collect sales tax and will collect sales tax on all sales subject to tax under this article 26 made in or through the marketplace facilitator's marketplace.

(2) The executive director of the department of revenue may extend the time for making a return and paying the taxes due under such reasonable rules as the executive director may prescribe, but no such extension shall be for a greater period than is provided for in section 39-26-109.

(3) (a) Except as provided in subsection (3)(b) of this section, the burden of proving that any retailer is exempt from collecting the tax on any goods sold and paying the same to the executive director of the department of revenue, or from making such returns, shall be on the retailer under such reasonable requirements of proof as the executive director may prescribe.

(b) (I) If a marketplace facilitator demonstrates to the satisfaction of the executive director of the department of revenue that the marketplace facilitator made a reasonable effort to obtain accurate information regarding the obligation to collect tax from the marketplace seller and that the failure to collect tax on any tangible personal property, commodities, or services sold was due to incorrect information provided to the marketplace facilitator by the marketplace seller, then the marketplace facilitator, but not the marketplace seller, is relieved of liability under this section for the amount of the tax the marketplace facilitator failed to collect, plus applicable penalties and interest.

(II) If a marketplace facilitator is relieved of liability under subsection (3)(b)(I) of this section, the marketplace seller is liable under this section for the amount of tax the marketplace facilitator failed to collect, plus applicable penalties and interest.

(III) This subsection (3)(b) does not apply to any sale by a marketplace facilitator that is not facilitated on behalf of a marketplace seller or that is facilitated on behalf of a marketplace seller who is an affiliate of the marketplace facilitator.

(4) Every retailer conducting a business in which the transaction between the retailer and the consumer consists of the supplying of tangible personal property and services in connection with the maintenance or servicing of the same shall be required to pay the taxes levied under this article upon the full contract price, unless application is made to the executive director of the department of revenue for permission to use a percentage basis of reporting the tangible personal property sold and the services supplied under such contract. The executive director is authorized to determine the percentage based upon the ratio of the tangible personal property included in the consideration as it bears to the total of the consideration paid under said combination contract or sale that is subject to the sales tax levied under the provisions of this part 1. This section shall not be construed to include items upon which the sales tax is imposed on the full purchase price as designated in section 39-26-102 (12).

(5) (a) A qualified purchaser may provide a direct payment permit number to a retailer that is liable and responsible for collecting and remitting the tax imposed by this article on any sale made to the qualified purchaser. A qualified purchaser holding a direct payment permit number shall, before the twentieth day of each month subsequent to the month in which any sale to the qualified purchaser was made for which the qualified purchaser's direct payment permit number was used, make a return and remit directly to the executive director of the department of revenue the amount of such tax owing on all such sales to the qualified purchaser made in the preceding month. Such returns of the qualified purchaser or duly authorized agent shall contain such information and be made in such manner and upon such forms as the executive director shall prescribe.

(b) Repealed.

(c) From the amount of the tax required to be remitted pursuant to subsection (5)(a) of this section, a qualified purchaser shall be entitled to retain the amount specified in subsection (1)(c)(II) or (1)(d) of this section that a retailer would otherwise be entitled to retain to cover the retailer's expense in collecting and remitting the tax imposed by this article 26 if the qualified purchaser had not provided a direct payment permit number to the retailer.
C.R.S. § 39-26-108 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-108
39-26-108. Tax cannot be absorbed
Status: in_force

39-26-108. Tax cannot be absorbed. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this part 1 will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or if added that it or any part thereof will be refunded. Any person violating any of the provisions of sections 39-26-105 to 39-26-113 commits a class 2 misdemeanor.
C.R.S. § 39-22-558 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-558
39-22-558. Tax credit for employer's contribution to employee for eligible expenses in conn
Status: repealed

39-22-558. Tax credit for employer's contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions - repeal. (1) (a) In accordance with section 39-21-304 (1), the general assembly finds and declares that the purpose of this tax expenditure is to induce certain designated behavior by taxpayers to encourage home ownership by providing tax relief to employers who contribute money to an employee for a down payment and related closing costs on a home purchase.

(b) The general assembly and the state auditor shall measure the effectiveness of the credit in achieving the purposes specified in subsection (1)(a) of this section based on the information required to be maintained by and reported to the state auditor upon request by the department pursuant to subsection (4) of this section.

(2) As used in this section, unless the context otherwise requires:

(a) "Department" means the department of revenue.

(b) "Eligible expenses" means a down payment and any closing costs included on a real estate settlement statement, including but not limited to appraisal fees, mortgage origination fees, and inspection fees.

(c) "Employee contribution" means the amount an employee authorizes an employer to withhold from the employee's earnings for deposit into the savings account established pursuant to subsection (3)(b)(I) of this section for use by an employee for eligible expenses in connection with a qualifying home purchase.

(d) "Employer" means a private, nonpublic person that employs one or more employees within the state.

(e) "Employer contribution" means the amount an employer contributes to a savings account established pursuant to subsection (3)(b)(I) of this section for use by an employee for eligible expenses in connection with a qualifying home purchase.

(f) "Qualifying home purchase" means a property purchased by an employee as a primary residence.

(3) (a) For any income tax year commencing on or after January 1, 2024, but before January 1, 2027, if an employer makes a contribution of money to an employee during the income tax year for use by the employee for eligible expenses in connection with a qualifying home purchase, then the employer is allowed a credit against the income taxes imposed by this article 22 in an amount equal to five percent of the amount of the employer contribution; except that an employer cannot claim a credit of more than five thousand dollars for any one employee and the maximum total credit that an employer may claim in a taxable year is five hundred thousand dollars.

(b) (I) In order to claim the tax credit allowed by this section, the employer shall establish one or more savings accounts for the purpose of depositing the money for the employer's contribution to an employee.

(II) The employer shall establish policies concerning the contribution, including how the employer contribution is to be made and procedures for an employee to follow to withdraw money for qualifying expenses and for an employer to follow to withhold an employee's earnings as an employee contribution.

(III) An employee may authorize an employer to withhold a specified portion of the employee's earnings as an employee contribution, which money shall be deposited in a savings account established pursuant to subsection (3)(b)(I) of this section.

(c) If an employee ends the employee's employment with the employer or if the employee chooses to use money in a savings account established pursuant to subsection (3)(b)(I) of this section that is an employee contribution for something other than an eligible expense, the employee is not entitled to any unexpended amount of the employer contribution, and the employer shall remit to the employee any amount in the savings account which is all or the remaining amount of the employee contribution, plus any interest earned on the amount. The employer shall pay the entire amount of the credit received for the employer contribution. The employer shall report the recapture required by this subsection (3)(c) by increasing their income tax liability by the amount of the total credit claimed for the year in which the recapture occurs.

(4) (a) To claim the credit for an income tax year, an employer must keep records related to the credit as required by the department. The executive director of the department may promulgate rules to implement this section. Notwithstanding any other requirements of the department, records maintained by an employer must show:

(I) The number of employees to whom the employer made employer contributions in the tax year;

(II) The amount the employer contributed to each employee in the tax year as employer contributions;

(III) The number of employees who expended money from a savings account established pursuant to subsection (3)(b)(I) of this section on eligible expenses for a home purchase in the tax year; and

(IV) The total amount of any employer contributions made by the employer for use by the employee for eligible expenses in connection with a qualifying home purchase that an employee has forfeited pursuant to subsection (3)(c) of this section in the tax year.

(b) Upon request by the state auditor, the department shall provide to the state auditor the information contained in records required by subsection (4)(a) of this section.

(5) If the amount of the credit allowed under this section exceeds the amount of income taxes otherwise due on the employer's income in the income tax year for which the credit is claimed, the amount of the credit not used as an offset against income taxes in the current income tax year may be carried forward and used as a credit against income tax liability in subsequent years for a period not to exceed five years and must be applied first to the earliest income tax year possible. Any credit remaining after the period may not be refunded or credited to the employer.

(6) (a) Nothing in this section is intended to preclude an employee who receives a contribution from their employer in accordance with subsection (3) of this section from having a first-time home buyer savings account pursuant to part 47 of this article 22.

(b) This subsection (6) is repealed, effective December 31, 2028.
C.R.S. § 39-9-108 — CO Code / Title 39 / Article 9 / Section 39-9-108
39-9-108. Judicial review - interest during review
Status: in_force

39-9-108. Judicial review - interest during review. Decisions of the state board of equalization shall be subject to judicial review, as provided in section 24-4-106, C.R.S. Such review shall include the issues of compliance with applicable law and constitutional provisions governing valuation for assessment for property tax purposes and the validity of any valuation for assessment study conducted pursuant to the provisions of section 39-1-104 (16). Parties adversely affected or aggrieved shall include any taxpayer or assessor or the governing body of any taxing jurisdiction. In any case in which excess state equalization payments are made to school districts within the county during the time such review is pending, interest shall be paid to the state on the amount of such excess. Such interest shall be paid for the period of time from the date of the decision of the state board of equalization to the date of the final determination of all judicial review. Such interest shall be computed at the rate determined by the state bank commissioner pursuant to section 39-21-110.5.
C.R.S. § 39-22-2404 — CO Code / Title 39 / Article 22 / Part 24 / Section 39-22-2404
39-22-2404. Repeal of part
Status: repealed

39-22-2404. Repeal of part. This part 24 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Colorado healthy rivers fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a).
C.R.S. § 39-4-110 — CO Code / Title 39 / Article 4 / Section 39-4-110
39-4-110. Certification and assessment of pollution control property
Status: repealed

39-4-110. Certification and assessment of pollution control property. (Repealed)
C.R.S. § 39-11.5-102 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-102
39-11.5-102. Application for public auction - contents - fee
Status: in_force

39-11.5-102. Application for public auction - contents - fee. (1) At any time at least three years from the date of the sale of a tax lien pursuant to article 11 of this title 39, a lawful holder may file an application for a public auction of a certificate of option for treasurer's deed for the property subject to the tax lien described in the certificate of purchase held by the lawful holder. In so doing, the lawful holder shall file an application for public auction in a form and manner determined by the treasurer as follows:

APPLICATION FOR A PUBLIC AUCTION OF A CERTIFICATE OF OPTION FOR TREASURER'S DEED TO THE COUNTY TREASURER OF _____________ COUNTY, COLORADO:

The undersigned, as the holder of Treasurer's Tax Lien Sale Certificate of Purchase No.________ issued pursuant to the tax lien sale held on the ____ day of ________, 20__, for the taxes and/or special assessments for the tax year ______ hereby request that you, as County Treasurer, give notice and take such proceedings as are required by section 39-11.5-102, C.R.S., so that the undersigned may begin the process to obtain a Treasurer's Deed to the property described in said Treasurer's Tax Lien Sale Certificate, more particularly described as follows, to-wit:

LEGAL DESCRIPTION: situated in the County of _____________, State of Colorado.

PROPERTY ADDRESS: __________

SCHEDULE NUMBER: __________

PARCEL NUMBER: ___________

CURRENT ASSESSED OWNER: ___________

T.D. REFERENCE NUMBER: ___________

THE AMOUNT OF THE OUTSTANDING INVESTMENT BALANCE OF THE TAX LIEN AS OF THE DATE OF THE FILING OF THE APPLICATION FOR PUBLIC AUCTION: ___________

LAWFUL HOLDER NAME: ___________

ADDRESS OR PO BOX: ___________

CITY/STATE/ZIP CODE: ___________

COUNTY OF RESIDENCE: ___________

LAWFUL HOLDER NAME: ___________

LAWFUL HOLDER SIGNATURE: ___________

DATE: ___________

(2) The treasurer may require the lawful holder to make a deposit in an amount determined by the treasurer to include the treasurer's fee for recording the application in an amount equal to the amount established in section 38-37-104 (1)(b)(I) plus the amount necessary to cover the actual and reasonable costs to the treasurer to administer the public auction and otherwise ensure compliance with the requirements of this article 11.5.
C.R.S. § 39-11.5-116 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-116
39-11.5-116. Presentation of certificate of option for treasurer's deed for deed - fee - purc
Status: in_force

39-11.5-116. Presentation of certificate of option for treasurer's deed for deed - fee - purchase by a local government. (1) The treasurer shall make out and deliver a deed for each lot, parcel, interest, or improvement for which a certificate of option for treasurer's deed was sold and which remains unredeemed on demand of:

(a) The purchaser or lawful holder of a certificate of option for treasurer's deed issued pursuant to section 39-11.5-115; or

(b) The holder of an order issued by the board of county commissioners pursuant to subsection (3) of this section.

(2) The treasurer is entitled to a fee in an amount equal to the amount established in section 38-37-104 (1)(b)(IV) for:

(a) Each deed made and acknowledged by the treasurer pursuant to this section; and

(b) Each deed acknowledged by the treasurer pursuant to this section.

(3) (a) If a certificate of option for treasurer's deed is lost or wrongfully withheld from the rightful owner and the property has not been redeemed, a claimant may file a claim with the treasurer.

(b) After reviewing a claim filed by a claimant pursuant to subsection (3)(a) of this section, the treasurer may issue an order stating that the certificate of option for treasurer's deed was lost or wrongfully withheld from the rightful owner. The treasurer shall deliver such an order to the claimant and file a copy of the certificate with the clerk and recorder.

(4) (a) Whenever any certificate of option for treasurer's deed is bid on by or for a city, town, or city and county at a public auction, such city, town, or city and county is entitled to a deed, in the same manner as other purchasers at such public auctions.

(b) The treasurer of a county, city, town, or city and county that purchases a certificate of option for treasurer's deed at a public auction may assign and deliver the resulting deed. In so doing, the treasurer shall charge an amount equal to the combination of:

(I) The amount paid at the public auction by the county, city, town, or city and county;

(II) Any interest and costs that accrued on the amount paid at the public auction by the county, city, town, or city and county; and

(III) Any fee amount determined by the board of county commissioners or other board authorized to perform the duties of a board of county commissioners.
C.R.S. § 39-1-108 — CO Code / Title 39 / Article 1 / Section 39-1-108
39-1-108. Payment of taxes - grantor and grantee
Status: in_force

39-1-108. Payment of taxes - grantor and grantee. As between the grantor and grantee of property other than property described in section 39-5-104.5, when the instrument of conveyance does not contain an express agreement as to which party shall pay the taxes that may be levied on the property conveyed in the year in which conveyed, if such conveyance is made after the thirty-first day of December and before the first day of July next following, the grantee shall pay such taxes; but if the conveyance is made after the thirtieth day of June and before the first day of January next following, the grantor shall pay such taxes.
C.R.S. § 39-7-110 — CO Code / Title 39 / Article 7 / Section 39-7-110
39-7-110. Oil and gas operator - definition
Status: in_force

39-7-110. Oil and gas operator - definition. (1) As used in this article 7, "well or unit operator" means the operator of each wellsite or, if there is no operator, the owner who filed the statement with the assessor pursuant to section 39-7-101.

(2) Notwithstanding any other provision of law, the partial interests of oil and gas fractional interest owners are not subject to separate valuation by the assessor and shall be represented by the well or unit operator of each wellsite. The well or unit operator is the sole point of contact for all notification, review, audit, protest, abatement, and appeal procedures.
C.R.S. § 39-22-522.5 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-522.5
39-22-522.5. Conservation easement tax credits - dispute resolution - legislative declaration
Status: repealed

39-22-522.5. Conservation easement tax credits - dispute resolution - legislative declaration. (1) The general assembly hereby finds, determines, and declares that:

(a) Colorado's conservation easement program is an important preservation tool used to balance economic needs with natural resources such as land and water preservation. Colorado's conservation easement tax credit and the federal tax deduction have allowed many farmers and ranchers the opportunity to donate their development rights to preserve a legacy of open spaces in Colorado for wildlife, agriculture, and ranching.

(b) Citizens throughout Colorado believe good, sound conservation practices are important to Colorado's quality of life, agriculture, and wildlife heritage;

(c) Colorado's conservation easement tax credit program was designed to give landowners an incentive to conserve and preserve their land in a predominantly natural, scenic, or open condition;

(d) While the department of revenue has allowed the great majority of claimed conservation easement tax credits, hundreds of claimed credits have been denied but have not yet been finally adjudicated through the existing administrative process;

(e) Due to the unique issues of confidentiality and multiple interested and related parties involved in the litigation of disputed conservation easement tax credits, the general assembly determines that it is appropriate to enact procedural changes that will provide for equitable and expedited litigation or resolution of these cases;

(f) It is the intent of the general assembly to enact procedural changes that further important matters of public policy concerning the equitable and efficient resolution of disputes regarding claimed conservation easement tax credits. It is the intent of the general assembly that any appeal brought pursuant to subsection (2) of this section shall be expedited to the extent practicable and administered in the manner deemed most efficient and fair by the executive director or the district court.

(g) The procedural changes set forth in this section shall apply to any dispute regarding a tax credit from a donation of a conservation easement made on or after January 1, 2000, for which a final determination has not been issued;

(h) It is the intent of the general assembly to provide taxpayers with incentives to waive an administrative hearing and proceed directly to a de novo appeal to the district court in accordance with the procedures set forth in this section. The incentives include waiver of the bond requirement and waiver of accrual of interest and penalties during the time the matter is on appeal to the district court.

(i) The general assembly strongly encourages the executive director of the department of revenue to agree to waive interest and penalties for tax matters representatives and credit buyers who have acted in good faith to resolve disputed conservation easement tax credits; and

(j) This section is intended to effect changes to the law that are procedural or remedial in nature. The procedural changes set forth in this section shall not be construed to take away or impair any vested right acquired under existing law, or to create any new obligation, impose any new duty, or attach any new disability with respect to any past transaction or consideration. The provisions of this section are designed to address matters of public policy related to the fair and equitable resolution of conservation easement tax credit disputes in accordance with applicable laws and court rules.

(2) For any credit claimed pursuant to section 39-22-522, for which a notice of deficiency, notice of disallowance, or notice of rejection of refund claim has been mailed by the department of revenue as of May 1, 2011, but for which a final determination has not been issued before May 19, 2011, the tax matters representative may elect to waive the administrative process provided by section 39-21-103 and appeal the notice of deficiency, disallowance, or rejection of refund claim directly to a district court in accordance with the following provisions, which also apply to an appeal filed in accordance with subsection (6) of this section; except that paragraphs (a), (c), and (d) of this subsection (2) shall not apply to such an appeal:

(a) The tax matters representative shall make the election by mailing a written notice of appeal that includes the certified signature of the tax matters representative to the executive director and the district court for the county that has venue in the case as specified in paragraph (b) of this subsection (2) on or before October 1, 2011. The notice shall be sent by certified mail.

(b) Appeals brought pursuant to this section shall be filed in the district court for the county where the land encumbered by the easement is located. At the discretion of the chief justice, the state may be divided into three regions for purposes of consolidating appeals, with each region consisting of the following judicial districts:

Region Judicial Districts

Region 1 1st, 2nd, 8th, 13th, 17th, 18th, 19th, and 20th

Region 2 3rd, 4th, 10th, 11th, 12th, 15th, and 16th

Region 3 5th, 6th, 7th, 9th, 14th, 21st, and 22nd

(c) If a tax matters representative elects to waive the administrative process and appeal directly to a district court pursuant to this subsection (2), no surety bond or other deposit shall be required in connection with the appeal. This paragraph (c) shall not apply to tax matters representatives who do not elect to waive the administrative process.

(d) If the tax matters representative elects to waive the administrative process and appeal directly to a district court pursuant to this subsection (2), additional interest and penalties shall cease to accrue while the matter is on appeal before the district court, beginning with the date the notice of appeal is received by the district court. This paragraph (d) shall not apply to tax matters representatives who do not elect to waive the administrative process.

(e) Upon receipt of the notice of appeal by the court, the executive director shall be deemed to be a party to such appeal, and the clerk of the district court shall docket the cause as a civil action. The appellant shall cause summons to be issued and cause the same to be served upon the executive director in accordance with the manner provided by law in civil cases. The answer of the executive director shall contain a brief, plain statement of the legal issues, a detailed itemization of the total amount in controversy, and any proposal regarding the joinder or consolidation of related parties and appeals.

(f) Any transferee of the tax credit or any other person who has claimed a tax credit related to the tax matters representative's claimed conservation easement tax credit shall be allowed to intervene as a matter of right pursuant to the Colorado rules of civil procedure.

(g) Notice of the date of any hearing or any phase of the trial shall be mailed to the tax matters representative, any other party, and to the executive director at least thirty days prior thereto.

(h) Jurisdiction to hear and determine appeals pursuant to this section is conferred upon the district courts of this state. A court, in its discretion, may allow for the assertion, consolidation, and settlement of any claims at law or at equity, for the intervention of additional parties, and for such other matters as the court deems appropriate in accordance with any applicable laws or court rules governing such issues; except that resolution of disputes between private parties may be limited to the third phase of the case as described in paragraph (m) of this subsection (2). In determining matters regarding joinder or consolidation, the court may consider common issues of law and fact, including but not limited to ownership of the property subject to the easement, relationships of taxpayers, and location of the easements.

(i) Following the court's order identifying the parties and consolidating cases and parties, the court may hold a hearing to determine the validity of the conservation easement credit claimed pursuant to section 39-22-522 and to determine any other claims or defenses touching the regularity of the proceedings. The court shall determine whether the donation is eligible to qualify as a qualified conservation contribution. The court may set an expedited briefing schedule and give the matter priority on the docket. The court may order preliminary discovery, limited to validity of the easement credits and any other claims or defenses raised at this stage of the proceeding.

(j) Upon a determination of validity of the credit as claimed, the court may schedule a case management conference with all parties to the proceeding. Any case management conference shall address the proceedings as set forth in paragraph (m) of this subsection (2). Prior to the case management conference, the court may order all parties to make the following disclosures:

(I) The department of revenue shall disclose, consistent with any orders of the court, individuals with knowledge of, and documents related to:

(A) Notices to the tax matters representative disallowing the conservation easement credit;

(B) Notices to any taxpayer of deficiency or rejection of claim for refund;

(C) Correspondence with the tax matters representative or donee of the easement as well as any party to the conservation easement tax credit action;

(D) Appraisals and review appraisals or other expert reports used in connection with review of the tax matters representative's application for tax credit;

(E) Tax returns of the tax matters representative, transferee, or any party to the conservation easement tax credit action, for relevant tax years; and

(F) Statements of adjustment.

(II) The tax matters representative shall disclose individuals with knowledge of, and documents related to:

(A) Tax returns for the relevant tax years;

(B) The appraisal used to determine the value of the easement;

(C) The conservation easement deed and amendments;

(D) Agreements between the tax matters representative and the transferees; and

(E) Any other expert report, basis, or other evidence relating to the valuation and substantiation of the amount of the underlying easement or credit.

(III) Transferees or other persons claiming all or part of the conservation easement tax credit who are parties to the conservation easement tax credit action shall disclose individuals with knowledge of, and documents related to:

(A) Agreements related to the transfer of credits;

(B) Tax returns for the relevant tax years; and

(C) Any other expert report, basis, or other evidence relating to the valuation and substantiation of the amount of the underlying easement or credit.

(k) The court may make any order it deems appropriate to control and limit discovery to avoid unnecessary duplication between or among parties, including setting such limitations in accordance with the phases of the proceedings as set forth in paragraph (m) of this subsection (2).

(l) In advance of the trial date, the court may require the parties to confer and submit a proposed trial management order to the court.

(m) After a determination pursuant to paragraph (i) of this subsection (2) of the validity of the credit as claimed, the court shall resolve all remaining issues as follows:

(I) The first phase shall be limited to issues regarding the value of the easement.

(II) The second phase shall be limited to determinations of the tax, interest, and penalties due and apportionment of such tax liability among persons who claimed a tax credit in relation to the conservation easement. The conservation easement tax credit action shall be final at the conclusion of the second phase as to the department of revenue and as to any taxpayer, transferee, or other party with regard to that party's tax credit dispute with the department of revenue.

(III) The third phase shall address all other claims related to the conservation easement tax credit, including those between and among the tax matters representative, transferees, other persons claiming a tax credit in connection with the donation, and any third party joined as a party to the action. The department shall not be required to participate in or be a party to this third phase. Any participation in these proceedings by parties other than the tax matters representative, transferees, or other persons who have claimed all or part of a conservation easement tax credit is limited to this third phase.

(n) The district court shall hear the appeal in accordance with the Colorado rules of civil procedure and the rules of evidence.

(o) The chief justice of the supreme court may designate judges to hear appeals brought pursuant to this subsection (2), and may determine that only judges so designated may hear such appeals. For the convenience of the parties and in order to facilitate the use of available court facilities, hearings may be conducted at the discretion of the court in any county within the region for which venue has been established for a case pursuant to paragraph (b) of this subsection (2).

(p) The district court shall enter judgment on its findings. The court shall have the authority to establish the amount of any deficiency and to waive or otherwise modify the amount of any interest, penalties, or other amounts owed. The court shall indicate in any order whether the judgment of the court is a final judgment subject to appeal as to any party.

(q) It is the intent of the general assembly that any appeals brought pursuant to this subsection (2) shall be expedited to the extent practicable and administered in the manner deemed most efficient and fair by the courts.

(3) A tax matters representative who does not make an election to waive a hearing pursuant to subsection (2) of this section and appeal directly to a district court may send a written request for hearing and final determination by certified mail to the executive director on or before October 1, 2011. If a tax matters representative files a request pursuant to this subsection (3), the executive director shall issue a final determination on or before July 1, 2014, unless the executive director and the tax matters representative mutually agree in writing to extend such date to a specified date. The executive director shall send a copy of the final determination to the tax matters representative by certified mail on or before July 1, 2014. If the United States post office returns the final determination as undeliverable by certified mail, the department shall then mail the final determination in accordance with section 39-21-105.5. This subsection (3) shall apply only to those tax matters representatives for which a notice of deficiency, notice of disallowance, or notice of rejection of refund claim has been mailed by the department of revenue as of May 1, 2011, but for which a final determination has not been issued before May 19, 2011.

(4) The executive director shall issue a final determination on or before July 1, 2016, for any tax matters representative who does not make an election to waive a hearing pursuant to subsection (2) of this section or file a written request for final hearing and final determination with the executive director pursuant to subsection (3) of this section. The executive director shall send a copy of the final determination to the tax matters representative by certified mail on or before July 1, 2016. If the United States post office returns the final determination as undeliverable by certified mail, the department shall then mail the final determination in accordance with section 39-21-105.5. If a tax matters representative does not make an election to waive a hearing pursuant to subsection (2) of this section or file a written request for final hearing and final determination with the executive director pursuant to subsection (3) of this section, any person who has claimed a credit or who may be eligible to claim a tax credit in relation to the tax matters representative's donation may petition the department on or before November 1, 2011, to change the tax matters representative's designation. The executive director shall promulgate rules on or before September 1, 2011, specifying the procedures for a change to the tax matters representative's designation when the executive director determines that the tax matters representative is unavailable or unwilling to act as the tax matters representative. If the department grants the petition, the new tax matters representative may file an appeal pursuant to subsection (2) of this section or file a written request for final hearing and final determination with the executive director pursuant to subsection (3) of this section within thirty days of the department's order regarding the petition. This subsection (4) shall apply only to those tax matters representatives for which a notice of deficiency, notice of disallowance, or notice of rejection of refund claim has been mailed by the department of revenue as of May 1, 2011, but for which a final determination has not been issued before May 19, 2011.

(5) In order to expedite the equitable resolution of requests for an administrative hearing regarding any conservation easement tax credit, avoid inconsistent determinations, and allow the executive director or the executive director's designee to consider the full scope of applicable issues of law and fact, the executive director or the executive director's designee shall have discretion to issue orders as set forth in paragraphs (a) to (e) of this subsection (5) as follows:

(a) To consolidate cases involving common or related issues of fact or law. In identifying related cases, the executive director or the executive director's designee may consider any common issues of law or fact, including but not limited to common ownership of the property subject to the easement, relationships of the taxpayers, and location of the easements.

(b) To issue a final order finding that a case cannot reasonably be resolved through the administrative process and transferring jurisdiction of the case to the district court in accordance with subsection (2) of this section. Such a final order may issue for reasons including but not limited to a waiver of administrative process pursuant to paragraph (a) of subsection (2) of this section by another tax matters representative where consolidation would otherwise be appropriate pursuant to paragraph (a) of this subsection (5). Prior to issuance of such a final order, the parties shall have the opportunity to file written briefs addressing the proposed transfer.

(c) If a tax matters representative fails to appear at a hearing or the tax matters representative has failed to adequately participate in such hearing, including but not limited to a failure to file the required pleadings or to appear at a scheduled conference, the executive director may without further proceedings issue a final determination.

(d) To invite participation in the administrative process by any person who may be affected or aggrieved by a final determination, including but not limited to transferees. Such participation shall include the right to be admitted as a party to a hearing. Upon the person's filing of a written request setting forth a brief and plain statement of the facts that entitle the person to be admitted and the matters to be decided, the executive director or the executive director's designee shall have the authority to admit such person for limited purposes. This process shall be available only to persons who have claimed a credit or who may be eligible to claim a tax credit in relation to the conservation easement.

(e) If a tax matters representative has not provided any document related to the credit that was required to be provided as part of the taxpayer's return, including the return itself, or, if requested by the department for conservation easements donated prior to January 1, 2014, a copy of the complete appraisal obtained at the time of donation, the department may send a written request to the taxpayer for such document. Failure to provide the requested documents within sixty days of any such request shall constitute grounds for the issuance of a final determination denying the credit.

(6) For any tax matters representative for which the executive director issued a final determination on or after May 1, 2011, the tax matters representative may appeal the final determination of the executive director pursuant to the provisions of section 39-21-105. The procedure governing such appeal shall be in accordance with the provisions of subsection (2) of this section; except that paragraphs (a), (c), and (d) of said subsection (2) shall not apply. If a tax matters representative fails to file a timely appeal pursuant to this subsection (6), any person who has claimed a credit or who may be eligible to claim a tax credit in relation to the tax matters representative's donation may petition the department to change the tax matters representative's designation within ten days after the final date for filing an appeal. The executive director shall promulgate rules on or before September 1, 2011, specifying the procedures for a change to the tax matters representative's designation when the executive director determines that the tax matters representative is unavailable or unwilling to act as the tax matters representative. If the department of revenue grants the petition, the new tax matters representative may file an appeal pursuant to the provisions of this subsection (6) within thirty days of the department's order regarding the petition.

(7) If the executive director fails to issue a final determination on or before the dates specified or agreed to in subsection (3) or (4) of this section, the authority of the executive director to dispute the claim of the credit shall be waived, the full amount of the credit in dispute shall be allowed, and no interest or penalties shall be imposed upon such amount.

(8) Repealed.

(9) The executive director shall send a notice to each tax matters representative eligible to waive a hearing and appeal a notice of deficiency, notice of rejection of refund claim, or notice of disallowance to a district court pursuant to subsection (2) of this section to notify the tax matters representative of the provisions of this section. The notice shall be sent by certified mail to the tax matters representative's last-known address on or before July 1, 2011. If the United States post office returns the notice as undeliverable by certified mail, the department shall then mail the notice in accordance with section 39-21-105.5. The notice shall not be included with any other mailing and shall include the words "Important Tax Document Enclosed" on the exterior of the mailing. The executive director shall further provide notice of the provisions of this section on the department of revenue's website and by such other means as the executive director deems appropriate. The executive director shall maintain adequate records to verify compliance with the provisions of this subsection (9).

(10) If the executive director makes a determination that the tax matters representative has transferred a disputed credit to another person who has not claimed the credit or that a person who claimed or may claim a disputed credit pursuant to section 39-22-522 cannot be identified or located, the executive director shall provide notice to such person as follows:

(a) The executive director shall file an affidavit with the district court having jurisdiction over an appeal of the credit setting forth that the executive director has made diligent inquiry and has been unable to locate such person.

(b) The district court shall then order a notice to be published by the department of revenue in some local newspaper of general circulation named by the judge and on the department's website. The notice shall identify the property that is subject to the conservation easement and the date of the donation, and shall explain the right of the person to request joinder in the action on the disputed credit before the court, the time and place at which such request must be filed, and the title and address of the court at which the request must be filed.

(11) If a tax matters representative proceeds with the hearing process before the executive director rather than appeal to a district court pursuant to subsection (2) of this section and either the tax matters representative or one or more transferees pays an amount on or before June 30, 2012, that satisfies a deficiency in an amount agreed to by the department of revenue for the tax owed by the tax matters representative or the transferee, all additional amounts of penalties and interest owed shall be waived.

(12) and (13) Repealed.

(14) Prior to the issuance of a final determination or the conclusion of an appeal of a notice of deficiency, notice of disallowance, or notice of rejection of refund claim for a tax credit claimed by a tax matters representative or a transferee pursuant to section 39-22-522, the executive director shall cease all actions to collect any amount of the disputed taxes, interest, or other charges asserted to be owed. The executive director shall provide notice of the provisions of this subsection (14) in accordance with subsection (9) of this section.
C.R.S. § 39-26-802.9 — CO Code / Title 39 / Article 26 / Part 8 / Section 39-26-802.9
39-26-802.9. Retailers without physical presence or with only incidental physical presence in
Status: in_force

39-26-802.9. Retailers without physical presence or with only incidental physical presence in local taxing jurisdictions - streamlined application process and no fee for local general business license - legislative declaration - definitions. (1) The general assembly hereby finds and declares that:

(a) Licensing of retailers that are subject to payment of sales and use taxes in one or more local taxing jurisdictions but either do not have physical presence in or have only incidental physical presence in those local taxing jurisdictions is a matter of statewide concern;

(b) The state's electronic tax administration infrastructure, including the electronic sales and use tax simplification system created and brought online pursuant to section 39-26-802.7 and commonly known as SUTS, can be used to make the imposition, collection, and administration of local sales and use taxes collected by retailers that either do not have physical presence or have only incidental physical presence in the local taxing jurisdictions imposing the taxes simpler and more efficient so long as:

(I) Each local taxing jurisdiction is required to grant a general business license, free of charge, to any retailer that has a state standard retail license and either does not have physical presence or has only incidental physical presence within the local taxing jurisdiction so long as the local taxing jurisdiction has not previously revoked the retailer's general business license due to the retailer's failure to comply with the local taxing jurisdiction's requirements for holding a general business license; and

(II) Sufficient information about any such retailer is collected when the retailer applies for a state standard retail license to address any local taxing jurisdiction concerns, including but not limited to concerns relating to administrative efficiency, retailer compliance, and collection of sales and use tax revenue;

(c) Because it is important to ensure that the concerns of local taxing jurisdictions are addressed, it is necessary and appropriate to require the department of revenue to consult with local taxing jurisdictions when modifying application requirements for the state standard retail license as required by this section; and

(d) It is appropriate to eliminate the cost of a general business license to a retailer that has a state standard retail license and either does not have physical presence in a local taxing jurisdiction or has only incidental physical presence within the local taxing jurisdiction by prohibiting a local taxing jurisdiction from charging a fee for a general business license to such a retailer until such time as the local taxing jurisdiction is required to allow any such retailer to make retail sales within the local taxing jurisdiction without applying separately to the local taxing jurisdiction for a general business license.

(2) As used in this section, unless the context otherwise requires:

(a) "Department" means the department of revenue.

(b) "General business license" means a license issued by a local taxing jurisdiction that a retailer must obtain to legally make retail sales in the local taxing jurisdiction regardless of whether the license is called a business license, a sales and use tax license, or by another name. An occupational license or any other license required to engage in a business activity other than making retail sales of goods is not a general business license.

(c) "Incidental physical presence" means, with respect to a local taxing jurisdiction, physical presence as described in subsection (2)(e)(I)(B), (2)(e)(I)(C), or (2)(e)(I)(E) of this section, or any combination of said subsections, within the local taxing jurisdiction that occurs infrequently and is not regularly scheduled within the ordinary course of an individual or entity's business activities.

(d) "Local taxing jurisdiction" has the meaning set forth in section 39-26-802.7 (1)(b).

(e) (I) "Physical presence" means, with respect to a local taxing jurisdiction, performing or providing services or selling, leasing, renting, delivering, or installing tangible personal property for storage, use, or consumption within the local taxing jurisdiction. Physical presence includes any of the following activities:

(A) Directly or indirectly by a subsidiary maintaining a building, store, office, salesroom, warehouse, or other place of business within the local jurisdiction;

(B) Sending one or more employees, agents, or commissioned salespersons into the local jurisdiction to solicit business, to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons;

(C) Maintaining one or more employees, agents, or commissioned salespersons on duty at a location within the local taxing jurisdiction;

(D) Owning, leasing, renting, or otherwise exerting control over real or personal property sales within the local taxing jurisdiction;

(E) Engaging in activities within the taxing jurisdiction that are subject to other business, fire, zoning, or other regulations of the local jurisdiction; or

(F) Being subject to taxable privileges other than the requirement to collect sales tax imposed by the local taxing jurisdiction.

(II) Incidental presence by employees, agents, or commissioned salespersons within a local taxing jurisdiction when not otherwise engaged in the activities set forth in subsection (2)(e)(I) of this section does not constitute physical presence.

(f) "State standard retail license" means a license issued under section 39-26-103 that authorizes a retailer to make retail sales in the state.

(g) "SUTS" means the electronic sales and use tax simplification system created and brought online pursuant to section 39-26-802.7.

(3) (a) In order to enable the streamlining of the imposition, collection, and administration of sales and use taxes imposed by local taxing jurisdictions on retail sales made by retailers that have a state standard retail license and either do not have physical presence within a local taxing jurisdiction or have only incidental physical presence within a local taxing jurisdiction by streamlining the application process for and eliminating the expense of general business licenses for such retailers, the department of revenue shall require sufficient information to be collected from such a retailer, when the retailer applies for or renews a state standard retail business license through SUTS or by other means or at any other time to the extent necessary, and made available to local taxing jurisdictions to ensure that concerns of local taxing jurisdictions, including but not limited to concerns relating to administrative efficiency, retailer compliance, and collection of sales and use tax revenue, are addressed. In determining what information to collect and how to make the information collected available to local taxing jurisdictions as required by this subsection (3)(a), the department shall consult with local taxing jurisdictions, including but not limited to large, medium, and small home rule and nonhome rule municipalities and large, medium, and small counties. The department shall also consult with retailers to address any reasonable concerns they may have.

(b) The department shall accomplish the tasks set forth in subsection (3)(a) of this section expeditiously so that no later than July 1, 2023, and sooner if feasible, a retailer that has a state standard retail license and either does not have physical presence within a local taxing jurisdiction or has only incidental physical presence within a local taxing jurisdiction can make retail sales within the local taxing jurisdiction without having to apply separately to the local taxing jurisdiction for a general business license.

(4) (a) On and after July 1, 2022, a local taxing jurisdiction shall not charge a fee for a general business license to a retailer that has a state standard retail license, makes retail sales within the local taxing jurisdiction, and either does not have physical presence in the local taxing jurisdiction or has only incidental physical presence within the local taxing jurisdiction.

(b) On and after July 1, 2023, a local taxing jurisdiction shall not require a retailer that has a state standard retail license, makes retail sales within the local taxing jurisdiction, and either does not have physical presence in the local taxing jurisdiction to or has only incidental physical presence within the local taxing jurisdiction to apply separately to the local taxing jurisdiction for a general business license. If the local taxing jurisdiction requires a general business license, it shall automatically issue a general business license at no charge to such a retailer using the information provided by the department pursuant to subsection (3) of this section; except that a local taxing jurisdiction is not required to issue a general business license to a retailer if the local taxing jurisdiction has previously revoked a general business license held by the retailer for a violation of its local code. In addition, nothing in this subsection (4)(b) prohibits a local taxing jurisdiction from suspending or revoking a general business license for a violation of its local code.
C.R.S. § 39-3-201 — CO Code / Title 39 / Article 3 / Part 2 / Section 39-3-201
39-3-201. Legislative declaration
Status: in_force

39-3-201. Legislative declaration. (1) The general assembly hereby finds and declares that:

(a) Section 3.5 of article X of the state constitution, which was approved by the registered electors of the state at the 2000 general election and amended by the registered electors of the state at the 2006 general election, provides property tax exemptions for a qualifying senior and for a qualifying "disabled veteran", defined, in accordance with the "people first language" requirements of section 2-2-802, in section 39-3-202 (3.5) as a "qualifying veteran with a disability" for purposes of this part 2;

(b) It is within the legislative prerogative of the general assembly to enact legislation to implement section 3.5 of article X of the state constitution that will ensure compliance with the requirements of said section and facilitate its operation;

(c) In enacting legislation to implement section 3.5 of article X of the state constitution the general assembly has attempted to interpret the provisions of section 3.5 of article X of the state constitution in a manner that gives its words their natural and obvious significance;

(d) This part 2 reflects the considered judgment of the general assembly regarding the meaning and implementation of the provisions of section 3.5 of article X of the state constitution.
C.R.S. § 39-21-113 — CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-113
39-21-113. Reports and returns - rule - repeal
Status: repealed

39-21-113. Reports and returns - rule - repeal. (1) (a) It is the duty of every person, firm, or corporation liable to the state of Colorado for any tax or charge administered pursuant to this article 21 to keep and preserve for a period of three years such books, accounts, and records as may be necessary to determine the amount of liability.

(b) It is the duty of every person, firm, or corporation liable to the state of Colorado for any tax imposed on income or gifts or a report in connection therewith to keep and preserve for a period of four years following the due date of the return or the payment of said tax such books, accounts, and records as may be necessary to determine the amount of such tax liability.

(c) All such books, accounts, and records shall be open for examination at any time by the executive director of the department of revenue or his duly authorized agents.

(2) In the case of a person, firm, or corporation which does not keep the necessary books, accounts, and records within the state, it shall be sufficient if such person, firm, or corporation produces within this state such books, accounts, records, or such information as shall be reasonably required by the executive director of the department of revenue for examination by him or, an agent duly authorized by him or, in lieu thereof, if said books, accounts, and records are open for inspection, by an agent authorized by the executive director at the place where such books, accounts, and records are kept.

(3) All reports and returns of taxes received by the department, other than income tax returns, covered by this article shall be preserved for three years and thereafter until the executive director of the department of revenue orders them to be destroyed. Income tax returns received by the department of revenue shall be preserved for four years and thereafter until the executive director orders them to be destroyed.

(4) (a) Except in accordance with judicial order or as otherwise provided by law, the executive director of the department of revenue and his agents, clerks, and employees shall not divulge or make known in any way any information obtained from any investigation conducted by the department or its agents or disclosed in any document, report, or return filed in connection with any of the taxes covered by this article. The officials charged with the custody of such documents, reports, investigations, and returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the executive director in an action or proceeding under the provisions of any such taxing statutes to which the department is a party or on behalf of any party to any action or proceeding under the provisions of such taxing statutes when the report of facts shown thereby is directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said reports or of the facts shown thereby as are pertinent to the action or proceeding and no more.

(b) (I) This section does not prohibit the delivery to a person or his or her duly authorized representative of a copy of any return or report filed in connection with his or her tax. The copy may be certified by the executive director of the department of revenue or the head of a group, division, or subordinate department, as appointed by the executive director in accordance with article 35 of title 24, C.R.S., and when so certified is evidence equally with and in like manner as the originals and may be used by a court as evidence of the contents of the originals.

(II) An individual or his or her duly authorized representative may also request proof of return filing for particular tax years. Following request and payment of the applicable fee, the department shall provide proof of return filing for a period for which the taxpayer has filed a return and requested proof of return filing. The department shall include in the proof of filing:

(A) The individual's name;

(B) The individual's address as shown on the most recently filed return;

(C) The dates of the tax periods of the requested returns; and

(D) A statement as to whether the most recently filed return was filed as a resident of Colorado, or, if a part-year resident, the date the individual acquired or abandoned residency.

(III) The department shall promulgate a rule establishing and charging a fee for the issuance of proof of return filing. To be valid, the charge must be based on the actual cost of issuing the proof of return filing.

(c) It is unlawful for any members of the department of revenue and any deputy, agent, clerk, or other officer or employee engaged in any administration which is governed by this article to engage in the business or profession of tax accounting or to accept employment, with or without consideration, from any person, firm, or corporation for the purpose, directly or indirectly, of preparing tax returns or reports required by the laws of the state of Colorado, by any other state, or by the United States government or to accept any employment for the purpose of advising, preparing material or data, or the auditing of books or records to be used in an effort to defeat or cancel any tax or part thereof that has been assessed by the state of Colorado, any other state, or by the United States government.

(d) The executive director and any agent, clerk, or employee of the department may:

(I) Disclose the name of a tax return preparer to the state board of accountancy in accordance with section 39-22-621 (2)(g.5) under the circumstances described in that section; and

(II) Disclose to a tax return preparer who is potentially subject to a penalty under section 39-22-621 (2)(g.5) the taxpayer name, account number, alleged understatement of liability, and applicable laws pertaining to the understatement giving rise to the potential imposition of the penalty.

(5) Nothing in this section shall be construed to prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection of returns by the attorney general or other legal representatives of the state. Nothing in this section shall be construed to prohibit the release of information for the periodic publication of gasoline gallonage reports based on reports and returns filed under the gasoline tax or special fuel tax statutes and containing summaries of the quantities of liquid fuel marketed in Colorado, specifying the suppliers, distributors, and consumers of such gasoline or special fuel, and other information relating to gasoline tax or special fuel tax.

(6) Except as otherwise provided in this section, any person who violates any provision of subsection (4) of this section is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars, and, if the offender is an officer or employee of the state, he or she shall be dismissed from office.

(7) Notwithstanding the provisions of this section, the executive director of the department of revenue shall supply any county assessor of the state of Colorado or his representative with information relating to ad valorem tax assessments or valuation of property within his county and, in his discretion, may permit the commissioner of internal revenue of the United States, or the proper official of any state imposing a similar tax, or the authorized representative of either to inspect the reports and returns of taxes covered by this article.

(8) Notwithstanding the provisions of this section, the executive director of the department of revenue may provide the division of unemployment insurance with any information obtained pursuant to this section and, in connection therewith, may enter into an agreement with the division of unemployment insurance providing for payment of the costs incurred in connection with supplying the information and providing for periodic updating of the information supplied. Information thus supplied to the division of unemployment insurance is subject to the rules of confidentiality set forth in section 8-72-107 (1), C.R.S., to the same extent as information supplied by employers to the division of unemployment insurance.

(9) Notwithstanding the provisions of this section, the executive director of the department of revenue shall provide the department of human services with any information obtained pursuant to this section which is necessary to implement the procedure to offset state income tax refunds against past-due child support pursuant to section 26-13-111, C.R.S., and section 39-21-108.

(10) Notwithstanding the provisions of this section, the executive director of the department of revenue shall supply any county assessor of the state of Colorado or his representative with information obtained through audit of reports and returns covered by this article dealing with such taxpayers' ability to pay or to properly accrue any ad valorem tax collected by such county assessor.

(11) Repealed.

(12) (a) Notwithstanding any provision of this section to the contrary, on and after October 1, 2002, for the purpose of enabling the state treasurer to make income tax refunds pursuant to the "Revised Uniform Unclaimed Property Act", article 13 of title 38, the department shall supply the state treasurer with information as required by section 39-21-108 (5).

(b) Repealed.

(13) Notwithstanding the provisions of this section, the executive director shall provide the aeronautics division created in section 43-10-103, C.R.S., with information obtained from an audit of or disclosed in any document, report, or return filed in connection with any of the taxes collected pursuant to sections 39-26-104, 39-26-715 (1)(a)(I), 39-26-202, 39-27-102, and 39-27-112 on gasoline or fuel used in aviation. The department shall only release information regarding the portion of said tax revenues that will be credited to the aviation fund created in section 43-10-109, C.R.S. Any information provided to the division pursuant to this subsection (13) shall remain confidential, and all employees of the division shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section.

(14) Notwithstanding the provisions of this section, the executive director of the department of revenue shall supply the state court administrator with taxpayer names, addresses, year of birth, if available, and other identifying information obtained pursuant to this section for the purpose of compiling the master juror list pursuant to section 13-71-107 (1), C.R.S. Those persons who receive taxpayer information under this subsection (14) shall be subject to the provisions of this section, including limitations in subsection (4) of this section and penalties in subsection (6) of this section regarding disclosure of taxpayer information.

(15) and (16) Repealed.

(17) Notwithstanding any other provision of this section, the executive director may require that such detailed information regarding a claim for a credit for the donation of a conservation easement in gross pursuant to section 39-22-522 and any appraisal submitted in support of the credit claimed be given to the division of conservation in the department of regulatory agencies and the conservation easement oversight commission created pursuant to section 12-15-103 as the executive director determines is necessary in the performance of the department's functions relating to the credit. The executive director may provide copies of any appraisal and may file a complaint regarding any appraisal as authorized pursuant to section 39-22-522 (3.3). Notwithstanding part 2 of article 72 of title 24, in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or appraisal required in accordance with this subsection (17).

(17.5) (a) Notwithstanding the provisions of this section, the executive director may provide such detailed information pertinent to a claim for a credit for the donation of a conservation easement pursuant to section 39-22-522 to taxpayers, including donors and transferees, with cases involving common or related issues of fact or law. The executive director or the executive director's duly authorized agents may also provide such information to the parties to a consolidated administrative hearing pursuant to section 39-22-522.5 (5)(a) as necessary and appropriate for the efficient and fair resolution of disputes.

(b) Persons who receive taxpayer information pursuant to paragraph (a) of this subsection (17.5) shall be subject to the provisions of this section, including the limitations in subsection (4) of this section and the penalties in subsection (6) of this section regarding disclosure of taxpayer information.

(17.7) (a) Notwithstanding any other provision of this section, the executive director may require that such detailed information regarding a claim for a credit for the approved environmental remediation of contaminated property pursuant to section 39-22-526 and any documentation submitted in support of the credit claimed be given to the department of public health and environment as the executive director determines is necessary in the performance of the department's functions relating to the credit. Notwithstanding the provisions of part 2 of article 72 of title 24, C.R.S., in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with the provisions of this subsection (17.7).

(b) Notwithstanding the provisions of this section, the executive director may provide such detailed information pertinent to a claim for a credit for the approved environmental remediation of contaminated property pursuant to section 39-22-526 to taxpayers, including transferees, with cases involving common or related issues of fact or law. Persons who receive taxpayer information pursuant to the provision of this subsection (17.7) shall be subject to the provisions of this section, including the limitations in subsection (4) of this section and the penalties in subsection (6) of this section regarding disclosure of taxpayer information.

(18) Notwithstanding the provisions of this section, the executive director may provide to the department of local affairs information obtained pursuant to this section that is necessary to verify the information submitted to the department of local affairs pursuant to section 39-29-110 (1)(d)(I)(B) and that is sufficient to allow the department of local affairs to efficiently distribute moneys as required by section 39-29-110 (1)(c). The department shall not release any information to the department of local affairs that is not needed to verify information or distribute moneys. With the exception of taxpayer contact information, any information provided to the department of local affairs pursuant to this subsection (18) shall remain confidential, and all persons within the department of local affairs shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section.

(19) Notwithstanding the provisions of this section, the executive director shall publish the lists of wholesalers as specified in section 39-28-115 and distributors as specified in section 39-28.5-112.

(20) Notwithstanding the provisions of this section, the executive director shall provide the Colorado office of economic development with information as required pursuant to section 24-48.5-112 (2)(d), C.R.S.

(21) Notwithstanding the provisions of this section, the executive director of the department of revenue shall provide information to other state agencies as required pursuant to section 39-21-108 (3).

(22) Notwithstanding the provisions of this section, the executive director shall supply the Colorado office of economic development with information relating to the actual amount of any enterprise zone tax credit claimed pursuant to article 30 of this title or any CHIPS zone tax credit claimed pursuant to article 36 of this title as well as information submitted to and aggregated by the department pursuant to section 39-36-106 (1) and (3) regarding such income tax credits. Any information provided to the office pursuant to this subsection (22) shall remain confidential, and all office employees shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section. Nothing in this subsection (22) shall prevent the office from making aggregated data regarding enterprise zone and CHIPS zone tax credits available.

(23) Notwithstanding the provisions of this section:

(a) The executive director may provide such detailed taxpayer information pertinent to a claim for an income tax credit for the approved rehabilitation of a historic structure pursuant to section 39-22-514.5 to taxpayers, including owners and transferees, with cases involving common or related issues of fact or law. With the exception of taxpayer contact information, any information provided pursuant to this subsection (23) must remain confidential, and all persons are subject to the limitations specified in subsection (4) of this section and the penalties specified in subsection (6) of this section.

(b) The executive director may require that such detailed taxpayer information pertinent to a claim for an income tax credit for the approved rehabilitation of a historic structure pursuant to section 39-22-514.5 and any documentation in support of the credit claimed be given to the Colorado office of economic development and the state historical society of Colorado as the executive director determines is necessary in the performance of the department's functions relating to the credit. In resolving disputes regarding the credit, the executive director may disclose such detailed taxpayer information and consult with the Colorado office of economic development and the state historical society of Colorado. Notwithstanding part 2 of article 72 of title 24, C.R.S., in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with this subsection (23).

(24) Notwithstanding any other provision of this section, the executive director, after receiving from the property tax administrator a list of individuals who are either claiming the property tax exemptions for qualifying seniors and qualifying veterans with a disability allowed under part 2 of article 3 of this title 39 or applying for the qualified-senior primary residence real property classification for the property described in section 39-1-104.6, shall provide to the property tax administrator information pertaining to the listed individuals, including their names, social security numbers, marital and income tax filing status, and residency status, needed by the administrator to verify that the exemption or classification is allowed only to applicants who satisfy legal requirements for claiming it. The administrator and the administrator's agents, clerks, and employees shall keep all information received from the executive director confidential, and any individual who fails to do so is guilty of a misdemeanor and subject to punishment as specified in subsection (6) of this section.

(25) Notwithstanding the confidentiality requirements in this section, the executive director shall provide the information authorized by the taxpayer to be collected pursuant to section 39-22-5202 (1) to the Colorado health benefit exchange created in article 22 of title 10 and may share the information with the department of health care policy and financing to facilitate assessment of potential eligibility for and enrollment in a health care coverage affordability program through the Colorado affordable health care coverage easy enrollment program created in section 10-22-113. Any information provided to the Colorado health benefit exchange or the department of health care policy and financing pursuant to this subsection (25) remains confidential, and the board of directors and all officers, agents, clerks, and employees of the Colorado health benefit exchange and the executive director and all agents, clerks, and employees of the department of health care policy and financing are subject to the limitations set forth in subsection (4) of this section and the penalties in subsection (6) of this section.

(26) Notwithstanding the provisions of this section, the executive director shall provide the information disclosed in any document, report, or return filed in connection with the prepaid wireless 911 charge imposed by section 29-11-102.5 to the public utilities commission created in section 40-2-101 or a governing body as defined in section 29-11-101 (16). Any information provided to the public utilities commission or governing body, pursuant to this subsection (26) shall remain confidential, and all agents, clerks, and employees of the commission or governing body and the department shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section.

(27) Notwithstanding the confidentiality requirements in this section, the executive director shall share with the department of public health and environment pertinent information necessary to determine the amount of state sales tax retained by a qualifying retailer as allowed in section 39-26-105 (1.3). Any information provided to the department of public health and environment pursuant to this subsection (27) remains confidential, and all agents, clerks, and employees of the department of public health and environment are subject to the limitations set forth in subsection (4) of this section and the penalties in subsection (6) of this section.

(28) Notwithstanding any other provision of this section, the executive director of the department of revenue shall provide the division of local government in the department of local affairs, or any eligible local government, as defined in section 24-32-129 (1)(g), with any information obtained pursuant to this section that is necessary to verify the eligibility of a small business for a relief payment pursuant to section 24-32-129. Any information provided to the division or to an eligible local government pursuant to this subsection (28) remains confidential, and any employee of the division or an eligible local government shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section.

(29) Notwithstanding the provisions of this section, when conducting an assessment pursuant to section 39-27-105 (3) of a distributor of gasoline or special fuels who fails or refuses to make and file the sworn statement and pay the tax due for any calendar month or who makes and files any incorrect or fraudulent statement or return for any calendar month as required by part 1 of article 27 of this title 39, the executive director may provide detailed information pertinent to an assessment made pursuant to section 39-27-105 (3), including information from a report filed pursuant to section 39-27-105 (1), to taxpayers with cases involving common or related issues of fact or law. Persons who receive taxpayer information pursuant to this subsection (29) are subject to the provisions of this section, including the limitations in subsection (4) of this section and the penalties in subsection (6) of this section regarding disclosure of taxpayer information.

(30) Notwithstanding the provisions of this section:

(a) The executive director may provide such detailed taxpayer information pertinent to a claim for an income tax credit for the donation of a perpetual conservation easement in gross pursuant to section 39-22-522 to taxpayers, including owners and transferees, with cases involving common or related issues of fact or law. With the exception of taxpayer contact information, any information provided pursuant to this subsection (30) must remain confidential, and all persons are subject to the limitations specified in subsection (4) of this section and the penalties specified in subsection (6) of this section.

(b) The executive director may require that such detailed taxpayer information pertinent to a claim for an income tax credit for the donation of a perpetual conservation easement pursuant to section 39-22-522 and any documentation in support of the credit claimed be given to the division of conservation as the executive director determines is necessary in the performance of the department's functions relating to the credit. In resolving disputes regarding the credit, the executive director may disclose such detailed taxpayer information and consult with the division of conservation. Notwithstanding part 2 of article 72 of title 24, in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with this subsection (30).

(31) (a) Notwithstanding the provisions of this section, in order for call center support to be provided as it relates to the refund of excess state revenues from all sources set forth in section 39-22-2004, the executive director may supply the department of personnel or a third-party vendor contracted to provide the call center services with information necessary for support to be facilitated and provided to taxpayers. Any information provided to the department of personnel or a third-party vendor contracted to provide the call center services pursuant to this subsection (31)(a) remains confidential, and all persons within the department of personnel or employees of a third-party vendor are subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section.

(b) This subsection (31) is repealed, effective July 1, 2027.

(32) Notwithstanding the confidentiality requirements in this section, the executive director shall provide the state auditor with the information described in section 39-29-112 (8)(b).

(33) Notwithstanding the confidentiality requirements in this section, the executive director may provide the Colorado office of new Americans, created in section 8-3.7-103, and a third-party administrator, as defined in section 8-73-116 (1)(e), with any information obtained pursuant to this section and, in connection with providing the information, may enter into an agreement with the Colorado office of new Americans or the department of labor and employment that provides for the payment of the costs incurred in connection with supplying the information and providing for the periodic updating of the information supplied. Any information provided to the Colorado office of new Americans or a third-party administrator pursuant to this subsection (33) is confidential, and all employees of either the Colorado office of new Americans or a third-party administrator are subject to the limitations set forth in subsection (4) of this section and the penalties specified in subsection (6) of this section.

(34) Notwithstanding this section, the executive director of the department of revenue may provide the division of family and medical leave insurance, created in section 8-13.3-508 (1), with information obtained pursuant to this section and may enter into an agreement with the division of family and medical leave insurance providing for payment of the costs incurred in connection with supplying the information and providing for periodic updating of the information supplied. Information supplied to the division of family and medical leave insurance pursuant to this subsection (34) is subject to the rules of confidentiality set forth in section 8-13.3-516 (5) to the same extent as information supplied by an individual or employer to the division of family and medical leave insurance. All employees of the division of family and medical leave insurance are subject to the limitations set forth in subsection (4) of this section and the penalties specified in subsection (6) of this section.

(35) [Editor's note: Subsection (35) is effective July 1, 2025.] Notwithstanding the confidentiality requirements in this section, the executive director has the authority to share taxpayer information as necessary pursuant to section 29-2-208.

(36) (a) Notwithstanding any other provision of this section, on or before July 1, 2025, and on or before every July 1 thereafter, if requested, the executive director of the department of revenue shall provide the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, the department of corrections, the department of labor and employment, the behavioral health administration, the department of higher education, and the department of public health and environment information for each resident individual who claimed the credit allowed by section 39-22-123.5, the credit allowed by section 39-22-129, or both credits, for the 2024 income tax year or any subsequent tax year for the purpose of benefit outreach by the requesting department, including sharing information about how to enroll, the information necessary to enroll, and, when possible, assisting with the application process. Information shall include name, address, and, when available, e-mail address and phone number. When possible, the executive director of the department of revenue shall provide additional information that may assist with determining eligibility for the benefits administered by the respective department.

(b) The information that the executive director is required to provide pursuant to this subsection (36) is subject to any limitations imposed pursuant to section 6103 of the federal "Internal Revenue Code of 1986", as amended. The requesting agency shall secure the information as required by this subsection (36) and shall use the information for the purposes described in subsection (36)(a) of this section.

(c) Any information provided to the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, the department of corrections, the department of labor and employment, the behavioral health administration, the department of higher education, or the department of public health and environment pursuant to this subsection (36) remains confidential, and all agents, clerks, and employees of the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, and the department of public health and environment are subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section to the same extent as agents, clerks, and employees of the department.
C.R.S. § 39-22-301 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-301
39-22-301. Corporate tax imposed - repeal
Status: repealed

39-22-301. Corporate tax imposed - repeal.

(1) (a) to (c) Repealed.

(d) (I) A tax is imposed upon each domestic C corporation, foreign C corporation, and combined group, as defined in section 39-22-303 (12)(a.3), doing business in Colorado annually in an amount of the net income of such C corporation during the year derived from sources within Colorado as set forth in the following schedule of rates:

(A) to (I) Repealed.

(J) Except as otherwise provided in section 39-22-627, for income tax years commencing on or after January 1, 2020, but before January 1, 2022, four and fifty-five one-hundredths percent of the Colorado net income. This subsection (1)(d)(I)(J) is repealed, effective December 31, 2026.

(K) Except as otherwise provided in section 39-22-627, for income tax years commencing on or after January 1, 2022, four and forty one-hundredths percent of the Colorado net income.

(II) For purposes of this paragraph (d), income from sources within Colorado shall be determined in accordance with the provisions of this part 3 and includes income from tangible or intangible property located or having a situs in this state and income from any activities carried on in this state, regardless of whether carried on in intrastate, interstate, or foreign commerce. In the case of a C corporation which is a component member of a controlled group of corporations as defined in section 1563 (a) of the internal revenue code, the sum of the Colorado net incomes of all the component members of the controlled group, but not the losses of each component member thereof, shall be used in computing the tax bracket for the controlled group. The tax bracket for the controlled group may be allocated between or among the component members thereof as agreed to by such members. If such an agreement is not reached, the executive director shall allocate the tax bracket based on the ratio of the Colorado net income of each component member to the total Colorado net incomes of all component members.

(1.1) to (1.5) Repealed.

(2) (a) For income tax years commencing prior to January 1, 2023, any corporation which is required by the terms of this article 22 to file a return, and whose only activities in Colorado consist of making sales, and which does not own or rent real estate within the state of Colorado, and whose annual gross sales in or into this state amount to not more than one hundred thousand dollars may elect to pay a tax of one-half of one percent of its annual gross receipts derived from sales in or into Colorado in lieu of paying an income tax.

(b) This subsection (2) is repealed, effective July 1, 2025.

(3) (a) As used in this section:

(I) "Charitable organization" means a charitable organization exempt from federal income taxation under the provisions of the internal revenue code.

(II) "Crop" means an agricultural crop, including but not limited to grains, fruits, and vegetables, which is usable as food for human beings.

(III) "Crop contribution" means a contribution of a crop or portion of a crop to a charitable organization by a taxpayer engaged in the trade or business of farming or processing of a crop.

(IV) "Livestock" means cattle, swine, poultry, or other animals raised for profit and usable as food for human beings.

(V) "Livestock contribution" means a contribution of livestock to a charitable organization by a taxpayer engaged in the trade or business of raising or processing of livestock.

(VI) "Most recent sale price" means an amount equal to the price which the taxpayer would have received for the crop or livestock contributed, determined as if the crop or livestock had been sold on the date of the most recent sale of such a crop or livestock and at the same price per unit as the crop or livestock which was sold on that date.

(VII) "Wholesale market price" means the average wholesale market price for the crop or livestock contributed in the nearest regional market during the month in which the contribution is made, determined without consideration of grade or quality of the crop or livestock and as if the quantity of the crop or livestock contributed were marketable.

(b) For income tax years commencing prior to January 1, 2023, there shall be allowed to taxpayers, as a credit with respect to the income taxes imposed by this part 3, an amount equal to twenty-five percent of the wholesale market price or twenty-five percent of the most recent sale price of crop contributions or livestock contributions, or both, made to a tax-exempt charitable organization. Credit, as provided for in this subsection (3), may not exceed one thousand dollars per tax year.

(c) Unused portions of such credit may be carried forward to subsequent tax years as credit against income taxes due for those years. However, such credit must be used within five years of the end of the tax year in which the contribution was made.

(d) The credit under this section is available only if the following conditions are met:

(I) The crop is harvested or the livestock is slaughtered by or on behalf of the donee charitable organization;

(II) The use of the crop or livestock by the donee charitable organization is related to the purpose or function constituting the basis for the organization's tax-exempt status;

(III) The crop or livestock is not transferred by the donee charitable organization in exchange for money, other property, or services. This condition shall not apply in those cases where the donee charitable organization functions as a clearinghouse for distribution, without expectation of remuneration, of such crops or livestock, or both, to other charitable organizations. These secondary donees shall be subject to the provisions of this section in the same measure as if the contribution were received by that tax-exempt charitable organization directly from the original donor.

(IV) The taxpayer and any subsequent donors shall receive from the donee charitable organization a written statement declaring that its use and disposition of the crop or livestock will be in accordance with this section;

(V) No taxpayer who donates items of food to a tax-exempt charitable organization for use or distribution in providing assistance shall be liable for damages in any civil action or subject to prosecution in any criminal proceeding resulting from the nature, age, condition, or packaging of such crop contributions or livestock contributions, or both. However, the exemption shall not apply to the willful, wanton, or reckless acts of donors which result in injury to the recipients of such contributed foods.

(e) This subsection (3) is repealed, effective July 1, 2029.
C.R.S. § 39-22-601 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-601
39-22-601. Returns - repeal
Status: repealed

39-22-601. Returns - repeal. (1) (a) (I) Whenever a resident individual or a nonresident individual with income from Colorado sources is required to file a federal income tax return under the provisions of section 6012 of the internal revenue code or whenever a resident individual or a nonresident individual has incurred any tax liability under any provision of this article, the individual shall make a return that shall contain a written declaration that it is made under the penalty of perjury in the second degree. The return shall set forth, in such detail as the executive director shall prescribe by regulations, the said individual's federal taxable income, the deductions, modifications, exemptions, and credits required or allowed under this article, and any other information necessary to carry out the purposes of this article. For the purpose of this section, the residence of the individual taxpayer shall be the address supplied by the taxpayer to the department of revenue on the return.

(II) (A) For purposes of this subsection (1)(a)(II), a nonresident individual whose only source of income from this state is compensation that is subtracted from federal taxable income under section 39-22-104 (4)(t) need not file a return.

(B) This subsection (1)(a)(II) applies to tax years commencing before January 1, 2025.

(C) This subsection (1)(a)(II) is repealed, effective December 31, 2028.

(III) For purposes of this paragraph (a), an individual whose only source of income is compensation that is subtracted from federal taxable income under section 39-22-104 (4)(u) need not file a return.

(IV) For purposes of this subsection (1)(a), a nonresident individual whose only source of income from this state is income from an electing pass-through entity under subpart 3 of part 3 of this article 22 need not file a return.

(b) If any individual is unable to make his own return, the return shall be made by a duly authorized agent, guardian, executor, administrator, or other person charged with the care of the person or property of such taxpayer.

(c) Repealed.

(2) Every C corporation subject to taxation under this article shall make a return which shall contain a written declaration that it is made under the penalties of perjury in the second degree. Such return shall set forth, in such detail as the executive director shall prescribe by regulations, federal taxable income and the modifications and credits required or allowed under this article and any other information necessary to carry out the purposes of this article. The return shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer, or other officer duly authorized to act. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns shall be collected in the same manner as if collected from the corporation for which the return is made.

(2.5) (a) Every S corporation which engages in activities in this state which would subject a C corporation to the requirement to make a return under this section shall make a return which shall contain a written declaration that it is made under the penalties of perjury in the second degree. Such return shall set forth, in such detail as the executive director shall prescribe by regulations, federal taxable income and the modifications and credits required or allowed under this article and any other information necessary to carry out the purposes of this article. The return shall be signed by an officer of the S corporation duly authorized to act, which authorization shall be conclusively presumed by the signature.

(b) In addition to other information which the executive director may by regulation prescribe, the return shall set forth:

(I) The name, address, and social security or federal identification number of each shareholder of the S corporation;

(II) The income attributable to the state and the income not attributable to the state with respect to each shareholder of the S corporation as determined under subpart 2 of part 3 of this article; and

(III) The modifications required by section 39-22-323.

(c) The S corporation shall, on or before the day on which such return is filed, furnish to each person who was a shareholder of the S corporation during the year a copy of such information shown on the return as the executive director may by regulation prescribe.

(d) The department of revenue shall permit S corporations to file composite returns and to make composite payments of tax on behalf of some or all of its nonresident shareholders. The department of revenue may permit composite returns and payments to be made on behalf of resident shareholders.

(e) With respect to each of its nonresident shareholders, an S corporation shall, for each taxable period, either timely file with the department of revenue an agreement, as provided in subsection (2.5)(f) of this section, or make a payment to this state as provided in subsection (2.5)(h) of this section; except that this subsection (2.5)(e) shall not apply to an S corporation that makes the election allowed under subpart 3 of part 3 of this article 22.

(f) The agreement referred to in subsection (2.5)(e) of this section is an agreement of a nonresident shareholder of the S corporation:

(I) To file a return in accordance with this section and to make timely payment of all taxes imposed on the shareholder by this state with respect to the income of the S corporation; and

(II) To be subject to personal jurisdiction in this state for purposes of the collection of income taxes, together with related interest and penalties, imposed on the shareholder by this state with respect to the income of the S corporation.

(g) An S corporation that timely files an agreement as provided in paragraph (e) of this subsection (2.5) with respect to a nonresident shareholder of the S corporation for a taxable period shall be considered to have timely filed such an agreement for each subsequent taxable period. An S corporation that does not timely file such an agreement for a taxable period shall not be precluded from timely filing such an agreement for subsequent taxable periods. The agreement will be considered to be timely filed for a taxable period and for all subsequent taxable periods if it is filed at or before the time the annual return for such taxable period is required to be filed pursuant to paragraph (a) of this subsection (2.5).

(h) The payment referred to in subsection (2.5)(e) of this section shall be in an amount equal to the highest marginal tax rate in effect under section 39-22-104 multiplied by the shareholder's pro rata share of the income attributable to the state as reflected on the S corporation's return for the taxable period. An S corporation shall be entitled to recover a payment made pursuant to this subsection (2.5)(h) from the shareholder on whose behalf the payment was made. Any such payment for a taxable period must be made at or before the time the annual return for such taxable period is required to be filed pursuant to subsection (2.5)(a) of this section.

(i) Any amount paid by the S corporation to this state pursuant to paragraph (d) or paragraph (h) of this subsection (2.5) shall be considered to be a payment by the shareholder on account of the income tax imposed on the shareholder for the taxable period pursuant to section 39-22-104.

(j) (I) This subsection (2.5) applies to tax years beginning before January 1, 2024.

(II) This subsection (2.5) is repealed, effective December 31, 2028.

(2.7) (a) Every S corporation that engages in activities in the state that would subject a C corporation to the requirement to make a return under this section shall make a return that must contain a written declaration that it is made under the penalties of perjury in the second degree. The return must set forth, in such detail as the executive director shall prescribe, federal taxable income and the modifications and credits required or allowed under this article 22 and any other information necessary to carry out the purposes of this article 22. The return must be signed by an officer of the S corporation duly authorized to act, which authorization is conclusively presumed by the signature.

(b) On or before the day on which the return is filed pursuant to subsection (2.7)(a) of this section, but no later than the due date for the return, including any extensions, in addition to other information that the executive director may prescribe, the S corporation shall report to the executive director:

(I) The name, address, and social security number or federal identification number of each shareholder of the S corporation;

(II) Each shareholder's pro rata share of the S corporation's income, gain, loss, or deduction;

(III) The income attributable to the state, with respect to each nonresident shareholder of the S corporation, as determined under subpart 2 of part 3 of this article 22;

(IV) The modifications required by section 39-22-323 with respect to each shareholder;

(V) Each shareholder's share of any credits allowed pursuant to this article 22 to the extent that the credit is not applied to the composite payment by the S corporation pursuant to subsection (2.7)(d)(III)(B) of this section; and

(VI) Each shareholder's share, if any, of any composite payment made pursuant to subsection (2.7)(d)(III).

(c) On or before the day on which the return is filed pursuant to subsection (2.7)(a) of this section, but no later than the due date for the return, including any extensions, the S corporation shall furnish to each person who was a shareholder of the S corporation during the year a copy of the information reported to the executive director pursuant to subsection (2.7)(b) of this section with respect to the shareholder.

(d) (I) Except as otherwise provided in this subsection (2.7)(d), every S corporation required to file a return under subsection (2.7)(a) of this section shall also file a composite return and make a composite payment of tax on behalf of all of its nonresident shareholders.

(II) The composite return must not include:

(A) Any resident shareholder, including a shareholder who is a resident of Colorado for only part of the taxable year;

(B) Any nonresident shareholder exempt from tax under section 39-22-112 (1); or

(C) Any nonresident shareholder who timely files an agreement pursuant to subsection (2.7)(e) of this section.

(III) (A) The amount of the composite payment is the aggregate income attributable to the state multiplied by the highest marginal tax rate in effect under section 39-22-104. The aggregate income attributable to the state is the sum of the income attributable to the state that each nonresident shareholder included in the composite return must take into account under section 39-22-322, as modified pursuant to sections 39-22-323 and 39-22-325. If the income calculated for any nonresident shareholder is a negative amount, that nonresident shareholder's income is excluded from the calculation of aggregate income attributable to the state.

(B) The S corporation may claim a nonresident shareholder's pro rata share of any credit allowed with respect to the activity of the S corporation for the taxable year only if the nonresident shareholder is included in the composite return and only to the extent that the nonresident shareholder could have, under any applicable restrictions, claimed the credit themself on a return that the nonresident filed. The total of the credits claimed under this subsection (2.7)(d)(III)(B) for each nonresident shareholder must not exceed the amount of the composite payment calculated under subsection (2.7)(d)(III)(A) of this section with respect to the nonresident shareholder. To the extent that the credit exceeds the amount of the composite payment, the amount not applied to the composite payment is passed through to and may only be claimed by the nonresident shareholder pursuant to subsection (2.7)(d)(VI)(B) of this section.

(IV) Every S corporation required to make a composite payment under this subsection (2.7)(d) is subject to the requirements of section 39-22-606. The composite payment calculated pursuant to subsection (2.7)(d)(III) of this section is regarded as the "tax" or "tax liability" for purposes of section 39-22-606, and the S corporation is regarded as the "taxpayer" or "corporation". Any refund allowed pursuant to section 39-21-108 for any overpayment of estimated tax made pursuant to this subsection (2.7)(d)(IV) must be made to the S corporation that filed the composite return.

(V) An S corporation is entitled to recover from each nonresident shareholder that nonresident shareholder's share of the composite payment made pursuant to this subsection (2.7)(d), including any penalty or interest paid pursuant to section 39-22-621.

(VI) (A) A composite return filed pursuant to this subsection (2.7)(d) satisfies the filing requirement imposed by this section for each nonresident shareholder included therein, unless that nonresident shareholder has any income from Colorado sources that is not included in a composite return or that nonresident shareholder has incurred any tax liability under this article 22 that is not included in a composite return.

(B) A nonresident shareholder who is included in a composite return, and whose filing requirement under this section is satisfied thereby, may file a return in accordance with this section. A nonresident shareholder who files a return may claim a credit for its share of the composite payment made by the S corporation on behalf of the nonresident shareholder pursuant to subsection (2.7)(d)(III)(A) of this section. A nonresident shareholder who files a return may claim its pro rata share of any credit allowed by this article 22 to the extent that the credit was not applied to the composite payment made by the S corporation on behalf of the nonresident shareholder.

(C) The exclusion of a shareholder from the composite return pursuant to subsection (2.7)(d)(II) of this section does not exempt the shareholder from the obligation to file a return or pay the tax imposed under this article 22.

(VII) This subsection (2.7)(d) does not apply to:

(A) An S corporation that makes the election allowed under subpart 3 of part 3 of this article 22; or

(B) An S corporation consisting only of shareholders described in subsection (2.7)(d)(II) of this section.

(e) (I) The agreement referred to in subsection (2.7)(d)(II)(C) of this section is an agreement of a nonresident shareholder of the S corporation for purposes of subsection (2.7)(d)(II)(C) of this section if the agreement:

(A) Requires the nonresident shareholder to file a return in accordance with this section and to make timely payment of all taxes imposed on the shareholder by the state with respect to the income of the nonresident shareholder; and

(B) Provides that the S corporation is subject to personal jurisdiction in the state for purposes of the collection of income taxes, together with related interest and penalties, imposed on the shareholder by the state with respect to the income of the S corporation.

(II) In order to exclude a nonresident shareholder from a composite return pursuant to subsection (2.7)(d)(II)(C) of this section, the S corporation must obtain the agreement described in this subsection (2.7)(e) from the nonresident shareholder and file it with the return required by subsection (2.7)(a) of this section. An S corporation that timely files an agreement for a taxable period is considered to have timely filed such an agreement for each subsequent taxable period. An S corporation that does not timely file such an agreement for a taxable period is not precluded from timely filing such an agreement for subsequent taxable periods.

(f) This subsection (2.7) applies to income tax years beginning on and after January 1, 2024.

(3) Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make a return for any individuals, estates, or trusts for which he acts, which return shall contain a declaration that it is made under the penalties of perjury in the second degree. Such return shall set forth, in such detail as the executive director shall prescribe by regulation, the federal taxable income and the deductions, modifications, exemptions, and credits required or allowed under this article and any other information necessary to carry out the purposes of this article. The individuals, estates, or trusts for which a fiduciary acts are as follows:

(a) Every individual for whom a return is required to be filed under subsection (1) of this section;

(b) Every resident estate or trust and every nonresident estate or trust with income from Colorado sources for which a federal income tax return is required to be filed and every resident estate or trust and every nonresident estate or trust which has incurred any tax liability under any provision of this article.

(c) Repealed.

(4) Every fiduciary of an estate or trust with a nonresident beneficiary which receives net income from real or tangible personal property within Colorado shall withhold and pay over to the executive director, out of the income to be distributed to such nonresident beneficiary, a tax upon the beneficiary's share of said income computed at the rate provided in section 39-22-104 unless the nonresident beneficiary files a timely return of his total income from sources within Colorado, in which case the fiduciary shall withhold and pay over only the amount of tax disclosed by the beneficiary's return. The nonresident beneficiary, at his option within the time limited by this article, may file a return of his income and may claim a refund for the amount of tax withheld in excess of the amount of tax due as shown by said return.

(4.5) Repealed.

(5) (a) Every partnership that engages in activities in this state that would subject a C corporation to the requirement to make a return under this section shall make a return that shall contain a written declaration that it is made under the penalties of perjury in the second degree. Such return shall set forth, in such detail as the executive director shall prescribe, federal ordinary income and the modifications and credits required or allowed under this article and any other information necessary to carry out the purposes of this article. The return shall be signed by any one of the partners.

(b) In addition to other information that the executive director may prescribe, the return shall set forth:

(I) The name, address, and social security or federal identification number of each partner of the partnership;

(II) The income attributable to the state and the income not attributable to the state with respect to each partner of the partnership as determined under section 39-22-203; and

(III) The modifications required by section 39-22-202.

(c) The partnership shall, on or before the day on which the return is filed, furnish to each person who was a partner of the partnership during the year a copy of such information shown on the return as the executive director may prescribe.

(d) The department of revenue shall permit partnerships to file composite returns and to make composite payments of tax on behalf of any or all of its nonresident partners.

(e) With respect to each of its nonresident partners, a partnership shall, for each taxable period, either timely file with the department of revenue an agreement, as provided in subsection (5)(f) of this section, or make payment to this state, as provided in subsection (5)(h) of this section; except that this subsection (5)(e) shall not apply to a partnership that makes the election allowed under subpart 3 of part 3 of this article 22.

(e.5) Paragraphs (d) and (e) of this subsection (5) shall not apply to a publicly traded partnership, as defined in section 7704 (b) of the internal revenue code, that meets any of the exceptions under section 7704 (c) of the internal revenue code and is not treated as a corporation under section 7704 (a) of the internal revenue code.

(f) The agreement referred to in subsection (5)(e) of this section is an agreement of a nonresident partner of the partnership:

(I) To file a return in accordance with this section and to make timely payment of all taxes imposed on the member by this state with respect to the income of the partnership; and

(II) To be subject to personal jurisdiction in this state for purposes of the collection of income taxes, together with related interest and penalties, imposed on the partner by this state with respect to the income of the partnership.

(g) A partnership that timely files an agreement as provided in paragraph (e) of this subsection (5) with respect to a nonresident partner of the partnership for a taxable period shall be considered to have timely filed such an agreement for each subsequent taxable period. A partnership that does not timely file such an agreement for a taxable period shall not be precluded from timely filing such an agreement for subsequent taxable periods. The agreement will be considered to be timely filed for a taxable period and for all subsequent taxable periods if it is filed at or before the time the annual return for such taxable period is required to be filed pursuant to paragraph (a) of this subsection (5).

(h) The payment referred to in subsection (5)(e) of this section shall be in an amount equal to the highest marginal tax rate in effect under section 39-22-104 multiplied by the nonresident partner's share of the income attributable to the state as reflected on the partnership's return for the taxable period. A partnership shall be entitled to recover a payment pursuant to this subsection (5)(h) from the nonresident partner on whose behalf the payment was made. Any such payment for a taxable period must be made at or before the time the annual return for such taxable period is required to be filed pursuant to subsection (5)(a) of this section.

(i) Any amount paid by the partnership to this state pursuant to paragraph (d) or (h) of this subsection (5) shall be considered to be a payment by the nonresident partner on account of the income tax imposed on the nonresident partner for the taxable period pursuant to section 39-22-104 or 39-22-301.

(j) (I) This subsection (5) applies to income tax years beginning before January 1, 2024.

(II) This subsection (5) is repealed, effective December 31, 2028.

(5.5) (a) Every partnership that engages in activities in the state that would subject a C corporation to the requirement to make a return under this section shall make a return that contains a written declaration that it is made under the penalty of perjury in the second degree. The return must set forth, in such detail as the executive director prescribes, federal ordinary income and the modifications and credits required or allowed under this article 22 and any other information necessary to carry out the purposes of this article 22. The return must be signed by a partner duly authorized to act, and the authorization is to be conclusively presumed by the signature.

(b) On or before the day on which a return is filed pursuant to subsection (5.5)(a) of this section, but no later than the due date for the return, including any extensions, in addition to other information that the executive director may prescribe, the partnership shall report to the executive director:

(I) The name, address, and social security number or federal identification number of each partner of the partnership;

(II) Each partner's distributive share of partnership income, gain, loss, or deduction;

(III) The income derived from sources within Colorado as determined under section 39-22-203 with respect to each nonresident partner;

(IV) The modifications that may be required by section 39-22-202 or 39-22-203, as applicable, with respect to each partner;

(V) Each partner's share of any credits allowed pursuant to this article 22 to the extent that the credit was not applied to the composite payment by the partnership pursuant to subsection (5.5)(d)(III)(B) of this section; and

(VI) Each partner's share, if any, of any composite payment made by the partnership pursuant to subsection (5.5)(d)(III) of this section.

(c) On or before the day on which the return is filed pursuant to subsection (5.5)(a) of this section, but no later than the due date for the return, including any extensions, the partnership shall furnish to each person who was a partner during the year a copy of the information reported to the executive director pursuant to subsection (5.5)(b) of this section with respect to the partner.

(d) (I) Except as otherwise provided in this subsection (5.5)(d), every partnership required to file a return under subsection (5.5)(a) of this section shall also file a composite return and make a composite payment of tax on behalf of all of its nonresident partners.

(II) The composite return must not include:

(A) Any resident partner, including a partner who is a resident of Colorado for only part of the taxable year;

(B) Any nonresident partner that is a corporation or a partnership;

(C) Any nonresident partner exempt from tax under section 39-22-112 (1); and

(D) Any nonresident partner who timely files an agreement pursuant to subsection (5.5)(e) of this section.

(III) (A) The amount of the composite payment is the aggregate income derived from sources in the state multiplied by the highest marginal tax rate in effect under section 39-22-104. The aggregate income attributable to the state is the sum of the distributive share of partnership income, gain, loss, or deduction derived from sources in Colorado for each nonresident partner included in the composite return, computed pursuant to section 39-22-203, including the modifications provided by that section. If the income computed for any nonresident partner is a negative amount, that nonresident partner's income is excluded from the calculation of aggregate income derived from sources in the state.

(B) The partnership may claim a nonresident partner's distributive share of any credit allowed with respect to the activity of the partnership for the taxable year only if the nonresident partner is included in the composite return and only to the extent that the nonresident partner could have, under any applicable restrictions, claimed the credit themself on a return that the nonresident filed. The total of the credits applied under this subsection (5.5)(d)(III)(B) for each nonresident partner must not exceed the amount of the composite payment calculated under subsection (5.5)(d)(III)(A) of this section with respect to the nonresident partner. To the extent that the credit exceeds the amount of the composite payment, the amount not applied to the composite payment is passed through to and may only be claimed by the nonresident partner pursuant to subsection (5.5)(d)(VI)(B) of this section.

(IV) Every partnership required to make a composite payment under this subsection (5.5)(d) is subject to the requirements of section 39-22-606. The composite payment calculated pursuant to subsection (5.5)(d)(III) of this section is regarded as the "tax" or "tax liability" for purposes of section 39-22-606, and the partnership is regarded as the "taxpayer" or "corporation". Any refund allowed pursuant to section 39-21-108 for any overpayment of estimated tax made pursuant to this subsection (5.5)(d)(IV) must be made to the partnership that filed the composite return.

(V) A partnership is entitled to recover from each nonresident partner that nonresident partner's share of the composite payment made pursuant to this subsection (5.5)(d), including any penalty or interest paid pursuant to section 39-22-621.

(VI) (A) A composite return filed pursuant to this subsection (5.5)(d) satisfies the filing requirement under this section for each nonresident partner included in the return unless that nonresident partner has any income from Colorado sources that is not included in a composite return or that nonresident partner has incurred any tax liability under this article 22 that is not included in a composite return.

(B) A nonresident partner included in a composite return, and whose filing requirement under this section is satisfied by filing the composite return, may file a return in accordance with this section. A nonresident partner who files a return may claim a credit for its share of the composite payment made by the partnership on behalf of the nonresident partner pursuant to subsection (5.5)(d)(III)(A) of this section. A nonresident partner who files a return may claim its distributive share of any credit as allowed by this article 22 to the extent the credit was not applied to the composite payment made by the partnership on behalf of the nonresident partner.

(C) The exclusion of a partner from the composite return pursuant to subsection (5.5)(d)(II) of this section does not exempt the partner from the obligation to file a return or pay the tax imposed under this article 22.

(VII) This subsection (5.5)(d) does not apply to:

(A) A partnership that makes the election allowed under subpart 3 of part 3 of this article 22;

(B) A publicly traded partnership, as defined in section 7704 (b) of the internal revenue code, that meets any of the exceptions under section 7704 (c) of the internal revenue code and is not treated as a corporation under section 7704 (a) of the internal revenue code; and

(C) A partnership consisting only of partners described in subsection (5.5)(d)(II) of this section.

(e) (I) The agreement referred to in subsection (5.5)(d)(II)(C) of this section is an agreement of a nonresident partner of the partnership for purposes of subsection (5.5)(d)(II)(C) of this section if the agreement:

(A) Requires the nonresident partner to file a return in accordance with this section and make timely payment of all taxes imposed on the partner by the state with respect to the income of the partnership; and

(B) Provides that the nonresident partner is subject to personal jurisdiction in the state for purposes of the collection of income taxes, together with related interest and penalties, imposed on the partner by the state with respect to the income of the partnership.

(II) In order to exclude a nonresident partner from a composite return pursuant to subsection (5.5)(d)(II)(D) of this section, the partnership must obtain the agreement described in this subsection (5.5)(e) from the nonresident partner and file it with the return required by subsection (5.5)(a) of this section. A partnership that timely files an agreement for a taxable period is considered to have timely filed such an agreement for each subsequent taxable period. A partnership that does not timely file such an agreement for a taxable period is not precluded from timely filing such an agreement for subsequent taxable periods.

(f) This subsection (5.5) applies to tax years beginning on and after January 1, 2024.

(6) (a) Any final determination of federal taxable income made prior to January 1, 2024, pursuant to the provisions of federal law under which federal taxable income is found to differ from the taxable income originally reported to the federal government must be reported by the taxpayer to the executive director by making and filing a Colorado amended return within thirty days of such final determination with a statement of the reasons for the difference, in such detail as the executive director may require. In addition thereto, any taxpayer filing an amended return with the federal internal revenue service that reflects any change in income reportable to the state of Colorado shall, within thirty days of such federal filing, make and file a corresponding Colorado amended return.

(b) For purposes of this subsection (6), final determination means only the first of the following to occur:

(I) The taxpayer's execution of a waiver with and acceptance by the internal revenue service of restrictions on assessment and collection of deficiency in federal tax or acceptance of overassessment in said tax;

(II) The acceptance by the internal revenue service of an offer of waiver of restrictions on assessment and collection of deficiency in tax or acceptance of overassessment;

(III) The execution by the taxpayer of acceptance of an examining officer's findings by a partnership, limited liability company, or fiduciary;

(IV) The payment of any additional tax by the taxpayer; or

(V) Any judgment becoming final, whether by stipulation or otherwise, in any judicial proceeding affecting such change in reported federal taxable income.

(c) If, from such return or from investigation, it appears that the tax with respect to income imposed by this article has not been fully assessed, the executive director shall, within one year after the receipt of such return or within one year of discovery of such final determination, if unreported, assess the deficiency with interest at the rate prescribed in section 39-22-621.

(d) If the taxpayer does not file such amended return within the prescribed thirty-day period, then the statute of limitations shall be tolled from the end of such thirty-day period until the date that such amended return is filed with the executive director or until the executive director discovers such determination or change, whichever shall first occur.

(e) If any taxpayer agrees with the internal revenue service for an extension, or renewals thereof, of the period for assessing deficiencies or paying refunds in federal income tax or for changing reported federal taxable income of a partnership, limited liability company, or fiduciary for any year or if any taxpayer files a federal income tax refund claim or initiates administrative or judicial proceedings which have the effect of extending said period for any year, the period within which the executive director may issue a notice of deficiency for any such year shall be four years after the applicable Colorado return was filed or one year after the date of expiration of the extended period for assessing deficiencies in federal income tax or changing reported federal taxable income of a partnership, limited liability company, or fiduciary, whichever is later.

(f) Repealed.

(g) Notwithstanding any provision of this article or of article 21 of this title, any assessment made by reason of the applicability of the provisions of paragraphs (a) to (f) of this subsection (6), which could not have been made except for the extension or tolling, pursuant to said provisions, of the period of limitations otherwise applicable for assessing income taxes, shall be limited to deficiencies arising as a result of adjustments made by the commissioner of internal revenue in any final determination of federal taxable income, if the taxpayer has been audited by the department of revenue for the year in question and the issues raised in the audit have been settled by agreement for payment or payment of deficiencies arising therefrom.

(h) This subsection (6) is repealed, effective December 31, 2028.

(7) (a) Every person or organization exempt from taxes pursuant to section 39-22-112 shall make and file a return only if said person or organization is required to file a federal return of unrelated business income, which Colorado return shall contain such information as the executive director may prescribe.

(b) The executive director may require a person or organization not subject to tax under this article 22 or a person or organization exempt from taxes pursuant to section 39-22-112 to make and file a return containing such information as the executive director may prescribe to claim a credit allowed under this article 22 even if the person or organization does not have unrelated business income.

(c) All procedures of law relating to the determination, assessment, collection, and refund of tax apply to a return made and filed under this subsection (7) and the tax payable thereon, if any.

(8) Repealed.

(9) (a) Any person who is required by section 6053 or 6041A of the internal revenue code to file annual information reports concerning tips or remunerations for services or remunerations for direct sales may be required, by rules promulgated by the executive director, to file copies of such reports or otherwise furnish the same to the executive director within the time required by the internal revenue service for the filing of such reports. Such reports shall show, in addition to the information required by the internal revenue service, any amounts deducted and withheld by the payer for income tax due to the state of Colorado from the payee listed on such reports.

(a.5) The executive director may require any magnetic media taxpayer to file the reports described in paragraph (a) of this subsection (9) by magnetic media or in other machine-readable form. For the purposes of this paragraph (a.5), "magnetic media taxpayer" means a taxpayer who is required to file information returns described in section 6041A, 6051, or 6053 of the internal revenue code by magnetic media or in other machine-readable form under section 6011 (e) of the internal revenue code.

(b) Any person required by paragraph (a) of this subsection (9) to file a report who fails to timely file such report shall be subject to a fine of fifty dollars for each such failure.

(10) Repealed.
C.R.S. § 39-27-101 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-101
39-27-101. Construction - definitions
Status: in_force

39-27-101. Construction - definitions. As used in this part 1, unless the context otherwise requires:

(1) "Air carrier" means any domestic or foreign aircraft carrying passengers or cargo for hire.

(1.5) "Biodiesel fuel" means a motor vehicle fuel that is produced from plant or animal products or wastes, as opposed to fossil fuel sources.

(2) "Blended gasoline" means any mixture of taxable or tax-exempt gasoline with any other liquid on which the excise tax has not been imposed pursuant to this section.

(3) "Blended special fuel" means any mixture of taxable or tax-exempt special fuel with any other liquid on which the excise tax has not been imposed pursuant to this section, other than special fuel that has been dyed in accordance with federal regulations.

(4) "Blender" means a person who produces blended gasoline or blended special fuel outside of the bulk transfer and terminal system.

(4.1) "Bulk transfer" means any transfer of gasoline or special fuel by pipeline or vessel and any transfer of gasoline or special fuel by railcar from a refinery to a terminal operated by the refiner.

(4.2) "Bulk transfer and terminal system" means the distribution system for gasoline and special fuel consisting of refineries, pipelines, vessels, and terminals. Gasoline or special fuel in the tank of any vehicle or in any trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer and terminal system. Gasoline or special fuel in any railcar is not in the bulk transfer and terminal system unless it is being transferred from a refinery to a terminal operated by the refiner.

(4.3) "Cargo tank" means a bulk packaging that:

(a) Is a tank intended primarily for the carriage of liquids, gases, solids, or semi-solids and includes appurtenances, reinforcements, fittings, and closures;

(b) Is permanently attached to or forms a part of a motor vehicle, or is not permanently attached to a motor vehicle but that, by reason of its size, construction, or attachment to a motor vehicle, is loaded or unloaded without being removed from the motor vehicle;

(c) Is not fabricated under a specification for cylinders, intermediate bulk containers, multiunit tank car tanks, portable tanks, or tank cars; and

(d) Is not primarily intended to provide fuel for the propulsion of the motor vehicle.

(4.7) "Cargo tank motor vehicle" means a motor vehicle with one or more cargo tanks permanently attached to or forming an integral part of the motor vehicle.

(5) "Common carrier" or "carrier" means a person, including a railroad operator, who transports gasoline or special fuel from a terminal located in this state or transports gasoline or special fuel imported into this state and who does not own the gasoline or special fuel, but does not include transportation by bulk transfer.

(6) "Direct air carrier" means a person who provides or offers to provide air transportation and who has control over the operational functions performed in providing that transportation. A direct air carrier that provides air transportation services to a public charter operator as defined in subsection (24) of this section has a binding commitment to furnish air transportation to the public charter operator via a charter contract pursuant to 14 CFR 380.29 and shall actively provide such air transportation services to the public charter operator.

(7) (a) "Distributor" means:

(I) A gasoline or special fuel broker, any person who sells special fuel to another distributor, broker, or vendor, and any vendor of liquefied petroleum gas or natural gas;

(II) Any person who acquires gasoline or special fuel from a supplier, importer, blender, or another distributor for the subsequent sale and distribution by tank cars, tank trucks, or both;

(III) Any person who refines, manufactures, produces, compounds, blends, or imports special fuel or gasoline;

(IV) A private commercial fleet operator that uses natural gas from a public utility, as defined in section 40-1-103 (1), C.R.S., if:

(A) The public utility is not a distributor with respect to the sale of the natural gas; and

(B) The commercial fleet operator has not contracted with another person to be a distributor under subparagraph (V) of this paragraph (a);

(V) Any person who contracts with a private commercial fleet operator to be a distributor on behalf of the operator; or

(VI) A private commercial fleet operator that uses liquefied petroleum gas, if the operator has not contracted with a person to be a distributor on behalf of the operator.

(b) "Distributor" includes every person importing gasoline or special fuel by means of a pipeline or in any other manner but does not include persons importing gasoline or special fuel contained only in the fuel tank of a motor vehicle.

(c) Notwithstanding any provision of this subsection (7) to the contrary, a public utility as defined in section 40-1-103 (1), C.R.S., is only a distributor if it sells special fuel as a vendor through an alternative fuel vehicle charging or fueling facility that is unregulated under section 40-1-103.3, C.R.S., but only with respect to those sales.

(d) Notwithstanding any provision of this subsection (7) to the contrary, a person who meets the requirements of section 39-27-104 (5)(a) is not a distributor.

(8) "Dyed diesel" means diesel fuel that is dyed under the rules of the United States environmental protection agency or the internal revenue service for high sulphur diesel fuel or low sulphur diesel fuel or under any other requirements subsequently set by such agencies for special fuel sold for nontaxable uses.

(9) "Exporter" means a person who acquires gasoline or special fuel in this state exclusively for delivery to another state in which he or she is licensed.

(9.5) "Ex-tax" means gasoline or special fuel sold by a distributor upon which the tax imposed by this part 1 has not been paid, or for which the distributor will obtain a credit or refund pursuant to section 39-27-102.5.

(10) "Fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle, exclusive of a cargo tank, and includes any separate compartment of a cargo tank used as a fuel tank and any auxiliary tank or receptacle of any kind from which fuel is supplied for the propulsion of the vehicle, whether or not such tank or receptacle is directly connected to the fuel supply line of the vehicle.

(11) "Gallons" means gallons as measured on a gross gallons basis, as defined in section 8-20-201 (3), C.R.S.; except that:

(a) (I) For a vendor who sells compressed natural gas at retail, "gallons" means gallons as measured in accordance with the mass labeling requirements for gasoline equivalents that are included in section 3-3 of the rules promulgated by the division of oil and public safety in the department of labor and employment, or any successor rule;

(II) For all distributors of compressed natural gas other than those specified in subparagraph (I) of this paragraph (a), "gallons" means gallons as measured in accordance with whichever of the following was the basis for the sale of the gas to the distributor:

(A) The volumetric reporting requirements that are included in the federal excise tax return, form 720, established by the federal internal revenue service, or any successor form that is used for paying the federal fuel tax;

(B) The mass labeling requirements for gasoline equivalents that are included in section 3-3 of the rules promulgated by the division of oil and public safety in the department of labor and employment, or any successor rule; or

(C) The energy measure included in the definition for gasoline gallon equivalent in section 1-6 of the rules promulgated by the division of oil and public safety in the department of labor and employment, or any successor rule; and

(b) For purposes of liquefied petroleum gas, "gallons" means gallons as measured on a net gallon basis as defined in section 8-20-201 (5), C.R.S.

(12) "Gasoline" means any flammable liquid used primarily as a fuel for the propulsion of motor vehicles, motor boats, or aircraft. "Gasoline" does not include diesel engine fuel, kerosene, liquefied petroleum gas, or natural gas; except that "gasoline" does include products, including kerosene, specially prepared for, sold for, and used in aircraft. Except as otherwise provided in this subsection (12), any product once blended with gasoline is considered gasoline for purposes of the excise tax imposed pursuant to this part 1.

(13) "Highway" means any way or place in this state of whatever nature, open to the use of the public, for purposes of traffic, including highways under construction.

(14) "Importer" means a person who imports gasoline or special fuel by bulk transfer or by truck or rail transport load into this state from another state by truck, rail, or pipeline.

(15) "In this state" means within the exterior limits of the state of Colorado and includes all territories within these limits owned by or ceded to the United States of America.

(16) "Indirect air carrier" means any person who engages directly in air transportation operations and who uses the services of a direct air carrier for such transportation services.

(17) "Licensee" means any person holding a valid license issued by the department of revenue pursuant to section 39-27-104, to act as a supplier, terminal operator, importer, exporter, distributor, carrier, or blender.

(18) "Motor vehicle" means any self-propelled vehicle required to be licensed or subject to licensing for operation upon the highways of this state.

(19) "Part 121 air carrier" means an aircraft operator that conducts operations pursuant to 14 CFR 121 between any two points within the forty-eight contiguous states of the United States or within the United States and a specifically authorized point located outside the United States, operating any of the following:

(a) A turbojet-powered airplane;

(b) An airplane having a passenger-seat configuration of more than nine passenger seats, excluding each crewmember seat; or

(c) An airplane having a payload capacity of more than seven thousand five hundred pounds.

(20) "Part 135 commuter air carrier" means an aircraft operator that conducts operations pursuant to 14 CFR 135, operating a minimum of five round trips per week on at least one route between two or more points according to the published flight schedules, operating either of the following:

(a) Any airplane, other than a turbojet-powered airplane, that has a maximum passenger-seat configuration of nine seats or fewer and a payload capacity of seven thousand five hundred pounds or fewer; or

(b) A rotorcraft.

(21) "Part 135 on-demand operator" means an aircraft operator that conducts operations for hire or compensation pursuant to 14 CFR 135 in an aircraft with nine or fewer passenger seats and a payload capacity of seven thousand five hundred pounds or fewer. A part 135 on-demand operator operates on an on-demand basis and does not meet the flight scheduled qualifications of a part 135 commuter air carrier.

(22) (a) "Person" means every individual, firm, association, joint stock company, syndicate, limited liability company, partnership, joint venture, corporation, estate, trust, or any group or combination thereof acting as a unit, this state, any county, city and county, municipality, special district, or other political subdivision of this state, or any group or combination of such governmental entities acting as a unit.

(b) Whenever used in any clause in this part 1 prescribing or imposing a fine, imprisonment, or both, "person":

(I) As applied to a firm, association, limited liability company, partnership, joint venture, joint stock company, receiver, or syndicate, means the partners or members thereof;

(II) As applied to a corporation, means the officers or resident managing agent thereof; and

(III) As applied to an estate, trust, or business trust, means the administrator or trustee thereof.

(23) "Public charter" means a one way or round trip charter flight performed by one or more direct air carriers as defined pursuant to subsection (6) of this section and that is arranged and sponsored by a public charter operator pursuant to 14 CFR 380.

(24) "Public charter operator" means a United States or foreign indirect air carrier as defined in subsection (16) of this section that is authorized to engage in the formation of groups for transportation on public charters in accordance with 14 CFR 380.

(25) "Refiner" means a person who processes crude oil or who produces, refines, prepares, distills, or manufactures gasoline or special fuel in this state.

(26) "Refinery" means any place where gasoline, special fuel, or crude oil is produced, refined, compounded, blended, or manufactured.

(26.5) "Remove" means to physically transfer gasoline or special fuel. However, gasoline or special fuel is not removed when it evaporates or is otherwise lost or destroyed.

(27) "Retailer" means every person selling gasoline in this state at the retail level of trade.

(28) "Sell" means to transfer title or possession, exchange, or barter in any manner or by any means whatsoever.

(29) "Special fuel" means diesel engine fuel, kerosene, liquefied petroleum gas, and natural gas used for the generation of power to propel a motor vehicle on the highways of this state. "Special fuel" does not include gasoline as defined in subsection (12) of this section.

(30) "Supplier" means a person who owns and stores gasoline or special fuel in a pipeline terminal, terminal, or refinery in or outside of this state for sale or use within or outside the boundaries of this state.

(31) "Tank farm" means any collection of tanks for storage of gasoline or special fuel located at or appurtenant to any refinery or pipeline terminal for storage of gasoline or special fuel before the sale thereof in this state.

(32) "Terminal" means a gasoline or special fuel storage and distribution facility that is supplied by a pipeline, vessel, or refinery, a storage and distribution facility operated by a refiner and supplied by a railcar, or a tank farm from which gasoline or special fuel may be removed for distribution.

(33) "Terminal operator" means the person who by ownership or contractual agreement controls the operation of a terminal.

(34) "Use" or "uses" means the placing of special fuel into any fuel tank, unless it is established to the satisfaction of the executive director of the department of revenue that the fuel was consumed for a purpose other than to propel a motor vehicle on the highways of this state. With respect to fuel brought into this state in a fuel tank, "use" means the consumption of the fuel in this state. A vendor placing special fuel other than liquefied petroleum gas into a fuel tank of a motor vehicle not owned by the vendor is not deemed to have used the fuel.

(35) "User" means any person who uses special fuel.

(36) "Vendor" means any person who sells special fuel in this state and places the fuel, or causes the fuel to be placed, into any fuel tank or receptacle from which a fuel tank is supplied; including service station dealers, brokers, and users who sell special fuel to others and distributors who sell special fuel to users. For the purposes of this part 1, a vendor of liquefied petroleum gases shall be deemed a distributor and shall comply with all of the requirements imposed upon distributors in this part 1.
C.R.S. § 39-1-104.2 — CO Code / Title 39 / Article 1 / Section 39-1-104.2
39-1-104.2. Residential real property - valuation for assessment - legislative declaration -
Status: repealed

39-1-104.2. Residential real property - valuation for assessment - legislative declaration - definitions. (1) As used in this section, unless the context otherwise requires:

(a) "Inflation" means the annual percentage change in the United States department of labor's bureau of labor statistics consumer price index, or a successor index, for Denver-Aurora-Lakewood for all items paid by urban consumers.

(a.5) "Local governmental entity" means a governmental entity authorized by law to impose ad valorem taxes on taxable property located within its territorial limits; except that the term excludes school districts.

(b) "Multi-family residential real property" means residential real property that is a duplex, triplex, or multi-structure of four or more units, all of which are based on the class codes established in the manual published by the administrator. "Multi-family residential real property" is a subclass of residential real property for purposes of the ratio of valuation for assessment.

(c) "Qualified-senior primary residence real property" means property that is classified as such under section 39-1-104.6.

(d) "Target percentage" means the percentage of aggregate statewide valuation for assessment represented by the valuation for assessment which is attributable to residential real property in the year immediately preceding the year in which a change in the level of value occurs.

(e) "Statewide actual value growth" means, as determined pursuant to subsection (8) of this section, an estimate by the administrator based upon the information reported by county assessors pursuant to section 39-2-115 on August 25, 2025, of the difference in the total statewide actual value from the property tax year commencing on January 1, 2024, and the total statewide actual value from the property tax year commencing on January 1, 2025.

(2) After careful consideration of all available information, the general assembly hereby finds and declares that the action of the first session of the fifty-sixth general assembly which set the ratio of valuation for assessment for residential real property at eighteen percent has produced a deviation from the intent of section 3 of article X of the state constitution which ensures that the percentage of the aggregate statewide valuation for assessment which is attributable to residential real property shall remain the same as it was in the year immediately preceding the year in which a change occurs in the level of value used in determining actual value. Therefore, the general assembly finds that legislation is necessary for the following purposes: To adjust the residential rate for 1988; to ensure that deviations from the constitutional mandate set forth in section 3 of article X of the state constitution shall not be perpetuated into this or any future year; and to provide a process for future adjustments in the ratio of valuation for assessment for residential real property.

(3) (a) The general assembly, pursuant to the authority granted in section 3 of article X of the state constitution, finds and declares that, for the property tax years commencing on or after January 1, 1987, but before January 1, 1989, the percentage of aggregate statewide valuation for assessment which is attributable to residential real property fails to remain as it was in the property tax year commencing January 1, 1986, when the aggregate statewide valuation for assessment was based on the 1985 aggregate statewide valuation for assessment plus the increased valuation for assessment attributable to new construction and to increased volume of mineral and oil and gas production which occurred during 1986. Therefore, for the property tax year commencing January 1, 1988, the ratio of valuation for assessment for residential real property shall be sixteen percent of actual value.

(b) The general assembly, pursuant to the authority granted in section 3 of article X of the state constitution, finds and declares that, for the property tax years commencing on or after January 1, 1989, but before January 1, 1991, the percentage of aggregate statewide valuation for assessment which is attributable to residential real property fails to remain as it was in the property tax year commencing January 1, 1988, when the aggregate statewide valuation for assessment was based on the 1987 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 44.51 percent, for the property tax years commencing on or after January 1, 1989, but before January 1, 1991, the ratio of valuation for assessment for residential real property shall be fifteen percent of actual value.

(c) The general assembly, pursuant to the authority granted in section 3 of article X of the state constitution, finds and declares that, for the property tax years commencing on or after January 1, 1991, but before January 1, 1993, the percentage of aggregate statewide valuation for assessment which is attributable to residential real property fails to remain as it was in the property tax year commencing January 1, 1990, when the aggregate statewide valuation for assessment was based on the 1989 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 44.57 percent, for the property tax years commencing on or after January 1, 1991, but before January 1, 1993, the ratio of valuation for assessment for residential real property shall be 14.34 percent of actual value.

(d) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 1993, but before January 1, 1995, the percentage of aggregate statewide valuation for assessment which is attributable to residential real property will fail to remain as it was in the property tax year commencing January 1, 1992, when the aggregate statewide valuation for assessment was based on the 1991 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 44.73 percent, the ratio of valuation for assessment for residential real property shall be 12.86 percent of actual value for the property tax years commencing on or after January 1, 1993, but before January 1, 1995.

(e) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 1995, but before January 1, 1997, the percentage of aggregate statewide valuation for assessment that is attributable to residential real property will fail to remain as it was in the property tax year commencing January 1, 1994, when the aggregate statewide valuation for assessment was based on the 1993 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 45.29 percent, the ratio of valuation for assessment for residential real property shall be 10.36 percent of actual value for the property tax years commencing on or after January 1, 1995, but before January 1, 1997.

(f) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 1997, but before January 1, 1999, the percentage of aggregate statewide valuation for assessment that is attributable to residential real property will fail to remain as it was in the property tax year commencing January 1, 1996, when the aggregate statewide valuation for assessment was based on the 1995 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 46.17 percent, the ratio of valuation for assessment for residential real property shall be 9.74 percent of actual value for the property tax years commencing on or after January 1, 1997, but before January 1, 1999.

(g) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 1999, but before January 1, 2001, the percentage of aggregate statewide valuation for assessment that is attributable to residential real property will fail to remain as it was in the property tax year commencing January 1, 1998, when the aggregate statewide valuation for assessment was based on the 1997 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 46.49 percent, the ratio of valuation for assessment for residential real property shall be 9.74 percent of actual value for the property tax years commencing on or after January 1, 1999, but before January 1, 2001.

(h) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 2001, but before January 1, 2003, the percentage of aggregate statewide valuation for assessment that is attributable to residential real property will fail to remain as it was in the property tax year commencing January 1, 2000, when the aggregate statewide valuation for assessment was based on the 1999 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 46.61 percent, the ratio of valuation for assessment for residential real property shall be 9.15 percent of actual value for the property tax years commencing on or after January 1, 2001, but before January 1, 2003.

(i) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 2003, but before January 1, 2005, the percentage of aggregate statewide valuation for assessment that is attributable to residential real property will not remain as it was in the property tax year commencing January 1, 2002, when the aggregate statewide valuation for assessment was based on the 2001 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 47.08 percent, the ratio of valuation for assessment for residential real property shall be 7.96 percent of actual value for the property tax years commencing on or after January 1, 2003, but before January 1, 2005.

(j) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 2005, but before January 1, 2007, the percentage of aggregate statewide valuation for assessment that is attributable to residential real property will not remain as it was in the property tax year commencing January 1, 2004, when the aggregate statewide valuation for assessment was based on the 2003 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 47.22 percent, the ratio of valuation for assessment for residential real property shall be 7.96 percent of actual value for the property tax years commencing on or after January 1, 2005, but before January 1, 2007.

(k) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 2007, but before January 1, 2009, the percentage of aggregate statewide valuation for assessment that is attributable to residential real property will not remain as it was in the property tax year commencing January 1, 2006, when the aggregate statewide valuation for assessment was based on the 2005 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 47.43 percent, the ratio of valuation for assessment for residential real property shall be 7.96 percent of actual value for the property tax years commencing on or after January 1, 2007, but before January 1, 2009.

(l) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 2009, but before January 1, 2011, the percentage of aggregate statewide valuation for assessment that is attributable to residential real property will not remain as it was in the property tax year commencing January 1, 2008, when the aggregate statewide valuation for assessment was based on the 2007 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 46.82 percent, the ratio of valuation for assessment for residential real property shall be 7.96 percent of actual value for the property tax years commencing on or after January 1, 2009, but before January 1, 2011.

(m) Pursuant to the authority granted in section 3 of article X of the state constitution, the general assembly finds and declares that, for the property tax years commencing on or after January 1, 2011, but before January 1, 2013, the percentage of aggregate statewide valuation for assessment that is attributable to residential real property will not remain as it was in the property tax year commencing January 1, 2010, when the aggregate statewide valuation for assessment was based on the 2009 aggregate statewide valuation for assessment. Therefore, the administrator having determined pursuant to subsection (4) of this section that the target percentage is 46.53 percent, the ratio of valuation for assessment for residential real property shall be 7.96 percent of actual value for the property tax years commencing on or after January 1, 2011, but before January 1, 2013.

(n) Based on the determination by the administrator that the target percentage is 45.86 percent, the ratio of valuation for assessment for residential real property is 7.96 percent of actual value for the property tax years commencing on or after January 1, 2013, but before January 1, 2015.

(o) Based on the determination by the administrator that the target percentage is 45.67 percent, the ratio of valuation for assessment for residential real property is 7.96 percent of actual value for the property tax years commencing on or after January 1, 2015, but before January 1, 2017.

(p) Based on the determination by the administrator that the target percentage is 45.76 percent, the ratio of valuation for assessment for residential real property is 7.2 percent of actual value for property tax years commencing on or after January 1, 2017, but before January 1, 2019.

(q) For property tax years commencing on or after January 1, 2019, and before January 1, 2025, the valuation for assessment for multi-family residential real property is 7.15 percent of the actual value of the property; except that the valuation for assessment of this property is temporarily reduced as follows:

(I) For the property tax year commencing on January 1, 2022, the valuation for assessment for multi-family residential real property is temporarily reduced to 6.8 percent of the actual value of the property; and

(II) For the property tax years commencing on January 1, 2023, and January 1, 2024, the valuation for assessment for multi-family residential real property is temporarily reduced to 6.7 percent of the amount equal to the actual value of the property minus the lesser of fifty-five thousand dollars or the amount that causes the valuation for assessment of the property to be one thousand dollars.

(r) For property tax years commencing on or after January 1, 2022, and before January 1, 2025, the valuation for assessment for all residential real property other than multi-family residential real property is 7.15 percent of the actual value of the property; except that the valuation for assessment of this property is temporarily reduced as follows:

(I) For the property tax year commencing on January 1, 2022, the valuation for assessment for all residential real property other than multi-family residential real property is temporarily reduced to 6.95 percent of the actual value of the property; and

(II) For the property tax years commencing on January 1, 2023, and January 1, 2024, the valuation for assessment for all residential real property other than multi-family residential real property is 6.7 percent of the amount equal to the actual value of the property minus the lesser of fifty-five thousand dollars or the amount that causes the valuation for assessment of the property to be one thousand dollars.

(III) Repealed.

(s) (I) For property tax years commencing on or after January 1, 2025, but before January 1, 2027, if there are sufficient excess state revenues, the valuation for assessment for qualified-senior primary residence real property, including multi-family qualified-senior primary residence real property, is:

(A) For the property tax year commencing on January 1, 2025, if the state board of equalization determines that the statewide actual value growth is less than or equal to five percent, for the purpose of a levy imposed by a local governmental entity, 6.25 percent of the amount equal to the actual value of the property minus the lesser of fifty percent of the first two hundred thousand dollars of that actual value or the amount that causes the valuation for assessment of the property to be one thousand dollars;

(A.5) For the property tax year commencing on January 1, 2025, if the state board of equalization determines that the statewide actual value growth is greater than five percent, for the purpose of a levy imposed by a local governmental entity, 6.15 percent of the amount equal to the actual value of the property minus the lesser of fifty percent of the first two hundred thousand dollars of that actual value or the amount that causes the valuation for assessment of the property to be one thousand dollars;

(B) For the property tax year commencing on January 1, 2026, if the state board of equalization determines that the statewide actual value growth is less than or equal to five percent, for the purpose of a levy imposed by a local governmental entity, 6.8 percent of the amount equal to the actual value of the property minus either fifty percent of the first two hundred thousand dollars of that actual value plus the lesser of ten percent of the actual value of the property or seventy thousand dollars as increased for inflation in the first year of each subsequent reassessment cycle or the amount that causes the valuation for assessment of the property to be one thousand dollars;

(B.5) For the property tax year commencing on January 1, 2026, if the state board of equalization determines that the statewide actual value growth is greater than five percent, for the purpose of a levy imposed by a local governmental entity, 6.7 percent of the amount equal to the actual value of the property minus either fifty percent of the first two hundred thousand dollars of that actual value plus the lesser of ten percent of the actual value of the property or seventy thousand dollars as increased for inflation in the first year of each subsequent reassessment cycle or the amount that causes the valuation for assessment of the property to be one thousand dollars;

(C) For the property tax years commencing on January 1, 2025, and January 1, 2026, if the state board of equalization determines that the statewide actual value growth is less than or equal to five percent, for the purpose of a levy imposed by a school district, 7.05 percent of the amount equal to the actual value of the property minus the lesser of fifty percent of the first two hundred thousand dollars of that actual value or the amount that causes the valuation for assessment of the property to be one thousand dollars; except that the valuation for assessment for the purpose of a levy imposed by a school district may be temporarily reduced for a property tax year as set forth in section 29-1-1702.5; and

(D) For the property tax years commencing on January 1, 2025, and January 1, 2026, if the state board of equalization determines that the statewide actual value growth is greater than five percent, for the purpose of a levy imposed by a school district, 6.95 percent of the amount equal to the actual value of the property minus the lesser of fifty percent of the first two hundred thousand dollars of that actual value or the amount that causes the valuation for assessment of the property to be one thousand dollars; except that the valuation for assessment for the purpose of a levy imposed by a school district may be temporarily reduced for a property tax year as set forth in section 29-1-1702.5.

(II) (A) For the property tax year commencing on January 1, 2025, if the state board of equalization determines that the statewide actual value growth is less than or equal to five percent and if it is administratively infeasible to calculate two different valuations for assessment for the same property based on two different percentages of actual value, an assessor may determine the value of a property under subsection (3)(s)(I)(C) of this section by calculating 112.8 percent of an amount equal to 6.25 percent of the amount equal to the actual value of the property minus the lesser of fifty percent of the first two hundred thousand dollars of that actual value or the amount that causes the valuation for assessment of the property to be one thousand dollars.

(B) For the property tax year commencing on January 1, 2025, if the state board of equalization determines that the statewide actual value growth is greater than five percent and if it is administratively infeasible to calculate two different valuations for assessment for the same property based on two different percentages of actual value, an assessor may determine the value of a property under subsection (3)(s)(I)(D) of this section by calculating 113.00813 percent of an amount equal to 6.15 percent of the amount equal to the actual value of the property minus the lesser of fifty percent of the first two hundred thousand dollars of that actual value or the amount that causes the valuation for assessment of the property to be one thousand dollars.

(III) The general assembly finds and declares that any modification to the valuation for assessment established in this subsection (3)(s), exclusive of the termination of any temporary reduction pursuant to section 29-1-1702.5, that would result in a property tax increase would require prior voter approval under section 20 (4)(a) of article X of the state constitution.

(t) (I) For the property tax year commencing on January 1, 2025, if the state board of equalization determines that the statewide actual value growth is less than or equal to five percent, the valuation for assessment for all residential real property other than qualified-senior primary residence real property is:

(A) For the purpose of a levy imposed by a local governmental entity, 6.25 percent of the actual value of the property; and

(B) For the purpose of a levy imposed by a school district, 7.05 percent of the actual value of the property; except that the valuation for assessment for the purpose of a levy imposed by a school district may be temporarily reduced for a property tax year as set forth in section 29-1-1702.5.

(II) If it is administratively infeasible to calculate two different valuations for assessment for the same property based on the same actual value, but with two different percentages of that actual value, an assessor may determine the value of a property under subsection (3)(t)(I)(B) of this section by calculating 112.8 percent of an amount equal to 6.25 percent of the actual value of the property.

(III) The general assembly finds and declares that any modification to the valuation for assessment established in this subsection (3)(t), exclusive of the termination of any temporary reduction pursuant to section 29-1-1702.5, that would result in a property tax increase would require prior voter approval under section 20 (4)(a) of article X of the state constitution.

(t.5) (I) For the property tax year commencing on January 1, 2025, if the state board of equalization determines that the statewide actual value growth is greater than five percent, the valuation for assessment for all residential real property other than qualified-senior primary residence real property is:

(A) For the purpose of a levy imposed by a local governmental entity, 6.15 percent of the actual value of the property; and

(B) For the purpose of a levy imposed by a school district, 6.95 percent of the actual value of the property; except that the valuation for assessment for the purpose of a levy imposed by a school district may be temporarily reduced for a property tax year as set forth in section 29-1-1702.5.

(II) If it is administratively infeasible to calculate two different valuations for assessment for the same property based on the same actual value, but with two different percentages of that actual value, an assessor may determine the value of a property under subsection (3)(t.5)(I)(B) of this section by calculating 113.00813 percent of an amount equal to 6.15 percent of the actual value of the property.

(u) (I) For property tax years commencing on or after January 1, 2026, if the state board of equalization determines that the statewide actual value growth is less than or equal to five percent, the valuation for assessment for all residential real property other than qualified-senior primary residence real property is:

(A) For the purpose of a levy imposed by a local governmental entity, 6.8 percent of the amount equal to the actual value of the property minus the lesser of ten percent of the actual value of the property, seventy thousand dollars as increased for inflation in the first year of each subsequent reassessment cycle, or the amount that causes the valuation for assessment of the property to be one thousand dollars; and

(B) For the purpose of a levy imposed by a school district, 7.05 percent of the amount equal to the actual value of the property; except that the valuation for assessment for the purpose of a levy imposed by a school district may be temporarily reduced for a property tax year as set forth in section 29-1-1702.5.

(II) For reassessment cycles commencing on or after January 1, 2027, the property tax administrator shall publish the inflation adjusted value used to calculate the valuation for assessment pursuant to subsection (3)(u)(I)(A) of this section.

(III) The general assembly finds and declares that any modification to the valuation for assessment established in this subsection (3)(u), exclusive of the termination of any temporary reduction pursuant to section 29-1-1702.5, that would result in a property tax increase would require prior voter approval under section 20 (4)(a) of article X of the state constitution.

(u.5) (I) For property tax years commencing on or after January 1, 2026, if the state board of equalization determines that the statewide actual value growth is greater than five percent, the valuation for assessment for all residential real property other than qualified-senior primary residence real property is:

(A) For the purpose of a levy imposed by a local governmental entity, 6.7 percent of the amount equal to the actual value of the property minus the lesser of ten percent of the actual value of the property, seventy thousand dollars as increased for inflation in the first year of each subsequent reassessment cycle, or the amount that causes the valuation for assessment of the property to be one thousand dollars; and

(B) For the purpose of a levy imposed by a school district, 6.95 percent of the amount equal to the actual value of the property; except that the valuation for assessment for the purpose of a levy imposed by a school district may be temporarily reduced for a property tax year as set forth in section 29-1-1702.5.

(II) For reassessment cycles commencing on or after January 1, 2027, the administrator shall publish the inflation-increased value used to calculate the valuation for assessment pursuant to subsection (3)(u.5)(I)(A) of this section.

(III) The general assembly finds and declares that any modification to the valuation for assessment established in this subsection (3)(u.5), exclusive of the termination of any temporary reduction pursuant to section 29-1-1702.5, that would result in a property tax increase would require prior voter approval under section 20 (4)(a) of article X of the state constitution.

(3.7) to (7) Repealed.

(8) (a) As soon as practicable upon receiving the information described in section 39-2-115 (1)(a.5), the administrator shall determine the statewide actual value growth and report that determination to the state board of equalization, and the state board of equalization shall certify the statewide actual value growth, whether that growth is less than or equal to five percent, and determine which of the valuations for assessment described in subsection (3) of this section apply in property tax years commencing on or after January 1, 2025.

(b) Upon the state board of equalization determining which of the valuations for assessment determined pursuant to this section apply in property tax years commencing on or after January 1, 2025, the state board of equalization shall notify the administrator, and the administrator shall publish those valuations for assessment on the website maintained by the division of property taxation in the department of local affairs.

(c) The general assembly finds and declares that any modification to the valuations for assessment that the state board of equalization determines are applicable in property tax years commencing on or after January 1, 2025, pursuant to this subsection (8) that would result in a property tax increase would require prior voter approval under section 20 (4)(a) of article X of the state constitution.