C.R.S. § 39-22-701 — CO Code / Title 39 / Article 22 / Part 7 / Section 39-22-701
39-22-701. Legislative declaration
Status: in_force

39-22-701. Legislative declaration. (1) (a) The general assembly hereby declares that wildlife species that are endangered, threatened with extinction, or not commonly pursued, killed, or consumed either for sport or profit, referred to in this part 7 as "nongame and endangered wildlife", have need of special protection and that it is in the public interest to preserve, protect, perpetuate, and enhance nongame and endangered wildlife resources of this state through preservation of a satisfactory environment and an ecological balance. The general assembly specifically recognizes that such nongame and endangered wildlife includes protected wildlife, endangered and threatened wildlife, aquatic wildlife, specialized habitat wildlife, both terrestrial and aquatic types, and mollusks, crustaceans, and other invertebrates under the jurisdiction of the division of parks and wildlife.

(b) The general assembly further declares that wildlife rehabilitation helps Colorado's game and nongame and endangered wildlife species survive and represents responsible stewardship for the animals in need of assistance. The general assembly recognizes that little public or private funding or formal support exists to finance wildlife rehabilitation, and therefore wildlife rehabilitators provide their services free of charge. Because they perform a vital public service, providing a method by which some rehabilitators' activities may be funded or expenses defrayed is in the public interest.

(2) This part 7 is enacted to provide a means by which the conservation and restoration of wildlife in the state may be financed through a voluntary contribution designation on state income tax return forms. The intent of the general assembly is that this program is supplemental to any funding and in no way is intended to supplant funding that would otherwise be appropriated for this purpose.
C.R.S. § 39-22-2201 — CO Code / Title 39 / Article 22 / Part 22 / Section 39-22-2201
39-22-2201. Voluntary contribution designation - procedure
Status: in_force

39-22-2201. Voluntary contribution designation - procedure. For income tax years commencing on or after January 1, 2010, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the pet overpopulation fund created in section 35-80-116.5 (5).
C.R.S. § 39-33-103.5 — CO Code / Title 39 / Article 33 / Section 39-33-103.5
39-33-103.5. Amount of rebate for costs incurred prior to July 1, 2015 - repeal
Status: repealed

39-33-103.5. Amount of rebate for costs incurred prior to July 1, 2015 - repeal. (Repealed)
C.R.S. § 39-3-113 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-113
39-3-113. Residential property - while being constructed - charitable purposes - exemption
Status: in_force

39-3-113. Residential property - while being constructed - charitable purposes - exemption - limitations. Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if such property is residential and consists of land and one or more structures which are in the process of being constructed if such property is irrevocably committed to residential use in accordance with the requirements set forth in section 39-3-109 (1) or 39-3-112 (2) and (3). The exemption provided by this section shall terminate on the assessment date subsequent to the issuance of a permit or other authority to occupy such structure or structures. Thereafter, such property shall be subject to the provisions of sections 39-3-109 and 39-3-112. No requirement shall be imposed that use of property which otherwise is exempt pursuant to the provisions of this section shall benefit people of Colorado in order to qualify for said exemption. Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.
C.R.S. § 39-3-112.5 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-112.5
39-3-112.5. Residential property - homeless - charitable purposes - exempt - limitations
Status: in_force

39-3-112.5. Residential property - homeless - charitable purposes - exempt - limitations. (1) Property, real and personal, which is used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if such property is residential, is owned by the United States, and is leased by a department or agency of the United States to any nonprofit organization, whether organized under the laws of this state or of another state, for the purpose of housing single individuals or families, or both, who are homeless.

(2) Any exemption shall be allowed pursuant to subsection (1) of this section only upon the delivery to the administrator of a copy of such lease between the agency of the United States and the nonprofit organization and a copy of the rental agreement between the nonprofit organization and the individuals or families to be housed in such property. Such exemption shall be allowed only for the period of time that such residential property is actually used for said purpose, and such nonprofit organization shall immediately notify the administrator when the use of such residential property has changed.

(3) Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.
C.R.S. § 39-22-3604 — CO Code / Title 39 / Article 22 / Part 36 / Section 39-22-3604
39-22-3604. Repeal of part
Status: repealed

39-22-3604. Repeal of part. This part 36 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 Make-A-Wish Foundation of Colorado 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. § 39-22-4703 — CO Code / Title 39 / Article 22 / Part 47 / Section 39-22-4703
39-22-4703. Definitions
Status: in_force

39-22-4703. Definitions. As used in this part 47, unless the context otherwise requires:

(1) "Account holder" means an individual who establishes an account with a financial institution that is designated as a first-time home buyer savings account in accordance with section 39-22-4704.

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

(3) "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.

(4) "Financial institution" means any state bank, state trust company, savings and loan association, federally chartered credit union doing business in Colorado, credit union chartered by the state of Colorado, national bank, broker-dealer, mutual fund, insurance company, or other similar financial entity qualified to do business in the state of Colorado.

(5) "First-time home buyer" means an individual who:

(a) Has never owned or purchased under contract for deed, either individually or jointly, a single-family, owner-occupied primary residence, including, but not limited to, a condominium unit or a manufactured or mobile home that is assessed and taxed as real property; or

(b) As a result of the individual's dissolution of marriage, has not been listed on a property title for at least three consecutive years or more.

(6) "First-time home buyer savings account" or "account" means an account with a financial institution designated as such in accordance with section 39-22-4704 (1).

(7) "Qualified beneficiary" means a first-time home buyer designated by an account holder for whom the money in a first-time home buyer savings account is or will be used for eligible expenses for the purchase of his or her primary residence in the state.
C.R.S. § 39-29-105 — CO Code / Title 39 / Article 29 / Section 39-29-105
39-29-105. Tax on severance of oil and gas
Status: in_force

39-29-105. Tax on severance of oil and gas. (1) (a) In addition to any other tax, there shall be levied, collected, and paid for each taxable year commencing prior to January 1, 2000, a tax upon the gross income of crude oil, natural gas, carbon dioxide, and oil and gas severed from the earth in this state; except that oil produced from any wells that produce ten barrels per day or less of crude oil for the average of all producing days during the taxable year shall be exempt from the tax. Nothing in this paragraph (a) shall exempt a producer of oil and gas from submitting a production employee report as required by section 39-29-110 (1)(d)(I). The tax for crude oil, natural gas, carbon dioxide, and oil and gas shall be at the following rates of the gross income:

Under $25,0002%

$25,000 and under $100,0003%

$100,000 and under $300,0004%

$300,000 and over5%

(b) In addition to any other tax, there shall be levied, collected, and paid for each taxable year commencing on or after January 1, 2000, a tax upon the gross income attributable to the sale of oil and gas severed from the earth in this state; except that oil produced from any wells that produce fifteen barrels per day or less of oil and gas produced from wells that produce ninety thousand cubic feet or less of gas per day for the average of all producing days for such oil or gas production during the taxable year shall be exempt from the tax. The tax for oil and gas shall be at the following rates of the gross income:

Under $25,000 2%

$25,000 and under $100,000 3%

$100,000 and under $300,000 4%

$300,000 and over 5%

(2) (a) With respect to crude oil, natural gas, carbon dioxide, and oil and gas, there shall be allowed, as a credit against the tax computed in accordance with the provisions of paragraph (a) of subsection (1) of this section for each taxable year commencing prior to January 1, 2000, an amount equal to eighty-seven and one-half percent of all ad valorem taxes assessed during the taxable year in the case of accrual basis taxpayers or paid during the taxable year in the case of cash basis taxpayers upon crude oil, natural gas, carbon dioxide, and oil and gas leaseholds and leasehold interests and oil and gas royalties and royalty interests for state, county, municipal, school district, and special district purposes, except such ad valorem taxes assessed or paid for such purposes upon equipment and facilities used in the drilling for, production of, storage of, and pipeline transportation of crude oil, natural gas, and carbon dioxide. However, no credit shall be allowed for ad valorem taxes paid or assessed on oil wells that produce ten barrels per day or less of crude oil for the average of all producing days during the taxable year.

(b) (I) With respect to oil and gas, there is allowed, as a credit against the tax computed in accordance with the provisions of subsection (1)(b) of this section for each taxable year commencing on or after January 1, 2000, but prior to January 1, 2024, an amount equal to eighty-seven and one-half percent of all ad valorem taxes assessed during the taxable year in the case of accrual basis taxpayers or paid during the taxable year in the case of cash basis taxpayers upon oil and gas leaseholds and leasehold interests and oil and gas royalties and royalty interests for state, county, municipal, school district, and special district purposes, except such ad valorem taxes assessed or paid for such purposes upon equipment and facilities used in the drilling for, production of, storage of, and pipeline transportation of oil and gas.

(II) With respect to oil and gas there is allowed, as a credit against the tax computed in accordance with the provisions of subsection (1)(b) of this section for each taxable year commencing on or after January 1, 2024, but prior to January 1, 2026, an amount equal to seventy-five percent of all ad valorem taxes assessed during the taxable year in the case of accrual basis taxpayers or paid during the taxable year in the case of cash basis taxpayers upon oil and gas leaseholds and leasehold interests and oil and gas royalties and royalty interests for state, county, municipal, school district, and special district purposes, except such ad valorem taxes assessed or paid for such purposes upon equipment and facilities used in the drilling for, production of, storage of, and pipeline transportation of oil and gas.

(III) Notwithstanding subsections (2)(b)(I) and (2)(b)(II) of this section, no credit shall be allowed for ad valorem taxes paid or assessed on oil and gas production that is exempt from the state severance tax pursuant to subsection (1) of this section.

(c) For a taxable year beginning on or after January 1, 2026, but before January 1, 2027, for each well that is not exempt from the state severance tax pursuant to subsection (1)(b) of this section, there is allowed a credit against the tax computed in accordance with the provisions of subsection (1)(b) of this section in an amount calculated by the formula C = 0.65625 x GI x ML, where:

(I) C is the amount of the credit;

(II) GI is the gross income attributable to the well for the current taxable year; and

(III) ML is the total of all mill levies, fixed not later than December 22 of the preceding calendar year pursuant to section 39-1-111, by all local governments for property at the well's location.

(d) For a taxable year beginning on or after January 1, 2027, for each well that is not exempt from the state severance tax pursuant to subsection (1)(b) of this section, there is allowed a credit against the tax computed in accordance with subsection (1)(b) of this section in an amount calculated by the formula C = 0.7656 x GI x ML, where:

(I) C is the amount of the credit;

(II) GI is the gross income attributable to the well for the current taxable year; and

(III) ML is the total of all mill levies, fixed not later than December 22 of the preceding calendar year pursuant to section 39-1-111, by all local governments for property at the well's location.
C.R.S. § 39-1-104.3 — CO Code / Title 39 / Article 1 / Section 39-1-104.3
39-1-104.3. Partial real property tax reductions - residential property - definitions - repe
Status: repealed

39-1-104.3. Partial real property tax reductions - residential property - definitions - repeal. (Repealed)
C.R.S. § 39-22-802 — CO Code / Title 39 / Article 22 / Part 8 / Section 39-22-802
39-22-802. Contributions credited to Colorado domestic abuse program fund - creation - appr
Status: in_force

39-22-802. Contributions credited to Colorado domestic abuse program fund - creation - appropriation. (1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-801 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the Colorado domestic abuse program fund, a cash fund hereby established in the state treasury. The controller, upon presentation of vouchers properly drawn and signed by the executive director of the department of human services, pursuant to section 26-7.5-105, shall issue warrants drawn on the Colorado domestic abuse program fund. All money in the Colorado domestic abuse program fund at the end of a fiscal year, after appropriations made pursuant to subsection (3) of this section, shall remain in the fund to be used for the purposes set forth in article 7.5 of title 26 and shall not revert to the general fund. Any interest derived from the deposit and investment of money in the fund shall remain in the fund to be used for the purposes of article 7.5 of title 26, except as otherwise provided in section 24-75-226 (4)(c)(II).

(2) The executive director of the department of human services shall sign vouchers to draw on the Colorado domestic abuse program fund exclusively for the purpose of exercising his authority under section 26-7.5-104, C.R.S.

(3) The general assembly shall appropriate annually from the Colorado domestic abuse program fund:

(a) To the department of human services such amount as is necessary for carrying out the purposes set forth in article 7.5 of title 26, C.R.S., including the department's administrative costs in connection therewith;

(b) To the department of revenue its costs of administering the income tax refunds designated as contributions to the fund.

(4) Notwithstanding any provision of subsection (1) of this section to the contrary, on June 30, 2011, the state treasurer shall deduct two hundred thousand dollars from the Colorado domestic abuse program fund and transfer such sum to the general fund. The transfer required by this subsection (4) shall be from moneys deposited in the Colorado domestic abuse program fund that were generated from fees collected pursuant to sections 13-32-101 (1)(a) and (1)(b) and 14-2-106 (1)(a), C.R.S., and such transfer shall not include any moneys that were voluntary contributions received pursuant to section 39-22-801.
C.R.S. § 39-23.5-103 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-103
39-23.5-103. Tax on transfer of gross estate of domiciliaries - amount - credit - property of
Status: in_force

39-23.5-103. Tax on transfer of gross estate of domiciliaries - amount - credit - property of a domiciliary defined. (1) A tax in the amount of the federal credit is imposed on the transfer of the gross estate of every domiciliary. For Colorado estate tax purposes, no credit for taxes is allowable in determining such federal credit other than the unified credit.

(2) If any property of a domiciliary is subject to a death tax imposed by another state or states for which a credit is allowable under section 2011 of the internal revenue code, the amount of the tax due under this article shall be reduced by the lesser of:

(a) The amount of the death tax paid the other state which is allowed as a credit against the federal estate tax; or

(b) An amount determined by multiplying the federal credit by a fraction, the numerator of which is the value of the domiciliary's gross estate less the value of the property of a domiciliary, as defined in subsection (3) of this section, that is included in the domiciliary's gross estate and the denominator of which is the value of the domiciliary's gross estate.

(3) Property of a domiciliary includes real property held in trust or otherwise that is not situated in some other state; tangible personal property except that which has an actual situs in some other state; and all intangible personal property, wherever the notes, bonds, stock certificates, or other evidence, if any, thereof may be physically located or wherever the banks or other debtors thereof may be located or domiciled; except that real property in a personal trust shall not be taxed if such real property has an actual situs in some other state.
C.R.S. § 39-6-110 — CO Code / Title 39 / Article 6 / Section 39-6-110
39-6-110. False statements - penalty
Status: in_force

39-6-110. False statements - penalty. If any person required to file such statements willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law.
C.R.S. § 39-22-1804 — CO Code / Title 39 / Article 22 / Part 18 / Section 39-22-1804
39-22-1804. Repeal of part
Status: repealed

39-22-1804. Repeal of part. This part 18 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 Special Olympics Colorado 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. § 39-27-106 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-106
39-27-106. Distributor trustee of tax
Status: repealed

39-27-106. Distributor trustee of tax. (Repealed)
C.R.S. § 39-22-4503 — CO Code / Title 39 / Article 22 / Part 45 / Section 39-22-4503
39-22-4503. Contributions credited to the Habitat for Humanity of Colorado fund - creation -
Status: in_force

39-22-4503. Contributions credited to the Habitat for Humanity of Colorado fund - creation - appropriation. (1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-4502 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Habitat for Humanity of Colorado fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.

(2) The general assembly shall appropriate annually from the Habitat for Humanity of Colorado fund to the department of revenue its costs of administering moneys designated as contributions to the fund. After subtracting the appropriation to the department, the state treasurer shall transfer all moneys remaining in the fund at the end of the fiscal year to Habitat for Humanity of Colorado, a Colorado nonprofit organization.
C.R.S. § 39-3-137 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-137
39-3-137. Organizations with tax-exempt status - forgiveness of taxes owed
Status: in_force

39-3-137. Organizations with tax-exempt status - forgiveness of taxes owed. (1) Subject to the provisions of subsection (2) of this section, any organization that, as of August 5, 2008, owes taxes that have been levied on real or personal property shall not be required to pay the balance of the taxes owed on or after August 5, 2008, if the organization meets the following requirements:

(a) The organization is a religious, charitable, or educational organization exempt from general taxation on real and personal property pursuant to sections 39-3-106 to 39-3-113.5 and 39-3-116;

(b) The organization has, before August 5, 2008, filed an application for exemption and been granted an exemption from general taxation on real and personal property pursuant to section 39-2-117;

(c) The organization has, before August 5, 2008, and after receiving an exemption from property tax, filed an annual report required for the continuation of property tax-exempt status pursuant to section 39-2-117 (3), but the report was determined to be incomplete or otherwise incorrect when filed; and

(d) The organization, as a result of the incomplete or incorrect report referenced in paragraph (c) of this subsection (1), was denied tax-exempt status for one or more property tax years and received a property tax bill for such year or years.

(2) Any waiver of the balance of taxes owed by an organization pursuant to subsection (1) of this section shall be contingent upon the reestablishment of the organization's tax-exempt status by the property tax administrator, as authorized by the state board of equalization.

(3) The state board of equalization may authorize the property tax administrator to reestablish tax-exempt status for any organization that meets the criteria specified in paragraphs (a) to (d) of subsection (1) of this section and that paid all or any portion of a property tax bill for a year or years in which the organization was denied tax-exempt status.
C.R.S. § 39-10-115 — CO Code / Title 39 / Article 10 / Section 39-10-115
39-10-115. Certificate of taxes due
Status: in_force

39-10-115. Certificate of taxes due. (1) Upon request, the treasurer shall certify in writing the full amount of taxes due upon any parcel of real property or mobile home in his or her county, and all outstanding sales for unpaid taxes as shown by the records of his or her office or the records of the department of revenue, with the amount required for redemption of such sales, if the same still are redeemable. The treasurer shall include on such certificate of taxes due an itemized list of the mill levies and amount of taxes and assessments imposed by each taxing jurisdiction and a statement that information regarding special taxing districts and the boundaries of such districts may be on file or deposit with the board of county commissioners, the county clerk and recorder, or the county assessor. A fee shall be collected for each such certificate issued by him or her, as provided in section 30-1-102, C.R.S.

(2) When signed by the treasurer, such certificate, showing payment of all taxes due and the redemption of all outstanding tax sales, shall be conclusive evidence for all purposes and against all persons that the parcel of real property or mobile home therein described was, at the time, free and clear of all property taxes due to the county and from all tax sales except tax sales whereon the time for redemption had already expired and the purchaser had received a deed.

(3) Any loss resulting to any person from an error in a tax certificate issued by the treasurer shall be paid by the county represented by the treasurer issuing such certificate.

(4) No person other than the treasurer or an authorized agent of the treasurer shall issue any property tax certificate.
C.R.S. § 39-37-102 — CO Code / Title 39 / Article 37 / Part 1 / Section 39-37-102
39-37-102. Legislative declaration
Status: in_force

39-37-102. Legislative declaration. (1) The general assembly finds and declares that:

(a) Colorado needs consistent and reliable funding from the state to sustain the services crime victims depend on, including wraparound services, housing assistance, legal advocacy, emergency shelter, long-term safe housing, case management, on-site crisis response, emergency financial assistance, counseling, and more;

(b) Inconsistent and fluctuating funding hurts victim and survivor service providers alike. Many agencies are already working beyond their means to attempt to meet the growing needs of victims and survivors in their communities.

(c) Over the last several years, agencies have made the difficult decision to downsize due to a lack of funding while, at the same time, more victims and survivors are seeking existing services and more complex levels of services;

(d) Access to a firearm makes it five times more likely that a woman will die at the hands of an intimate partner. Every month, seventy women nationwide, on average, are shot and killed by an intimate partner. Over thirteen percent of women in America alive today, around twenty million women, have been threatened by an intimate partner using a firearm. In the United States, between 2014 and 2019, sixty percent of mass shooting events were found to be domestic violence attacks or to have been perpetrated by those with a history of domestic violence.

(e) Additionally, individuals experiencing trauma due to gun and other types of violence, including military veterans and at-risk youth, need support to access mental health services in order to recover from their trauma and reclaim their health. Currently, there are significant barriers to access to mental health services in Colorado.

(f) Even before the COVID-19 pandemic, Colorado ranked in the bottom half of all states with regard to the prevalence of mental illness in the state relative to access to care. Since the pandemic began, the Colorado crisis services hotline has received thirty percent more calls and texts than in previous years, and the psychiatric emergency department at children's hospital in Colorado has treated ten percent more children experiencing thoughts of suicide. In 2021, one-third of Colorado youth reported experiencing feelings of sadness and hopelessness for a period of at least two weeks or more.

(g) In Colorado, a gun suicide death occurs every thirteen hours. During an average year, six hundred seventy-seven people die by gun suicide and seventy-three percent of all gun deaths in Colorado are suicides. Colorado has the tenth highest rate of gun suicide in the United States. According to the United States department of veterans affairs, the veteran suicide rate in Colorado is significantly higher than both the national average and the national general population suicide rate. The Colorado board of veterans affairs has reported that current resources are inadequate to meet the needs of the nearly four hundred thousand veterans in Colorado, and Colorado is expected to experience a thirty-nine percent increase in service needs in the near future.

(h) In Colorado, over half of all gun deaths among children and teens are suicides. According to the Colorado department of public health and environment, suicide is the leading cause of death for youth and young adults, persons aged ten to twenty-four years old. Black children and black teens are five times more likely than their white peers to die by gun.

(i) The excise tax on the net taxable sales of firearms dealers, firearms manufacturers, and ammunition vendors for retail sales in this state is analogous to longstanding federal law, which has, since 1919, placed a ten to eleven percent excise tax on the sale of firearms and ammunition by manufacturers, producers, and importers;

(j) Revenue from this federal excise tax has been used, since passage of the federal "Pittman-Robertson Wildlife Restoration Act" in 1937, to fund wildlife conservation efforts that remediate the effects that firearms and ammunition have on wildlife populations through game hunting, particularly through grants to state wildlife agencies, and for conservation-related research, technical assistance, hunter safety, and hunter development;

(k) This article 37 will similarly place a reasonable state surtax on firearm and ammunition industry members that profit from the sale of firearms and ammunition in order to generate sustained revenue for programs that are designed to remediate the devastating impacts of these products on families and communities across this state;

(l) The National Rifle Association has referred to the federal excise tax scheme as a "legislative model" and "friend of the hunter", and the National Shooting Sports Foundation (NSSF) has repeatedly emphasized the importance of this federal firearm industry excise tax as well. A 2019 statement by an NSSF director published on the NSSF's website emphasized that "an often overlooked, and certainly under-communicated benefit, is the impact that excise taxes on firearms and ammunition have on conservation and wildlife populations", and a similar 2018 statement from NSSF praised Key Pittman and Willis Robertson, the legislators who sponsored the federal excise tax, as "heroes of the most successful conservation model in the world".

(m) This article 37 will similarly provide dedicated revenue to sustain and expand effective gun violence prevention, healing, and recovery programs for families and communities across Colorado, particularly in communities most disproportionately impacted by gun violence;

(n) This article 37 is consistent with our nation's longstanding historical tradition of regulating commercial firearm and ammunition manufacturers and sellers, including through federal, state, and local taxes on this commercial activity. An 1883 California statute, for instance, directed local governments to provide for payment of all revenue assessed as a tax, or received for licenses, on the storage, manufacture, and sale of gunpowder and related products in order to fund a "Fireman's Charitable Fund" to support professionals tasked with remediating the collateral impacts of firearm-related commercial activity on public safety through fire risk.

(o) In the historical record, other states, including Mississippi (1844), North Carolina (1857), Georgia (1866), Alabama (1867), the then-independent kingdom of Hawaii (1870), Nebraska (1895), Florida (1898), Wyoming (1899), and Virginia (1926), have similarly enacted longstanding commercial, occupational, or other taxes on those selling, purchasing, or possessing firearms and other dangerous weapons;

(p) The tax proposed in this article 37 mirrors the federal excise tax on firearm and ammunition industry participants and is similarly dedicated to funding programs to remediate the direct costs to individuals and communities resulting from the accessibility of firearms and ammunition in this state.
C.R.S. § 39-3-136 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-136
39-3-136. Legislative declaration - taxation of exempt property - possessory interests
Status: repealed

39-3-136. Legislative declaration - taxation of exempt property - possessory interests. (Repealed)
C.R.S. § 39-22-4301 — CO Code / Title 39 / Article 22 / Part 43 / Section 39-22-4301
39-22-4301. Legislative declaration
Status: in_force

39-22-4301. Legislative declaration. (1) The general assembly hereby finds, determines, and declares that:

(a) The American Red Cross is a humanitarian organization that brings together well-trained and dedicated volunteers and paid staff to help prevent, prepare for, and respond to emergencies;

(b) The American Red Cross:

(I) Helps military families deliver messages to their loved ones serving our nation in foreign countries; and

(II) Has been instrumental in assisting victims of disasters around the world, including fires, floods, earthquakes, wars, and hurricanes;

(c) Under the leadership of the American Red Cross, thousands of volunteers stand ready to assist those displaced by disaster, wherever and whenever it may strike;

(d) In Colorado, the American Red Cross has trained tens of thousands of citizens in first aid, cardiopulmonary resuscitation, water safety, and other life-saving techniques; and

(e) In the 2011 fiscal year alone, the American Red Cross Colorado Chapters:

(I) Responded to more than four hundred disasters;

(II) Assisted nearly eight hundred families affected by disaster;

(III) Assisted more than five thousand members of the United States armed forces via emergency communications and other services;

(IV) Trained more than ninety-eight thousand individuals in cardiopulmonary resuscitation, first aid, and other health and safety techniques;

(V) Gave preparedness presentations at events attended by more than thirty thousand individuals; and

(VI) Relied on more than three thousand volunteers to fulfill the American Red Cross mission.

(2) In order to assist the American Red Cross Colorado Chapters in fulfilling the mission of the American Red Cross, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in its efforts. It is therefore the intent of the general assembly to provide Coloradans the opportunity to support the efforts of the American Red Cross Colorado Chapters by allowing citizens to make a voluntary contribution on their state income tax return form to the American Red Cross Colorado disaster response, readiness, and preparedness fund for such a purpose.
C.R.S. § 39-23.5-112 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-112
39-23.5-112. Refund for overpayment
Status: in_force

39-23.5-112. Refund for overpayment. (1) Whenever the department determines that the tax due under this article has been overpaid, the department is authorized to refund the amount of the overpayment, together with interest at the rate prescribed by section 39-21-110.5 from the date of the overpayment or from nine months after the date of the decedent's death or the generation-skipping transfer, whichever is later, pursuant to a claim for refund for the same filed by the person required to file the return or the person who paid the tax. No claim for refund may be filed after the later of either:

(a) The last day provided under the internal revenue code for filing a claim for refund for the corresponding federal tax, taking into account any extensions and suspensions of the period for making such a filing; or

(b) The last date that an assessment could be made by the department with respect to such tax under section 39-23.5-115 (4).
C.R.S. § 39-2-124 — CO Code / Title 39 / Article 2 / Section 39-2-124
39-2-124. Executive director to furnish employees and clerical assistance
Status: in_force

39-2-124. Executive director to furnish employees and clerical assistance. Clerical assistance and such employees as are necessary shall be furnished for the board by the executive director of the department of local affairs.
C.R.S. § 39-22-622 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-622
39-22-622. Refunds
Status: repealed

39-22-622. Refunds. (1) A reserve, in an amount to be determined periodically by the controller, shall be set aside and maintained by the state treasurer from taxes collected under this article and held by the state treasurer for the prompt payment of all refunds.

(2) (a) The department of revenue shall pay refunds within the applicable time period specified in paragraph (b) of this subsection (2). For purposes of this subsection (2), the date of filing shall be the date of receipt of any income tax return by the department of revenue; except that the date of filing of any income tax return received during the month of April shall be deemed to be May 1.

(b) (I) Refunds for income tax returns filed by January 31 of any given year shall be made within fourteen calendar days of the date of filing.

(II) Refunds for income tax returns filed after January 31 but prior to or on the last day of February of any given year shall be made within twenty-one calendar days of the date of filing.

(III) Refunds for income tax returns filed after the last day of February but prior to or on March 31 of any given year shall be made within twenty-eight calendar days of the date of filing.

(IV) Refunds for income tax returns filed after March 31 of any given year shall be made within forty-five calendar days of the date of filing.

(3) If any refund due under this article is not paid when due, interest shall be added thereto at the rate imposed under section 39-21-110.5 from the due date of the refund, as prescribed in subsection (2) of this section, until the refund is mailed to the taxpayer by the department of revenue. In addition to the interest, a penalty equal to five percent of the amount of tax to be refunded shall be added.

(4) (a) The provisions of subsection (2) of this section shall not apply:

(I) To any return that is being audited;

(II) To any return that may take longer than normal to process due to the mathematical or clerical errors contained in said return;

(III) To unforeseen delays caused by the failure of processing equipment;

(IV) Because of a tax credit allowed in section 39-22-531;

(V) Because the taxpayer claimed an enterprise zone tax credit pursuant to article 30 of this title 39 and the department of revenue is awaiting confirmation from the Colorado office of economic development that the taxpayer is eligible for such credit; or

(VI) To any return where there is a suspicion of identity theft or other refund-related fraud.

(b) The department of revenue shall make a determination, in good faith, whether any of the exceptions set forth in subsection (4)(a) of this section apply.

(5) Repealed.
C.R.S. § 39-22-204 — CO Code / Title 39 / Article 22 / Part 2 / Section 39-22-204
39-22-204. Accounting periods and methods
Status: in_force

39-22-204. Accounting periods and methods. The provisions of section 39-22-111 shall apply to partnerships to the extent not inconsistent with sections 39-22-201 to 39-22-203.
C.R.S. § 39-21-105.5 — CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-105.5
39-21-105.5. Notice - first-class mail - definition
Status: in_force

39-21-105.5. Notice - first-class mail - definition. (1) Except as provided in subsection (2) of this section, any notice required to be given to any taxpayer pursuant to the scope of this article as set forth in section 39-21-102 is sufficient if mailed, postpaid by first-class mail to the last-known address of the taxpayer. The first-class mailing of any notice pursuant to the scope of this article as set forth in section 39-21-102 creates a presumption that such notice was received by the taxpayer if the department maintains a record of the notice and maintains a certification that the notice was deposited in the United States mail by an employee of the department. Evidence of the record of the notice mailed to the last-known address of the taxpayer as shown by the records of the department and a certification of mailing by first-class mail by a department employee is prima facie proof that the notice was received by the taxpayer.

(2) Notwithstanding subsection (1) of this section, and notwithstanding any other provision of law that requires written correspondence to be sent by first-class mail to a taxpayer, the department may promulgate rules to establish procedures that allow a taxpayer to voluntarily elect to receive any notice or other communication by electronic means pursuant to the established procedures. The procedures must be designed to ensure that to the greatest degree reasonably possible the party viewing the notice or communication is the taxpayer for whom the notice or communication is intended. An electronically transmitted notice or communication is sufficient to satisfy any requirement of mailing if sent in accordance with the procedures. If the department maintains a record of the recipient viewing the notice or communication, the record creates a presumption of receipt by the taxpayer and is prima facie proof that the notice or communication was received by the taxpayer.

(3) For purposes of this section, the term "taxpayer" includes the agent or personal representative of the estate of the taxpayer.
C.R.S. § 39-5-130 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-130
39-5-130. Informality not to invalidate
Status: in_force

39-5-130. Informality not to invalidate. No informality in complying with the requirements of section 39-5-129 shall render any proceedings for the collection of taxes invalid. The assessor shall take the receipt of the treasurer for the tax warrant, and such warrant shall be full and complete authority for the treasurer to collect all taxes therein set forth.
C.R.S. § 39-3-114 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-114
39-3-114. Burden - claim for charitable exemption
Status: in_force

39-3-114. Burden - claim for charitable exemption. The burden shall be on the owner and operator of any residential property for which an exemption is claimed pursuant to any of the provisions of sections 39-3-109 and 39-3-112 to show facts sufficient to support the exemption claimed. In determining whether or not a particular property is entitled to such an exemption provided for in any of said sections, the administrator may require the owner or operator of such property to annually submit a complete financial report on its operations and may require any occupants whose residential units are claimed to qualify for such exemption to submit copies of their federal or state income tax returns.
C.R.S. § 39-22-3601 — CO Code / Title 39 / Article 22 / Part 36 / Section 39-22-3601
39-22-3601. Legislative declaration
Status: in_force

39-22-3601. Legislative declaration. (1) The general assembly hereby finds and declares that the Make-A-Wish Foundation of Colorado, a nonprofit entity, grants the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy. The general assembly further finds that the Make-A-Wish Foundation of Colorado will consider the wish of any child diagnosed with a life-threatening medical condition who is between the ages of two and a half and eighteen and lives anywhere in the state. The general assembly further finds that the Make-A-Wish Foundation of Colorado uses volunteers who meet with an eligible child and his or her family to determine the child's truest wish, and the entire family participates in the child's wish. The general assembly further finds that a child's wish provides joy, respite, and family healing and provides relief from the child's illness. The general assembly further finds that the happiness the Make-A-Wish Foundation of Colorado provides by granting wishes gets whole families out of hospitals and offers them a time of fun and togetherness. The general assembly further finds that the average cost of granting a wish is six thousand dollars, although some wishes cost much less, and some cost much more, and the Make-A-Wish Foundation of Colorado relies on in-kind gifts and donations from individuals, groups, and corporations as well as the generous donation of time from many volunteers.

(2) In order to assist the Make-A-Wish Foundation of Colorado in fulfilling its mission, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in the Make-A-Wish Foundation of Colorado's efforts. It is therefore the intent of the general assembly to provide Colorado citizens the opportunity to support the efforts of the Make-A-Wish Foundation of Colorado by allowing citizens to make a voluntary contribution on their state income tax returns for such purpose.
C.R.S. § 39-26-105.5 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-105.5
39-26-105.5. Remittance of sales taxes - electronic funds transfers
Status: in_force

39-26-105.5. Remittance of sales taxes - electronic funds transfers. As specified in section 39-22-119.5, a vendor whose liability for state sales tax only for the previous calendar year was more than seventy-five thousand dollars shall use electronic funds transfers to remit all state and local sales taxes required to be remitted to the executive director of the department of revenue.
C.R.S. § 39-30-110 — CO Code / Title 39 / Article 30 / Section 39-30-110
39-30-110. Electronic submissions
Status: in_force

39-30-110. Electronic submissions. (1) The Colorado office of economic development shall collaborate with the Colorado economic development commission and the department of revenue to develop the capability to allow taxpayers that intend to claim one or more income tax credits pursuant to this article to obtain any necessary certification, including precertification requirements, from the enterprise zone administrator in an electronic format. The Colorado office of economic development shall implement the electronic submission system by January 1, 2013. If the Colorado office of economic development is unable to implement an electronic submission system by January 1, 2013, the office shall submit a report to the Colorado economic development commission and the general assembly that explains the reasons that the implementation of such system has not been accomplished.

(2) Nothing in subsection (1) of this section shall be construed to prohibit a taxpayer that intends to claim one or more income tax credits pursuant to this article from submitting printed copies of certification forms, including precertification requirements.
C.R.S. § 39-22-1201 — CO Code / Title 39 / Article 22 / Part 12 / Section 39-22-1201
39-22-1201. Fund established - revenue - appropriation - discontinuance of fund - repeal
Status: repealed

39-22-1201. Fund established - revenue - appropriation - discontinuance of fund - repeal. (Repealed)
C.R.S. § 39-22-118 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-118
39-22-118. Grants for members of United States armed services - combat pay received during
Status: repealed

39-22-118. Grants for members of United States armed services - combat pay received during active duty in Operation Desert Storm - amount - applicability - repeal. (Repealed)
C.R.S. § 39-32-103 — CO Code / Title 39 / Article 32 / Section 39-32-103
39-32-103. Needs assessment and inventory - public hearing
Status: in_force

39-32-103. Needs assessment and inventory - public hearing. (1) In order to determine the extent to which the internet can be accessed in rural areas of the state, the public utilities commission shall conduct a technology infrastructure needs assessment and inventory in such areas to determine the status of internet access in rural areas. Such needs assessment and inventory shall specifically examine the following:

(a) The need and ability to provide or improve internet access in rural areas in the state;

(b) The existence and identification of any barriers that prevent or reduce internet access in rural areas; and

(c) The types of technology infrastructure, including advanced and emerging technologies, that would improve internet access in rural areas.

(2) After conducting the needs and assessment inventory pursuant to subsection (1) of this section, the public utilities commission shall conduct a public hearing on the designation of rural technology enterprise zones pursuant to section 39-32-104. The commission shall provide public notice of such hearing to residents living within any proposed rural technology enterprise zone and to any other interested parties the commission may identify. The commission shall consider any testimony or other evidence presented at such hearing in designating any rural technology enterprise zone pursuant to section 39-32-104.
C.R.S. § 39-27-116 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-116
39-27-116. Authority of executive director - enforcement
Status: in_force

39-27-116. Authority of executive director - enforcement. (1) (a) It is the duty of the executive director of the department of revenue to see that all of the provisions of this part 1 are enforced and obeyed, and that all violations thereof are promptly prosecuted, and that all taxes and penalties are collected. To that end, the executive director has the power to make and adopt such rules and regulations relating to the administration and enforcement of the provisions of this part 1 as may be deemed proper and rules and regulations to govern his proceedings and to regulate the mode and manner of all investigations and hearings and to alter and amend the same.

(b) It is the duty of officers of the Colorado state patrol, and sheriffs, county police officers, city, village, and town police officers, and all other officers whose duty it is to see to the enforcement of state laws to aid the executive director in the enforcement of this part 1. Upon request of the executive director, it is the duty of the attorney general or any district attorney to commence and prosecute to final determination in any court of competent jurisdiction all necessary actions to enforce the provisions of this part 1.

(c) All the remedies and penalties provided by this part 1 shall be cumulative, and no action or suit for recovery of one penalty, or of the tax, shall be a bar to the recovery of any other penalty or to any criminal prosecution under this part 1. The inspectors, investigators, or other persons designated by the executive director have all the powers conferred by law to serve warrants, summonses, and other processes, to conduct sales in any county or city and county of this state, and to require the operator of any vehicle to stop and upon demand to exhibit any permits, licenses, registration cards, or other papers or documents required to be in his possession and to submit to a complete inspection of such vehicle and the equipment, cargo, fuel tanks, interior, and license plates.

(d) If the owner or operator of any vehicle is in violation of any of the provisions of this part 1, officers of the Colorado state patrol, sheriffs, county police officers, and city, village, and town police officers and the inspectors, investigators, or other persons designated by the executive director have the power to detain such vehicle until such time as the violation ceases.

(2) It is the duty of the executive director of the department of revenue, at the time of issuance of any new license to a refiner or distributor under this part 1, to notify the county treasurer of the county where the new licensee is located of the name and address of such licensee.
C.R.S. § 39-26-128 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-128
39-26-128. Uniform sales and use tax base - definition
Status: in_force

39-26-128. Uniform sales and use tax base - definition. (1) (a) The department of revenue shall make recommendations to the general assembly regarding the establishment of a revenue neutral uniform sales and use tax base throughout the state. In developing the recommendations, the department shall consult with representatives of the Colorado municipal league, or its successor entity, and Colorado counties, incorporated, or its successor entity. Such representatives must have experience in writing sales and use tax policy and must represent constituents of local taxing jurisdictions. The recommendations shall include:

(I) A uniform definition of tangible personal property;

(II) A uniform list of items that are exempt from taxation by the state and local taxing jurisdictions;

(III) Uniform definitions of the tax-exempt items;

(IV) Rate changes, including consideration of rates of zero percent that would be necessary to achieve revenue neutrality for the state and any local taxing jurisdiction; and

(V) Any other recommendations deemed appropriate by the department of revenue regarding the establishment of a revenue neutral uniform sales and use tax base.

(b) (I) For purposes of this subsection (1), a uniform sales and use tax base is revenue neutral if, when substituted for a jurisdiction's prior sales and use tax base, the result is no more than a de minimis change in tax revenue for the substituting jurisdiction.

(II) In estimating revenue neutrality, the department of revenue shall use the best information it has available.

(c) For purposes of this subsection (1), a "local taxing jurisdiction" means a city, town, municipality, county, special district, or authority authorized to levy a sales tax pursuant to title 24, 25, 29, 30, 31, 32, 37, or 42, C.R.S., and cities, cities and counties, or towns governed by a home rule charter that impose a sales or use tax in the state.

(2) The department of revenue shall include the recommendations made pursuant to subsection (1) of this section in a report to the general assembly pursuant to section 24-1-136 (9), C.R.S. The report must be submitted to the general assembly no later than December 31, 2013, and made available to the public on a website maintained by the department of revenue.

(3) Members of the general assembly are encouraged to consider the recommendations of the department of revenue pursuant to this section and, if viewed favorably, to introduce legislation and, if appropriate, a house or senate concurrent resolution, during the second regular session of the sixty-ninth general assembly to establish a revenue neutral uniform statewide sales and use tax base.
C.R.S. § 39-22-603 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-603
39-22-603. Returns not made under oath
Status: in_force

39-22-603. Returns not made under oath. Wherever in this article it is required that a return be made under oath, the signing of the return by the person therein required to make oath shall be sufficient compliance with the provisions of said sections if such return contains or is verified by a written declaration that it is made under the penalties of perjury in the second degree. Any individual who willfully makes and signs a return which he does not believe to be true and correct as to every material matter is guilty of perjury in the second degree.
C.R.S. § 39-12-113 — CO Code / Title 39 / Article 12 / Section 39-12-113
39-12-113. Redemption of proportionate interest
Status: in_force

39-12-113. Redemption of proportionate interest. (1) Any person who has or claims an interest in or a lien upon all or any part of any undivided or divided estate or interest in any piece or parcel of land or lot for which a tax lien was sold pursuant to article 11 of this title may redeem such undivided or divided estate or interest by paying to the treasurer his proportionate part of the amount required to redeem the whole. In such case the treasurer shall issue to such party a certificate of redemption for his interest in such land or lot, as provided by law.

(2) In the event that the treasurer cannot definitely ascertain the amount required to redeem the portion sought to be redeemed, he shall request the assessor to determine the valuation for assessment on such portion sought to be redeemed as of the original assessment date for the tax upon which the sale of the tax lien was based. Such assessor shall furnish such valuation for assessment to the treasurer forthwith. The treasurer shall thereupon ascertain such proportionate redemption amount as that amount which bears the same proportion to the amount required to redeem the entire piece or parcel of land or lot for which a tax lien was sold as such valuation for assessment so furnished bears to the original valuation for assessment of the entire piece or parcel of land or lot for which a tax lien was sold.
C.R.S. § 39-22-308 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-308
39-22-308. Credit allowed for purchase of Colorado coal
Status: in_force

39-22-308. Credit allowed for purchase of Colorado coal. (1) For income tax years commencing on or after January 1, 1989, but prior to January 1, 2005, there shall be allowed, as a credit against any taxes imposed on income by this part 3, an amount equal to one dollar per ton for each ton of Colorado coal purchased by and delivered to the taxpayer in excess of the number of tons of Colorado coal purchased by and delivered to the taxpayer in the income tax year commencing on or after January 1, 1988. If the amount of the tax credit allowed by this section exceeds the amount of income tax due for the taxable year, the excess amount may be carried forward as a credit against subsequent years' income tax liability for a period not exceeding three years and shall be applied first to the earliest income tax years possible. For purposes of this section, "Colorado coal" means coal mined in Colorado, as certified by the producer of such coal.

(2) (a) Any public or private corporate purchaser who is not liable for or subject to state income tax during the year the coal is purchased and who is otherwise eligible for the credit allowed by subsection (1) of this section may by written agreement transfer such credit to the producer of the coal. Said producer shall be allowed, as a credit against any taxes imposed on income by this part 3, an amount equal to the amount of credit for which the purchaser would otherwise have been eligible pursuant to subsection (1) of this section. Any such credit shall be subject to any limitations established in subsection (1) of this section. Said producer shall reduce the purchase price of said coal to such corporate purchaser by the amount of the credit so transferred.

(b) The corporate purchaser shall file a copy of the written agreement with the department of revenue. The agreement shall contain, but shall not be limited to, terms stipulating the number of tons of Colorado coal purchased by the corporate purchaser in the 1988 base income tax year and the number of tons of Colorado coal over and above that base amount which is being purchased pursuant to the agreement.
C.R.S. § 39-11-105 — CO Code / Title 39 / Article 11 / Section 39-11-105
39-11-105. Selection of newspaper publishing notice
Status: in_force

39-11-105. Selection of newspaper publishing notice. It is the duty of the board of county commissioners of each county to select a newspaper of general circulation published or having general circulation in said county, in which the treasurer shall publish the delinquent tax list of his county, and for such service the board shall allow payment not exceeding the rate as provided by law.
C.R.S. § 39-23.5-102 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-102
39-23.5-102. Definitions
Status: repealed

39-23.5-102. Definitions. As used in this article, unless the context otherwise requires:

(1) "Alien" means a decedent who, at the time of the decedent's death, was not domiciled in Colorado or any other state of the United States and was not a citizen of the United States.

(2) "Colorado return" means the Colorado estate tax return with respect to the credit allowable under section 2011 of the internal revenue code and the Colorado generation-skipping transfer tax return with respect to the credit allowable under section 2604 of the internal revenue code.

(3) "Decedent" means a deceased natural person.

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

(4.5) Repealed.

(5) "Domiciliary" means a decedent who was domiciled in Colorado at the time of such decedent's death.

(5.5) "Federal additional estate tax return" means any federal estate tax return designated for reporting the recapture of estate tax under section 2032A of the internal revenue code, the additional estate tax imposed for failure to materially participate in a business, dispositions of interests, or other noncompliance under section 2057 of the internal revenue code, and the additional estate tax imposed for failure to implement the agreement under section 2031 of the internal revenue code.

(6) "Federal credit" means the maximum amount of the credit for state death taxes allowable under section 2011 of the internal revenue code or, in the case of an alien, under section 2102 of the internal revenue code.

(7) "Federal return" means the federal estate tax return with respect to the credit allowable under section 2011 of the internal revenue code and the federal generation-skipping transfer tax return with respect to the credit allowable under section 2604 of the internal revenue code.

(8) "Generation-skipping transfer" means every transfer for which a credit for state taxes is allowable under section 2604 of the internal revenue code.

(9) "Gross estate" means gross estate as defined in section 2031 of the internal revenue code or, in the case of an alien, in section 2103 of the internal revenue code.

(9.5) "Internal revenue code" means the "Internal Revenue Code of 1986", as amended, and any regulations thereunder. The change of references in this article from the "Internal Revenue Code of 1954" to the "Internal Revenue Code of 1986" shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced in the same manner as if such references had not been changed.

(10) "Nondomiciliary" means a decedent, other than an alien decedent, who was not domiciled in Colorado at the time of such decedent's death.

(11) "Other state" means any of the fifty states in the United States (other than Colorado), the District of Columbia, or any possession or territory of the United States.

(12) "Person" includes any natural person, corporation, association, limited liability company, partnership, joint venture, syndicate, estate, trust, or other entity under which business or other activities may be conducted.

(13) "Personal representative" means the personal representative of a decedent's estate, as defined by the "Colorado Probate Code", articles 10 to 17 of title 15, C.R.S., or, if there is no personal representative appointed, qualified, and acting within this state, any person in actual or constructive possession of any property of the decedent within the meaning of section 2203 of the internal revenue code.

(13.3) "Person required to file" means any person, including a personal representative, qualified heir, distributee, or trustee required or permitted to file a federal return or a Colorado return pursuant to the provisions of the internal revenue code or this article.

(13.6) "Qualified heir" means a qualified heir as defined in section 2032A (e)(1) of the internal revenue code or as defined in section 2057 (i)(1) of the internal revenue code if the family-owned business deduction provisions of the internal revenue code are applicable.

(14) to (16) Repealed.

(17) "Transfer" means a transfer within the meaning of section 2001 of the internal revenue code.

(17.5) Repealed.

(17.7) "Unified credit" means the credit against federal estate tax under sections 2010 and 2102 (c)(1) of the internal revenue code.

(18) Except as provided in section 39-23.5-108 (5)(c)(I), "value" means gross value as finally determined for purposes of the federal estate tax or generation-skipping transfer tax.
C.R.S. § 39-26-129 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-129
39-26-129. Refund for property used in rural broadband service - legislative declaration -
Status: repealed

39-26-129. Refund for property used in rural broadband service - legislative declaration - definitions - repeal. (1) The general assembly declares that the intended purpose of the tax refund created in this section is to encourage broadband providers to deploy broadband infrastructure in rural areas of the state and to create incentives for investment in broadband infrastructure in addition to the incentives already created by other state or federal law.

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

(a) "Broadband provider" means a person that provides broadband service.

(b) "Broadband service" means any communications service having the capacity to transmit data to enable a subscriber to the service to originate and receive high-quality voice, data, graphics, and video at speeds of at least four megabits per second for download and one megabit per second for upload or the federal communications commission's definition of broadband service, whichever is faster.

(c) "Target area" means the unincorporated part of a county or a municipality with a population of less than thirty thousand people, according to the most recently available population statistics of the United States bureau of the census.

(3) Except as provided in subsection (5) of this section, for the calendar year commencing January 1, 2014, and for each calendar year thereafter prior to January 1, 2027, a broadband provider is allowed to claim a refund of all the state sales and use tax the provider pays pursuant to parts 1 and 2 of this article 26 for tangible personal property that is installed in a target area for the provision of broadband service.

(4) To claim the refund allowed by subsection (3) of this section, a taxpayer must submit a refund application to the department of revenue, on a form provided by the department, no earlier than January 1 and no later than April 1 of the calendar year following the calendar year in which the tax is paid. Along with the application, the taxpayer must provide proof of the state sales and use taxes paid by the broadband provider in the immediately preceding calendar year and proof that the tangible personal property was deployed in a target area for the provision of broadband service. A taxpayer must also provide any additional information with the application that the department of revenue requires by rule, which may include, without limitation, a detailed list of all expenditures that support a claim for a refund, the name and addresses of an individual who maintains records of such expenditures, and a statement that the taxpayer agrees to furnish records of all such expenditures to the department of revenue upon request. The department shall not refund any moneys to a taxpayer unless the taxpayer has complied with this subsection (4).

(5) The total amount of the refunds made under this section may not exceed one million dollars for a calendar year. The department of revenue shall not pay a refund for a calendar year until after the application deadline set forth in subsection (4) of this section has passed. If the total amount of approved refunds exceeds one million dollars, the department shall prorate the refunds made to all taxpayers.

(6) This section is repealed, effective December 31, 2030.
C.R.S. § 39-22-3801 — CO Code / Title 39 / Article 22 / Part 38 / Section 39-22-3801
39-22-3801. Legislative declaration
Status: in_force

39-22-3801. Legislative declaration. (1) The general assembly hereby finds and declares that:

(a) Horses are a cherished part of our western heritage and an important aspect of Colorado's culture and economy;

(b) Colorado is facing a growing threat of an increasing number of unwanted horses;

(c) Approximately six thousand horses become unwanted in Colorado each year;

(d) Most of Colorado's horse rescue facilities are operating at capacity and, as such, their ability to care for additional unwanted horses is limited;

(e) Documented incidences of horse abuse and neglect are rising; and

(f) The Colorado unwanted horse alliance, a registered nonprofit organization pursuant to section 501 (c)(3) of the internal revenue code, exists to help find solutions to the problem.

(2) In order to assist the Colorado unwanted horse alliance in fulfilling its mission, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in its efforts. It is therefore the intent of the general assembly to provide Coloradans the opportunity to support the efforts of the Colorado unwanted horse alliance by allowing citizens to make a voluntary contribution on their state income tax returns to the unwanted horse fund for such purpose.
C.R.S. § 39-22-702 — CO Code / Title 39 / Article 22 / Part 7 / Section 39-22-702
39-22-702. Voluntary contribution designation - procedure
Status: in_force

39-22-702. Voluntary contribution designation - procedure. For income tax years commencing on or after January 1, 2017, the executive director shall ensure that each Colorado state individual income tax return form contains a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado nongame conservation and wildlife restoration cash fund created in section 33-1-125.
C.R.S. § 39-28.5-108 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-108
39-28.5-108. Distribution of tax collected
Status: in_force

39-28.5-108. Distribution of tax collected. (1) (a) All money received and collected in payment of the tax imposed by this article 28.5, except license fees received under section 39-28.5-104 and the money collected pursuant to section 39-28.5-102.5, shall be transmitted to the state treasurer, who shall distribute such money as follows: Fifteen percent to the general fund and eighty-five percent to the old age pension fund.

(b) The net revenue that is credited to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with subsection (1)(a) of this section and section 2 (a) of article XXIV of the state constitution is transferred to the general fund in accordance with section 7 (c) of article XXIV of the state constitution. Of this money or the fifteen percent that is directly credited to the general fund, the state treasurer shall transfer an amount equal to the total revenue that is attributable to the tax increase set forth in section 39-28.5-102, approved by the voters at the statewide election in November 2020, to the 2020 tax holding fund created in section 24-22-118 (1).

(2) All moneys received and collected in payment of the tax imposed pursuant to section 39-28.5-102.5 and section 21 of article X of the state constitution shall be transmitted to the state treasurer for deposit in the tobacco tax cash fund created in section 24-22-117, C.R.S.
C.R.S. § 39-28.6-109 — CO Code / Title 39 / Article 28.6 / Section 39-28.6-109
39-28.6-109. Distribution of tax collected
Status: in_force

39-28.6-109. Distribution of tax collected. (1) The state treasurer shall credit the money collected for payment of the tax imposed under this article 28.6 to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with section 2 (a) and (f) of article XXIV of the state constitution and shall further transfer an amount equal to this amount to the general fund in accordance with section 7 (c) of article XXIV of the state constitution.

(2) The state treasurer shall transfer an amount equal to the tax imposed under this article 28.6 from the general fund to the 2020 tax holding fund created in section 24-22-118 (1).
C.R.S. § 39-22-564 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-564
39-22-564. New railroad operator tax credit - tax preference performance statement - legisl
Status: repealed

39-22-564. New railroad operator tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal. (1) Tax preference performance statement.

(a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purposes of the tax credit provided in this section are to provide tax relief to certain businesses, specifically railroad operators, and to induce certain designated behavior by taxpayers, specifically maintaining rail line access to coal transition communities.

(b) The general assembly and the state auditor shall measure the effectiveness of the tax credit in achieving the purposes specified in subsection (1)(a) of this section based on the number and value of tax credits claimed pursuant to this section.

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

(a) "Coal transition community" means a tier one transition community as defined in section 8-83-502 (10).

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

(c) "Qualified expenditure" means direct operating and capital improvement expenditures necessary to maintain or improve a qualified rail line.

(d) "Qualified rail line" means a rail line in this state that the department of transportation has determined is both:

(I) At risk of inactivity or abandonment due to a lack of demand; and

(II) Covered by an access agreement for passenger rail access on the line between the qualified taxpayer and the state through at least January 1, 2038.

(e) "Qualified taxpayer" means a common carrier engaged in the transportation of freight on a qualified rail line.

(3) Tax credit allowed. For income tax years commencing on or after January 1, 2027, but before January 1, 2038, a qualified taxpayer is allowed a credit against the income taxes imposed by this article 22 in an amount equal to the amount stated on the tax credit certificate issued by the department of transportation pursuant to subsection (4)(c) of this section.

(4) Application - tax credit certificate issuance.

(a) (I) In order to claim a tax credit pursuant to this section, a taxpayer must submit an application to the department of transportation on or before December 31 of the year for which the taxpayer wishes to claim the tax credit, and the taxpayer must submit the application in a form and manner determined by the department.

(II) A taxpayer's application submitted pursuant to subsection (4)(a)(I) of this section must include a certification of the taxpayer's qualified expenditures and a review of the certification that aligns with department of transportation policies for certification of qualified expenditures by a licensed certified public accountant that is not affiliated with the taxpayer.

(b) The department of transportation shall review a taxpayer's application submitted pursuant to subsection (4)(a) of this section to determine:

(I) Whether the taxpayer is a qualified taxpayer;

(II) Whether the taxpayer incurred qualified expenditures;

(III) The amount of the qualified expenditures incurred by the taxpayer; and

(IV) The amount of the tax credit that the taxpayer may claim for the relevant tax year, which amount must not exceed seventy-five percent of the amount of qualified expenditures incurred by the taxpayer.

(c) Upon approving a qualified taxpayer's application and making the determinations described in subsection (4)(b) of this section, and subject to the limitations set forth in subsection (5) of this section, the department of transportation shall issue a tax credit certificate to the qualified taxpayer in an amount equal to the amount determined by the department of transportation pursuant to subsection (4)(b)(IV) of this section.

(d) The department of transportation shall, in a sufficiently timely manner to allow the department to process returns claiming the tax credit allowed in this section, provide the department with an electronic report for the preceding tax year that lists each qualified taxpayer to which the department of transportation issued a tax credit certificate and includes the following information:

(I) The qualified taxpayer's name;

(II) The amount of the income tax credit that the certificate indicates the qualified taxpayer is eligible to claim; and

(III) The qualified taxpayer's social security number or the qualified taxpayer's Colorado account number and federal employer identification number.

(5) Limit on aggregate amount of all tax credits that the department of transportation may reserve.

(a) The aggregate amount of all tax credit certificates that the department of transportation may issue pursuant to this section must not exceed five million dollars in any calendar year, in addition to the amount of any previously issued tax credit certificates that were rescinded or not utilized during the calendar year and the amount described in subsection (5)(c) of this section. In the case of a tax credit certificate issued for the benefit of a qualified taxpayer that files an income tax return for a tax year other than a calendar year, the amount in the tax credit certificate must count against the limit for the calendar year in which the qualified applicant's income tax year begins.

(b) The amount of each tax credit that the department of transportation may issue in a tax credit certificate is determined pursuant to subsection (4) of this section; except that, if the department of transportation determines that the issuing of each tax credit certificate in an amount determined pursuant to subsection (4) of this section will cause the total amount of tax credit certificates issued by the department of transportation for a calendar year to exceed the limit set forth in subsection (5)(a) of this section, the department of transportation shall proportionally reduce the amount of each tax credit certificate issued by the department of transportation so that the total amount of tax credit certificates issued by the department of transportation for that calendar year equals the limit set forth in subsection (5)(a) of this section.

(c) If the aggregate amount of all tax credit certificates issued by the department of transportation for any calendar year is less than the amount available as calculated pursuant to subsection (5)(a) of this section, then the aggregate amount of all tax credit certificates that the department of transportation may issue in the next calendar year is increased by the unissued amount.

(d) If, pursuant to section 39-22-563 (11), the Colorado office of economic development determines that there is insufficient interest in the tax credit offered pursuant to section 39-22-563, the aggregate amount of all tax credit certificates that the department of transportation may issue is increased by five million dollars for each of the following calendar years through calendar year 2037.

(6) Refundability. If the amount of the tax credit allowed pursuant to this section exceeds the amount of income taxes otherwise due on the income of the qualified taxpayer in the income tax year for which the credit is being claimed, the amount of the credit not used as an offset against income taxes in the income tax year is refunded to the qualified taxpayer.

(7) Filing tax credit certificate with income tax return. In order to claim the tax credit authorized by this section, a qualified taxpayer shall file the tax credit certificate issued by the department of transportation pursuant to subsection (4)(c) of this section with the qualified taxpayer's state income tax return. The amount of the tax credit that a qualified taxpayer may claim pursuant to this section is the amount stated on the tax credit certificate.

(8) Compliance monitoring and recapture.

(a) If, as of the last day of any taxable year during the compliance period, the qualified rail line is not in good operating condition or the qualified taxpayer is not meeting one or more of the service criteria specified in access agreements to the qualified rail line for passenger operations, the department of transportation shall notify the qualified taxpayer and the department that all or a portion of the total amount of the tax credits allowed to the qualified taxpayer pursuant to this section for the tax year that preceded the compliance period and any tax year thereafter is disallowed. The qualified taxpayer shall add the amount of the tax credit that is disallowed to its return as a recaptured tax credit for the taxable year in which the tax credit is disallowed pursuant to this subsection (8).

(b) (I) The department of transportation shall establish reporting requirements to monitor compliance with this subsection (8), including requirements regarding the reporting of the status of a qualified rail line by the qualified taxpayer and whether the qualified taxpayer is or is not meeting any service criteria specified in access agreements.

(II) If a dispute arises about whether a qualified rail line is not in good operating condition or the qualified taxpayer is not meeting any service criteria specified in access agreements, the department of transportation shall resolve the dispute and notify the department of the resolution.

(c) As used in this subsection (8), unless the context otherwise requires, "compliance period" means the period of three years following any year in which the qualified taxpayer claimed a tax credit pursuant to this section.

(9) Application of tax credit. A qualified taxpayer who claims a tax credit pursuant to this section shall provide the state or other passenger rail operator full credit for the value of that tax credit against any costs, fees, or other charges that the qualified taxpayer may charge for passenger rail operations access, operations, or maintenance on the qualifying rail line pursuant to an access agreement between the qualified taxpayer and the state for passenger rail access.

(10) Rules. The department of transportation and the department may promulgate rules in accordance with article 4 of title 24 as may be necessary to effectuate the purposes of this section.

(11) Repeal. This section is repealed, effective December 31, 2045.
C.R.S. § 39-22-5405 — CO Code / Title 39 / Article 22 / Part 54 / Section 39-22-5405
39-22-5405. Recapture
Status: in_force

39-22-5405. Recapture. (1) As of the last day of any taxable year during the compliance period, if the amount of the qualified basis of a qualified development with respect to a qualified taxpayer is less than the amount of the qualified basis with respect to a qualified taxpayer as of the last day of the prior taxable year, then the amount of a relevant taxpayer's state income tax liability for that taxable year is increased by the credit recapture amount.

(2) For purposes of subsection (1) of this section, the credit recapture amount is an amount equal to the aggregate decrease in the credit allowed to a qualified taxpayer pursuant to this part 54 for all prior taxable years that would have resulted if the accelerated portion of the credit allowable by reason of this part 54 were not allowed for all prior taxable years with respect to the reduced amount of qualified basis described in subsection (1) of this section.

(3) For purposes of subsection (2) of this section, the accelerated portion of the credit for the prior taxable years with respect to any amount of qualified basis is the difference between:

(a) The aggregate credit allowed pursuant to this part 54, notwithstanding this subsection (3), for the years with respect to such qualified basis; and

(b) The aggregate credit that would be allowable pursuant to this part 54 for such years with respect to the qualified basis if the aggregate credit that would have been allowable, but for this subsection (3), for the entire compliance period were allowable ratably over fifteen years.

(4) If recapture of any credit is required in any tax year, the return submitted for that tax year to the department must include the following information:

(a) The portion of credit required to be recaptured;

(b) The identity of each taxpayer subject to the recapture; and

(c) The amount of credit previously allocated to the taxpayer.
C.R.S. § 39-2-128 — CO Code / Title 39 / Article 2 / Section 39-2-128
39-2-128. Board of assessment appeals may issue orders
Status: in_force

39-2-128. Board of assessment appeals may issue orders. The board of assessment appeals may issue such orders as it deems necessary to ascertain facts and to carry out its decisions, and any such order directed to a county assessor or a county board of equalization shall be enforceable in the district court of the county.
C.R.S. § 39-6-115 — CO Code / Title 39 / Article 6 / Section 39-6-115
39-6-115. Collection
Status: in_force

39-6-115. Collection. Beginning January 1, 1980, when taxes on mines and mining claims are due, such taxes shall be a debt due from the owner or user and shall be recoverable by the treasurer by direct action in debt. The treasurer may also collect such debt as if the property were personal property.
C.R.S. § 39-5-122 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-122
39-5-122. Taxpayer's remedies to correct errors
Status: repealed

39-5-122. Taxpayer's remedies to correct errors. (1) (a) On or before May 1 of each year, the assessor shall give public notice in at least one issue of a newspaper published in the assessor's county that, beginning on the first working day after notices of adjusted valuation are mailed to taxpayers, the assessor will sit to hear all objections and protests concerning valuations of taxable real property determined by the assessor for the current year; that, for a taxpayer's objection and protest to be heard, notice must be given to the assessor; and that such notice must be postmarked, delivered, or given in person by June 8. The notice must also state that objections and protests concerning valuations of taxable personal property determined by the assessor for the current year will be heard commencing June 15; that, for a taxpayer's objection and protest to be heard, notice must be given to the assessor; and that such notice must be postmarked or physically delivered by June 30. If there is no such newspaper, then such notice must be conspicuously posted in the offices of the assessor, the treasurer, and the county clerk and recorder and in at least two other public places in the county seat. The assessor shall send news releases containing such notice to radio stations, television stations, and newspapers of general circulation in the county.

(b) Repealed.

(2) If any person is of the opinion that his or her property has been valued too high, has been twice valued, or is exempt by law from taxation or that property has been erroneously assessed to such person, he or she may appear before the assessor and object, complete the form mailed with his or her notice of valuation pursuant to section 39-5-121 (1) or (1.5), or file a written letter of objection and protest by mail with the assessor's office before the last day specified in the notice, stating in general terms the reason for the objection and protest. Reasons for the objection and protest may include, but shall not be limited to, the installation and operation of surface equipment relating to oil and gas wells on agricultural land. Any change or adjustment of any ratio of valuation for assessment shall not constitute grounds for an objection. If the form initiating an appeal or the written letter of objection and protest is filed by mail, it shall be presumed that it was received as of the day it was postmarked. If the form initiating an appeal or the written letter of objection and protest is hand-delivered, the date it was received by the assessor shall be stamped on the form or letter. As stated in the public notice given by the assessor pursuant to subsection (1) of this section, the taxpayer's notification to the assessor of his or her objection and protest to the adjustment in valuation must be delivered, postmarked, or given in person by June 8 in the case of real property. In the case of personal property, the notice must be postmarked or physically delivered by June 30. All such forms and letters received from protesters shall be presumed to be on time unless the assessor can present evidence to show otherwise. The county shall not prescribe the written form of objection and protest to be used. The protester shall have the opportunity on the days specified in the public notice to present his or her objection in writing or protest in person and be heard, whether or not there has been a change in valuation of such property from the previous year and whether or not any change is the result of a determination by the assessor for the current year or by the state board of equalization for the previous year. If the assessor finds any valuation to be erroneous or otherwise improper, the assessor shall correct the error. If the assessor declines to change any valuation that the assessor has determined, the assessor shall state his or her reasons in writing on the form described in section 39-8-106, shall insert the information otherwise required by the form, and shall mail two copies of the completed form to the person presenting the objection and protest so denied on or before the last regular working day of the assessor in June in the case of real property and on or before July 10 in the case of personal property; except that, if a county has made an election pursuant to section 39-5-122.7 (1), the assessor shall mail the copies on or before August 15 in the case of both real and personal property.

(2.5) If the property that is the subject of an objection and protest is rent-producing commercial real property located in a county that has made an election pursuant to section 39-5-122.7 (1), then, on or before July 15, the taxpayer shall provide to the assessor the information described in section 39-8-107 (5)(a)(I).

(3) Any person whose objection and protest has been denied in writing by the assessor may appeal to the county board of equalization in the manner provided in article 8 of this title.

(4) The assessor shall continue his hearings from day to day until all objections and protests have been heard, but all such hearings shall be concluded by June 1 in the case of real property and July 5 in the case of personal property.

(5) (a) Any written statement given by any assessor which consists only of a denial of any objection and protest or which consists of a statement referring to compliance by the county with the requirements of valuation for assessment study shall not be sufficient to satisfy the requirements of subsection (2) of this section concerning the statement of reasons why an objection and protest is denied.

(b) Any information presented by the taxpayer regarding the value of his property shall be considered by the assessor in determining whether an adjustment in value is warranted.

(6) If, during the appeal process described in this section, the assessor discovers any error that impacts the valuation of a class or subclass of property, then, pursuant to section 39-8-102 (1), the assessor shall recommend to the county board of equalization an adjustment to the valuation of the class or subclass of property to correct the error.
C.R.S. § 39-22-2902 — CO Code / Title 39 / Article 22 / Part 29 / Section 39-22-2902
39-22-2902. Contributions credited to the Alzheimer's Association fund - creation - appropri
Status: in_force

39-22-2902. Contributions credited to the Alzheimer's Association fund - creation - appropriation. (1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-2901 and shall report such amount to the state treasurer and to the general assembly. The state treasurer shall credit such amount to the Alzheimer's Association fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.

(2) The general assembly shall appropriate annually from the Alzheimer's Association fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of a fiscal year, after subtracting the appropriation to the department, shall be transferred to the Alzheimer's Association Colorado chapter, a Colorado nonprofit agency. The Alzheimer's Association Colorado chapter shall administer such moneys in furtherance of the work of the association in providing family support services and caregiver education.
C.R.S. § 39-1-103.8 — CO Code / Title 39 / Article 1 / Section 39-1-103.8
39-1-103.8. Valuation for assessment - future increases
Status: repealed

39-1-103.8. Valuation for assessment - future increases. (Repealed)
C.R.S. § 39-24-104 — CO Code / Title 39 / Article 24 / Section 39-24-104
39-24-104. Compromise agreement - filing - penalty
Status: in_force

39-24-104. Compromise agreement - filing - penalty. (1) When the executive director of the department of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the said executive director may make a written agreement of compromise with the other taxing authorities and the executor or administrator of such decedent that a certain sum shall be accepted in full satisfaction of all inheritance taxes imposed by this state, including any interest or penalties to the date of signing the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of inheritance taxes. The executor or administrator of such decedent is authorized to make such agreement. Such agreement shall finally and conclusively fix and determine the amount of tax payable to this state without regard to any other provision of the laws of this state.

(2) Unless the tax so agreed upon is paid within sixty days after the signing of such agreement, interest or penalties shall thereafter accrue upon the amount fixed in the agreement, but the time between the decedent's death and the signing of such agreement shall not be included in computing the interest or penalties. In the event the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the personal representatives forthwith shall also pay to the department of revenue so much of the difference between such aggregate amount and the amount of such credit as the amount payable to the department under the agreement bears to such aggregate amount. A copy of any such agreement shall be filed in the court having jurisdiction of the administration of the estate and any existing appraisement shall be deemed modified according to said agreement.

(3) In the event no appraisement has been made and filed prior to said agreement, the executive director of the department of revenue shall direct an appraisement to be made and filed in the court having jurisdiction of the administration of the estate in accordance with said agreement.
C.R.S. § 39-22-203.5 — CO Code / Title 39 / Article 22 / Part 2 / Section 39-22-203.5
39-22-203.5. Nonresident members
Status: repealed

39-22-203.5. Nonresident members. (Repealed)
C.R.S. § 39-1-111 — CO Code / Title 39 / Article 1 / Section 39-1-111
39-1-111. Taxes levied by board of county commissioners - repeal
Status: repealed

39-1-111. Taxes levied by board of county commissioners - repeal. (1) (a) No later than December 22 in each year, the board of county commissioners in each county of the state, or such other body in the city and county of Denver as shall be authorized by law to levy taxes, or the city council of the city and county of Broomfield, shall, either by an order to be entered in the record of its proceedings or by written approval, levy against the valuation for assessment of all taxable property located in the county on the assessment date, and in the various towns, cities, school districts, and special districts within such county, the requisite property taxes for all purposes required by law.

(b) (I) For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (1)(a) of this section is postponed from December 22, 2023, to January 17, 2024.

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

(2) As soon as such levies have been made, the board of county commissioners, or other body authorized by law to levy taxes, or either group's authorized party shall forthwith certify all such levies to the assessor, upon forms prescribed by the administrator, and shall transmit a copy of such certification to the administrator, to the division of local government, and to the department of education.

(3) If the board of county commissioners, or other body authorized by law to levy taxes, or either group's authorized party fails to certify such levies to the assessor, it is the duty of the assessor, upon direction of the division of local government, to extend the levies of the previous year, subject to the limitations prescribed in section 29-1-301.

(4) (a) If the valuation for assessment for all or any part of any body authorized to levy taxes has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), the board of county commissioners shall make the same levy on the portion of valuation for assessment divided under section 31-25-107 (9)(a)(II) as under section 31-25-107 (9)(a)(I) for payment of taxes according to the provisions of section 31-25-107 (9)(a), so long as the division remains in effect.

(b) If the valuation for assessment for all or any part of any body authorized to levy taxes has been divided for a county revitalization area, pursuant to section 30-31-109 (13)(a), the board of county commissioners shall make the same levy on the portion of valuation for assessment divided under section 30-31-109 (13)(a)(II) as under section 30-31-109 (13)(a)(I) for payment of taxes according to the provisions of section 30-31-109 (13)(a), so long as the division remains in effect.

(5) (a) If, after certification of the valuation for assessment pursuant to section 39-5-128 and notification of total actual value pursuant to section 39-5-121 (2)(b) but prior to December 10, changes in such valuation for assessment or total actual value are made by the assessor, the assessor shall send a single notification to the board of county commissioners or other body authorized by law to levy property taxes, to the division of local government, and to the department of education that includes all of such changes that have occurred during said specified period of time. Upon receipt of such notification, such board or body shall make adjustments in the tax levies to ensure compliance with section 29-1-301, if applicable, and may make adjustments in order that the same amount of revenue be raised. A copy of any adjustment to tax levies shall be transmitted to the administrator and assessor. Nothing in this subsection (5) shall be construed as conferring the authority to exceed statutorily imposed mill levy or revenue-raising limits.

(b) (I) For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (5)(a) of this section is postponed from December 10, 2023, to January 3, 2024.

(II) This subsection (5)(b) is repealed, effective July 1, 2025.
C.R.S. § 39-31-104.5 — CO Code / Title 39 / Article 31 / Section 39-31-104.5
39-31-104.5. Tax credit for assistance for individuals with a disability - tax preference per
Status: in_force

39-31-104.5. Tax credit for assistance for individuals with a disability - tax preference performance statement - legislative declaration - definitions. (1) (a) The general assembly finds and declares that in accordance with section 39-21-304, the tax expenditure created in this section is intended to reduce net taxes paid by certain individuals. Specifically, the tax expenditure is intended to provide assistance through an income tax credit for individuals with a disability who do not have income above a certain threshold amount.

(b) The general assembly and the state auditor shall measure the effectiveness of the tax expenditure in achieving the purpose specified in subsection (1)(a) of this section based on the number of taxpayers who have claimed the credit and the total amount of credits claimed.

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

(a) "Credit" means the credit against income tax that is created in this section.

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

(c) (I) "Qualified individual" means a resident individual who has a disability during the entire income tax year to a degree sufficient to qualify for the payment to the individual of full benefits from any bona fide public or private plan or source based solely upon such disability.

(II) An individual has a disability for purposes of subsection (2)(c)(I) of this section if the individual is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted for a continuous period of not less than twelve months.

(3) For income tax years commencing on or after January 1, 2025, a qualified individual is allowed a credit against the tax imposed by article 22 of this title 39 in an amount set forth in subsection (4) of this section.

(4) (a) The credit may be claimed in an amount equal to:

(I) One thousand two hundred dollars for:

(A) A qualified individual filing a single return who has a federal adjusted gross income less than or equal to ten thousand dollars;

(B) Two qualified individuals filing a joint return with a federal adjusted gross income less than or equal to sixteen thousand dollars; or

(C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income less than or equal to sixteen thousand dollars;

(II) One thousand dollars for:

(A) A qualified individual filing a single return who has a federal adjusted gross income greater than ten thousand dollars but less than or equal to twelve thousand five hundred dollars;

(B) Two qualified individuals filing a joint return with a federal adjusted gross income greater than sixteen thousand dollars but less than or equal to twenty thousand dollars; or

(C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income greater than sixteen thousand dollars but less than or equal to twenty thousand dollars;

(III) Eight hundred dollars for:

(A) A qualified individual filing a single return who has a federal adjusted gross income greater than twelve thousand five hundred dollars but less than or equal to fifteen thousand dollars;

(B) Two qualified individuals filing a joint return with a federal adjusted gross income greater than twenty thousand dollars but less than or equal to twenty-four thousand dollars; or

(C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income greater than twenty thousand dollars but less than or equal to twenty-four thousand dollars;

(IV) Six hundred dollars for:

(A) A qualified individual filing a single return who has a federal adjusted gross income greater than fifteen thousand dollars but less than or equal to seventeen thousand five hundred dollars;

(B) Two qualified individuals filing a joint return with a federal adjusted gross income greater than twenty-four thousand dollars but less than or equal to twenty-eight thousand dollars; or

(C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income greater than twenty-four thousand dollars but less than or equal to twenty-eight thousand dollars; and

(V) Four hundred dollars for:

(A) A qualified individual filing a single return who has a federal adjusted gross income greater than seventeen thousand five hundred dollars but less than or equal to twenty thousand dollars;

(B) Two qualified individuals filing a joint return with a federal adjusted gross income greater than twenty-eight thousand dollars but less than or equal to thirty-two thousand dollars; or

(C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income greater than twenty-eight thousand dollars but less than or equal to thirty-two thousand dollars.

(b) (I) A qualified individual who files a single return and has a federal adjusted gross income greater than twenty thousand dollars is not allowed a credit under this section.

(II) Two qualified individuals, or a qualified individual and a nonqualified individual, who file a joint return with a federal adjusted gross income greater than thirty-two thousand dollars are not allowed a credit under this section.

(c) (I) The department of revenue shall annually adjust for inflation the credit amounts set forth in subsection (4)(a) of this section if cumulative inflation since the last adjustment, when applied to the current credit amounts, results in an increase of at least ten dollars when the adjusted credit amounts are rounded to the nearest ten dollars.

(II) The department of revenue shall annually adjust for inflation the adjusted gross income amounts set forth in subsections (4)(a) and (4)(b) of this section if cumulative inflation since the last adjustment, when applied to the current adjusted gross income amounts, results in an increase of at least one hundred dollars when the adjusted gross income amounts, as adjusted, are rounded to the nearest one hundred dollars.

(5) If the credit exceeds the income taxes due on the qualified individual's income, the amount of the credit not used to offset income taxes is not carried forward and must be refunded to the qualified individual.

(6) A qualified individual who claims the credit cannot in the same tax year also claim the grant allowed pursuant to section 39-31-101.

(7) The credit received pursuant to this section is not treated as income for purposes of determining the eligibility of any individual for old age pension benefits under article 2 of title 26.

(8) Notwithstanding section 39-21-304 (4), the credit continues indefinitely.

(9) The credit allowed by this section is administered in the same manner as other credits against the tax imposed by article 22 of this title 39.
C.R.S. § 39-22-328 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-328
39-22-328. Returns - repeal
Status: repealed

39-22-328. Returns - repeal. (Repealed)
C.R.S. § 39-11-119 — CO Code / Title 39 / Article 11 / Section 39-11-119
39-11-119. Subsequent payment by holder
Status: in_force

39-11-119. Subsequent payment by holder. Any person desiring to pay any subsequent taxes on any lands or town lots for which such person holds the tax certificates shall produce such certificates to the treasurer, or, if certificates are retained by the treasurer, the person shall be notified by the treasurer of the amount due. Upon receipt of payment, the treasurer shall record the amount of the subsequent tax and the date of payment on the permanent record. The treasurer may receive a fee for such services, as provided in section 30-1-102 (1)(j), C.R.S.
C.R.S. § 39-27-309 — CO Code / Title 39 / Article 27 / Part 3 / Section 39-27-309
39-27-309. Exchange of information
Status: in_force

39-27-309. Exchange of information. The agreement may require each jurisdiction to forward to other jurisdictions that are a party to the agreement any information available relating to the acquisition, sales, use, or movement of motor fuels by any licensee or person required to be licensed. The department may further disclose to other jurisdictions that are a party to the agreement information relating to the persons, offices, motor vehicles, and other real and personal property of persons licensed or required to be licensed under the agreement.
C.R.S. § 39-33-102 — CO Code / Title 39 / Article 33 / Section 39-33-102
39-33-102. Rebate for motor vehicles using alternative fuels
Status: repealed

39-33-102. Rebate for motor vehicles using alternative fuels. (Repealed)
C.R.S. § 39-22-2402 — CO Code / Title 39 / Article 22 / Part 24 / Section 39-22-2402
39-22-2402. Voluntary contribution designation - procedure
Status: in_force

39-22-2402. Voluntary contribution designation - procedure. For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado healthy rivers fund created in section 39-22-2403.
C.R.S. § 39-5-112 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-112
39-5-112. Livestock - apportionment of value
Status: repealed

39-5-112. Livestock - apportionment of value. (Repealed)
C.R.S. § 39-22-303.7 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-303.7
39-22-303.7. Sourcing of sales of mutual fund service corporations - definitions
Status: in_force

39-22-303.7. Sourcing of sales of mutual fund service corporations - definitions. (1) As used in this section, unless the context otherwise requires:

(a) "Administration services" includes, but is not limited to, clerical, fund, or shareholder accounting and participant record keeping, transfer agency, bookkeeping, data processing, custodial, internal auditing, legal, and tax services performed for a regulated investment company. Services qualify as "administrative services" only if the provider of such services during the taxable year also provides, or is affiliated with a person that provides, management or distribution services to a regulated investment company during the same taxable year.

(b) "Distribution services" includes, but is not limited to, the services of advertising, servicing, marketing, or selling shares of a regulated investment company. The services of advertising, servicing, or marketing shares qualify as "distribution services" only when the service is performed by a person that is, or in the case of a closed-end company was, either engaged in the business of selling regulated investment company shares or affiliated with a person that is engaged in the service of selling regulated investment company shares. In the case of an open-end company, such service of selling shares must be performed pursuant to a contract entered into pursuant to 15 U.S.C. sec. 80a-15 (b), as amended.

(c) "Domicile" presumptively means the shareholder's mailing address on the records of the regulated investment company. If, however, the regulated investment company or the mutual fund service corporation has actual knowledge that the shareholder's primary residence or principal place of business is different from the shareholder's mailing address, the presumption shall not control. If the shareholder of record is a company that holds the shares of the regulated investment company as depositor for the benefit of a separate account, then the shareholder shall be the contract owners or policyholders of the contracts or policies supported by the separate account determined using any reasonable basis, such as zip codes of underlying shareholders or United States census bureau data in order to determine the proper location for the assignment of these shares. If the regulated investment company or the mutual fund service corporation has actual knowledge that the shareholder's principal place of business is different from the shareholder's mailing address, the presumption shall not control.

(d) "Management services" includes, but is not limited to, any of the following: The rendering of investment advice, directly or indirectly, to a regulated investment company, making determinations as to when sales and purchases of securities are to be made on behalf of the regulated investment company, or providing services related to the selling or purchasing of securities constituting assets of a regulated investment company, and related activities. Services qualify as "management services" only when such activity or activities are performed pursuant to a contract with the regulated investment company entered into pursuant to 15 U.S.C. sec. 80a-15 (a), as amended, for a person that has entered into such contract with the regulated investment company or for a person that is affiliated with a person that has entered into such a contract with a regulated investment company.

(e) "Mutual fund sales" means gross receipts derived within the taxable year directly or indirectly from the rendering of management, distribution, or administration services to a regulated investment company, including gross receipts received directly or indirectly from trustees, sponsors, and participants of employee benefit plans that have accounts in a regulated investment company.

(f) "Mutual fund service corporation" means any corporation doing business in Colorado that derives gross income from the provision directly or indirectly of management, distribution, or administration services to or on behalf of a regulated investment company and from trustees, sponsors, and participants of employee benefit plans that have accounts in a regulated investment company.

(g) "Regulated investment company" means a regulated investment company as defined in section 851 of the federal "Internal Revenue Code of 1986", as amended.

(2) Notwithstanding any provision of section 39-22-303.5 or 39-22-303.6, for taxable years commencing on or after January 1, 2009, mutual fund sales by a mutual fund service corporation shall be considered Colorado sales for purposes of section 39-22-303.5 (4)(c) and section 39-22-303.6 (6), to the extent that shareholders of the regulated investment company are domiciled in Colorado as follows:

(a) (I) By multiplying the mutual fund service corporation's total dollar amount of mutual fund sales of such services on behalf of each regulated investment company by a fraction, the numerator of which shall be the average of the number of shares owned by the regulated investment company's shareholders domiciled in Colorado at the beginning of and at the end of the regulated investment company's taxable year that ends with or within the mutual fund service corporation's taxable year, and the denominator of which shall be the average of the number of shares owned by the regulated investment company shareholders everywhere at the beginning of and at the end of the regulated investment company's taxable year that ends with or within the mutual fund service corporation's taxable year.

(II) Notwithstanding subparagraph (I) of this paragraph (a), a mutual fund service corporation may use the year-end of the regulated investment company's fund advisor for this calculation, as long as the mutual fund service corporation consistently uses this method from year to year. For purposes of this paragraph (a), a regulated investment company's fund advisor is the person that is directly and primarily responsible for providing investment advice to the regulated investment company under a contract entered into pursuant to 15 U.S.C. sec. 80a-15 (a).

(b) If the domicile of a shareholder is unknown to the mutual fund service corporation because the shareholder of record is a person that holds the shares of a regulated investment company as a depositor for the benefit of others, the mutual fund service corporation may utilize any reasonable basis, such as zip codes of underlying shareholders or United States census bureau data, in order to determine the proper location for the assignment of the shares.

(c) A separate computation shall be made to determine the mutual fund sales for each regulated investment company, the sum of which shall equal the total mutual fund sales sourced to Colorado.
C.R.S. § 39-22-119 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-119
39-22-119. Expenses related to child and dependent care - refundable credit against state t
Status: repealed

39-22-119. Expenses related to child and dependent care - refundable credit against state tax - tax preference performance statement - legislative declaration - definition - repeal. (1) Repealed.

(1.3) (a) The general assembly finds and declares that, pursuant to section 39-21-304 (1), the income tax credit created in this section is intended to provide tax relief for certain individuals. Specifically, the credit is intended to assist low- and moderate-income Coloradans in meeting the high cost of child and dependent care by providing additional support beyond what may be available through federal tax law.

(b) The general assembly and the state auditor shall measure the effectiveness of the credit in achieving the purpose specified in subsection (1.3)(a) of this section based on the number of resident individuals who have claimed the credit and the total amount of credits claimed.

(1.5) Repealed.

(1.7) (a) (I) For income tax years beginning on and after January 1, 2019, but before January 1, 2026, if a resident individual's federal adjusted gross income is less than or equal to sixty thousand dollars and the individual claims a credit for child and dependent care expenses on the individual's federal tax return as allowed pursuant to section 21 of the internal revenue code, then the individual is allowed a child and dependent care expenses credit against the income taxes imposed by this article 22. The credit is an amount equal to fifty percent of the credit for child and dependent care expenses claimed on the individual's federal tax return for the same income tax year.

(II) This subsection (1.7)(a) is repealed, effective December 31, 2030.

(b) For income tax years beginning on and after January 1, 2026, except as provided in subsection (1.7)(c) of this section, if a resident individual's federal adjusted gross income is less than or equal to sixty thousand dollars, then the individual is allowed a child and dependent care expenses credit against the income taxes imposed by this article 22. The credit is an amount equal to seventy percent of the federal credit allowed pursuant to section 21 of the internal revenue code and calculated without regard to the limitation imposed by section 26 of the internal revenue code.

(c) (I) For income tax years commencing on or after January 1, 2027, the executive director shall adjust the federal adjusted gross income limit set forth in subsection (1.7)(b) of this section for inflation for each income tax year in which the credit is allowed if cumulative inflation since the last adjustment, when applied to the current limitation, results in an increase of at least one thousand dollars when the adjusted limits are rounded to the nearest one thousand dollars.

(II) As used in this subsection (1.7)(c), "inflation" means the annual percentage change in the United States department of labor bureau of labor statistics consumer price index, or a successor index, for Denver-Aurora-Lakewood for all items paid by urban consumers.

(2) If the credit allowed pursuant to this section exceeds the income taxes due on the resident individual's income, the amount of the credit not used to offset income taxes is not carried forward and must be refunded to the individual.

(3) The child and dependent care expenses credit allowed pursuant to this section is not allowed to a resident individual who is receiving child care assistance from the department of early childhood except to the extent of the taxpayer's unreimbursed out-of-pocket expenses that result in a federal credit for child and dependent care expenses.

(4) In the case of a resident for part of a tax year, the credit allowed by this section is apportioned in the ratio determined under section 39-22-110 (1).

(5) to (9) Repealed.

(10) Notwithstanding section 39-21-304 (4), the credit allowed pursuant to this section continues indefinitely.
C.R.S. § 39-22-5407 — CO Code / Title 39 / Article 22 / Part 54 / Section 39-22-5407
39-22-5407. Rules - compliance monitoring
Status: in_force

39-22-5407. Rules - compliance monitoring. (1) The authority and the executive director of the department, in consultation with each other, shall promulgate rules necessary for their respective administration of this part 54. Rules of the authority are adopted pursuant to section 29-4-708.

(2) The authority, in consultation with the department, shall monitor and oversee compliance with this part 54 and shall report specific occurrences of noncompliance to the department.
C.R.S. § 39-37-104 — CO Code / Title 39 / Article 37 / Part 1 / Section 39-37-104
39-37-104. Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross
Status: in_force

39-37-104. Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross taxable sales - tax rate. (1) On and after April 1, 2025, there is levied an excise tax upon every vendor at the rate of six and one-half percent of the net taxable sales from the retail sale in this state of any firearm, firearm precursor part, or ammunition. Every vendor shall pay the tax levied by this section to the executive director in accordance with the provisions of this part 1.

(2) The determination of whether a retail sale occurs in this state is governed by the provisions set forth in section 39-26-104 (3)(a)(I) to (3)(a)(V) and the definitions set forth in section 39-26-104 (3)(d)(I) and (3)(d)(II).
C.R.S. § 39-26-401 — CO Code / Title 39 / Article 26 / Part 4 / Section 39-26-401
39-26-401. Definitions
Status: repealed

39-26-401. Definitions. As used in this part 4, unless the context otherwise requires:

(1) "Biotechnology" means:

(a) The application of technologies to produce or modify products, to develop microorganisms for specific uses, to identify targets for small pharmaceutical development, or to transform biological systems into useful processes or products; and

(b) The potential endpoints of the resulting products, processes, microorganisms, or targets are for improving human or animal health-care outcomes.

(2) "Clean technology" means:

(a) Renewable energy generation technologies, including but not limited to solar, wind, biofuel, and geothermal energy generation technologies;

(b) Products and technologies used in renewable energy development and generation on a commercial scale; or

(c) Products and technologies that enhance the efficient extraction, collection, storage, distribution, production, or consumption of energy from any type of source.

(d) Repealed.

(3) "Medical technology" means a therapeutic or diagnostic machine or tool used to improve human or animal health.

(4) "Qualified biotechnology taxpayer" means a C corporation, as defined in section 39-22-103 (2.5), a partnership, as defined in section 39-22-103 (5.6), a limited liability company that is not a C corporation, an S corporation, as defined in section 39-22-103 (10.5), or a sole proprietorship that purchases, stores, uses, or consumes tangible personal property to be used in Colorado directly and predominately in research and development of biotechnology.

(5) "Qualified medical technology or clean technology taxpayer" means a taxpayer that:

(a) Is a C corporation, as defined in section 39-22-103 (2.5); a partnership, as defined in section 39-22-103 (5.6); a limited liability company that is not a C corporation; an S corporation, as defined in section 39-22-103 (10.5); or a sole proprietorship;

(b) Employs thirty-five or fewer full-time employees in Colorado;

(c) Is headquartered in Colorado or has more than fifty percent of its employees in Colorado; and

(d) Conducts research and development of medical technology or clean technology.

(6) "Research and development" means qualified research as defined by 26 U.S.C. sec. 41 (d)(1).

(7) "Tangible personal property" includes capital equipment, instruments, apparatus, and supplies used in laboratories, including, but not limited to, microscopes, machines, glassware, chemical reagents, computers, computer software, and technical books and manuals.
C.R.S. § 39-1-105 — CO Code / Title 39 / Article 1 / Section 39-1-105
39-1-105. Assessment date
Status: in_force

39-1-105. Assessment date. All taxable property, real and personal, within the state at twelve noon on the first day of January of each year, designated as the official assessment date, shall be listed, appraised, and valued for assessment in the county wherein it is located on the assessment date. Personal property shall be listed and valued separately from real property. Whenever construction of any new taxable building within the boundaries of a county occurs subsequent to the assessment date but before July 1 and such county has resolved to implement the procedures set out in section 39-5-132, such building shall be listed, appraised, and valued pursuant to section 39-5-132.
C.R.S. § 39-9-109 — CO Code / Title 39 / Article 9 / Section 39-9-109
39-9-109. Power of state board - waiver of deadline
Status: repealed

39-9-109. Power of state board - waiver of deadline.

(1) to (4) Repealed.

(5) Acting by majority vote and when the state board of equalization determines that the interests of justice and equity would be served, the board may authorize the waiver of the July 1 filing deadline described in section 39-2-117 (3)(a) for any annual report required to be filed pursuant to section 39-2-117 if the report is not filed by the filing deadline or if the report is filed by the filing deadline but is incomplete or otherwise incorrect when filed. When authorizing a waiver, the state board may determine a deadline for filing the report, after which the waiver is invalid. The deadline for filing the report must not be sooner than thirty days after the date that the state board authorizes the waiver.

(6) Notwithstanding the provisions of section 39-2-117 (1)(a), acting by majority vote, the state board of equalization may authorize the property tax administrator to make an exemption effective for not more than the time allowed pursuant to section 39-10-101 (2)(b)(II) when the property has been added back to the tax roll as omitted property and would otherwise have met all criteria for exemption during that time.
C.R.S. § 39-2-112 — CO Code / Title 39 / Article 2 / Section 39-2-112
39-2-112. Assessor to appear - when
Status: in_force

39-2-112. Assessor to appear - when. The property tax administrator may require any assessor to appear before him at any meeting to ascertain whether he has complied with the law in appraising and valuing the taxable property located in his county.
C.R.S. § 39-1.5-107 — CO Code / Title 39 / Article 1.5 / Section 39-1.5-107
39-1.5-107. Prepayment arrangement not a general obligation indebtedness
Status: in_force

39-1.5-107. Prepayment arrangement not a general obligation indebtedness. Any arrangement for prepayment of ad valorem taxes under this article shall not be construed to be a general obligation indebtedness.
C.R.S. § 39-4-104 — CO Code / Title 39 / Article 4 / Section 39-4-104
39-4-104. Inspection of records of utility
Status: in_force

39-4-104. Inspection of records of utility. The division of property taxation, through the administrator, and its employees, shall have the right at any time, upon demand, to inspect the books, accounts, and records of any public utility doing business in this state for the purpose of verifying the information contained in its filed statement and to examine under oath any officer, employee, or agent of such public utility. Any person making such demand upon a public utility on behalf of the administrator shall produce and exhibit his authority to make such inspection or examination.
C.R.S. § 39-26-711 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-711
39-26-711. Aircraft - tangible personal property
Status: in_force

39-26-711. Aircraft - tangible personal property. (1) The following shall be exempt from taxation under the provisions of part 1 of this article:

(a) Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and

(b) The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.

(2) The following shall be exempt from taxation under the provisions of part 2 of this article:

(a) Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and

(b) The storage, use, or consumption of any tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.
C.R.S. § 39-5-115 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-115
39-5-115. Taxpayer to furnish information - affidavit on mineral leases
Status: in_force

39-5-115. Taxpayer to furnish information - affidavit on mineral leases. (1) At any time prior or subsequent to April 15 of each year, the assessor may request any person known or believed to own taxable property located in his county to furnish such information or to make available for examination such records as may be required by him to determine the actual value of such property.

(2) Within ten days after the execution of a mineral lease, a lessor shall file with the assessor an affidavit stating the annual net rental payable under such lease for the purposes of determining the actual value of such mineral interest where the income approach to appraisal is utilized by the assessor. Such affidavit shall constitute a private document and shall be available on a confidential basis as provided in section 39-5-120.
C.R.S. § 39-26-723 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-723
39-26-723. Colorado wood products - repeal
Status: repealed

39-26-723. Colorado wood products - repeal. (1) For fiscal years commencing on or after July 1, 2008, but prior to the fiscal year commencing on July 1, 2020, and for fiscal years commencing on or after July 1, 2021, but prior to the fiscal year commencing on July 1, 2026, all sales, storage, and use of wood from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles, including but not limited to products such as lumber, furniture built from the salvaged trees, and wood chips or wood pellets generated from the salvaged trees, are exempt from taxation under the provisions of parts 1 and 2 of this article 26.

(2) For purposes of the exemption specified in subsection (1) of this section, unless the department of revenue determines pursuant to section 39-26-730 (2) that the form can be consolidated with another form or eliminated, a wholesaler shall certify on a form prescribed by the department of revenue that a product is from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles.

(3) This section is repealed, effective July 1, 2027.
C.R.S. § 39-22-5201 — CO Code / Title 39 / Article 22 / Part 52 / Section 39-22-5201
39-22-5201. Definitions
Status: in_force

39-22-5201. Definitions. As used in this part 52, unless the context otherwise requires:

(1) "Advisory committee" means the affordable health care coverage easy enrollment advisory committee created in section 10-22-113.

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

(3) "Exchange" means the Colorado health benefit exchange created in article 22 of title 10.

(4) "Health-care coverage affordability program" means:

(a) A medical assistance program under the "Colorado Medical Assistance Act", articles 4, 5, and 6 of title 25.5;

(b) The "Children's Basic Health Plan Act", article 8 of title 25.5; or

(c) A health benefit plan, as defined in section 10-22-103 (6), offered through the exchange for which premium tax credits or cost-sharing reductions are available.
C.R.S. § 39-22-3602 — CO Code / Title 39 / Article 22 / Part 36 / Section 39-22-3602
39-22-3602. Voluntary contribution designation - procedure
Status: in_force

39-22-3602. Voluntary contribution designation - procedure. For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Make-A-Wish Foundation of Colorado fund created in section 39-22-3603 (1).
C.R.S. § 39-12-112 — CO Code / Title 39 / Article 12 / Section 39-12-112
39-12-112. Allowance for erroneous assessments
Status: in_force

39-12-112. Allowance for erroneous assessments. The state treasurer shall allow each treasurer to take credit for the amount of state tax that may have been refunded to the taxpayer as double or erroneous assessments or refunded to the purchaser of a tax lien on real estate which lien was erroneously sold.
C.R.S. § 39-22-3001 — CO Code / Title 39 / Article 22 / Part 30 / Section 39-22-3001
39-22-3001. Voluntary contribution designation - procedure
Status: in_force

39-22-3001. Voluntary contribution designation - procedure. For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the military family relief fund created in section 28-3-1502.
C.R.S. § 39-22-201.5 — CO Code / Title 39 / Article 22 / Part 2 / Section 39-22-201.5
39-22-201.5. Limited liability company members - subject to tax
Status: repealed

39-22-201.5. Limited liability company members - subject to tax. (Repealed)
C.R.S. § 39-3-209 — CO Code / Title 39 / Article 3 / Part 2 / Section 39-3-209
39-3-209. State expenditure for property tax exemptions - mechanism for refunding of exces
Status: in_force

39-3-209. State expenditure for property tax exemptions - mechanism for refunding of excess state revenue - legislative declaration. (1) The general assembly hereby finds and declares that:

(a) Although the exemptions allowed by this part 2 are exemptions from local government property taxes, the state must reimburse local governments for the net amount of property tax revenues lost as a result of the exemptions and therefore bears the full cost of the exemptions;

(b) Section 3.5 of article X of the state constitution authorizes the general assembly to raise or lower the maximum amount of actual value of residential real property of which fifty percent is exempt pursuant to this part 2;

(c) In order to eliminate the cost of the exemption and fund other state needs, the general assembly, as authorized by section 3.5 of article X of the state constitution, has at times temporarily suspended the exemption for qualifying seniors allowed by this part 2 by lowering to zero the maximum amount of actual value of residential real property of which fifty percent is exempt;

(d) The general assembly intends to allow seniors to rely on predictable and sustainable exemptions by fully funding the property tax exemption for qualifying seniors in the future, and it is more likely to be able to do so if the cost of the exemption, which exclusively benefits taxpayers who reside in Colorado, constitutes a refund of excess state revenues for state fiscal years for which such refunds are required; and

(e) Section 20 of article X of the state constitution authorizes the state to use any reasonable method to make required refunds of excess state revenues, and the payment by the state of reimbursement to local governments for the net amount of property tax revenues lost as a result of the property tax exemptions allowed by this part 2, which exemptions directly reduce the tax liability of taxpaying Colorado residents throughout the state, is a reasonable method of making such refunds.

(2) For any state fiscal year commencing on or after July 1, 2017, for which state revenues, as defined in section 24-77-103.6 (6)(c), exceed the excess state revenues cap, as defined in section 24-77-103.6 (6)(b)(I)(C) or (6)(b)(I)(D), and are required to be refunded in accordance with section 20 of article X of the state constitution, the lesser of all reimbursement paid by the state treasurer to each treasurer as required by section 39-3-207 (4) for the property tax year that commenced during the state fiscal year or an amount of such reimbursement equal to the amount of excess state revenues for the state fiscal year that are required to be refunded is a refund of such excess state revenues.
C.R.S. § 39-28.5-112 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-112
39-28.5-112. List of licensed distributors and remote retail sellers - published on website
Status: in_force

39-28.5-112. List of licensed distributors and remote retail sellers - published on website. The department shall publish on its website a list of the names and addresses of all licensed distributors and remote retail sellers. The list shall be updated within seven days of any changes to the list.
C.R.S. § 39-11-126 — CO Code / Title 39 / Article 11 / Section 39-11-126
39-11-126. Agreement with county commissioners
Status: in_force

39-11-126. Agreement with county commissioners. Any irrigation or drainage district having in its possession or under its control certificates of purchase resulting from the sale of a tax lien on land for the nonpayment of general taxes may, by agreement with the board of county commissioners of the county in which the land is situated, assign, sell, or transfer such certificates as provided in section 39-11-125.
C.R.S. § 39-22-2203 — CO Code / Title 39 / Article 22 / Part 22 / Section 39-22-2203
39-22-2203. Repeal of part
Status: repealed

39-22-2203. Repeal of part. This part 22 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 pet overpopulation 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. § 39-30-103.2 — CO Code / Title 39 / Article 30 / Section 39-30-103.2
39-30-103.2. Enhanced rural enterprise zones - criteria - termination
Status: repealed

39-30-103.2. Enhanced rural enterprise zones - criteria - termination. (1) The portion of any county within an enterprise zone designated pursuant to section 39-30-103 shall be designated as an enhanced rural enterprise zone if the county that contains the area to be so designated meets two or more of the following criteria:

(a) The county has an unemployment rate at least fifty percent above the state average unemployment rate for the most recent period of twelve consecutive months for which data are available from the department of labor and employment;

(b) The county has a population growth rate less than twenty-five percent of the state average population growth rate for the most recent five-year period for which data are available from the United States census bureau or the department of local affairs, or if such data are not available for any five-year period, for the most recent period of not less than five nor more than ten years for which such data are available;

(c) The average per capita income in the county is less than seventy-five percent of the state average per capita income for the most recent period for which data are available from the United States census bureau or the department of local affairs;

(d) The total assessed value of all nonresidential property within the county ranks in the lower one-half of all counties based on the total value of nonresidential property for the most recent year for which such data are available from the department of local affairs;

(e) The county has a population of five thousand or less as estimated by the department of local affairs.

(1.5) On January 1, 2025, through December 31, 2035, the portion of any county within an enterprise zone in a rural area, as defined in section 39-30-103 (1.5), that is a tier one transition community, as defined in section 8-83-502 (10), is designated as an enhanced rural enterprise zone pursuant to this section.

(2) By December 1, 2002, and every two years thereafter, the director of the Colorado office of economic development shall determine whether each county meets two or more of the criteria specified in subsection (1) of this section or meets the single criterion specified in subsection (1.5) of this section. Such determination shall be based on the most recent statistics available. The director of the Colorado office of economic development shall provide to each enterprise zone administrator and to the board of county commissioners of each eligible county a list of the counties that meet two or more of the criteria specified in subsection (1) of this section or meet the single criterion specified in subsection (1.5) of this section.

(3) If a county containing a previously designated enhanced rural enterprise zone does not appear on the biennial list of eligible counties provided by the director of the Colorado office of economic development, the enterprise zone within such county shall be terminated as an enhanced rural enterprise zone as of January 1 following the issuance of such list. If the county appears again on a subsequent list of eligible counties, the portion of the county within an enterprise zone shall be designated as an enhanced rural enterprise zone.

(4) The termination of an enhanced rural enterprise zone shall not restrict, curtail, terminate, or otherwise cut off any tax credits that were earned by any taxpayer based on transactions completed while a county was designated as an enhanced rural enterprise zone. In addition, the director of the Colorado office of economic development shall establish procedures for recognizing and allowing credits to taxpayers who have taken actions in reliance on agreements reached with enhanced rural enterprise zone administrators or local governments for long-term investments.

(5) If the termination of an enhanced rural enterprise zone would prevent a taxpayer from qualifying for tax benefits under this article 30 and the taxpayer can identify job creation or capital expansion activities that were planned before the director of the Colorado office of economic development issued the list of eligible counties and that would have otherwise entitled the taxpayer to claim tax benefits under section 39-30-105.1, the enterprise zone administrator and the taxpayer shall jointly certify detailed information about such planned activities. A taxpayer who files such certification with the taxpayer's state income tax return may claim tax benefits otherwise actually earned up to the limits of such certified information for a period not to exceed the five tax years following the year in which the enhanced rural enterprise zone was terminated. It is the intent of this subsection (5) to permit taxpayers to claim only those tax benefits on which they demonstrably relied in making business planning decisions, and, except as specifically provided in this subsection (5), nothing in this subsection (5) may be construed to authorize any enterprise zone administrator to grant tax benefits that have been repealed by law or to grant tax benefits in excess of the limits established by law.
C.R.S. § 39-26-116 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-116
39-26-116. Record of sales
Status: in_force

39-26-116. Record of sales. It is the duty of every person engaging or continuing in business in this state, for the transaction of which a license is required under this part 1 to keep and preserve suitable records of all sales made by him and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable under this part 1. It is the duty of every such person to keep and preserve for a period of three years all invoices of goods and merchandise purchased for resale and all such books, invoices, and other records shall be open for examination at any time by the executive director of the department of revenue or his duly authorized agent.
C.R.S. § 39-27-114 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-114
39-27-114. False oath
Status: in_force

39-27-114. False oath. Any person who makes any oath, affirmation, affidavit, return, or deposition required to be made or taken under any of the provisions of this part 1 and who, upon such oath, affirmation, affidavit, return, or deposition, swears or affirms willfully and falsely in a matter material to any issue, point, or subject matter in question, in addition to any other penalties provided in this part 1, is guilty of perjury in the second degree, as defined in section 18-8-503, C.R.S.
C.R.S. § 39-22-511 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-511
39-22-511. Credit against Colorado income taxes based on cost of certificate purchased by p
Status: repealed

39-22-511. Credit against Colorado income taxes based on cost of certificate purchased by persons in the business of the transportation of ashes, trash, or other discarded materials. (Repealed)
C.R.S. § 39-5-117 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-117
39-5-117. Property improvements destroyed after assessment date
Status: in_force

39-5-117. Property improvements destroyed after assessment date. Whenever any improvements are destroyed or demolished subsequent to the assessment date in any year, it is the duty of the owner thereof or the owner's agent to promptly notify the assessor of such destruction or demolition and the date upon which the same occurred. In all such cases, such improvements shall be valued by the assessor at the proportion of its valuation for the full calendar year that the period of time in such year prior to its destruction or demolition bears to the full calendar year. Failure of the owner thereof or of the owner's agent to so notify the assessor prior to the date taxes are levied shall be considered a waiver, and no proportionate valuation by the assessor shall then be required.
C.R.S. § 39-28.5-102.5 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-102.5
39-28.5-102.5. Tax levied - state constitution
Status: in_force

39-28.5-102.5. Tax levied - state constitution. Pursuant to section 21 of article X of the state constitution, there is levied, in addition to the tax levied pursuant to section 39-28.5-102, a tax on the sale, use, consumption, handling, or distribution of tobacco products by distributors and remote retail sellers, at a rate of twenty percent of the manufacturer's list price. The tax shall be paid to and collected by the department. The tax shall be imposed in the same manner as the tax described in section 39-28.5-102.
C.R.S. § 39-22-1903 — CO Code / Title 39 / Article 22 / Part 19 / Section 39-22-1903
39-22-1903. Contributions credited to the fund - appropriation
Status: in_force

39-22-1903. Contributions credited to the fund - appropriation. The department of revenue shall determine annually the total amount designated pursuant to section 39-22-1902 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the western slope military veterans' cemetery fund created in section 28-5-708 (1)(a), C.R.S.
C.R.S. § 39-31-105 — CO Code / Title 39 / Article 31 / Section 39-31-105
39-31-105. Executive director - rule-making - collection of erroneous payments - waiver
Status: in_force

39-31-105. Executive director - rule-making - collection of erroneous payments - waiver. (1) The executive director of the department of revenue may promulgate rules necessary for the administration of this article 31. Such rules shall be promulgated in accordance with article 4 of title 24.

(2) If the department of revenue incorrectly pays a grant under section 39-31-101 as a result of a departmental error, the executive director of the department may waive the reimbursement of the grant and any related interest or penalties that accrue.
C.R.S. § 39-13-101 — CO Code / Title 39 / Article 13 / Section 39-13-101
39-13-101. Legislative declaration
Status: in_force

39-13-101. Legislative declaration. (1) The general assembly declares that, in enacting laws relating to the general property tax, it has provided that certain property in each county of the state shall be appraised and the actual value thereof determined by the assessor and that one of the several factors to be considered by him in determining the actual value of any property shall be "comparison with other properties of known or recognized value".

(2) It further declares that such comparison may be best effected if there is available to the assessor a continuing record of the consideration paid or to be paid by purchasers of real property evidenced, prior to recording, on the document conveying title to such property and recorded in the office of the county clerk and recorder in the several counties of the state in the manner provided by law and that this article is enacted to provide a means of developing such continuing record and making such record available for use primarily by assessors.
C.R.S. § 39-26-122.7 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-122.7
39-26-122.7. Filing and remittance of remote sales - standard sales tax reporting form for re
Status: repealed

39-26-122.7. Filing and remittance of remote sales - standard sales tax reporting form for remote sales - delayed distributions - central audit bureau - creation. (Repealed)
C.R.S. § 39-30.5-108 — CO Code / Title 39 / Article 30.5 / Section 39-30.5-108
39-30.5-108. Severability
Status: in_force

39-30.5-108. Severability. If any provision of this article or the application thereof to any person or circumstance is held invalid, such invalidity does not affect other provisions or applications of this article that can be given effect without the invalid provision or application, and to this end the provisions of this article are declared to be severable.
C.R.S. § 39-13-103 — CO Code / Title 39 / Article 13 / Section 39-13-103
39-13-103. Evidence of payment of fee
Status: in_force

39-13-103. Evidence of payment of fee. Each county clerk and recorder shall evidence payment of the documentary fee imposed in this article in the recording annotation or by imprinting, typing, stamping, or writing in ink on the margin or other blank portion of every document to which such fee applies the words "State Documentary Fee", the amount of documentary fee paid, and the date upon which paid, which impression or notation shall be made on such document before it is recorded.
C.R.S. § 39-22-5301 — CO Code / Title 39 / Article 22 / Part 53 / Section 39-22-5301
39-22-5301. Legislative declaration
Status: in_force

39-22-5301. Legislative declaration. (1) The general assembly hereby finds and declares that:

(a) Feeding Colorado is an association of the five Feeding America food banks serving all Colorado. Member food banks include Care and Share Food Bank for Southern Colorado, Community Food Share, Food Bank for Larimer County, Food Bank for the Rockies, and Weld Food Bank.

(b) Feeding Colorado distributes meals to children, older adults, and families in need across all counties in Colorado in an effort to catalyze a movement against hunger in Colorado.

(c) In order to assist Feeding Colorado in fulfilling its mission, the general assembly recognizes that many citizens of Colorado may be willing to provide money to assist in its efforts. It is therefore the intent of the general assembly to provide Coloradans the opportunity to support the efforts of Feeding Colorado by allowing citizens to make a voluntary contribution on their state income tax return form to the Feeding Colorado fund for that purpose.
C.R.S. § 39-28.8-501 — CO Code / Title 39 / Article 28.8 / Part 5 / Section 39-28.8-501
39-28.8-501. Marijuana tax cash fund - creation - distribution - legislative declaration - re
Status: repealed

39-28.8-501. Marijuana tax cash fund - creation - distribution - legislative declaration - repeal. (1) The marijuana tax cash fund, referred to in this part 5 as the "fund", is created in the state treasury. The fund consists of any applicable retail marijuana sales tax transferred pursuant to section 39-28.8-203 (1)(b) on or after July 1, 2014, and any revenues transferred to the fund from any sales tax imposed pursuant to section 39-26-106 on the retail sale of products under article 10 of title 44.

(2) (a) (I) The general assembly may appropriate money in the fund to the department of revenue for the direct and indirect costs associated with implementing this article 28.8 and article 10 of title 44.

(II) Repealed.

(b) (I) The general assembly hereby finds and declares that the retail marijuana excise tax and sales tax created a new revenue stream for the state, and the basis of these taxes is the legalization of marijuana, which presents unique issues and challenges for the state and local governments. Thus, there is a need to use some of the sales tax revenue for marijuana-related purposes. But, as this is revenue from a tax, the general assembly may appropriate this money for any purpose.

(II) The general assembly further declares that the new retail marijuana tax revenue presents an opportunity to invest in services, support, intervention, and treatment related to marijuana and other drugs.

(III) Therefore, the purposes identified in this subsection (2) prioritize appropriations related to legalized marijuana, such as drug use prevention and treatment, protecting the state's youth, and ensuring the public peace, health, and safety.

(IV) Subject to the limitation in subsection (5) of this section, the general assembly may annually appropriate any money in the fund for the following purposes:

(A) To educate people about marijuana to prevent its illegal use or legal abuse;

(B) To provide services for adolescents and school-aged children in school settings or through community-based organizations;

(C) To treat and provide related services to people with any type of substance use or mental health disorder, including those with co-occurring disorders, or to evaluate the effectiveness and sufficiency of behavioral health services;

(D) For jail-based and other behavioral health services for persons involved in or diverted from the criminal justice system;

(E) For state regulatory enforcement, policy coordination, or litigation defense costs related to retail or medical marijuana;

(F) For law enforcement and law enforcement training, including any expenses for the police officers standards and training board training or certification;

(G) For the promotion of public health, including poison control, prescription drug take-back programs, the creation of a marijuana laboratory testing reference library, and other public health services related to controlled substances;

(H) To study the use of marijuana and other drugs, their health effects, and other social impacts related to them;

(I) To research, regulate, study, and test hemp or hemp seeds;

(J) to (L) Repealed.

(M) For the expenses of the department of education and the department of public health and environment in developing and maintaining the resource bank for educational materials on marijuana and providing technical assistance as required in section 22-2-127.7;

(N) For housing, rental assistance, and supportive services, including reentry services, pursuant to section 24-32-721;

(O) For the development of local dually identified crossover youth plans and services as described in section 19-2.5-302;

(P) For comprehensive quality physical education instruction pursuant to article 99 of title 22;

(Q) and (R) Repealed.

(S) For the program to support entrepreneurs in the marijuana industry created in section 24-48.5-128 (3);

(T) For expenses relating to the reduction of collateral consequences experienced by people previously sentenced for drug offenses;

(U) For trial court programs administered by the judicial department.

(c) Subject to the limitations in subsection (5) of this section and in addition to the purposes for which the general assembly may appropriate money in the fund specified in subsections (2)(a) and (2)(b) of this section, the general assembly may also direct the state treasurer to transfer money in the fund to the high-cost special education trust fund.

(3) Any moneys in the fund not expended for the purposes specified in subsection (2) of this section may be invested by the state treasurer as provided by law. All interest and income derived from the investment and deposit of moneys in the fund shall be credited to the fund. Any unexpended and unencumbered moneys remaining in the fund at the end of a fiscal year remain in the fund and shall not be credited or transferred to the general fund or another fund.

(4) Repealed.

(4.5) (a) On July 1, 2019, the state treasurer shall transfer from the fund to the high-cost special education trust fund, created in section 22-20-114.7, the amount specified in section 22-20-114.7 (2)(b)(I).

(b) This subsection (4.5) is repealed, effective July 1, 2027.

(4.6) Repealed.

(4.7) (a) On July 1, 2024, the state treasurer shall transfer one million dollars from the fund to the information technology capital account of the capital construction fund created in section 24-75-302 (3.7)(a).

(b) This subsection (4.7) is repealed, effective July 1, 2025.

(4.8) The state treasurer shall transfer from the fund to the public school capital construction assistance fund created in section 22-43.7-104:

(a) Fifty million dollars on June 1, 2022; and

(b) (Deleted by amendment, L. 2023.)

(c) Twenty million dollars on June 1, 2026.

(4.9) (a) On August 1, 2021, and on August 1 of each year thereafter, the state treasurer shall make the following transfers from the fund:

(I) Thirteen thousand dollars to the restorative justice surcharge fund established in section 18-25-101;

(II) Three hundred eleven thousand dollars to the crime victim compensation fund established in section 24-4.1-117, distributed in accordance with subsection (4.9)(b) of this section; and

(III) Two hundred seventy-four thousand dollars to the victims and witnesses assistance and law enforcement fund established in section 24-4.2-103, distributed in accordance with subsection (4.9)(c) of this section.

(b) (I) The state court administrator shall distribute the money transferred pursuant to subsection (4.9)(a)(II) of this section to the crime victim compensation fund in each judicial district in proportion to each district's percentage of total statewide surcharges collected pursuant to section 24-4.1-117 (2) for the three-year fiscal year period beginning July 1, 2016. The state court administrator shall not retain any money transferred pursuant to subsection (4.9)(a)(II) of this section for its administrative costs associated with making the distribution.

(II) Notwithstanding subsection (4.9)(b)(I) of this section, on and after July 1, 2024, the state court administrator shall distribute the money transferred pursuant to subsection (4.9)(a)(II) of this section:

(A) To the eighteenth judicial district crime victim compensation fund in proportion to the total surcharges collected in Arapahoe county for the three-year fiscal year period beginning July 1, 2016; and

(B) To the twenty-third judicial district crime victim compensation fund in proportion to the total surcharges collected in Douglas, Elbert, and Lincoln counties for the three-year fiscal year period beginning July 1, 2016.

(c) (I) The state court administrator shall distribute the money transferred pursuant to subsection (4.9)(a)(III) of this section to the victims and witnesses assistance and law enforcement fund in each judicial district in proportion to each district's percentage of total statewide surcharges collected pursuant to section 24-4.2-103 (1) for the three-year fiscal year period beginning July 1, 2016. The state court administrator shall not retain any money transferred pursuant to subsection (4.9)(a)(III) of this section for its administrative costs associated with making the distribution.

(II) Notwithstanding subsection (4.9)(c)(I) of this section, on and after July 1, 2024, the state court administrator shall distribute the money transferred pursuant to subsection (4.9)(a)(III) of this section:

(A) To the eighteenth judicial district victims and witnesses assistance and law enforcement fund in proportion to the total surcharges collected in Arapahoe county for the three-year fiscal year period beginning July 1, 2016; and

(B) To the twenty-third judicial district victims and witnesses assistance and law enforcement fund in proportion to the total surcharges collected in Douglas, Elbert, and Lincoln counties for the three-year fiscal year period beginning July 1, 2016.

(5) (a) In order to create a reserve within the fund that is available for expenditures if actual revenue is less than anticipated revenue, the total amount that the general assembly appropriates from the fund for a state fiscal year shall not exceed the amount that, based on the most recent estimate available, would cause the portion of the money in the fund that is not appropriated for the state fiscal year to be less than fifteen percent of the total amount appropriated from the fund for the state fiscal year.

(b) For purposes of calculating the reserve set forth in subsection (5)(a) of this section:

(I) The most recent estimate available is as of the date of the introduction of the bill that appropriates money from the fund; and

(II) Any portion of the fund that is designated to constitute part of the state emergency reserve for the state fiscal year is excluded from the reserve amount.

(6) To increase transparency, the marijuana enforcement division in the department shall include a link on its website that describes the disposition of the retail marijuana excise tax revenue and how the revenue from the fund was appropriated for the fiscal year 2015-16 and each fiscal year thereafter.

(7) to (9) Repealed.
C.R.S. § 39-3-108 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-108
39-3-108. Property - nonresidential - health-care facility - water company - charitable pu
Status: in_force

39-3-108. Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations. (1) Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if:

(a) Such property is nonresidential;

(b) Such property is licensed by the state of Colorado as a health-care facility; or

(c) Such property is used as an integral part of a nonprofit domestic water company.

(1.3) Nonresidential property that is owned and used solely and exclusively by a qualified amateur sports organization shall be presumed to be owned and used solely and exclusively for strictly charitable purposes. For purposes of this subsection (1.3), the term "qualified amateur sports organization" means any organization organized and operated exclusively to foster local, statewide, national, or international amateur sports competition if such organization is also organized and operated primarily to support and develop amateur athletes for national or international competition in sports; except that no part of the net earnings of such organization inure to the benefit of any private shareholder or individual. So long as a qualified amateur sports organization demonstrates that its membership is open to any individual who is an amateur athlete, coach, trainer, manager, administrator, or official active in such sport or to any amateur sports organization that conducts programs in such sport, or both, the organization shall be presumed to provide public benefits to an indefinite number of persons and to directly benefit the people of Colorado whether or not the right to benefit may depend upon voluntary membership in the organization.

(1.5) No requirement shall be imposed that use of property which is otherwise exempt pursuant to the provisions of this section shall benefit the people of Colorado in order to qualify for said exemption.

(2) Any exemption claimed pursuant to the provisions of subsection (1) of this section shall comply with the provisions of section 39-2-117.

(3) (a) When any property of a health-care facility, real or personal, or any portion thereof, which is otherwise exempt from the levy and collection of property tax pursuant to the provisions of paragraph (b) of subsection (1) of this section, is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5, such property or portion thereof shall be exempt from the levy and collection of property tax if the use of the property or portion thereof does not result in gross income derived from any unrelated trade or business to the owner which is in excess of fifteen percent of the total gross revenues derived from the operation of the property. Gross income derived from any unrelated trade or business shall be determined pursuant to the provisions of sections 511 through 513 of the federal "Internal Revenue Code of 1986", as amended.

(b) If the use of any property or portion thereof results in gross income derived from any unrelated trade or business in excess of fifteen percent of the total gross revenues to the owner derived from the operation of the property, the administrator shall determine the value of the nonexempt portion of the property for property tax purposes.
C.R.S. § 39-1.5-102 — CO Code / Title 39 / Article 1.5 / Section 39-1.5-102
39-1.5-102. Definitions
Status: in_force

39-1.5-102. Definitions. As used in this article, unless the context otherwise requires:

(1) "Capital improvement" means any road or highway, school facility or equipment, domestic, commercial, or industrial water facility, sewage facility, police and fire protection facility or equipment, hospital facility or equipment, or any other local government administrative or judicial facility which a local government is authorized by law to acquire or construct.

(2) "Local government" means a county, municipality as defined in section 31-1-101, C.R.S., school district, or special district which has the authority to impose general property taxes.

(3) "Operation" means the development, construction, and operation of any facility for the production of energy or the extraction, processing, conversion, or refining of minerals, including, but not limited to, a mine, power plant, mill, retort, or related facility, or any combination thereof under the same ownership, if the valuation for assessment of the taxable property of the operation within the boundaries of a local government is estimated to exceed fifty million dollars when the operation begins functioning.
C.R.S. § 39-28.6-112 — CO Code / Title 39 / Article 28.6 / Section 39-28.6-112
39-28.6-112. Revenue and spending limitations
Status: in_force

39-28.6-112. Revenue and spending limitations. Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, any revenue generated by the tax imposed by this article 28.6 approved by the voters at the statewide election in November 2020 may be collected and spent as a voter-approved revenue change.
C.R.S. § 39-10-110 — CO Code / Title 39 / Article 10 / Section 39-10-110
39-10-110. Publication of delinquent taxes
Status: in_force

39-10-110. Publication of delinquent taxes. During the month of September, the treasurer shall publish for one time only in a newspaper published in his county a notice listing the names and addresses of all persons whose taxes on personal property are unpaid and delinquent, with the amount of such taxes and delinquent interest thereon to and including the last day of September, plus the fee prescribed in section 30-1-102, C.R.S. Such notice shall recite that, if the amount of such delinquent taxes, delinquent interest, and fee is not paid by the last day of September, the personal property upon which such taxes were levied shall be subject to distraint, seizure, and sale. If there is no newspaper published in the county, then the treasurer shall conspicuously post copies of such notice in the county courthouse, in the treasurer's office, and in at least one other public place in the county seat.
C.R.S. § 39-11-123 — CO Code / Title 39 / Article 11 / Section 39-11-123
39-11-123. Transfer of certificates - irrigation or drainage district taxes
Status: in_force

39-11-123. Transfer of certificates - irrigation or drainage district taxes. Any county in this state having in its possession or under its control certificates of purchase resulting from the sale of a tax lien on land for the nonpayment of irrigation or drainage district taxes or assessments, by agreement with the board of directors of the district involved, may assign, sell, or transfer such certificates as provided in section 39-11-122.
C.R.S. § 39-11.5-118 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-118
39-11.5-118. Abbreviations, letters, and figures may be used
Status: in_force

39-11.5-118. Abbreviations, letters, and figures may be used. In all advertisements for the public auction and in entries required to be made by the assessor, county clerk and recorder, treasurer, or other county officers in lists, books, rolls, certificates, receipts, deeds, or notices, the assessor, county clerk and recorder, treasurer, or other county officer may use letters, figures, and abbreviations to denote townships, ranges, sections, parts of sections, lots, blocks, dates and amounts of taxes, delinquent interest, and costs.
C.R.S. § 39-22-2106 — CO Code / Title 39 / Article 22 / Part 21 / Section 39-22-2106
39-22-2106. Rules
Status: in_force

39-22-2106. Rules. The authority and the executive director of the department, in consultation with each other, shall promulgate rules necessary for their respective administration of this part 21. Rules of the executive director of the department shall be promulgated in accordance with article 4 of title 24, C.R.S. Rules of the authority shall be adopted pursuant to section 29-4-708, C.R.S.
C.R.S. § 39-28-115 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-115
39-28-115. List of licensed wholesalers - published on website
Status: in_force

39-28-115. List of licensed wholesalers - published on website. On or before December 31, 2009, the department shall publish on its website a list of the names and addresses of all licensed wholesalers. The list shall be updated within seven days of any changes to the list.
C.R.S. § 39-6-117 — CO Code / Title 39 / Article 6 / Section 39-6-117
39-6-117. County boards of equalization - authority
Status: in_force

39-6-117. County boards of equalization - authority. Nothing in this article shall be construed to affect the authority of county boards of equalization to raise, lower, or adjust any valuation for assessment appearing in the assessment roll as provided in section 39-8-102 (1).
C.R.S. § 39-22-5504 — CO Code / Title 39 / Article 22 / Part 55 / Section 39-22-5504
39-22-5504. Recapture
Status: in_force

39-22-5504. Recapture. (1) As of the last day of any taxable year during the compliance period, if the amount of the qualified basis of a qualified development with respect to a taxpayer is less than the amount of the qualified basis as of the last day of the prior taxable year, then the amount of the taxpayer's state income tax liability for that taxable year must be increased by the credit recapture amount.

(2) For purposes of subsection (1) of this section, the credit recapture amount is an amount equal to the aggregate decrease in the credit allowed to the taxpayer pursuant to this part 55 for all prior taxable years that would have resulted if the accelerated portion of the credit allowable by reason of this part 55 were not allowed for all prior taxable years with respect to the reduced amount of qualified basis described in subsection (1) of this section.

(3) For purposes of subsection (2) of this section, the accelerated portion of the credit for the prior taxable years with respect to any amount of qualified basis is the difference between:

(a) The aggregate amount of the credit allowed pursuant to this part 55, notwithstanding this subsection (3), for the years with respect to such qualified basis; and

(b) The aggregate amount of the credit that would be allowed pursuant to this part 55 for such years with respect to the qualified basis if the aggregate credit that would have been allowable, but for this subsection (3), for the entire compliance period were allowable ratably over fifteen years.

(4) In the event that recapture of any credit is required in any tax year, the return submitted for that tax year to the department shall include the proportion of credit required to be recaptured, the identity of each taxpayer subject to the recapture, and the amount of credit previously allocated to such taxpayer.

(5) Notwithstanding subsection (1) of this section, credits issued pursuant to this part 55 must not be recaptured if a qualified development, after the initial award of credits, ceases being located in a transit-oriented center within a certified transit-oriented community or in a neighborhood center within a metropolitan planning organization.
C.R.S. § 39-26-402 — CO Code / Title 39 / Article 26 / Part 4 / Section 39-26-402
39-26-402. Refund of state sales and use tax for biotechnology - application requirements a
Status: in_force

39-26-402. Refund of state sales and use tax for biotechnology - application requirements and procedures. (1) For the calendar year commencing January 1, 1999, and for each calendar year thereafter prior to January 1, 2026, each qualified biotechnology taxpayer shall be allowed to claim a refund of all state sales and use tax paid by the qualified biotechnology taxpayer, pursuant to parts 1 and 2 of this article 26, on the sale, storage, use, or consumption of tangible personal property to be used in Colorado directly and predominately in research and development of biotechnology during that calendar year.

(2) To claim the refund allowed by subsection (1) of this section, a qualified biotechnology taxpayer shall submit a refund application to the department of revenue on a form provided by the department. Such application shall be submitted no earlier than January 1 and no later than April 1 of the calendar year following the calendar year for which the refund is claimed. The application shall be accompanied by proof of payment of state sales and use taxes paid by the qualified biotechnology taxpayer in the immediately preceding calendar year. The application shall also include any additional information that the department of revenue may require by rule, which may include, without limitation, a detailed list of all expenditures that support a claim for a refund, the name and addresses of an individual who maintains records of such expenditures, and a statement that the qualified biotechnology taxpayer agrees to furnish records of all such expenditures to the department of revenue upon request. No refund shall be allowed if the qualified biotechnology taxpayer has not complied with this subsection (2).
C.R.S. § 39-12-110 — CO Code / Title 39 / Article 12 / Section 39-12-110
39-12-110. Payment when certificate lost
Status: in_force

39-12-110. Payment when certificate lost. If there is a loss or wrongful detention of such certificate and the land therein described has been redeemed, the owner thereof may exhibit to the treasurer evidence of such loss or detention, and, upon his making the same to appear satisfactory to the treasurer and upon his executing a bond with sufficient surety that he will refund such redemption money, with twenty-five percent per annum interest thereon, if any person thereafter shows his right thereto, the treasurer shall pay such redemption money to the person so executing such bond.
C.R.S. § 39-26-204.5 — CO Code / Title 39 / Article 26 / Part 2 / Section 39-26-204.5
39-26-204.5. Remittance of tax - electronic database - retailer held harmless - repeal
Status: repealed

39-26-204.5. Remittance of tax - electronic database - retailer held harmless - repeal. (1) (a) The provisions of section 39-26-105.3 allowing vendors to be held harmless for collecting the incorrect amount of tax due on a purchase when relying on a certified database to determine the jurisdictions to which tax is owed shall apply to any retailer doing business in this state and making sales of tangible personal property for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.

(b) This subsection (1) is repealed, effective ninety days after the date that the revisor of statutes is notified by the department of revenue that a geographic information system that meets the defined scope of work set forth in the request for solicitation, provided by the state, is online, tested, and verified by the department of revenue to be operational, supported, and available for a retailer to use to determine the taxing jurisdiction in which an address resides. The department of revenue shall notify the revisor of statutes in writing, by email to revisorofstatutes.ga@coleg.gov, no later than fifteen days after such a system is online, tested, and verified by the department of revenue to be operational, supported, and available for use.

(2) The provisions of section 39-26-105.2 allowing vendors to be held harmless for collecting the incorrect amount of tax due on a purchase when using the data contained in the GIS database, or using data from a third-party database that is verified to use the most recent information provided by the GIS database, to determine the jurisdictions to which tax is owed applies to any retailer doing business in this state and making sales of tangible personal property for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.
C.R.S. § 39-28.8-205 — CO Code / Title 39 / Article 28.8 / Part 2 / Section 39-28.8-205
39-28.8-205. Rules
Status: in_force

39-28.8-205. Rules. The department shall promulgate rules for the implementation of this part 2 in accordance with the "State Administrative Procedure Act", article 4 of title 24, C.R.S.
C.R.S. § 39-22-307 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-307
39-22-307. Credit allowed for prior payment of impact assistance
Status: repealed

39-22-307. Credit allowed for prior payment of impact assistance. (Repealed)
C.R.S. § 39-22-654 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-654
39-22-654. Additional listed transactions - report
Status: in_force

39-22-654. Additional listed transactions - report. (1) The department shall submit a report to the finance committees of the senate and house of representatives, or any successor committees, by January 31, 2010, and on or before every January 31 thereafter, its recommendation for the inclusion of any additional listed transactions for purposes of this subpart 2.

(2) The department shall consult with any interested parties prior to the submission of the report as specified in subsection (1) of this section.
C.R.S. § 39-22-4303 — CO Code / Title 39 / Article 22 / Part 43 / Section 39-22-4303
39-22-4303. Contributions credited to the American Red Cross Colorado disaster response, rea
Status: in_force

39-22-4303. Contributions credited to the American Red Cross Colorado disaster response, readiness, and preparedness fund - creation - appropriation. (1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-4302 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the American Red Cross Colorado disaster response, readiness, and preparedness fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.

(2) The general assembly shall appropriate annually from the American Red Cross Colorado disaster response, readiness, and preparedness fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of the fiscal year, after subtracting the appropriation to the department, shall be transferred to the American Red Cross Colorado Chapters.
C.R.S. § 39-14-101 — CO Code / Title 39 / Article 14 / Section 39-14-101
39-14-101. Definitions
Status: in_force

39-14-101. Definitions. As used in this article, unless the context otherwise requires:

(1) "Authorized agent" shall have the same meaning as set forth in section 38-29-102 (1), C.R.S.

(1.5) "Conveyance" means any transfer of a real property interest or manufactured home for some consideration in money or money's worth.

(2) "Conveyance document" means any document upon which a documentary fee is imposed pursuant to section 39-13-102.

(3) "Declaration" means a form prescribed by the property tax administrator, and approved by the state board of equalization after review by the advisory committee to the property tax administrator as provided in section 39-9-103 (10), that contains information to assist the assessor in determining the value of real property and manufactured homes required to be furnished under this article pursuant to section 39-14-102 or 39-14-103.

(4) "Manufactured home" shall have the same meaning as set forth in section 39-1-102 (7.8).

(5) "Manufactured home title application" means an application for a new certificate of title in accordance with the provisions of part 1 of article 29 of title 38, C.R.S., that is made after a sale or transfer described in section 38-29-112 (1) or 38-29-114 (1), C.R.S.

(6) "Verification of application form" shall have the same meaning as set forth in section 38-29-102 (13), C.R.S.
C.R.S. § 39-21-402 — CO Code / Title 39 / Article 21 / Part 4 / Section 39-21-402
39-21-402. Definitions
Status: in_force

39-21-402. Definitions. As used in this part 4, unless the context otherwise requires:

(1) "Legislative oversight committee" or "committee" means the legislative oversight committee concerning tax policy established in section 39-21-403.

(2) "Task force" means the task force concerning tax policy established pursuant to section 39-21-404.

(3) "Tax policy" refers to decisions by the state or local governments regarding taxes that have or may be levied, and includes an analysis of the benefits and burdens of the state's overall tax structure with respect to the promotion of certainty, fairness, adequacy, transparency, and administrative ease. The scope of "tax policy" to be considered by the committee and the task force is annually determined by the committee as set forth in section 39-21-403 (2)(b).
C.R.S. § 39-5-127 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-127
39-5-127. Correction of assessments
Status: in_force

39-5-127. Correction of assessments. Whenever the state board of equalization makes any change in the abstract of assessment of any county or orders an increase or decrease in the valuation of any class or subclass of property located therein, the assessor shall make the necessary changes in the abstract of assessment of the next succeeding taxable year required to carry out such order; except that, whenever the state board of equalization changes the valuation of any class or subclass of property pursuant to section 39-9-103 (7), the assessor shall make the necessary changes in the abstract of assessment of the current taxable year required to carry out such order.
C.R.S. § 39-2-106 — CO Code / Title 39 / Article 2 / Section 39-2-106
39-2-106. Employees - compensation
Status: in_force

39-2-106. Employees - compensation. Pursuant to the provisions of section 13 of article XII of the state constitution, the property tax administrator may employ a secretary and such other clerical and professional personnel as may be required to perform his duties. Compensation of the property tax administrator and other employees and necessary expenses of the division of property taxation shall be paid from annual appropriations made to the division by the general assembly. Any costs of the property tax administrator in implementing the assessment and levy procedures required pursuant to section 39-5-132 shall be paid by the local taxing authorities pursuant to said section.
C.R.S. § 39-29-101 — CO Code / Title 39 / Article 29 / Section 39-29-101
39-29-101. Legislative declaration
Status: in_force

39-29-101. Legislative declaration. (1) The general assembly hereby finds and declares that, when nonrenewable natural resources are removed from the earth, the value of such resources to the state of Colorado is irretrievably lost. Therefore, it is the intent of the general assembly to recapture a portion of this lost wealth through a special excise tax, in addition to other business taxes, on the nonrenewable natural resources removed from the soil of this state and sold for private profit.

(2) The general assembly further finds and declares that the severance of nonrenewable resources provides a potential source of revenue to the state and its political subdivisions. Therefore, it is the intent of the general assembly to impose a tax on the process of severance in addition to other business taxes.

(3) It additionally is the intent of the general assembly that a portion of the revenues derived from such a severance tax be used by the state for public purposes, that a portion be held by the state in a perpetual trust fund, and that a portion be made available to local governments to offset the impact created by nonrenewable resource development.
C.R.S. § 39-21-114.5 — CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-114.5
39-21-114.5. Surrender of property subject to levy - definition
Status: in_force

39-21-114.5. Surrender of property subject to levy - definition. (1) For any person in possession of property or rights to property owned by or owing to a taxpayer that is subject to levy:

(a) (I) Except as provided in subsection (1)(a)(II) of this section, a person shall, upon demand of the executive director, surrender the property or the rights to the property subject to levy to the executive director.

(II) A person is not required to surrender the property or the rights to the property belonging to the taxpayer that is subject to levy to the executive director if the person, at the time of the demand, has a valid right of setoff or an interest superior to the department's.

(b) If the person is a bank or other financial institution, the bank or other financial institution shall surrender any deposits in the bank or financial institution within twenty-one days after service of the levy.

(c) If the person is an employer, the employer shall surrender salary or wages within twenty-one days after the end of the taxpayer's pay period. The effect of a levy on salary or wages payable to or received by a taxpayer is continuous from the date the levy is first made until the department releases the levy. The levy for any pay period may not exceed twenty-five percent of the taxpayer's disposable earnings. For purposes of this section, "disposable earnings" has the same meaning as set forth in section 13-54-104 (1).

(2) Any person who fails to or refuses to surrender property or rights to property owned by or owing to a taxpayer that is subject to levy upon demand by the executive director is liable to the state for a sum equal to the value of the property or the rights to the property that is not surrendered, not to exceed the amount of the liability for which the levy was made. Any amount recovered under this subsection (2) is credited against the liability for which the levy was made.

(3) Any person in possession of property or rights to the property belonging to a taxpayer that is subject to levy and upon which a levy has been made, who, upon demand by the executive director, surrenders such property or rights to the property to the executive director or who pays the liability required under subsection (2) of this section is discharged from any obligation or liability to the taxpayer and any other person with respect to the property or rights to the property arising from the surrender or payment.
C.R.S. § 39-6-109 — CO Code / Title 39 / Article 6 / Section 39-6-109
39-6-109. Assessor to examine books - records
Status: in_force

39-6-109. Assessor to examine books - records. (1) The assessor has the authority and right at any time to examine the books, accounts, and records of any person owning, managing, or operating a producing mine in order to verify the statement filed by such person, and, if from such examination the assessor finds such statement or any material part thereof to be willfully false or misleading, the assessor shall proceed to value such producing mine for assessment as though no statement had been filed.

(2) Upon the request of the assessor, the owner or operator of a producing mine shall provide to the assessor all documentation supporting the amounts reported on the statement filed by such owner or operator.

(3) The division of property taxation shall set forth guidelines for the implementation of this section.
C.R.S. § 39-22-536 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-536
39-22-536. Credit for food contributed to hunger-relief charitable organizations - definiti
Status: repealed

39-22-536. Credit for food contributed to hunger-relief charitable organizations - definitions - repeal. (Repealed)
C.R.S. § 39-37-301 — CO Code / Title 39 / Article 37 / Part 3 / Section 39-37-301
39-37-301. Firearms and ammunition excise tax cash fund - creation - distribution
Status: in_force

39-37-301. Firearms and ammunition excise tax cash fund - creation - distribution. (1) (a) The firearms and ammunition excise tax cash fund is created in the state treasury. The fund consists of money transferred to the fund pursuant to section 39-37-110 (2) and any other money that the general assembly may appropriate or transfer to the fund.

(b) The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(2) (a) Except for any money in the fund that is annually appropriated by the general assembly pursuant to subsection (2)(b) of this section, money paid into the fund pursuant to section 39-37-110 (2) or credited to the fund pursuant to subsection (1)(b) of this section must be distributed from the fund as follows:

(I) (A) The first thirty million dollars paid into the fund in the first fiscal year in which money is transferred to the fund must be transferred to the Colorado crime victim services fund created in section 24-33.5-505.5 (2) and used for crime victim services grants, as described in section 24-33.5-505.5 (3).

(B) For each fiscal year thereafter, the executive director or the executive director's designee shall annually calculate and adjust the amount required to be transferred pursuant to subsection (2)(a)(I)(A) of this section for inflation or deflation and shall round the adjusted amount upward or downward to the nearest one thousand dollars. Inflation or deflation is measured by 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. The state treasurer shall transfer the amount calculated by the executive director or the executive director's designee pursuant to this subsection (2)(a)(I)(B) in accordance with the requirement in subsection (2)(a)(I)(A) of this section.

(II) After the requirement in subsection (2)(a)(I) of this section is met, the next eight million dollars paid into the fund in each fiscal year must be transferred to the behavioral and mental health cash fund created in section 24-75-230 (2)(a); and

(III) After the requirement in subsection (2)(a)(II) of this section is met, the next one million dollars paid into the fund in each fiscal year must be transferred to the school security disbursement program cash fund created in section 24-33.5-1811 (1).

(b) Subject to annual appropriation by the general assembly, for state fiscal year 2024-25 and any state fiscal year thereafter, the department of revenue may expend money from the fund for direct and indirect costs associated with implementing and administering this article 37.

(3) Notwithstanding any other provision of this section, on June 30, 2025, and June 30, 2026, the state treasurer shall transfer from the fund to the general fund an amount of money equal to the amount of money used in the state fiscal years 2024-25 and 2025-26 from the general fund to pay the costs of implementing and administering this article 37.
C.R.S. § 39-22-127 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-127
39-22-127. Credit for providing foster care - refund of excess state revenues for fiscal ye
Status: repealed

39-22-127. Credit for providing foster care - refund of excess state revenues for fiscal years commencing on or after January 1, 2000 - legislative declaration. (Repealed)