C.R.S. § 39-1-110 — CO Code / Title 39 / Article 1 / Section 39-1-110
39-1-110. Notice - formation of political subdivision - boundary change of special distric
Status: in_force

39-1-110. Notice - formation of political subdivision - boundary change of special district. (1) (a) When any petition for the organization of a political subdivision is filed, the clerk of any court or board or any other officer with whom the petition has been filed shall immediately, in writing, notify the assessor and the board of county commissioners of each county in which the proposed political subdivision is to be located and the division of local government of the filing, and such notice shall specify the boundaries of the proposed political subdivision. No political subdivision shall levy a tax for the calendar year in which it has been organized unless, prior to July 1 of said year, the assessor and the board of county commissioners of each county within which such political subdivision is located have been notified of its organization and have received from its governing body the following:

(I) Official notice that a tax will be levied for such year;

(II) A legal description; and

(III) A map of the political subdivision.

(b) No levy for the calendar year in which a political subdivision has been organized shall be made by the board of county commissioners or certified to the assessor unless the political subdivision has complied with the provisions of paragraph (a) of this subsection (1).

(1.5) No political subdivision that is a special district shall levy a tax against property included in the special district for the calendar year during which such property was included unless, prior to May 1 of said year or, if such property is included in the special district pursuant to section 32-1-401 (2), C.R.S., prior to July 1 of said year, the court order of inclusion has been filed with the county clerk and recorder of the county in which the inclusion took place in accordance with the provisions of section 32-1-105, C.R.S.

(1.8) A political subdivision that is a special district shall not levy a tax against property excluded from the special district for the calendar year during which such exclusion becomes effective if, prior to May 1 of said year, the court order of exclusion has been filed with the county clerk and recorder of the county in which the exclusion took place in accordance with the provisions of section 32-1-105, C.R.S.

(2) Whenever all or any portion of a political subdivision becomes part of another county by reason of any change in county boundaries, the governing body of such political subdivision shall, within thirty days after the effective date of such change, notify, in writing, the assessor and the board of county commissioners of the county, of which all or any portion of such political subdivision has become a part, of its intention to levy a tax for the year in which such change became effective.

(3) The provisions of this section shall not apply to any school district, local college district, health service district created pursuant to section 32-1-1003, C.R.S., or health assurance district created pursuant to section 32-1-1003.5, C.R.S.

(4) For purposes of this section, "special district" means a special district formed in accordance with the provisions of title 32, C.R.S.
C.R.S. § 39-5-101 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-101
39-5-101. Duties of assessor
Status: in_force

39-5-101. Duties of assessor. The assessor shall list all taxable real and personal property located within his county on the assessment date, other than that comprising the property and plant of public utilities.
C.R.S. § 39-27-108 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-108
39-27-108. Penalty for failure to report or pay tax
Status: in_force

39-27-108. Penalty for failure to report or pay tax. Any person who willfully fails or refuses to make the report or payment of tax due to the executive director of the department of revenue as provided in sections 39-27-105 to 39-27-108, for which no penalty is expressly provided, and any person who willfully makes any false report or statement as to the amount of gasoline or special fuel acquired, sold, or used or any false statement relative to the kind or character and the amount of the gasoline or special fuel received by such person and required to be reported, with intent to evade the payment of the tax imposed in this part 1 on gasoline or special fuel, shall be punished as provided by section 39-21-118. The making and filing of any false statement shall be deemed prima facie evidence of intent to evade the payment of tax imposed in this part 1 on gasoline or special fuel by that means.
C.R.S. § 39-22-516.5 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-516.5
39-22-516.5. Tax credit for innovative motor vehicles - repeal
Status: repealed

39-22-516.5. Tax credit for innovative motor vehicles - repeal. (Repealed)
C.R.S. § 39-22-2102 — CO Code / Title 39 / Article 22 / Part 21 / Section 39-22-2102
39-22-2102. Credit against tax - affordable housing developments - legislative declaration
Status: repealed

39-22-2102. Credit against tax - affordable housing developments - legislative declaration. (1) For income tax years during the credit period, there shall be allowed to any qualified taxpayer a credit with respect to the income taxes imposed by this article in the amount determined by the authority pursuant to this part 21.

(2) The authority may allocate a credit to an owner of a qualified development by issuing to the owner an allocation certificate. The authority may determine the time at which such allocation certificate is issued. The credit shall be in an amount determined by the authority, subject to the following guidelines:

(a) The credit shall be necessary for the financial feasibility of such development;

(b) Repealed.

(c) All allocations shall be made pursuant to the qualified allocation plan; and

(d) The aggregate sum of credits allocated annually shall not exceed the limits set forth in subsection (7) of this section, except for credits allocated for qualified developments that are located in a county that is designated by the qualified allocation plan having been impacted by a federally declared disaster and solely for the purposes of leveraging state and federally natural disaster funds appropriated for such recovery efforts.

(3) If an owner of a qualified development receiving an allocation of a credit is a partnership, limited liability company, S corporation, or similar pass-through entity, the owner may allocate the credit among its partners, shareholders, members, or other qualified taxpayers in any manner agreed to by such persons regardless of whether any such persons are deemed a partner for federal income tax purposes. The owner shall certify to the department the amount of credit allocated to each partner, shareholder, member, or other qualified taxpayer. Each partner, shareholder, member, or other qualified taxpayer admitted as a partner, shareholder, member, or other qualified taxpayer of the owner prior to the filing of a tax credit claiming the credit is allowed to claim such amount subject to any restrictions set forth in this part 21.

(4) No credit shall be allocated pursuant to this part 21 unless the qualified development is the subject of a recorded restrictive covenant requiring the development to be maintained and operated as a qualified development, and is in accordance with the accessibility and adaptability requirements of the federal tax credits and Title VIII of the "Civil Rights Act of 1968", as amended by the "Fair Housing Amendments Act of 1988", for a period of fifteen taxable years, or such longer period as may be agreed to between the authority and the owner, beginning with the first taxable year of the credit period unless corrected within the time provided by sec. 42 (h)(6)(J) of the internal revenue code as applicable to the covenant described in this subsection (4).

(5) The authority shall not allocate a credit pursuant to this part 21 unless:

(a) The developer of the proposed qualified development has conducted a public hearing in the community in which the proposed qualified development is located concerning the project for which the allocation has been applied. At such hearing, the developer of the proposed qualified development shall specify the total cost of the project, the estimated present value of the allocation, and the estimated total amount of the allocation. Public comments and other information shall be solicited at the hearing. The hearing shall be recorded by the developer of the proposed qualified development and the developer shall make copies of the recording available to interested parties. The authority shall consider any comments or other information provided at the hearing when ranking an application for a credit pursuant to this section.

(b) The authority has obtained a written commitment approved by a public vote of the governing body of a local government to provide some monetary, in-kind, or other contribution benefitting the qualified development.

(6) The allocated credit amount may be taken against the taxes imposed by this article for each taxable year of the credit period. Any amount of credit that exceeds the tax due for a taxable year may be carried forward as a tax credit against subsequent years' income tax liability up to eleven tax years following the tax year in which the allocation was made and must be applied first to the earliest years possible. Any amount of the credit that is not used shall not be refunded to the taxpayer.

(7) During each calendar year of the period beginning January 1, 2015, and ending December 31, 2031, the authority may allocate a credit, the full amount of which may be claimed against the taxes imposed by this article 22 for each taxable year of the six-year credit period. The aggregate amount of all credits allocated by the authority in each calendar year of the period beginning January 1, 2015, and ending December 31, 2031, shall not exceed the amount of:

(a) Five million dollars for credits allocated annually beginning on January 1, 2015, and ending December 31, 2019, pursuant to subsection (1) of this section and section 39-22-2105 combined, except for credits allocated in 2015 and 2016 for qualified developments that are located in a county that is designated by the qualified allocation plan as having been impacted by a natural disaster;

(a.5) Ten million dollars for credits allocated annually beginning on January 1, 2020, and ending on December 31, 2031, pursuant to subsection (1) of this section and section 39-22-2105 combined;

(a.7) In addition to the amounts described in subsection (7)(a.5) of this section:

(I) Twenty million dollars for credits allocated in calendar year 2024, pursuant to subsection (1) of this section and section 39-22-2105 combined;

(II) Sixteen million dollars for credits allocated in calendar year 2025, pursuant to subsection (1) of this section and section 39-22-2105 combined;

(III) Twelve million dollars for credits allocated in calendar year 2026, pursuant to subsection (1) of this section and section 39-22-2105 combined;

(IV) Twelve million dollars for credits allocated in calendar year 2027, pursuant to subsection (1) of this section and section 39-22-2105 combined;

(V) Sixteen million dollars for credits allocated in calendar year 2028, pursuant to subsection (1) of this section and section 39-22-2105 combined;

(VI) Twenty million dollars for credits allocated in calendar year 2029, pursuant to subsection (1) of this section and section 39-22-2105 combined;

(VII) Twenty million dollars for credits allocated in calendar year 2030, pursuant to subsection (1) of this section and section 39-22-2105 combined; and

(VIII) Twenty million dollars for credits allocated in calendar year 2031, pursuant to subsection (1) of this section and section 39-22-2105 combined;

(b) Unallocated credits, if any, for the preceding calendar years; and

(c) Any credit recaptured or otherwise returned to the authority in the calendar year.

(7.5) A qualified taxpayer shall not claim a credit allocated as part of the credits available pursuant to subsection (7)(a.7) of this section ratably over the credit period. Instead, such a credit must be accelerated and the full amount must be claimed against the taxes imposed by this article 22 over the credit period according to the following schedule:

(a) The amount of the credit allocated as part of the credits available pursuant to subsection (7)(a.7) of this section that a qualified taxpayer claims in the first year of the credit period must equal seventy percent of the total amount of that credit that the authority allocates to the qualified taxpayer; and

(b) The amount of the credit allocated as part of the credits available pursuant to subsection (7)(a.7) of this section that a qualified taxpayer claims in the second year through sixth year of the credit period must each year equal six percent of the total amount of that credit that the authority allocates to the qualified taxpayer.

(8) Unless otherwise provided in this part 21 or the context clearly requires otherwise, the authority shall determine eligibility for a credit and allocate credits in accordance with the standards and requirements set forth in section 42 of the internal revenue code; however, any combination of federal and state credits allowed shall be the least amount necessary to ensure the financial feasibility of a qualified development.

(9) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure or extends an expiring tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that:

(a) The general legislative purposes of the income tax credit allowed by this section are:

(I) To induce certain designated behavior by taxpayers; and

(II) To provide tax relief for certain businesses or individuals;

(b) The specific legislative purpose of the income tax credit allowed by this section is to address the shortage of affordable housing in the state and increase access to affordable housing by encouraging developers to build units specifically restricted for residents with incomes below the area median income and also to encourage private sector investment into the development and preservation of affordable housing; and

(c) In order to allow the general assembly and the state auditor to measure the effectiveness of achieving the purposes specified in subsections (9)(a) and (9)(b) of this section, the Colorado housing and finance authority is required to provide the annual report detailed in section 39-22-2108 to the general assembly and the Colorado state auditor.
C.R.S. § 39-28.8-502 — CO Code / Title 39 / Article 28.8 / Part 5 / Section 39-28.8-502
39-28.8-502. Marijuana tax cash fund - budget requests
Status: in_force

39-28.8-502. Marijuana tax cash fund - budget requests. (1) Beginning with the budget request required to be submitted to the joint budget committee by November 1, 2014, and for the budget request required to be submitted each November thereafter, the governor shall include the governor's requested expenditures of moneys in the fund and the purposes of such expenditures for the fiscal year following the fiscal year in which the moneys were received by the state.

(2) Beginning with the budget request required to be submitted to the joint budget committee by November 1, 2014, and for each budget request required to be submitted each November thereafter, the executive director of the department of revenue shall include in its budget request for the direct and indirect costs associated with implementing this article 28.8 and article 10 of title 44 the amount that the department requests from the money in the marijuana cash fund created in section 44-10-801, and the amount that the department requests from the marijuana tax cash fund.
C.R.S. § 39-28.5-111 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-111
39-28.5-111. Federal requirements - affixing labels - penalty
Status: in_force

39-28.5-111. Federal requirements - affixing labels - penalty. (1) No person shall import into this state any tobacco product that violates any federal requirement for the placement of labels, warnings, or other information, including health hazards, required to be placed on the container or individual package.

(2) No person shall sell or offer to sell any tobacco product unless the package or container of the tobacco product complies with all federal tax laws, federal trademark and copyright laws, and federal laws regarding the placement of labels, warnings, or any other information upon a package or container of tobacco products.

(3) No person shall sell or offer to sell any tobacco product if the package or container is marked as manufactured for use outside of the United States or if any label or language has been altered from the manufacturer's original packaging and labeling to conceal the fact that the package or container of tobacco products was manufactured for use outside of the United States.

(4) (a) No person shall affix a stamp, label, or decal on a package or container of tobacco products to conceal the fact that the package or container of tobacco products was manufactured for use outside of the United States.

(b) No person shall sell or offer to sell any tobacco product on which a stamp, label, or decal was affixed to conceal the fact that the package or container of tobacco products was manufactured for use outside of the United States.

(5) The violation of any provision of this section is a class 2 misdemeanor.

(6) (a) Any package or container of tobacco products found at any place in this state that is marked for use outside of the United States is declared to be contraband goods and may be seized without a warrant by the department, its agents or employees, or by any peace officer in this state when directed or requested by the department to do so. Nothing in this section shall be construed to require the department to confiscate packages or containers of tobacco products that are so marked when it has reason to believe that the owner possesses the tobacco products for personal use and not for resale.

(b) Any tobacco products seized by virtue of the provisions of this subsection (6) shall be confiscated, and the department shall destroy such confiscated goods.
C.R.S. § 39-5-103.5 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-103.5
39-5-103.5. Maps of parcels of land in the county
Status: in_force

39-5-103.5. Maps of parcels of land in the county. (1) Prior to January 1, 1981, each assessor shall prepare and maintain full, accurate, and complete maps showing the parcels of land in his county. The maps shall include a master county index map, together with applicable township, section, and quarter-section maps, depending on density. Guidelines shall be established by the administrator to produce uniformity throughout the state. The guidelines shall include the definition of a parcel, the development of a parcel numbering system, map size, map scale, and suggestions for minimum information to be plotted.

(2) In fulfilling the duty imposed upon him by subsection (1) of this section, the assessor may employ other mapping resources or maps available to him.
C.R.S. § 39-33-101 — CO Code / Title 39 / Article 33 / Section 39-33-101
39-33-101. Definitions
Status: repealed

39-33-101. Definitions. (Repealed)
C.R.S. § 39-26-731 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-731
39-26-731. Eligible decarbonizing building materials - tax preference performance statement
Status: repealed

39-26-731. Eligible decarbonizing building materials - tax preference performance statement - legislative declaration - definition - repeal. (1) (a) The general assembly hereby finds and declares that:

(I) The general assembly has committed to reduce greenhouse gases through numerous policy and regulatory measures to meet the goals established in 2019;

(II) Great quantities of emissions are released during the manufacture and transport of building materials used in construction projects;

(III) There is great potential for businesses and individuals in the state to reduce greenhouse gas emissions in construction projects by purchasing and using eligible decarbonizing building materials, which are building materials with a maximum acceptable global warming potential as determined by the office of the state architect;

(IV) Providing a sales and use tax exemption for eligible decarbonizing building materials will encourage businesses and individuals to purchase and use those building materials rather than industry standard materials; and

(V) The purchase and use of eligible decarbonizing building materials will help improve environmental outcomes and accelerate necessary greenhouse gas reductions to protect public health and the environment and conserve a livable climate by incorporating emissions information from throughout the supply chain and product life cycle into building material purchasing and use decisions.

(b) 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 hereby finds and declares that the purposes of the tax expenditure created in subsection (3) of this section are to:

(I) Induce certain designated behavior by taxpayers, specifically the purchase and use of eligible decarbonizing building materials; and

(II) Contribute to the state's effort to achieve its climate goals.

(c) The general assembly and the state auditor shall measure the effectiveness of the exemption in achieving the purposes specified in subsection (1)(b) of this section based on the quantity of eligible decarbonizing building materials sold and used in the state. The Colorado energy office and office of the state architect shall provide the state auditor with any available information that would assist the state auditor's measurement.

(2) As used in this section, unless the context otherwise requires, "eligible decarbonizing building materials" means building materials that have a maximum acceptable global warming potential as determined by the office of the state architect pursuant to section 24-92-117. "Eligible decarbonizing building materials" includes:

(a) Asphalt and asphalt mixtures;

(b) Cement and concrete mixtures;

(c) Glass;

(d) Post-tension steel;

(e) Reinforcing steel;

(f) Structural steel; and

(g) Wood structural elements.

(3) On and after July 1, 2024, all sales, storage, and use of eligible decarbonizing building materials that are on the list of eligible materials maintained by the office of the state architect pursuant to section 24-92-117 (7), are exempt from taxation under parts 1 and 2 of this article 26.

(4) By January 1, 2024, the office of the state architect shall provide the list it compiles and maintains pursuant to section 24-92-117 (7) to the department of revenue. Based on the list from the office of the state architect, the department shall create and maintain a database of products, including the manufacturers of the products, that are eligible for the sales and use tax exemption allowed pursuant to this section for use by entities that sell decarbonizing building materials.

(5) This section is repealed, effective July 1, 2034.
C.R.S. § 39-26-124 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-124
39-26-124. Applicability to banks
Status: in_force

39-26-124. Applicability to banks. The provisions of this part 1 shall apply to national banking associations and to banks organized and chartered under the laws of this state.
C.R.S. § 39-28-303 — CO Code / Title 39 / Article 28 / Part 3 / Section 39-28-303
39-28-303. Certifications - directory - tax stamps
Status: in_force

39-28-303. Certifications - directory - tax stamps. (1) Certification. (a) Every tobacco product manufacturer whose cigarettes are sold in this state whether directly or through a distributor, retailer, or similar intermediary or intermediaries shall execute and deliver in the manner prescribed by the department a certification to the executive director of the department no later than the thirtieth day of April each year certifying under penalty of perjury that, as of the date of such certification, the tobacco product manufacturer either is a participating manufacturer or is in full compliance with the tobacco escrow funds act and all implementing regulations.

(b) A participating manufacturer shall include in its certification a list of its brand families. The participating manufacturer shall update the list thirty days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the department.

(c) A nonparticipating manufacturer shall include in its certification a complete list of all of its brand families, and the list shall:

(I) Separately list:

(A) Brand families of cigarettes and the number of units sold for each brand family that were sold in the state during the preceding calendar year; and

(B) All of the nonparticipating manufacturer's brand families that have been sold in the state at any time during the current calendar year;

(II) Indicate by an asterisk, any brand family sold in the state during the preceding calendar year that is no longer being sold in the state as of the date of such certification; and

(III) Identify by name and address any other manufacturer of such brand families in the preceding calendar year.

(d) A nonparticipating manufacturer shall update a certification thirty days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the department.

(e) A certification of a nonparticipating manufacturer shall further certify:

(I) That the nonparticipating manufacturer is registered to do business in the state or has appointed a resident agent for service of process and provided notice thereof as required by section 39-28-304;

(II) That the nonparticipating manufacturer has:

(A) Established and continues to maintain a qualified escrow fund, as defined in section 39-28-202 (6); and

(B) Executed a qualified escrow agreement that has been reviewed and approved by the attorney general and that governs the qualified escrow fund;

(III) That the nonparticipating manufacturer is in full compliance with the tobacco escrow funds act, this part 3, and any rules promulgated pursuant to the tobacco escrow funds act or this part 3; and

(IV) That information pertaining to the qualified escrow fund, including:

(A) The name, address, and telephone number of the financial institution where the nonparticipating manufacturer has established the qualified escrow fund required by section 39-28-203 and all rules promulgated thereto;

(B) The account number of the qualified escrow fund and sub-account number for the state of Colorado;

(C) The amount the nonparticipating manufacturer placed in the fund for cigarettes sold in the state during the preceding calendar year, the date and amount of each deposit, and such evidence or verification as may be deemed necessary by the department to confirm the foregoing; and

(D) The amounts of and dates of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from the fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to the tobacco escrow funds act and all rules promulgated thereto.

(f) (I) A tobacco product manufacturer may not include a brand family in its certification unless:

(A) In the case of a participating manufacturer, the participating manufacturer affirms that the brand family is to be deemed to be its cigarettes for purposes of calculating its payments under the master settlement agreement for the relevant year in the volume and shares determined pursuant to the master settlement agreement; and

(B) In the case of a nonparticipating manufacturer, the nonparticipating manufacturer affirms that the brand family is to be deemed to be its cigarettes for purposes of the tobacco escrow funds act.

(II) Nothing in this paragraph (f) shall be construed as limiting or otherwise affecting the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the master settlement agreement or for purposes of part 2 of this article.

(g) Tobacco product manufacturers shall maintain all invoices and documentation of sales and other such information relied upon for such certification for a period of five years, unless otherwise required by law to maintain them for a greater period.

(2) Directory of cigarettes approved for stamping and sale. (a) Not later than June 1, 2003, the department shall develop and publish on its website a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of subsection (1) of this section and all brand families that are listed in such certifications; except that:

(I) The department shall not include or retain in the directory the name or brand families of any nonparticipating manufacturer that has failed to provide the required certification or whose certification the department determines is not in compliance with paragraphs (c) and (d) of subsection (1) of this section, unless the department has determined that the violation has been cured to the satisfaction of the department.

(II) Neither a tobacco product manufacturer nor brand family shall be included or retained in the directory if the executive director of the department concludes that:

(A) In the case of a nonparticipating manufacturer, any escrow payment required pursuant to the tobacco escrow funds act for any period for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the attorney general; or

(B) Any outstanding final judgment, including interest thereon, for violations of the tobacco escrow funds act has not been fully satisfied for the brand family and the manufacturer.

(b) The department shall update the directory as necessary in order to correct mistakes and to add or remove a tobacco product manufacturer or brand family to keep the directory in conformity with the requirements of this part 3.

(c) The department shall transmit by electronic mail or other practicable means to each stamping agent notice of any addition to or removal from the directory of a tobacco product brand manufacturer or brand family. In addition, the department shall transmit by electronic mail or other practical means to each stamping agent notice of the potential removal from the directory of a tobacco product brand manufacturer or brand family three calendar days before the tobacco product brand manufacturer or brand family is actually removed from the directory. Unless otherwise provided by agreement between a stamping agent and a tobacco product manufacturer, a stamping agent shall be entitled to a refund from a tobacco product manufacturer of any money paid by the stamping agent to the tobacco product manufacturer for any cigarettes of the tobacco product manufacturer still held by the stamping agent on the date of notice by the department of the removal from the directory of the tobacco product manufacturer or the brand family of the cigarettes. The department shall not restore to the directory a tobacco product manufacturer or a brand family until the tobacco product manufacturer has paid the stamping agent any refund due.

(d) Every stamping agent shall provide and update as necessary an electronic mail address to the department for the purpose of receiving any notifications that may be required by this part 3.

(3) Prohibition against stamping or sale of cigarettes not in the directory. It shall be unlawful for any person to:

(a) Affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory; or

(b) Sell, offer, or possess for sale in this state cigarettes of a tobacco product manufacturer or brand family not included in the directory.
C.R.S. § 39-30-105.6 — CO Code / Title 39 / Article 30 / Section 39-30-105.6
39-30-105.6. Credit against tax - rehabilitation of vacant buildings
Status: in_force

39-30-105.6. Credit against tax - rehabilitation of vacant buildings. (1) For income tax years commencing on or after January 1, 1989, any taxpayer who is the owner or tenant of a building which is located in an enterprise zone, which is at least twenty years old, and which has been unoccupied for at least two years and who makes qualified expenditures for the purpose of rehabilitating said building shall be allowed a credit against the income tax imposed by article 22 of this title in an amount equal to twenty-five percent of the aggregate qualified expenditures per building or fifty thousand dollars per building, whichever is less.

(2) Any taxpayer who is allowed a credit for costs incurred in the rehabilitation of property pursuant to the provisions of section 38 of the federal "Internal Revenue Code of 1986", as amended, shall not be allowed the credit provided for in subsection (1) of this section.

(3) Except as provided in section 24-46-107, if the amount of the credit allowed pursuant to the provisions of this section exceeds the amount of income taxes otherwise due on the income of the 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 said income tax year may be carried forward as a credit against subsequent years' income tax liability for a period not exceeding five years and shall be applied first to the earliest income tax years possible. Any credit remaining after said period shall not be refunded or credited to the taxpayer.

(4) As used in this section, unless the context otherwise requires: "Qualified expenditures" means expenditures associated with any exterior improvements, structural improvements, mechanical improvements, or electrical improvements necessary to rehabilitate for commercial use a building which meets the requirements established in subsection (1) of this section. "Qualified expenditures" includes, but shall not be limited to, expenditures associated with demolition, carpentry, sheetrock, plaster, painting, ceilings, fixtures, doors, windows, sprinkler systems installed for fire protection purposes, roofing and flashing, exterior repair, cleaning, tuckpointing, and cleanup. "Qualified expenditures" does not include expenditures, commonly referred to as soft costs, which include, but are not limited to, costs associated with appraisals; architectural, engineering, and interior design fees; legal, accounting, and realtor fees; loan fees; sales and marketing; closing; building permit, use, and inspection fees; bids; insurance; project signs and phones; temporary power; bid bonds; copying; and rent loss during construction. "Qualified expenditures" also does not include costs associated with acquisition; interior furnishings; new additions except as may be required to comply with building and safety codes; excavation; grading; paving; landscaping; and repairs to outbuildings.

(5) Any form filed with the department of revenue for the purpose of claiming the credit allowed by this section shall be accompanied by a copy of the certification of the qualified nature of the expenditures furnished to the taxpayer by the enterprise zone administrator and by copies of any receipts, bills, or other documentation of the qualified expenditures claimed for the purpose of receiving the credit.
C.R.S. § 39-10-102 — CO Code / Title 39 / Article 10 / Section 39-10-102
39-10-102. When taxes payable
Status: repealed

39-10-102. When taxes payable.

(1) (a) Repealed.

(b) (I) Except as otherwise provided in article 1.5 of this title, all property taxes shall become due and payable on January 1 of the year following that in which they are levied and shall become delinquent on June 16 of said year.

(II) This paragraph (b) is effective January 1, 1992.

(2) Except as otherwise provided in article 1.5 of this title 39, the treasurer shall accept payment of taxes tendered by any person and, upon request of the person who tendered the payment of taxes or the person's agent, issue a receipt therefor at any time after the tax list and warrant have been received by the treasurer.
C.R.S. § 39-1-109 — CO Code / Title 39 / Article 1 / Section 39-1-109
39-1-109. Taxes paid by mortgagee - effect
Status: in_force

39-1-109. Taxes paid by mortgagee - effect. If the mortgagor of real property fails or neglects to pay the taxes levied on such property or permits such property to be sold for taxes, the mortgagee may pay said taxes or redeem such property if sold for taxes, and any taxes so paid or redeemed shall become and be a lien upon such real property until the same have been repaid to the mortgagee. Upon payment of any such mortgage or in an action to enforce the same, such mortgagee may demand the taxes so paid or redeemed, with interest thereon at the same rate specified in the mortgage, and the same shall be included in any judgment rendered on the mortgage. The term "mortgage" includes deeds of trust, and the term "mortgagee" includes the beneficiary of a deed of trust.
C.R.S. § 39-22-520 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-520
39-22-520. Credit against tax - investment in school-to-career program - definitions - repe
Status: repealed

39-22-520. Credit against tax - investment in school-to-career program - definitions - repeal. (1) The general assembly hereby recognizes that businesses and other aspects of the economy need trained, educated, and motivated workers. It is therefore the intent of the general assembly to encourage private investment in programs that integrate traditional education with on-the-job training. It is further the intent of the general assembly to foster and encourage cooperation among the private sector and the educational community in creating programs that will open doors of opportunity for students and enable them to develop the knowledge and skills that will empower them to become productive members of society.

(2) (a) For income tax years beginning on or after January 1, 1997, and prior to January 1, 2025, there shall be allowed to any person as a credit against the tax imposed by this article 22 an amount equal to ten percent of the total qualified investment made in a qualified school-to-career program.

(b) For purposes of this subsection (2):

(I) "Qualified investment" means moneys directly expended for wages, workers' compensation insurance, unemployment insurance, and training expenses to employ a student to work or to allow a student to participate in an internship through a qualified school-to-career program.

(II) "Qualified school-to-career program" means a program that integrates school curriculum with job training, that encourages placement of students in jobs or internships that will teach them new skills and improve their school performance, and that is approved by:

(A) The board of education of the school district in which the program is operating;

(B) The state board for community colleges and occupational education;

(C) The private occupational school division created pursuant to section 23-64-105; or

(D) The Colorado commission on higher education.

(3) If the amount of the credit provided for pursuant to subsection (2) of this section exceeds the amount of income taxes due on the income of the 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 said income tax year shall not be allowed as a refund but may be carried forward as a credit against subsequent years' tax liability for a period not exceeding five years and shall be applied first to the earliest income tax years possible. Any amount of the credit that is not used during said period shall not be refundable to the taxpayer.

(4) This section is repealed, effective December 31, 2034.
C.R.S. § 39-22-540 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-540
39-22-540. Credit - organ donor - leave of absence period - legislative declaration - defin
Status: in_force

39-22-540. Credit - organ donor - leave of absence period - legislative declaration - definitions. (1) (a) The general assembly hereby finds and declares that:

(I) Nearly two thousand four hundred Coloradans are currently on the waiting list for lifesaving organ transplants, and ninety-six percent of those people could receive an organ, such as a kidney or liver, from a living donor;

(II) Last year, two hundred fifty-eight Coloradans died or became too sick to remain on the waiting list, which is thirty-eight percent more than all the homicides in the state;

(III) These lives would be saved if more people became living donors;

(IV) If just one out of one thousand one hundred adults in the state became living donors, the waiting list for kidney and liver transplants in the state would be eradicated; and

(V) The ability to get paid time off work is an enormous barrier for living organ donors, and the loss of income and fear of losing their job has deterred many would-be donors.

(b) Now, therefore, the general assembly declares that the intended purpose of the tax credit in this section is to support living donors and the companies that employ them.

(2) As used in this section:

(a) "Employee" has the same meaning as set forth in section 39-22-604 (2)(a).

(b) "Leave of absence period" means the period, not exceeding ten working days or the hourly equivalent of ten working days per employee, during which a taxpayer provides a paid leave of absence to an employee for the purpose of organ donation. The term does not include a period during which an employee utilizes any annual leave or sick days that the employee has been given by the employer.

(c) "Taxpayer" means an employer that deducts and withholds amounts from the wages paid to a qualified employee pursuant to section 39-22-604 (3).

(d) "Wages" has the same meaning as set forth in section 3401 (a) of the internal revenue code.

(3) Except as set forth in subsection (4) of this section, for any income tax year commencing on or after January 1, 2020, but before January 1, 2025, a taxpayer is allowed a credit against the tax imposed by this article 22 that is an amount equal to thirty-five percent of the taxpayer's expenses incurred:

(a) Paying an employee during his or her leave of absence period; and

(b) For the cost of temporary replacement help, if any, during an employee's leave of absence period.

(4) A taxpayer shall not claim a tax credit under this section related to a leave of absence period for an employee who the taxpayer pays wages of eighty thousand dollars or more during the income tax year.

(5) If the amount of a credit under this section exceeds a taxpayer's actual tax liability for an income tax year, the amount of the credit not used to offset income tax liability for the income tax year is not refunded to the taxpayer. The taxpayer may carry forward and apply the unused credit against the income tax due in each of the five succeeding income tax years, but the taxpayer shall apply the credit against the income tax due for the earliest of the income tax years possible. Any amount of the tax credit that is not used after this period is not refundable.

(6) Upon request of the department of revenue as part of an audit, a taxpayer must provide the department with documentation from the employee's medical provider, which the taxpayer received from the employee, that verifies the employee's organ donation. If the taxpayer cannot provide the documentation, then the taxpayer is ineligible for the credit under this section.
C.R.S. § 39-9-101 — CO Code / Title 39 / Article 9 / Section 39-9-101
39-9-101. State board of equalization
Status: in_force

39-9-101. State board of equalization. (1) The state board of equalization shall consist of the governor or his designee, the speaker of the house of representatives or his designee, the president of the senate or his designee, and two members appointed by the governor with the consent of the senate. Each of the appointed members shall be a qualified appraiser or a former assessor or a person who has knowledge and experience in property taxation. Said board shall elect a chairman and a vice-chairman; the vice-chairman shall act as chairman in the absence of the chairman.

(2) Except as otherwise provided in section 2-2-326, each member is entitled to receive a per diem allowance of fifty dollars for each day spent attending meetings or hearings of the state board of equalization or otherwise spent discharging the member's duties as a member of the board; except that a member shall not receive the per diem allowance provided for in this subsection (2) for any day for which the member receives a per diem allowance from the state under any other statute and except that a member shall not receive the per diem allowance provided for in this subsection (2) if the member receives a salary from the state for a full-time position with the state. Except as otherwise provided in section 2-2-326, each member of the board is entitled to receive reimbursement for actual and necessary expenses incurred in performing the member's duties as a member of the board. The members appointed by the governor serve at the pleasure of the governor but shall not serve for more than four consecutive years unless reappointed by the governor and reconfirmed by the senate at the conclusion of the four years. Vacancies in either of the appointed positions on the board shall be filled by appointment by the governor with the consent of the senate for the unexpired term.
C.R.S. § 39-1-119 — CO Code / Title 39 / Article 1 / Section 39-1-119
39-1-119. Funds held for payment of taxes - refund - reduction and increase of amounts - p
Status: in_force

39-1-119. Funds held for payment of taxes - refund - reduction and increase of amounts - penalty. (1) Subject to section 39-3.5-105 (2), all funds in excess of those permitted to be held by the federal "Real Estate Settlement Procedures Act of 1974", 12 U.S.C. sec. 2601 et seq., as amended from time to time, and any rules promulgated to implement that federal law, as amended from time to time, held in escrow for the payment of ad valorem taxes on property under any deed of trust, mortgage, or other agreement encumbering or pertaining to real property located in this state shall be refunded to the property owner at the time and in the manner required by the federal law and rules. This subsection (1) applies whether or not the federal law and rules would apply to the deed of trust, mortgage, or other agreement in the absence of this subsection (1).

(2) Payments into such escrow accounts for the payment of ad valorem taxes due in subsequent years shall be adjusted annually, based upon the amount of taxes paid on the subject property for the preceding year, but if such person reasonably believes that substantial improvements have been made to such property, which improvements were not included within the previous year's assessment, a reasonable estimate of the taxes for such subsequent years may be used as a basis for establishing the payments for such escrow account.

(2.5) The amount of payments into such escrow accounts for the payment of ad valorem taxes due in subsequent years shall be increased only upon official notification of an increase in the amount of taxes levied on such property. Such amounts shall not be increased based solely upon notification of an increase in the valuation for assessment of such property.

(3) Any person willfully failing to make a refund in violation of subsection (1) of this section for any whole month or more shall be liable for interest at a rate of six percent per annum and an equal amount as penalty.
C.R.S. § 39-21-202 — CO Code / Title 39 / Article 21 / Part 2 / Section 39-21-202
39-21-202. Tax amnesty cash fund - creation - uses - repeal
Status: repealed

39-21-202. Tax amnesty cash fund - creation - uses - repeal. (Repealed)
C.R.S. § 39-22-5408 — CO Code / Title 39 / Article 22 / Part 54 / Section 39-22-5408
39-22-5408. Reporting requirements
Status: in_force

39-22-5408. Reporting requirements. (1) By December 31 of each calendar year during which credits were allocated by the authority pursuant to this part 54, the authority shall provide a written report on the middle-income housing tax credit pilot program created in this part 54 to the general assembly and shall make the report available to the public. The report must:

(a) Specify the number of qualified developments for which the authority has allocated a credit to the owner of the qualified development during the calendar year and the number of units in each development;

(b) Provide housing market and demographic information that demonstrates how the qualified developments supported by the credit are addressing the need for middle-income housing within the communities they are intended to serve and provide information about any remaining disparities in housing affordability within those communities; and

(c) Describe each qualified development for which the authority has allocated a credit, including the following:

(I) The geographic location of the qualified development;

(II) The total number of housing units supported by each qualified development;

(III) The household type and any specific demographic information available about residents intended to be served by the qualified development;

(IV) The income levels intended to be served by the qualified development; and

(V) The rents or set-asides authorized for each housing unit in the qualified development.

(1.5) In addition to the information required pursuant to subsection (1) of this section, by December 31 of the last calendar year during which credits were allocated by the authority pursuant to this part 54, the authority shall include in its annual report the following information summarizing the middle-income housing tax credit pilot program created in this part 54:

(a) An overview of the demand for and utilization of the middle-income housing tax credit program created in this part 54;

(b) A summary of the applications for and allocations of the tax credit created in this part 54, broken down by geographic location and by the taxpayer applying for the credit;

(c) An analysis, as practicable, of the impact of the middle-income housing tax credit program created in this part 54 on the following:

(I) Middle-income individuals and families in the communities that the qualified developments are intended to serve;

(II) Middle-income individuals and families statewide;

(III) Housing needs in the communities that the qualified developments are intended to serve; and

(IV) Housing needs statewide; and

(d) Any challenges or opportunities related to the middle-income housing tax credit program created in this part 54, as identified by the authority.

(2) The authority shall provide any information determined necessary to evaluate the effectiveness of the credit allowed in this part 54 in achieving the purposes set forth in section 39-22-5401 (1) to the state auditor as part of the state auditor's evaluation of tax expenditures pursuant to section 39-21-305.
C.R.S. § 39-1-120 — CO Code / Title 39 / Article 1 / Section 39-1-120
39-1-120. Filing - when deemed to have been made
Status: in_force

39-1-120. Filing - when deemed to have been made. (1) (a) Any report, schedule, claim, tax return, statement, or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is transmitted through the United States mail shall be deemed filed with and received by the public officer or agency to which it was addressed on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed.

(b) Any such document which is mailed, but not received by the public officer or agency to which it was addressed, or is received and the cancellation mark is not legible, or is erroneous or omitted, shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mail on or before the date due for filing. In such cases of nonreceipt of a document by the public officer or agency to which it was addressed, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by such public officer of the failure to receive such document.

(2) If any report, schedule, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of such registration, certification, or certificate shall be considered competent evidence that the report, schedule, claim, tax return, statement, remittance, or other document was mailed to the public officer or agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.

(3) If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.
C.R.S. § 39-11-134 — CO Code / Title 39 / Article 11 / Section 39-11-134
39-11-134. Defects in tax deed, effect
Status: in_force

39-11-134. Defects in tax deed, effect. Invalidities or defects in or concerning one or more tax deeds, titles, or certificates, or in proceedings relating thereto, shall have no effect on other deeds, titles, or certificates, and redemption from one or more sales shall be without effect as to other sales, titles, or certificates; and, in case of redemption from one or more sales, the treasurer shall compute and collect a fair proportion, as nearly as may be, of the costs, fees, and charges required by law to be paid on redemption from tax sales.
C.R.S. § 39-26-109 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-109
39-26-109. Reports of vendor
Status: in_force

39-26-109. Reports of vendor. (1) If the accounting methods regularly employed by the vendor in the transaction of the vendor's business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the executive director of the department of revenue, upon written request of the vendor, may accept reports at such intervals as will in the executive director's opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax as follows:

(a) For returns that must be filed before January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months;

(b) For returns that must be filed on or after January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than six hundred dollars to make returns and pay taxes at intervals not greater than every three months; and

(c) For returns that must be filed on or after January 1, 2026, the executive director may by rule increase the amount of monthly tax collected set forth in subsection (1)(b) of this section.
C.R.S. § 39-27-310 — CO Code / Title 39 / Article 27 / Part 3 / Section 39-27-310
39-27-310. Construction of this part 3 - rules and regulations
Status: in_force

39-27-310. Construction of this part 3 - rules and regulations. (1) This part 3 shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this part 3 among jurisdictions enacting it for the purpose of participating in a multijurisdictional motor fuel tax and fee agreement.

(2) The department shall adopt such rules and regulations as are necessary to implement this part 3 and any agreement entered into under this part 3.
C.R.S. § 39-22-120.5 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-120.5
39-22-120.5. Unrefunded excess revenues
Status: repealed

39-22-120.5. Unrefunded excess revenues. (Repealed)
C.R.S. § 39-2-116 — CO Code / Title 39 / Article 2 / Section 39-2-116
39-2-116. Approval of tax abatement or refund
Status: in_force

39-2-116. Approval of tax abatement or refund. The administrator shall review each application submitted by the board of county commissioners or the board of equalization of any county for abatement or refund of taxes, and, if all of such application is found to be in proper form and recommended in conformity with the law, the application shall be approved; otherwise, it shall be disapproved, in which case the disapproval may be appealed to the board pursuant to section 39-2-125 (1)(b). If only a portion of such application is found to be in proper form and recommended in conformity with the law, the administrator shall approve such part and disapprove the remainder of the application, in which case the disapproved portion may be appealed to the board pursuant to section 39-2-125 (1)(b).
C.R.S. § 39-7-102.7 — CO Code / Title 39 / Article 7 / Section 39-7-102.7
39-7-102.7. Notice of valuation - public record
Status: in_force

39-7-102.7. Notice of valuation - public record. The assessor shall retain a copy of all notices of valuation for lands and leaseholds valued pursuant to this article, and such copies shall be public records that are available for inspection in accordance with part 2 of article 72 of title 24, C.R.S.
C.R.S. § 39-26-802.7 — CO Code / Title 39 / Article 26 / Part 8 / Section 39-26-802.7
39-26-802.7. Electronic sales and use tax simplification system - sourcing method - implement
Status: in_force

39-26-802.7. Electronic sales and use tax simplification system - sourcing method - implementation - legislative intent - definitions. (1) As used in this section, unless the context otherwise requires:

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

(b) "Local taxing jurisdiction" means a city, town, municipality, county, special district, or authority authorized to levy a sales or use tax pursuant to title 24, 25, 29, 30, 31, 32, 37, 42, or 43, and any county, city and county, or municipality governed by a home rule charter.

(c) "Office of information technology" or "office" means the office of information technology created in section 24-37.5-103.

(d) "Sales and use tax simplification task force" or "task force" means the sales and use tax simplification task force created in section 39-26-802.

(2) (a) The office of information technology, on behalf of the department, within existing resources, shall conduct a sourcing method in accordance with the applicable provisions of the "Procurement Code", articles 101 to 112 of title 24, and any applicable rules, for the development of an electronic sales and use tax simplification system. The office and the department shall involve stakeholders to develop the scope of work.

(b) On and after the date the electronic sales and use tax simplification system is online, and notwithstanding any law to the contrary, the department shall accept any returns and payments processed through the system for state sales and use tax and for any sales and use taxes that are collected by the department on behalf of any local taxing jurisdiction.

(c) (I) On and after the date the electronic sales and use tax simplification system is online, it is the general assembly's intent that at least three local governments governed by a home rule charter voluntarily use the system for accepting returns and processing payments of any local sales and use tax.

(II) It is the general assembly's intent that the voluntary use of the system increase every year so that no later than three years after April 12, 2019, all local governments governed by a home rule charter are voluntarily using the system.

(d) As soon as possible, but no later than January 1, 2025, the department shall modify the electronic sales and use tax simplification system:

(I) To populate a local account number on all returns and summary reports, if the retailer filing the return has a number and provides the number in the sales and use tax simplification system;

(II) By developing a simplified user interface for filing returns as an alternative to the current spreadsheet method, and, in doing so, the department shall take into consideration the features of other sales and use tax filing interfaces that have favorable user recommendations;

(III) To provide retailers with a bulk testing option for address files; and

(IV) To include:

(A) A column to allow a description for a deduction that is described as "other";

(B) Filtering options for local taxing jurisdictions to sort retailers and create reports that are exportable as spreadsheets;

(C) Local account numbers on a detail tab for retailers; and

(D) A tab for a retailer's filing history and payments.

(e) With the exception of a charge for a payment by credit card, the department shall not impose a convenience fee or any other type of charge for a payment through the electronic sales and use tax simplification system. The department shall not deduct an amount from the amounts distributed to the local taxing jurisdictions in lieu of the convenience fee or other charges that are prohibited by this subsection (2)(e).

(3) For the 2020-21 state fiscal year, the general assembly shall appropriate eight million seven hundred fifty thousand dollars to the office of the governor for use by the office of information technology for the initial funding and ongoing maintenance of the electronic sales and use tax simplification system. Any contract entered into for the system must provide that initial funding payments to the vendor are made on a quarterly basis.

(4) In the interim between the 2019 and 2020 legislative sessions, the office and the department shall regularly provide the sales and use tax simplification task force with any such detailed information regarding the sourcing method progress as is allowed under the procurement code.

(5) (a) The department shall create a campaign to promote the electronic sales and use tax simplification system for the purpose of increasing awareness, participation, and compliance by retailers and local taxing jurisdictions. The campaign must include information for taxpayers about the zero return process and additional requirements that may apply when filing a return for a home rule local taxing jurisdiction, and it must also include demonstrations for cities of the registration and filing processes from a retailer's perspective.

(b) The department shall solicit and consider feedback from interested stakeholders of the electronic sales and use tax simplification system, such as local taxing jurisdictions, organizations representing local taxing jurisdictions, representatives of the business community, and retailers, about additional potential enhancements to the system that will lead to greater local taxing jurisdiction participation and greater compliance by retailers.
C.R.S. § 39-22-5501 — CO Code / Title 39 / Article 22 / Part 55 / Section 39-22-5501
39-22-5501. Tax preference performance statement - legislative declaration
Status: in_force

39-22-5501. Tax preference performance statement - legislative declaration. (1) 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 purpose of the tax credit provided in this section is to induce certain designated behavior by taxpayers by supporting the development of affordable housing within transit-oriented communities.

(2) The general assembly and the state auditor shall measure the effectiveness of the credit in achieving the purpose specified in subsection (1) of this section based on the number and value of credits issued and housing units built.
C.R.S. § 39-11-141 — CO Code / Title 39 / Article 11 / Section 39-11-141
39-11-141. Action to determine validity of certificates
Status: in_force

39-11-141. Action to determine validity of certificates. Whenever any county or city and county in this state holds tax sale certificates which are believed by the board of county commissioners to be void for irregularity in the assessment of property or sale of a tax lien on property or otherwise, the board of county commissioners of the county or city and county may institute an action in the district court of the county, under the provisions of article 51 of title 13, C.R.S., to have the matter determined as to whether said certificates are void. Such actions shall be brought in the name of the board of county commissioners. Any number of such certificates may be included in one action, and the fee owners of record of the tax liens on the lands on account of the sale of which the certificates were issued shall be made defendants in the action. If any defendant is a nonresident of the state or cannot be found, service of summons may be had upon such defendant in accordance with the provisions of rule 4 of the Colorado rules of civil procedure. If the court, by its decree, finds and determines that any such certificate is void, then the tax lien on the real estate on account of the sale of which such certificate was issued shall be resold for taxes at the next succeeding sale for delinquent taxes; and if the irregularity on account of which such certificate was held void is in the assessment of the property, then the board of county commissioners shall direct the assessor to reassess the same, and, if the delinquent taxes are not thereafter duly paid pursuant to such reassessment, the tax lien on such property shall likewise be sold at the next delinquent tax sale following such reassessment. No appeal shall lie from the final decree of the court in cases brought under this section. No costs of the action shall be assessed against any defendant who files a disclaimer or fails to appear in the action.
C.R.S. § 39-11-115 — CO Code / Title 39 / Article 11 / Section 39-11-115
39-11-115. To whom tax lien shall be sold
Status: in_force

39-11-115. To whom tax lien shall be sold. (1) When the taxes levied for the preceding year or years on any lands remain unpaid, the tax liens on such lands offered at public auction at the times provided by law shall be sold to the persons who pay therefor the taxes, delinquent interest, and fees then due thereon or who further pay the largest amount in excess of said taxes, delinquent interest, and fees. The excess amount shall be credited to the county general fund. Each tax lien shall be sold for an entire piece of property. The taxes, delinquent interest, and fees shall draw interest at the rates fixed by law, and, when the tax liens on any lands are bid in by the county, city, town, or city and county, the amount for which they are bid in shall draw interest at the same rates. Real property for which a tax lien is sold may be redeemed in the manner provided by law.

(2) In order that the public auction may be conducted in an efficient and equitable manner, the treasurer is hereby granted broad powers to set bidding rules governing the public auction. Such powers shall include, but need not be limited to, the following:

(a) Recognition of buyers in numerical sequence, in rotation, or in the order in which bids are made;

(b) Determining the order in which tax liens are sold, without regard to the order in which they appear in the published notice of sale;

(c) Setting minimum bid increases; and

(d) Setting a minimum total of taxes, delinquent interest, and costs below which competitive bids will not be accepted.

(3) The treasurer may combine and sell as a unit parcels which are contiguous or are contained within one subdivision.

(4) The treasurer shall announce bidding rules at the beginning of the public auction, and the rules announced shall apply to all bidders throughout the public auction. If the public auction is conducted by means of the internet or other electronic medium, the treasurer shall cause the internet bidding rules to be posted on the medium for at least two weeks before the date of sale. The internet bidding rules posted shall apply to all bidders throughout the public auction.
C.R.S. § 39-28-103.5 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-103.5
39-28-103.5. Tax levied - state constitution
Status: in_force

39-28-103.5. 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 39-28-103, a tax on the sale of cigarettes by wholesalers, at a rate of three and two-tenths cents per cigarette. The tax shall be paid to and collected by the department.
C.R.S. § 39-11-147 — CO Code / Title 39 / Article 11 / Section 39-11-147
39-11-147. Treasurer to report payments
Status: in_force

39-11-147. Treasurer to report payments. A complete report of all payments made to and accepted by the treasurer under sections 39-11-142, 39-11-143, and 39-11-145 shall be made by him, a copy of which shall be sent to the board of county commissioners of his county, to the administrator, and to the controller at the end of each month.
C.R.S. § 39-10-101 — CO Code / Title 39 / Article 10 / Section 39-10-101
39-10-101. Collection of taxes
Status: repealed

39-10-101. Collection of taxes. (1) Upon receipt of the tax list and warrant from the assessor, the treasurer shall proceed to collect the taxes therein levied, and such tax list and warrant shall be his authority and justification against any illegality in procedure prior to his receiving the same.

(2) (a) (I) If, after the tax list and warrant has been received by the treasurer, the treasurer discovers that any taxable property then located in the treasurer's county has been omitted from the tax list and warrant for the current year or for any prior year and has not been valued for assessment, the treasurer shall forthwith list and value such property for assessment in the same manner as the assessor might have done and shall enter such valuation for assessment on the tax list and warrant and extend the levy. Such entry shall be designated as an additional assessment and shall be valid for all purposes, the same as though performed by the assessor.

(II) Notwithstanding subparagraph (I) of this paragraph (a) or section 39-5-125, neither the assessor nor the treasurer shall treat any possessory interest in exempt property as taxable property omitted from the tax list and warrant for any property tax year prior to 2001.

(b) (I) Except as provided in subparagraph (II) of this paragraph (b), the taxes for any period, together with interest thereon, imposed by this section shall not be assessed, nor shall any lien be filed or distraint warrant issued or suit for collection be instituted or any other action to collect the same be commenced, more than six years after the date on which the tax was or is payable. Except as otherwise provided in paragraph (d) of this subsection (2), interest shall not be charged prior to the date on which additional assessment is made.

(II) Effective January 1, 1996, the taxes for any period, together with interest thereon, imposed by this section shall not be assessed, nor shall any lien be filed or distraint warrant issued or suit for collection be commenced, more than two years after the date on which the tax was or is payable when the failure to collect the tax is due to an error or omission of a governmental entity. The provisions of this subparagraph (II) shall not apply to taxes imposed on oil and gas leaseholds and lands.

(c) In the case of fraudulent action with intent to evade tax, the tax, together with interest thereon, may be assessed, or proceedings for the collection of such taxes may be begun, at any time.

(d) Taxes levied upon additional assessments on mines and on oil and gas leaseholds and lands which had been previously omitted from the tax list and warrant due to the failure of an owner or operator of any mine or of any oil and gas leaseholds and lands to comply with section 39-6-106, 39-6-113, or 39-7-101 shall be subject to the delinquent interest provisions of section 39-10-104.5. Delinquent interest shall be calculated to accrue from the date the taxes were due pursuant to section 39-1-105 and section 39-6-106, 39-6-113, or 39-7-101. This paragraph (d) shall apply to omitted property or production but shall not apply to valuation disputes, protests, or appeals therefrom filed pursuant to section 39-5-122.

(3) If on the tax list and warrant there is any error in the name of a person owing taxes, the treasurer may correct such error and collect the taxes from the person intended.

(4) and (5) Repealed.
C.R.S. § 39-5-128 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-128
39-5-128. Certification of valuation for assessment - repeal
Status: repealed

39-5-128. Certification of valuation for assessment - repeal. (1) (a) No later than August 25 of each year, the assessor shall certify to the department of education, to the clerk of each town and city, to the secretary of each school district, and to the secretary of each special district within the assessor's county the total valuation for assessment of all taxable property located within the territorial limits of each such town, city, school district, or special district and shall notify each such clerk, secretary, and board to officially certify the levy of such town, city, school district, or special district to the board of county commissioners no later than December 15. The assessor shall also certify to the secretary of each school district the actual value of the taxable property in the district.

(b) (I) For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (1)(a) of this section for officially certifying a levy is postponed from December 15, 2023, to January 10, 2024.

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

(1.5) Along with the certification required by subsection (1) of this section, the assessor shall also provide:

(a) The aggregate value of exempt business personal property specified in section 39-3-119.5 (3)(a)(I) for the property tax year commencing on January 1, 2021, within the territorial limits of each town, city, school district, or special district; and

(b) The amount calculated under section 39-3-119.5 (3)(c)(I) for the estimate of the aggregate value of exempt business personal property for each property tax year beginning with the property tax year commencing on January 1, 2022, within the territorial limits of each town, city, school district, or special district.

(2) Repealed.

(3) (a) If the valuation for assessment for all or part of any such political subdivision has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), any certification under this section must be based upon that portion of the valuation for assessment under section 31-25-107 (9)(a)(I) so long as the division remains in effect.

(b) If the valuation for assessment for all or part of any such political subdivision has been divided for a county revitalization area, pursuant to section 30-31-109 (13)(a), any certification under this section must be based upon that portion of the valuation for assessment under section 30-31-109 (13)(a)(I), so long as the division remains in effect.
C.R.S. § 39-2-103 — CO Code / Title 39 / Article 2 / Section 39-2-103
39-2-103. Exercise of power
Status: in_force

39-2-103. Exercise of power. The division of property taxation and the property tax administrator are type 1 entities, as defined in section 24-1-105, and exercise their powers and perform their duties and functions under the department of local affairs.
C.R.S. § 39-27-308 — CO Code / Title 39 / Article 27 / Part 3 / Section 39-27-308
39-27-308. Appeals
Status: in_force

39-27-308. Appeals. The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department.
C.R.S. § 39-26-719 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-719
39-26-719. Motor vehicles - repeal
Status: repealed

39-26-719. Motor vehicles - repeal. (1) (a) Prior to January 1, 2025, there shall be exempt from taxation under the provisions of part 1 of this article 26 the sale of any motor vehicle, power source for any motor vehicle, or parts used for converting the power source for any motor vehicle, if:

(I) Repealed.

(II) For sales occurring on or after July 1, 2014:

(A) The gross vehicle weight rating of the motor vehicle is greater than twenty-six thousand pounds and if the power source or parts used for converting the power source are certified by the United States environmental protection agency as provided in the federal heavy-duty national program that includes new greenhouse gas emissions standards as established by the United States environmental protection agency; or

(B) The gross vehicle weight rating of the motor vehicle is greater than ten thousand pounds and if the motor vehicle, power source, or parts used for converting the power source meets the definition of a category 4, 4 A, 4 B, 4 C, 7, or 7 A truck as defined in section 39-22-516.8.

(b) For purposes of this subsection (1), unless the context otherwise requires:

(I) "Motor vehicle" means any self-propelled vehicle required to be licensed or subject to licensing for operation upon the highways of this state, including a vehicle that uses a hybrid propulsion system.

(II) "Parts used for converting" shall mean the wiring, fuel lines, engine coolant system, fuel storage containers, fuel control system, and other components associated with reducing the emissions characteristics of an engine or motor.

(III) "Power source" means the engine or motor and associated wiring, fuel lines, engine coolant system, fuel storage containers, and miscellaneous components.

(c) This subsection (1) is repealed, effective December 31, 2028.

(2) The following shall be exempt from taxation under the provisions of part 2 of this article 26:

(a) The storage, use, or consumption of a motor vehicle, if the owner is or was, at the time of purchase, a nonresident of Colorado and the owner purchased the vehicle outside of this state for use outside this state and actually so used it for a substantial and primary purpose for which it was acquired and the owner registered, titled, and licensed said motor vehicle outside of Colorado.

(b) (I) Prior to January 1, 2025, the storage, use, or consumption of a motor vehicle, power source for a motor vehicle, and parts used for converting the power source of a motor vehicle, if:

(A) For sales occurring on or before June 30, 2014, the gross vehicle weight rating of the motor vehicle is greater than ten thousand pounds and if the motor vehicle, power source, or parts used for converting the power source are certified by the United States environmental protection agency or any state as provided in the federal "Clean Air Act" as meeting an emission standard equal to or more stringent than the low-emitting vehicle emission standard;

(B) For sales occurring on or after July 1, 2014, the gross vehicle weight rating of the motor vehicle is greater than twenty-six thousand pounds and if the power source or parts used for converting the power source are certified by the United States environmental protection agency as provided in the federal heavy-duty national program that includes new greenhouse gas emissions standards as established by the United States environmental protection agency; or

(C) For sales occurring on or after July 1, 2014, the gross vehicle weight rating of the motor vehicle is greater than ten thousand pounds and if the motor vehicle, power source, or parts used for converting the power source meets the definition of a category 4, 4 A, 4 B, 4 C, 7, or 7 A truck as defined in section 39-22-516.8.

(II) For purposes of this paragraph (b), unless the context otherwise requires:

(A) "Motor vehicle" means any self-propelled vehicle required to be licensed or subject to licensing for operation upon the highways of this state, including a vehicle that uses a hybrid propulsion system.

(B) "Parts used for converting" shall mean the wiring, fuel lines, engine coolant system, fuel storage containers, fuel control system, and other components associated with reducing the emissions characteristics of an engine or motor.

(C) "Power source" means the engine or motor and associated wiring, fuel lines, engine coolant system, fuel storage containers, and miscellaneous components.

(III) This subsection (2)(b) is repealed, effective December 31, 2028.
C.R.S. § 39-5-103 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-103
39-5-103. Property described
Status: in_force

39-5-103. Property described. In listing tracts or parcels of real property, the assessor shall identify the same by section, or part of a section, township, and range, and, if such part of a section is not a legal subdivision, then by some other description sufficient to identify the same. In listing town or city lots, he shall describe the same by number of lot and block, or otherwise, in accordance with the system of numbering or describing used by the town or city in which said lots are located.
C.R.S. § 39-23.5-116 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-116
39-23.5-116. Deposit of moneys collected - legislative finding
Status: in_force

39-23.5-116. Deposit of moneys collected - legislative finding. (1) In order to provide revenue for the old age pension fund created and established by article XXIV of the state constitution in an amount at least equal to that presently provided by the inheritance tax laws of this state, which laws shall not apply to estates of decedents dying on or after January 1, 1980, all moneys collected by the department under this article are hereby allocated to and shall be deposited in the old age pension fund created and established by article XXIV of the state constitution.

(2) The general assembly finds that subsection (1) of this section repeals no law which provides revenue for the old age pension fund and amends no law so as to reduce the revenue provided for the old age pension fund, except as is allowed by article XXIV of the state constitution.
C.R.S. § 39-2-102 — CO Code / Title 39 / Article 2 / Section 39-2-102
39-2-102. Qualifications
Status: in_force

39-2-102. Qualifications. The person appointed as property tax administrator shall possess knowledge of the subject of property taxation and of the laws of this state relating thereto and shall have demonstrated ability and experience in the field of property taxation. He shall devote his full time to the performance of his duties as administrator and shall hold no other office under the United States, the state, or any political subdivision thereof.
C.R.S. § 39-26-706 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-706
39-26-706. Miscellaneous sales and use tax exemptions - internet access - refractory materi
Status: in_force

39-26-706. Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins.

(1) (a) and (b) (Deleted by amendment, L. 2013.)

(c) (I) Notwithstanding any provision of law to the contrary, but except as set forth in subparagraph (II) of this paragraph (c), for any local government or political subdivision of the state that levies a sales or use tax based on the sales or use tax levied by the state pursuant to this article, the sale or storage, use, or consumption of cigarettes is exempt from the sales or use tax of such local government or political subdivision.

(II) Subparagraph (I) of this paragraph (c) does not apply to the regional transportation district established by article 9 of title 32, C.R.S., and the scientific and cultural facilities district established by article 13 of title 32, C.R.S., which, beginning January 1, 2014, levy sales and use tax upon every transaction or other incident with respect to which a sales and use tax is levied by the state.

(2) (a) On and after May 1, 1998, internet access services, as defined in section 24-79-102 (2)(b), C.R.S., shall be exempt from taxation under the provisions of part 1 of this article.

(b) From May 1, 1998, internet access services, as defined in section 24-79-102 (2)(b), C.R.S., shall be exempt from taxation under the provisions of part 2 of this article.

(3) All sales and purchases of and the storage, use, or consumption of refractory materials and carbon electrodes used by a person manufacturing iron and steel for sale or profit and all sales and purchases of and the storage, use, or consumption of inorganic chemicals used in the processing of vanadium-uranium ores shall be exempt from taxation under parts 1 and 2 of this article.

(4) (a) All sales of precious metal bullion and coins, as defined in section 39-26-102 (2.6) and (6.5), shall be exempt from taxation under the provisions of part 1 of this article.

(b) The storage, use, or consumption of precious metal bullion and coins, as defined in section 39-26-102 (2.6) and (6.5), shall be exempt from taxation under the provisions of part 2 of this article.

(5) On and after July 1, 2010, the collection of the waste tire fee pursuant to section 30-20-1403, C.R.S., is exempt from taxation under part 1 of this article.
C.R.S. § 39-3-101 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-101
39-3-101. Legislative declaration - presumption of charitable purpose
Status: in_force

39-3-101. Legislative declaration - presumption of charitable purpose. The general assembly recognizes that only the judiciary may make a final decision as to whether or not any given property is used for charitable purposes within the meaning of the Colorado constitution; nevertheless, in order to guide members of the public and public officials alike in the making of their day-to-day decisions and to assist in the avoidance of litigation, the general assembly hereby finds, declares, and determines that the uses of property that are set forth in this part 1 as uses for charitable purposes benefit the people of Colorado and lessen the burdens of government by performing services that government would otherwise be required to perform. Therefore, property used for such purposes shall be presumed to be used, or owned and used, as applicable, solely and exclusively for strictly charitable purposes and not for private gain or corporate profit, if applicable, and, consequently, property used for such purposes is entitled to be exempt from the levy and collection of property tax pursuant to the provisions of this part 1 and the Colorado constitution. This legislative finding, declaration, determination, and presumption shall not be questioned by the administrator and shall be entitled to great weight in any and every court.
C.R.S. § 39-13-102 — CO Code / Title 39 / Article 13 / Section 39-13-102
39-13-102. Documentary fee imposed - amount - to whom payable
Status: in_force

39-13-102. Documentary fee imposed - amount - to whom payable. (1) There is imposed and shall be paid, by every person offering for recording in the office of the county clerk and recorder any deed or instrument in writing wherein or whereby title to real property situated in this state is granted or conveyed, a fee, referred to in this article as "documentary fee", measured by the consideration paid or to be paid for such grant or conveyance, which documentary fee shall be in addition to any other fee fixed by law for the recording of such deed or instrument in writing.

(2) The amount of documentary fee payable in each case shall be as follows:

(a) When there is no consideration or when the total consideration paid by the purchaser, inclusive of the amount of any lien or encumbrance against the real property granted or conveyed and all charges and expenses required to be paid for the making of such grant or conveyance is five hundred dollars or less, no documentary fee shall be payable.

(b) When the total consideration paid by the purchaser, inclusive of the amount of any lien or encumbrance against the real property granted or conveyed and all charges and expenses required to be paid for the making of such grant or conveyance exceeds five hundred dollars, the documentary fee payable shall be computed at the rate of one cent for each one hundred dollars, or major fraction thereof, of such consideration.

(3) All documentary fees shall be payable to and collected by the county clerk and recorder.

(4) In those cases in which real property located in two or more counties is granted or conveyed in a single transaction, each county clerk and recorder shall collect a portion of the total documentary fee referred to in subsection (2) of this section in the same ratio that the consideration fairly attributable to the part of such property located in his county bears to the total consideration. The allocation of the total consideration between counties is to be made by the person offering such deed or instrument in writing for recording.

(5) (a) For the purpose of determining the documentary fee in accordance with subsection (2) of this section, the amount of consideration paid for the grant or conveyance of residential real property, inclusive of liens, charges, and expenses, is the amount listed on the grant or conveyance document; except that, if there is no consideration amount listed on the grant or conveyance document or the amount listed is five hundred dollars or less, and there is a related declaration filed in accordance with section 39-14-102, then the amount of consideration paid is the total sales price listed on the declaration.

(b) In determining the amount of consideration paid for the grant or conveyance of commercial or industrial real property, inclusive of liens, charges, and expenses, the total amount of the sales price to the purchaser shall be deemed to be paid for the grant or conveyance of real property unless evidence of the separate consideration paid for personal property is submitted as shown on the purchaser's use tax return as filed with the department of revenue or unless evidence of such separate consideration is shown on the declaration filed pursuant to the provisions of section 39-14-102.

(c) Any such evidence submitted under paragraph (a) or (b) of this subsection (5) shall not be recorded or filed by the county clerk and recorder and shall not be subject to public inspection but shall be sent to the county assessor. Such evidence shall be used by the assessor as required by section 39-13-107 but shall be kept confidential and shall not be subject to public inspection.

(d) Solely for the purpose of computing the documentary fee, the property conveyed by a deed or other instrument will be regarded as residential unless the deed or other instrument includes a conspicuous statement or notation that the property is not to be regarded as residential. This provision does not authorize the alteration of a deed or other instrument after it has been executed.
C.R.S. § 39-11.5-113 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-113
39-11.5-113. Payment of overbid amount by a lienor - procedure
Status: in_force

39-11.5-113. Payment of overbid amount by a lienor - procedure. (1) Requirements for payment of overbid amount. A lienor is entitled to receive payment of a portion of the overbid amount, if the following requirements are met to the satisfaction of the treasurer:

(a) The lienor's lien is a lien that is created or recognized by state or federal statute or by judgment of a court of competent jurisdiction;

(b) The lien is a junior lien;

(c) The lienor's lien appears by instruments that were duly recorded in the office of the clerk and recorder of the county prior to the treasurer recording the application for public auction pursuant to section 39-11.5-103. If, prior to the date and time of the treasurer's recording of the application for public auction pursuant to section 39-11.5-103 (2), a lien was recorded in an incorrect county, the lienor's rights under this section are valid only if the lien is rerecorded in the correct county at least fifteen calendar days prior to the public auction.

(d) The lienor has, within eight business days after the public auction, filed a notice with the treasurer of the lienor's intent to receive payment of a portion of the overbid amount;

(e) The lienor has attached to the notice of intent to redeem the original instrument and any assignment of the lien to the person attempting to receive payment of a portion of the overbid amount, or certified copies thereof, or in the case of a qualified holder as defined in section 38-38-100.3 (20), a copy of the instrument evidencing the lien and any assignment of the lien to the person attempting to receive payment of a portion of the overbid amount. If the original instrument is delivered to the treasurer, the treasurer shall return the original instrument to the lienor and retain a copy.

(f) The lienor has attached to the notice of intent to receive payment of a portion of the overbid amount a signed and properly acknowledged statement of the lienor setting forth the amount required to redeem the lienor's lien, including per diem interest, through the end of the nineteenth business day after the public auction with the same specificity and itemization as required in section 38-38-106.

(2) Overbid payment proceeds. Upon the expiration of the overbid amount payment period under this section, the treasurer shall disburse all overbid amount payment proceeds to the persons entitled to receive them.

(3) Misstatement of redemption amount. If an aggrieved person contests the amount set forth in the statement filed by a lienor pursuant to subsection (1)(f) of this section and a court determines that the lienor has made a material misstatement on the statement with respect to the amount due and owing to the lienor, the court shall, in addition to other relief, award to the aggrieved person the aggrieved person's court costs and reasonable attorney fees and costs.
C.R.S. § 39-7-109 — CO Code / Title 39 / Article 7 / Section 39-7-109
39-7-109. Valuation of severed nonproducing oil or gas mineral interests
Status: in_force

39-7-109. Valuation of severed nonproducing oil or gas mineral interests. (1) The actual value of severed nonproducing oil or gas or oil and gas mineral interests shall be determined by the income approach capitalizing the annual net rental income for such nonproducing mineral interests at an appropriate market rate. If such severed mineral interests are unleased, the assessor shall use the average per acre annual rental of all such mineral interests under lease in the county or in the area to determine the actual value thereof.

(2) For the purposes of this section, "annual rental" means annual rental payments, or other compensatory payments payable for the right to hold a mineral interest, which payments are fixed and certain in amount and payable periodically over a fixed period calculated on a twelve-month basis. "Annual rental" shall be the representative annual rental for such mineral interests leased within the county or the area, and "annual rental" does not include royalty payments, advanced royalty payments, bonus payments, or minimum royalty payments covering periods when the mineral interests are not in production, even though said payments may be fixed and certain in amount and payable periodically. For the purposes of this subsection (2), "royalty payments", "advanced royalty payments", and "minimum royalty payments" are payments attributable to a portion of the current or future mineral production of a mineral interest, paid for the privilege of producing minerals, and "bonus payments" means compensation paid as consideration for the granting of a mineral lease or other compensatory payments which are payable regardless of the extent of use of the mineral interest and which are fixed and certain in amount and may be payable in one or more periodical increments over a fixed period.
C.R.S. § 39-26-704 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-704
39-26-704. Miscellaneous sales tax exemptions - governmental entities - hotel residents - s
Status: in_force

39-26-704. Miscellaneous sales tax exemptions - governmental entities - hotel residents - schools - exchange of property. (1) All sales to the United States government and to the state of Colorado, its departments and institutions, and the political subdivisions thereof in their governmental capacities only shall be exempt from taxation under the provisions of part 1 of this article.

(1.5) All transactions specified in section 29-4-227 (1), C.R.S., are exempt from taxation under the provisions of parts 1 and 2 of this article.

(2) There shall be exempt from taxation under the provisions of part 1 of this article 26 all sales that the state of Colorado is prohibited from taxing under the constitution or laws of the United States or the state of Colorado.

(3) (a) There shall be exempt from taxation under the provisions of part 1 of this article 26 all sales and purchases of commodities and services under the provisions of section 39-26-102 (11) to any natural person who is a permanent resident of any hotel, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court or park and who enters into or has entered into a written agreement for occupancy of a room or accommodations for a period of at least thirty consecutive days during the calendar year or preceding year.

(b) Notwithstanding any provision of law to the contrary, on or after January 1, 2021, for any local government or political subdivision of the state that levies a sales or use tax based on the sales or use tax levied by the state pursuant to this article 26, all sales and purchases of commodities and services under the provisions of section 39-26-102 (11) to any occupant who is a permanent resident of any hotel, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court or park and who enters into or has entered into a written agreement for occupancy of a room or accommodations for a period of at least thirty consecutive days during the calendar year or preceding calendar year shall be exempt from the sales or use tax of such local government or political subdivision, unless the local government or political subdivision expressly subjects such sale to its sales or use tax for the applicable period at the time of adoption of its initial sales or use tax ordinance or resolution or subsequent amendment thereto.

(4) All sales made to schools, other than schools held or conducted for private or corporate profit, shall be exempt from taxation under the provisions of part 1 of this article.

(5) There shall be exempt from taxation under the provisions of part 1 of this article all transactions specified in section 39-26-104 (1)(b)(I) in which the fair market value of the exchanged property is excluded from the consideration or purchase price because the exchanged property is covered by section 39-26-104 (1)(b)(I)(A) or (1)(b)(I)(B), and in which, because there is no additional consideration involved in the transaction, there is no purchase price within the meaning of section 39-26-102 (7).
C.R.S. § 39-28-301 — CO Code / Title 39 / Article 28 / Part 3 / Section 39-28-301
39-28-301. Legislative declaration
Status: in_force

39-28-301. Legislative declaration. (1) The general assembly hereby finds and declares that:

(a) Violations of the tobacco escrow funds act threaten the integrity of the master settlement agreement, the fiscal soundness of the state, and the public health.

(b) Enacting procedural enhancements will aid the enforcement of the tobacco escrow funds act and thereby safeguard the master settlement agreement, the fiscal soundness of the state, and the public health.

(c) The provisions of this part 3 are not intended to and shall not be interpreted to amend the tobacco escrow funds act.
C.R.S. § 39-22-2103 — CO Code / Title 39 / Article 22 / Part 21 / Section 39-22-2103
39-22-2103. Recapture
Status: in_force

39-22-2103. 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 shall 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 21 for all prior taxable years that would have resulted if the accelerated portion of the credit allowable by reason of this part 21 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 21, 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 21 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.
C.R.S. § 39-28.5-105 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-105
39-28.5-105. Books and records to be preserved
Status: in_force

39-28.5-105. Books and records to be preserved. (1) Every distributor shall keep at each licensed place of business complete and accurate records for that place of business, including itemized invoices of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made, except sales to the ultimate consumer within the state.

(2) These records shall show the names and addresses of purchasers, the inventory of all tobacco products on hand, and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products.

(3) When a licensed distributor sells tobacco products exclusively to the ultimate consumer within the state at the address given in the license, no invoice of those sales shall be required, but itemized invoices shall be made of all tobacco products transferred to other retail outlets owned or controlled by that licensed distributor. All books, records, and other papers and documents required by this section to be kept shall be preserved for a period of at least three years after the date of the documents, unless the department, in writing, authorizes their destruction or disposal at an earlier date.

(4) (a) Every retailer that is not also a licensed distributor shall keep at its place of business complete and accurate records to show that all tobacco products received by the retailer were purchased from a licensed distributor. The retailer shall provide a copy of such records to the department if so requested. The department may establish the acceptable form of such records.

(b) Any expenses incurred by the department related to enforcing paragraph (a) of this subsection (4) shall be paid from the tobacco settlement defense account, created in section 24-22-115 (2)(a), C.R.S., for the state fiscal year 2009-10, and from the tobacco tax enforcement cash fund created in section 39-28-107 (1)(b), for each state fiscal year thereafter.

(5) Every remote retail seller shall keep complete and accurate records necessary for the determination of the correct tax liability, including itemized invoices to validate the actual costs paid by the remote retail seller for all cigars and pipe tobacco offered in remote retail sales to the consumer within this state.
C.R.S. § 39-28.5-107 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-107
39-28.5-107. When credit may be obtained for tax paid - repeal
Status: repealed

39-28.5-107. When credit may be obtained for tax paid - repeal. (1) Where tobacco products, upon which the tax imposed by this article 28.5 has been reported and paid, are shipped or transported by the distributor to retailers without the state to be sold by those retailers, are shipped or transported by the distributor to a consumer without the state on or after January 1, 2021, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit of such tax may be made to the distributor in accordance with regulations prescribed by the department.

(2) (a) Prior to January 1, 2025, credit shall be given by the department to a distributor or remote retail seller for all taxes levied pursuant to this article 28.5 and section 21 of article X of the state constitution and paid pursuant to the provisions of this article 28.5 that are bad debts. Such credit shall offset taxes levied pursuant to this article 28.5 and section 21 of article X of the state constitution and paid pursuant to the provisions of this article 28.5 only. No credit shall be given unless the bad debt has been charged off as uncollectible on the books of the distributor or remote retail seller. Subsequent to receiving the credit, if the distributor or remote retail seller receives a payment for the bad debt, the distributor or remote retail seller shall be liable to the department for the amount received and shall remit this amount in the next payment to the department under section 39-28.5-106.

(b) Any claim for a bad debt credit under this subsection (2) shall be supported by all of the following:

(I) A copy of the original invoice issued by the distributor or remote retail seller;

(II) Evidence that the tobacco products described in the invoice were delivered to the person who ordered them; and

(III) Evidence that the person who ordered and received the tobacco products did not pay the distributor or remote retail seller for them and that the distributor or remote retail seller used reasonable collection practices in attempting to collect the debt.

(c) If credit is given to a distributor or remote retail seller for a bad debt, the person who ordered and received the tobacco products but did not pay the distributor or remote retail seller for them shall be liable in an amount equal to the credit for the tax imposed in this article 28.5 on the tobacco products. Subsequent to receiving the credit, if the distributor or remote retail seller receives a payment for the bad debt and the distributor or remote retail seller makes a payment to the department, the amount of taxes owed by such person shall be reduced by the amount paid to the department.

(d) As used in this subsection (2), "bad debt" means the taxes attributable to any portion of a debt that is related to a sale of tobacco products subject to tax under this article 28.5, that is not otherwise deductible or excludable, that has become worthless or uncollectible in the time after the tax has been paid pursuant to section 39-28.5-106, and that is eligible to be claimed as a deduction pursuant to section 166 of the federal "Internal Revenue Code of 1986", as amended. A bad debt shall not include any interest on the wholesale price of tobacco products, uncollectible amounts on property that remain in the possession of the distributor or remote retail seller until the full purchase price is paid, expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, an account receivable that has been sold to a third party for collection, or repossessed property.

(e) This subsection (2) is repealed, effective December 31, 2028.
C.R.S. § 39-26-127 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-127
39-26-127. Legislation modifying the state sales tax base - no impact on local government s
Status: in_force

39-26-127. Legislation modifying the state sales tax base - no impact on local government sales tax bases - no expansion of local authority to levy sales tax. (1) Notwithstanding the provisions of section 29-2-105 (1)(d), C.R.S., any provision of title 32, C.R.S., or any other provision of law, and except as set forth in subsection (3) of this section, the levying of sales tax on, exemption from sales tax for, or local option to levy sales tax on or provide an exemption from sales tax for any tangible personal property or services under the sales tax ordinance or resolution of any county, municipality, special district, authority, or other local government or political subdivision of the state shall not be affected in any way by the elimination, suspension, or modification of any sales tax exemption or any other legislative modification of the state sales tax base resulting from the enactment of any of the following bills:

(a) House Bill 10-1189, enacted in 2010;

(b) House Bill 10-1190, enacted in 2010;

(c) House Bill 10-1191, enacted in 2010;

(d) House Bill 10-1194, enacted in 2010;

(e) House Bill 10-1195, enacted in 2010.

(2) Except as set forth in subsection (3) of this section, this section does not create or expand, and shall not be construed to create or expand, any authority of any county, municipality, special district, authority, or other local government or political subdivision of the state to levy sales tax.

(3) Beginning January 1, 2014, subsection (1) of this section does not apply to the regional transportation district established by article 9 of title 32, C.R.S., and the scientific and cultural facilities district established by article 13 of title 32, C.R.S., which levy sales and use tax upon every transaction or other incident with respect to which a sales and use tax is levied by the state.
C.R.S. § 39-3-132 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-132
39-3-132. Portion of property becomes tax-exempt
Status: in_force

39-3-132. Portion of property becomes tax-exempt. Whenever only a portion of a parcel, tract, or lot of real property which was previously taxable becomes exempt from the levy and collection of property tax for any reason, the treasurer may, upon the basis of an appraisal and computation of the valuation for assessment of such property by the assessor, either collect the property taxes thereon for the current taxable year, calculated on the basis of the property tax levy on such property during the preceding taxable year and prorated to the date upon which title to such property was conveyed, or, if the treasurer is satisfied that there is sufficient taxable real property remaining to satisfy any lien for the amount of property taxes payable on such portion, he may defer collection of the property taxes until the following taxable year. In the event the prorated taxes on such portion are collected, the owner of the remainder of such real property shall be credited with the full amount of taxes collected when the property tax levy for the current taxable year has been fixed and made and the correct amount of property taxes determined.
C.R.S. § 39-22-322 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-322
39-22-322. Taxation of an S corporation and its shareholders
Status: in_force

39-22-322. Taxation of an S corporation and its shareholders. (1) An S corporation shall not be subject to the tax imposed by this article.

(2) For the purposes of section 39-22-104, each shareholder's pro rata share of the S corporation's income attributable to the state and each resident shareholder's pro rata share of the S corporation's income not attributable to the state, all as modified pursuant to section 39-22-323, shall be taken into account by the shareholder in the manner provided in section 1366 of the internal revenue code.

(3) For the purposes of determining the amounts taken into account by the shareholders of an S corporation pursuant to subsection (2) of this section, the amount of any tax imposed on the S corporation under the internal revenue code shall proportionately reduce the S corporation's income attributable to the state and income not attributable to the state.
C.R.S. § 39-22-2101 — CO Code / Title 39 / Article 22 / Part 21 / Section 39-22-2101
39-22-2101. Definitions
Status: in_force

39-22-2101. Definitions. As used in this part 21, unless the context otherwise requires:

(1) "Allocation certificate" means a statement issued by the authority certifying that a given development qualifies for the credit and specifying the amount of the credit allowed.

(2) "Authority" means the Colorado housing and finance authority created pursuant to section 29-4-704, C.R.S.

(3) "Compliance period" means the period of fifteen years beginning with the first taxable year of the credit period.

(4) "Credit" means the Colorado affordable housing tax credit allowed pursuant to section 39-22-2102.

(5) "Credit period" means the period of six taxable years beginning with the taxable year in which a qualified development is placed in service. If a qualified development is comprised of more than one building, the development shall be deemed to be placed in service in the taxable year during which the last building of the qualified development is placed in service.

(6) "Department" means the Colorado department of revenue.

(7) "Federal tax credit" means the federal low-income housing tax credit provided by section 42 of the internal revenue code.

(8) "Qualified allocation plan" means the qualified allocation plan adopted by the authority pursuant to section 42 (m) of the internal revenue code.

(9) "Qualified basis" means the qualified basis of the development as determined pursuant to section 42 of the internal revenue code.

(10) "Qualified development" means a "qualified low-income housing project", as that term is defined in section 42 of the internal revenue code, that is located in Colorado and is determined by the authority to be eligible for a federal tax credit whether or not a federal tax credit is allocated with respect to said development.

(11) "Qualified taxpayer" means an individual, a person, firm, corporation, or other entity that owns an interest, direct or indirect, in a qualified development and is subject to the taxes imposed by this article.
C.R.S. § 39-9-104 — CO Code / Title 39 / Article 9 / Section 39-9-104
39-9-104. Correction of errors
Status: in_force

39-9-104. Correction of errors. The state board of equalization shall correct any obvious error appearing in any county abstract of assessment, whether made by the assessor or by the administrator. The state board of equalization shall not change any matter pertaining to the actual value of any class or subclass except as provided in section 39-9-103 (7); except that, in the taxable year following the year of reappraisal ordered by the state board of equalization, such board may change any matter pertaining to the actual value, and such change shall be made by the assessor in the abstract of assessment of such current taxable year.
C.R.S. § 39-32-102 — CO Code / Title 39 / Article 32 / Section 39-32-102
39-32-102. Legislative declaration
Status: in_force

39-32-102. Legislative declaration. (1) The general assembly hereby finds and declares that:

(a) The ability of the people in all parts of this state to access the internet, also known as the information superhighway, is an important component in the ability of the state to remain competitive in the fields of business and education as well as the ability of government to provide services to these people both now and in the future; and

(b) A disparity currently exists in the state between the ability of people living in urban areas and people living in rural areas to access the internet because of a lack of adequate technology, infrastructure, and advance telecommunications service in rural areas.

(2) The general assembly further finds and declares that it is the policy of the state, in order to provide incentives for private businesses to invest in the infrastructure needed to improve the ability of the people living in rural areas to access the internet, to establish a program to provide a tax incentive to enterprises that provide such infrastructure in designated areas to be known as rural technology enterprise zones.
C.R.S. § 39-26-105.4 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-105.4
39-26-105.4. Remittance of tax - determination of address - dealer held harmless
Status: in_force

39-26-105.4. Remittance of tax - determination of address - dealer held harmless. (1) [Editor's note: This version of the introductory portion to subsection (1) is effective until July 1, 2025.] Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that does not meet the requirements of section 42-6-139, C.R.S., was provided by the purchaser for purposes of calculating the amounts of tax either due on the sale and purchase of such vehicle pursuant to this part 1 or section 29-2-106, C.R.S., if the dealer:

(1) [Editor's note: This version of the introductory portion to subsection (1) is effective July 1, 2025.] Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that does not meet the requirements of section 42-6-139 was provided by the purchaser for purposes of calculating the amounts of tax either due on the sale and purchase of such vehicle pursuant to this part 1 or section 29-2-211, if the dealer:

(a) Informs the purchaser of a motor vehicle of the key requirements of motor vehicle titling and registration as specified in sections 42-3-103 (4)(a), 42-6-134, 42-6-139, and 42-6-140, C.R.S.; and

(b) Obtains an affidavit signed by the purchaser stating that the purchaser's address is true and correct.
C.R.S. § 39-4-106 — CO Code / Title 39 / Article 4 / Section 39-4-106
39-4-106. Valuation of utilities - apportionment
Status: repealed

39-4-106. Valuation of utilities - apportionment.

(1) Repealed.

(2) In the specific case of a telegraph company, the administrator shall:

(a) Determine, as of the last day of December of each year, the actual value of such company as a unit, or of its property and plant within this state, in the manner provided in section 39-4-102;

(b) Allocate to this state, if the actual value of such company is determined as a unit, that proportion of such actual value as in his judgment accurately represents the value of the property and plant of such company within this state, utilizing commonly recognized methods of allocation as in his judgment are just and equitable;

(c) Compute the valuation for assessment of such company in this state as provided in section 39-1-104;

(d) Apportion the valuation for assessment of such company in this state among the several counties of this state in such proportion as in his judgment will fairly represent the valuation for assessment within each such county, utilizing commonly recognized methods of apportioning as in his judgment are just and equitable.

(3) In the specific case of a telephone company, the administrator shall:

(a) Determine, as of the last day of December of each year, the actual value of such company as a unit, or of its property and plant within this state, in the manner provided in section 39-4-102;

(b) Allocate to this state, if the actual value of such company is determined as a unit, that proportion of such actual value as in his judgment accurately represents the value of the property and plant of such company within this state, utilizing commonly recognized methods of allocation as in his judgment are just and equitable;

(c) Compute the valuation for assessment of such company in this state as provided in section 39-1-104;

(d) Apportion the valuation for assessment of such company in this state among the several counties of this state in such proportion as in his judgment will fairly represent the valuation for assessment within each such county, utilizing commonly recognized methods of apportioning as in his judgment are just and equitable.

(4) Repealed.

(5) In the specific case of a pipeline company engaged in the transportation of gas, oil, or petroleum products or coal slurry or other coal products in pipelines through or in this state, the administrator shall:

(a) Determine, as of the last day of December of each year, the actual value of the property of such company within this state, either in the manner provided in section 39-4-102 or, with respect to its pipelines, on a diameter per inch per mile basis and its land, improvements, pump and compressor stations, and miscellaneous equipment, wherever situated, being valued separately in the same manner as all other real and personal property;

(b) Compute the valuation for assessment of such company in this state as provided in section 39-1-104;

(c) Apportion the valuation for assessment of such company in this state among the several counties of the state in such proportion as in his judgment will fairly represent the valuation for assessment within each such county, utilizing commonly recognized methods of apportioning as in his judgment shall be just and equitable.

(6) The administrator shall determine the actual value of all other public utilities doing business in this state in the manner provided in section 39-4-102 and shall apportion the valuation for assessment thereof, computed as provided in section 39-1-104, among the several counties of this state in which property of such public utilities is located in such proportion as in his judgment will fairly represent the valuation for assessment within each such county, utilizing commonly recognized methods of apportioning as in his judgment are just and equitable.

(7) (a) In the specific case of a railroad company, the administrator shall:

(I) Determine, as of the last day of December of each year, the actual value of such company as a unit or the actual value of its property and plant within this state, in the manner provided in section 39-4-102;

(II) Ascertain the total mileage of all railroad track of such company, wherever situated, if the actual value of such company is determined as a unit;

(III) Ascertain the total mileage of all railroad track of such company situated within this state and in the several counties thereof;

(IV) Ascertain the total mileage of all railroad main track of such company situated within this state and in the several counties thereof;

(V) Allocate to this state, if the actual value of such company is determined as a unit, that proportion of such actual value that the total mileage of all railroad track of such company situated within this state bears to the total mileage of all railroad track of such company, wherever situated;

(VI) Compute the valuation for assessment of such company in this state as provided in section 39-1-104;

(VII) Apportion the valuation for assessment of such company within this state among the several counties of this state in the proportion that the actual mileage of railroad main track within each such county bears to the total mileage of all railroad main track of such company within this state.

(b) This subsection (7) is effective January 1, 1987.

(8) (a) In the case of cars owned by a sleeping car company, a railroad express company, or a private car line company, the administrator shall:

(I) Ascertain the total railroad track miles made by all such cars within this state and in the several counties thereof during the preceding calendar year;

(II) Determine the actual value of all such cars, using commonly recognized methods of valuation;

(III) Compute the valuation for assessment of all such cars as provided in section 39-1-104;

(IV) Apportion the valuation for assessment of all such cars among the several counties of the state in such proportion as in his judgment will fairly represent the valuation for assessment within each such county.

(b) This subsection (8) is effective January 1, 1987.
C.R.S. § 39-3-111.5 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-111.5
39-3-111.5. Property - health-care services - charitable purposes - exemption - limitations
Status: in_force

39-3-111.5. Property - health-care services - 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 owned by a nonprofit corporation, whether organized under the laws of this state or of another state;

(b) Such property is occupied or used by one or more physician or dentist, or both, licensed to practice medicine or dentistry, as applicable, under the laws of this state for the purpose of the practice of medicine or dentistry;

(c) Such health-care services are provided to patients who request such services and the financially needy are only charged for such services based upon the ability to pay; and

(d) The board of county commissioners of the county in which such property is located certifies that a need exists for the provision of such health-care services.

(2) The limitations set forth in section 39-3-116 (1) and (2) shall not apply to the use of property pursuant to the provisions of subsection (1) of this section.

(3) Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.
C.R.S. § 39-2-115 — CO Code / Title 39 / Article 2 / Section 39-2-115
39-2-115. Review of abstracts of assessment - recommendations - repeal
Status: repealed

39-2-115. Review of abstracts of assessment - recommendations - repeal. (1) (a) No later than August 25 of each year, each county assessor shall file with the property tax administrator two copies of an abstract of assessment of the county.

(a.5) (I) On August 25, 2025, if filing an abstract of assessment of the county with the administrator, a county assessor shall also file a report of the actual value of property within the county for the property tax year commencing on January 1, 2025.

(II) This subsection (1)(a.5) is repealed, effective July 1, 2026.

(b) Repealed.

(2) Upon receipt of the abstracts of assessment from the assessors of the several counties of the state, the administrator shall examine and review each such abstract. If he finds from the abstract of any county that any or all of the various classes or subclasses of real and personal property located in such county have not been valued for assessment by the use of all manuals, factors, formulas, and other directives required by law, the administrator shall determine the amount of increase or decrease in valuation for assessment of such class or subclass necessary to conform to such requirements and shall file a complaint with the state board of equalization specifying the amount recommended to be added to or deducted from the valuation for assessment of such class or subclass of property in such county for the following taxable year.

(3) No later than October 15 of each year, the property tax administrator shall transmit the abstracts of assessment of the several counties to the state board of equalization together with his recommendations.
C.R.S. § 39-27-109.7 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-109.7
39-27-109.7. Data collection services
Status: in_force

39-27-109.7. Data collection services. In order to track the movement of gasoline or special fuel within this state and thereby facilitate and expedite the collection of excise taxes imposed pursuant to this part 1, the executive director of the department of revenue may enter into a contract with one or more private entities for the provision of a computer-based program to monitor and track the data that licensees are required to report to the department pursuant to this part 1. Such computer-based program shall be funded solely with money from the highway users tax fund. The department shall update the computer-based program to monitor and track the data that liquefied petroleum licensees are required to report to the department pursuant to this part 1 based on the changes in House Bill 15-1228, enacted in 2015.
C.R.S. § 39-26-103.5 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-103.5
39-26-103.5. Qualified purchaser - direct payment permit number - qualifications
Status: in_force

39-26-103.5. Qualified purchaser - direct payment permit number - qualifications. (1) The executive director of the department of revenue may issue a direct payment permit number to any person that submits an application to the executive director demonstrating that:

(a) For the preceding twelve-month period, such person has purchased in Colorado in the aggregate at least seven million dollars of commodities, services, or tangible personal property that are subject to the tax imposed by this article. Purchases of commodities or tangible personal property to be erected upon or affixed to real property, including, but not limited to, building and construction materials and fixtures, shall be excluded from the aggregate total of purchases of commodities, services, or tangible personal property described in this paragraph (a).

(b) (I) Except as provided in subsection (2) of this section, if such person has been subject to the collection, remittance, or reporting requirements imposed by this article or any other article in this title administered by the department of revenue for the preceding three years, such person timely filed the required returns and timely remitted the tax shown due on such returns during said three-year period; or

(II) If such person has been subject to the collection, remittance, or reporting requirements imposed by this article or any other article in this title administered by the department of revenue for less than the three preceding years, for the period beginning on the date when such person became subject to such requirements, such person timely filed the required returns and timely remitted the tax shown due on such returns; and

(c) Such person has in place an accounting system, acceptable to the executive director of the department of revenue, that will enable the department to fully and accurately collect and allocate to municipalities, counties, and other local taxing entities all sales taxes that the department collects for such municipalities, counties, and other local taxing entities.

(2) The executive director may waive the requirements of paragraph (b) of subsection (1) of this section if the person submitting the application can show that any failure to comply with such collection, remittance, or reporting requirements was due to reasonable cause.

(3) Nothing in subsection (1) of this section shall be construed to require that a person must be subject to the collection, remittance, or reporting requirements imposed by this article in order to obtain a direct payment permit number.

(4) A person shall become a qualified purchaser upon receipt of a direct payment permit number.

(5) A direct payment permit number shall be in force and effect until December 31 of the third year following the year in which it is issued, unless sooner revoked. Such permit number shall be granted or renewed only upon the filing of an application stating the information described in subsection (1) of this section.

(6) The executive director of the department of revenue may revoke the direct payment permit number of a qualified purchaser that has violated any provision of this article. The executive director shall give a notice of revocation to such qualified purchaser by first-class mail pursuant to section 39-21-105.5. Any such revocation may be appealed by the qualified purchaser within thirty days of receipt of the notice of revocation together with a request for a hearing on such revocation before the executive director or the executive director's designee. The executive director shall promulgate rules specifying the procedures for a revocation appeal hearing. A revocation appeal hearing shall take place within a reasonable time after receipt of the request for hearing by the executive director. The executive director shall issue a finding upholding the revocation or reinstating the direct payment permit number within a reasonable time after the revocation appeal hearing.
C.R.S. § 39-22-546 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-546
39-22-546. Credit against tax - residential energy storage systems - tax preference perform
Status: repealed

39-22-546. Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal. (1) (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 hereby finds and declares that the purposes of the tax expenditure created in subsection (3) of this section are to:

(I) Induce certain designated behavior by taxpayers, specifically the purchase and installation of residential energy storage systems; and

(II) Contribute to the state's effort to achieve its climate goals.

(b) The general assembly and the state auditor shall measure the effectiveness of the tax credits in achieving the purposes specified in subsection (1)(a) of this section based on the number of residential energy storage systems installed in the state. The Colorado energy office shall provide the state auditor with any available information that would assist the state auditor's measurement.

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

(a) "Energy storage system" means any commercially available, customer-sited system, including batteries and the batteries paired with on-site generation, that is capable of retaining, storing, and delivering energy by chemical, thermal, mechanical, or other means.

(b) "Purchase price" means the amount actually paid by the purchaser for the tangible personal property installed, including charges for sales tax and freight, but not including any charges for assembly, installation, or other construction services, or permit fees.

(c) "Purchaser" means a taxpayer who is the buyer of an energy storage system.

(d) "Seller" means the entity that sells an energy storage system.

(3) (a) For income tax years commencing on or after January 1, 2023, but before January 1, 2025, any purchaser that installs an energy storage system in a residential dwelling in this state is allowed a credit against the tax imposed by this article 22 in an amount equal to ten percent of the purchase price paid by the purchaser for the energy storage system.

(b) The credit allowed pursuant to this section is for the income tax year in which the energy storage system is purchased.

(4) (a) A purchaser may assign the tax credit allowed in this section to the purchaser's seller as follows:

(I) The assignment to the seller must be completed at the time of purchase of a new energy storage system by entering into an agreement as set forth in subsection (4)(c) of this section;

(II) The purchaser must assign the tax credit to the seller and forfeit the right to claim the tax credit on the purchaser's tax return in exchange for good and valuable consideration; and

(III) The seller must compensate the purchaser for the full nominal value of the tax credit. The compensation paid to the purchaser is considered a refund of state taxes and is not state taxable income.

(b) Notwithstanding section 39-21-108 (3), if a purchaser assigns the tax credit to a seller pursuant to this subsection (4), the seller receives the full amount of the tax credit that the purchaser is allowed in this section. Any unpaid balance or unpaid debt of the purchaser may not be credited from the amount of the tax credit allowed in this section.

(c) To complete the tax credit assignment, the purchaser and the seller must enter into an agreement that affirms that the requirements specified in subsection (4)(a) of this section were met.

(d) The seller may authorize an agent or a designee to sign the agreement on its behalf.

(e) The seller shall electronically submit a report containing the information required in the agreement described in subsection (4)(c) of this section to the department of revenue within thirty days of the purchase of an energy storage system in a form and manner to be determined by the department.

(f) The seller shall also file the agreement described in subsection (4)(c) of this section with the original tax return for the taxable year in which the energy storage system is purchased.

(g) The department of revenue, in consultation with the Colorado energy office, shall develop a model report and agreement no later than December 1, 2022.

(5) If a credit authorized in this section exceeds the income tax due on the income of the seller for the taxable year, the excess credit may not be carried forward and shall be refundable to the seller.

(6) Making a purchaser aware of the income tax credit allowed in this section or helping a purchaser assign the income tax credit to a seller as allowed in this section does not rise to the level of providing the purchaser with unauthorized tax advice.

(7) This section is repealed, effective January 1, 2028.
C.R.S. § 39-2-101 — CO Code / Title 39 / Article 2 / Section 39-2-101
39-2-101. Division created - property tax administrator
Status: in_force

39-2-101. Division created - property tax administrator. There is hereby created the division of property taxation in the department of local affairs, the head of which shall be the property tax administrator, which office is created by section 15 of article X of the state constitution. The administrator shall be appointed by a majority vote of the state board of equalization and shall serve for a term of five years and until a successor is appointed and qualified. The administrator may be removed from office for cause by a majority vote of the state board of equalization. The position of property tax administrator shall be exempt from the state personnel system.
C.R.S. § 39-22-4302 — CO Code / Title 39 / Article 22 / Part 43 / Section 39-22-4302
39-22-4302. Voluntary contribution designation - procedure - effective date
Status: in_force

39-22-4302. Voluntary contribution designation - procedure - effective date. For income tax years commencing on or after January 1, 2019, 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 American Red Cross Colorado disaster response, readiness, and preparedness fund created in section 39-22-4303 (1).
C.R.S. § 39-30-105 — CO Code / Title 39 / Article 30 / Section 39-30-105
39-30-105. Credit for new business facility employees - definitions - repeal
Status: repealed

39-30-105. Credit for new business facility employees - definitions - repeal. (Repealed)
C.R.S. § 39-5-108 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-108
39-5-108. Schedule sent to taxpayer - return
Status: in_force

39-5-108. Schedule sent to taxpayer - return. As soon after the assessment date as may be practicable, the assessor shall mail or deliver one copy of the personal property schedule to the place of business or to the residence of each person known or believed to own taxable personal property located in the county, or to the agent of such person. Such person or his or her agent shall list in such schedule all taxable personal property owned by him or her, or in his or her possession, or under his or her control located in said county on the assessment date, attaching such exhibits or statements thereto as may be necessary, and shall sign and return the original copy thereof to the assessor no later than the April 15 next following. Exhibits and statements attached to the personal property schedule shall be deemed sufficient for the purposes of the schedule if such exhibits or statements clearly list the property, the cost of the property, and the date the property was acquired.
C.R.S. § 39-1-118 — CO Code / Title 39 / Article 1 / Section 39-1-118
39-1-118. Repeal of law levying state property tax - disposition of funds
Status: repealed

39-1-118. Repeal of law levying state property tax - disposition of funds. After the repeal of any law levying a general property tax for the state or for state purposes takes effect, delinquent taxes collected by county treasurers as a result of the levy imposed by any such repealed law shall, when received by the state treasurer, be credited to the capital construction fund.
C.R.S. § 39-36-102 — CO Code / Title 39 / Article 36 / Section 39-36-102
39-36-102. Tax preference performance statement - legislative declaration
Status: in_force

39-36-102. Tax preference performance statement - legislative declaration. (1) The general assembly finds and declares that:

(a) Semiconductors, or chips, are tiny electronic devices that are fundamental to modern industrial and national security activities. These devices power tools as simple as a light switch and as complex as a fighter jet or a smartphone. Semiconductors are also essential building blocks in emerging technologies such as artificial intelligence, 5G communications, and quantum computing.

(b) In 2022, the federal government enacted the "Creating Helpful Incentives for Producing Semiconductors and Science Act", or "CHIPS and Science Act", providing for over fifty billion dollars to be expended in strengthening and revitalizing the country's position in semiconductor research, development, and manufacturing;

(c) The "CHIPS and Science Act" is expected to unlock hundreds of billions of dollars of private sector semiconductor investment across the country;

(d) Enactment of a semiconductor manufacturing zone, or CHIPS zone, program of tax incentives will maximize the opportunity for Colorado businesses to draw down federal dollars under the CHIPS Act and capture some of the billions of dollars of private funds expected to be spent in growing the country's semiconductor manufacturing industry;

(e) The three tax credits available under the program, for qualified investments, business facility employees, and expenditures in research and experimental activities, will encourage investment to expand Colorado's semiconductor manufacturing capacity and make Colorado a new center for innovation and research in this critical industry;

(f) Investing in semiconductor manufacturers in this manner also means investing in Colorado workers, as growth in the semiconductor manufacturing sector will necessarily result in the creation and retention of high-skilled, well-compensated manufacturing jobs in the state;

(g) In accordance with section 39-21-304 (1), which requires any bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly further declares that:

(I) The general legislative purposes of the tax credits allowed by this article 36 are:

(A) To induce certain designated behavior by taxpayers;

(B) To improve industry competitiveness; and

(C) To create or retain jobs;

(II) The specific legislative purposes of the tax credits allowed by this article 36 are:

(A) To improve the competitiveness of Colorado's semiconductor manufacturing industry;

(B) To induce investment in new and existing semiconductor manufacturing businesses in the state; and

(C) To create well-paying jobs in the private sector as a result of such investment; and

(III) The tax credit certification forms required from taxpayers to be executed by the CHIPS zone administrator pursuant to section 39-36-104 (5), the annual reports that the zone administrator is required to make to the Colorado economic development commission pursuant to section 39-36-104 (3)(b), and the annual reports that the director of the Colorado office of economic development must make to the general assembly and the legislative audit committee under section 39-36-104 (3)(c), will provide objective economic development data points that will allow the general assembly and the state auditor to measure the effectiveness of the CHIPS zone tax credits.
C.R.S. § 39-6-106 — CO Code / Title 39 / Article 6 / Section 39-6-106
39-6-106. Valuation for assessment of producing mines
Status: in_force

39-6-106. Valuation for assessment of producing mines. (1) Every person owning or operating any mine classified as a producing mine shall, no later than April 15 of each year, prepare, sign under the penalty of perjury in the second degree, and file with the assessor of the county wherein such mine is located a statement showing:

(a) The name of such mine and a list of mining claims and any other lands comprising the mining property of such mine, together with the total number of acres contained in each claim or parcel so listed;

(b) The name of the owner thereof, together with the name of the operator thereof, and the address of each;

(c) The total number of acres contained in such mine and, if such mine is located in more than one county, the total number of acres contained in such mine in each county;

(d) The number of tons of ore extracted therefrom during the calendar year immediately preceding and, if the value of the products derived from the ore is used in determining gross value, the number of tons, pounds, or ounces of products derived from the ore;

(e) The gross value from production of the ore extracted during said calendar year, which means and includes the amount for which ore or the first salable products derived therefrom were or could be sold by the owner or operator of a mine, as determined using actual gross selling prices;

(f) The costs of extracting such ore, excluding the compensation of any officer or agents not actively and continuously engaged in or about the mine;

(g) The costs of treatment, reduction, transportation, and sale of such ore or the first salable products derived therefrom;

(h) The gross proceeds from production of such ore, which means and includes the value of the ore immediately after extraction, which value may be determined by deducting from gross value all costs of treatment, reduction, transportation, and sale of such ore or the first salable products derived therefrom;

(i) The net proceeds from production of such ore, which means and includes the amount determined by deducting from the gross proceeds all costs of extracting such ore.

(1.4) (a) The owner or operator of a producing mine may request permission to state an average figure for the items required by paragraphs (d) to (i) of subsection (1) of this section based on any three-year, five-year, or ten-year period immediately preceding January 1 of the year in which the statement must be filed. The same reporting method shall be used for all annual statements filed in a single year pertaining to a particular mine.

(b) (I) The owner or operator may make an initial request pursuant to this subsection (1.4) by filing the request with the board of county commissioners of each county in which the mine is located at least forty-five days prior to the reporting date specified in the introductory portion to subsection (1) of this section and attaching a copy of the request to the annual statement filed pursuant to subsection (1) of this section with the county assessor of each county in which the mine is located.

(II) The owner or operator may make subsequent changes in the reporting method pursuant to this subsection (1.4) by filing a request for a change in the reporting method with the board of county commissioners and the county assessor of every county in which the mine is located at least forty-five days prior to the reporting date specified in the introductory portion to subsection (1) of this section.

(III) The board of county commissioners of each county which receives a request pursuant to this subsection (1.4) shall approve or deny the request at least thirty days prior to the reporting date specified in the introductory portion to subsection (1) of this section. Failure of a board of county commissioners to approve or deny the request within the thirty days shall be deemed an approval of the request.

(c) Once an owner or operator has made the initial election allowed by this subsection (1.4), the owner or operator shall file all subsequent annual statements pursuant to subsection (1) of this section using the same reporting method. The owner or operator shall not alter the reporting method until the board of county commissioners for every county in which the mine is located authorizes the use of the alternate method.

(d) The fact that authorization to alter the reporting method has not been received from all or any of the boards of county commissioners for the counties in which the mine is located shall not relieve the owner or operator from the obligation to file the annual statement pursuant to subsection (1) of this section with all counties in which the mine is located.

(1.7) As used in subsection (1) of this section, unless the context otherwise requires:

(a) (I) "Costs" means those costs directly attributable to the operation of the producing mine and to the treatment, reduction, transportation, or sale of the ore and includes, but is not limited to, allocation of:

(A) The costs of capital assets, which only include those expenditures listed on the fixed asset records of the mine;

(B) Preproduction development costs amortized over the life of the mine; and

(C) Off-site costs directly attributable to the operation of the producing mine or to the treatment, reduction, transportation, or sale of the ore; however, in no event shall off-site costs include compensation of any officer or agent not actively and continuously engaged in or about the mine.

(II) Allocation of the costs of capital assets pursuant to this paragraph (a) shall be done in accordance with generally accepted accounting principles. No change in the allocation method may be made without the prior approval of the county boards of equalization in all counties in which the mine is located.

(b) "Costs" does not include:

(I) Any amounts designated as profit or margin which are attributable to any part of the treatment, reduction, transportation, or sale of the ore; or

(II) Any amounts which have been or could have been deducted previously as part of the valuation of the producing mine pursuant to this section.

(2) On the basis of the information contained in such statement, the assessor shall value such mine for assessment at an amount equal to twenty-five percent of the gross proceeds, but if the net proceeds exceed twenty-five percent of the gross proceeds, then such mine shall be valued for assessment at the amount of such net proceeds.

(3) If any mining claim or other land is owned by the same person operating a producing mine which is contiguous to said claim and if, during the preceding calendar year, ore was actually extracted from said claim or other land or transported through such claim or other land by cut or tunnel or if any phase of the operation of said producing mines was conducted on such claim or other land, then such claim or other land shall be deemed to be a part of such producing mine and assessed therewith. All other claims or other land under the same ownership shall be valued in the same manner as other real property, on an acreage basis, regardless of surface contiguity.

(4) If any mining claim comprising part of the mining property of a producing mine is not patented or entered for patent, then the possessory interest therein shall be the subject of taxation.

(5) Any increase in the valuation of a producing mine shall constitute an addition to taxable real property for purposes of the definition of "local growth" contained in section 20 (2)(g) of article X of the state constitution.

(6) This section shall apply to and affect only the valuation of producing mines pursuant to this article.
C.R.S. § 39-11-103 — CO Code / Title 39 / Article 11 / Section 39-11-103
39-11-103. Treasurer to make affidavit of posting
Status: in_force

39-11-103. Treasurer to make affidavit of posting. The treasurer shall also make, or cause to be made, an affidavit showing the posting of such list and notice, all of which affidavits shall be deposited by the treasurer with the county clerk and recorder to be filed and entered by the county clerk and recorder in the reception book or other permanent record of said office and there carefully preserved.
C.R.S. § 39-22-113 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-113
39-22-113. Tax credit or refund for persons with disabilities who are employed - amount - a
Status: repealed

39-22-113. Tax credit or refund for persons with disabilities who are employed - amount - applicability. (Repealed)
C.R.S. § 39-2-123 — CO Code / Title 39 / Article 2 / Section 39-2-123
39-2-123. Board of assessment appeals created - members - compensation
Status: in_force

39-2-123. Board of assessment appeals created - members - compensation. (1) On and after July 1, 1971, the Colorado tax commission shall be known as the board of assessment appeals, which agency is hereby created within the department of local affairs. The board shall be a quasi-judicial tribunal.

(2) The board consists of three members, who shall be appointed by the governor with the consent of the senate. Appointments to the board shall be for terms of four years; except that the terms shall be staggered so that no more than two members' terms expire in the same year. In order to allow for appeals to be heard timely, up to six additional members may be appointed to the board by the governor with the consent of the senate. Such additional members shall be appointed for terms of one state fiscal year each. Members of the board shall be experienced in property valuation and taxation and shall be public employees, as defined in section 24-10-103 (4)(a), who are not subject to the state personnel system laws. One of such members shall be or shall have been, within the five years immediately preceding the date of initial appointment, actively engaged in agriculture. On and after June 1, 1993, members shall be licensed or certificated pursuant to the provisions of part 6 of article 10 of title 12. Service on the board shall be at the pleasure of the governor, who may appoint a replacement to serve for the unexpired term of any member. Such replacement shall be appointed with the consent of the senate. Any other vacancies on the board shall be filled by appointment by the governor with the consent of the senate for the unexpired term.

(3) In addition to any other compensation provided for by law, members of the board shall be compensated one hundred fifty dollars per diem. In addition, members of the board who do not reside in the Denver metropolitan area, which consists of the counties of Adams, Arapahoe, Boulder, Clear Creek, Denver, Douglas, Gilpin, and Jefferson, shall be reimbursed for their actual and necessary travel expenses as determined by the executive director of the department of local affairs. Per diem compensation not to exceed two hundred twenty days in any calendar year shall be paid only when the board is in session or when any member thereof conducts a hearing pursuant to section 39-2-127. The board shall be in session when it determines that it is necessary or as directed by the executive director of the department of local affairs.

(4) The board of assessment appeals is a type 1 entity, as defined in section 24-1-105, and exercises its powers and performs its duties and functions under the department of local affairs.
C.R.S. § 39-22-555 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-555
39-22-555. Electric bicycle tax credit - tax preference performance statement - legislative
Status: repealed

39-22-555. Electric bicycle tax credit - tax preference performance statement - legislative declaration - definitions - repeal. (1) (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 purpose of the tax credit provided in this section is to induce certain designated behavior by taxpayers, specifically the purchase of electric bicycles, and to provide tax relief to certain businesses, specifically retailers, that provide a discount on the sale of an electric bicycle.

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

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

(a) "Colorado energy office" or "office" means the Colorado energy office created in section 24-38.5-101.

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

(c) "Electric bicycle" has the same meaning as "electrical assisted bicycle" as set forth in section 42-1-102 (28.5). "Electric bicycle" includes an electric adaptive bicycle.

(d) "Purchase price" has the same the meaning as set forth in section 39-26-102 (7).

(e) "Qualified electric bicycle" means an electric bicycle that satisfies the standards for approval developed by the Colorado energy office pursuant to subsection (4)(a)(I) of this section.

(f) "Qualified purchaser" means a person who is a resident of the state and who has not previously purchased a qualified electric bicycle that was discounted by a qualified retailer claiming a tax credit allowed by this section for the retail sale in the same income tax year.

(g) "Qualified retailer" means a retailer that sells qualified electric bicycles and:

(I) Holds a state sales tax license;

(II) Has timely filed a monthly sales tax return showing a tax liability for at least twelve months;

(III) Has paid the taxes due on the monthly sales tax return; and

(IV) Has registered with the department pursuant to subsection (3)(e)(III) of this section.

(h) "Retailer" has the same meaning as set forth in section 39-26-102 (8).

(3) (a) Except as otherwise provided in subsection (6) of this section, for income tax years commencing on or after January 1, 2024, but before January 1, 2033, a qualified retailer is allowed a credit against the tax imposed pursuant to this article 22 in an amount equal to five hundred dollars for each retail sale of new qualified electric bicycles sold in the state during the income tax year to a qualified purchaser; except that for the income tax year commencing on January 1, 2024, the credit is allowed only for retail sales made on or after April 1, 2024, but on or before December 31, 2024.

(b) In order to qualify for the tax credit allowed pursuant to this section, the qualified retailer shall provide to the qualified purchaser at the time of the retail sale of the new qualified electric bicycle a discount on the purchase price of the qualified electric bicycle equal to the lesser of four hundred fifty dollars or the purchase price and shall show the discount as a separate item on the receipt or invoice provided to the qualified purchaser. Except as otherwise provided in subsection (4)(a)(II) of this section, the qualified retailer shall, at the time of the retail sale, collect from a purchaser an affidavit on forms prescribed by the office affirming that the purchaser is a qualified purchaser.

(c) To determine whether a qualified retailer sold new qualified electric bicycles in the state, the rules set forth in section 39-26-104 (3)(a) apply.

(d) The qualified retailer may retain from the credit allowed in this section an administrative fee not to exceed fifty dollars for providing the discount.

(e) (I) The qualified retailer shall electronically submit a report to the department on a quarterly basis in a form and manner required by the department that details the number of new qualified electric bicycles sold by the qualified retailer in the reporting period for which the qualified retailer provided a discount as described in subsection (3)(b) of this section, and that includes any other information the executive director of the department may require. The qualified retailer shall submit with the quarterly report required by this subsection (3)(e)(I) the affidavits from qualified purchasers that the qualified retailer is required to collect pursuant to subsection (3)(b) of this section and the office shall inspect the affidavits to determine that retail sales have been made to qualified purchasers.

(II) For income tax years commencing on or after January 1, 2025, the qualified retailer may elect advance payments of the credit allowed pursuant to this section as specified in section 39-22-629.

(III) Prior to selling a qualified electric bicycle for which a retailer intends to claim a credit pursuant to this section, the retailer shall register as a qualified retailer by filing with the department a registration statement in the form and manner prescribed by the department.

(4) (a) (I) The office shall develop standards for determining allowable electric bicycle manufacturers for purposes of determining the type of electric bicycle that is a qualified electric bicycle eligible for the tax credit allowed pursuant to this section. The office shall consider the design and manufacture of allowable electric bicycles and certification of allowable electric bicycles for compliance with consensus safety standards, such as the ANSI/CAN/UL 2849 standard for safety for electrical systems for electric bicycles or similar, in order to determine that an electric bicycle is a qualified electric bicycle. The office may annually review the standards. The standards must be posted on the office's website.

(II) If on or before June 30, 2025, the office determines, in connection with its inspection of the affidavits required pursuant to subsection (3)(b) of this section, that a registration process is needed and would be cost effective in curtailing fraud or abuse related to claiming the credit allowed under this section, the office shall develop a process in lieu of the affidavits for purchasers to register as qualified purchasers, through the office and prior to purchasing a qualified electric bicycle from a qualified retailer, by affirming the purchaser's residency and that the purchaser has not previously purchased a qualified electric bicycle that was discounted pursuant to this section in the same income tax year. The process must allow for a qualified retailer to access qualified purchaser information in order to confirm a purchaser is a qualified purchaser.

(b) Pursuant to section 39-21-304 (3), and for the purpose of providing data that allows the effectiveness of the tax credit allowed pursuant to this section to be measured, the department, on or before January 1, 2025, and on or before January 1 of each year thereafter through January 1, 2034, shall provide to the state auditor information that details the number of sales of new qualified electric bicycles for which credits are claimed as reported by taxpayers claiming the credit for consideration during the state auditor's evaluation of this tax expenditure pursuant to section 39-21-305.

(5) If a credit authorized by this section exceeds the income tax due on the income of the qualified retailer for the taxable year, the excess credit may not be carried forward and must be refunded to the qualified retailer.

(6) If the June 2025 revenue forecast, and each June revenue forecast through the June 2031 revenue forecast as prepared by either legislative council staff or the office of state planning and budgeting, projects that state revenues, as defined in section 24-77-103.6 (6)(c), will not increase by at least four percent for the next fiscal year, the amount of the credit allowed pursuant to this section, the discount required pursuant to subsection (3)(b) of this section, and the administrative fee allowed pursuant to subsection (3)(d) of this section for any tax year commencing in the calendar year that begins during said next fiscal year, is reduced by fifty percent.

(7) The office shall provide technical assistance to ensure that qualified retailers have access to low-cost financing to support them in claiming the credit allowed under this section.

(8) This section is repealed, effective December 31, 2038.
C.R.S. § 39-26-501 — CO Code / Title 39 / Article 26 / Part 5 / Section 39-26-501
39-26-501. Definitions
Status: repealed

39-26-501. Definitions. (Repealed)
C.R.S. § 39-36-106 — CO Code / Title 39 / Article 36 / Section 39-36-106
39-36-106. Department of revenue - electronic filings - report - rules
Status: in_force

39-36-106. Department of revenue - electronic filings - report - rules. (1) (a) For the 2023 income tax year and each income tax year thereafter through the 2035 income tax year, any taxpayer that claims one or more income tax credits pursuant to this article 36 shall file a state income tax return with the department in an electronic format.

(b) A taxpayer must submit the electronic state income tax return required under subsection (1)(a) of this section together with:

(I) A certification form executed by the CHIPS zone administrator pursuant to section 39-36-104 (5)(b) for each income tax credit claimed pursuant to this article 36;

(II) Any waiver certificate issued by the commission to the taxpayer under section 39-30-104 (2)(c)(III)(B) waiving the limit on the amount of the taxpayer's qualified investment tax credit for the income tax year;

(III) A refund election statement on a form prescribed by the department for each tax credit claimed pursuant to this article 36 for which the taxpayer elects to receive a refund pursuant to section 24-46-108;

(IV) A refund certificate issued by the commission to the taxpayer under section 24-46-108 approving each income tax credit claimed pursuant to this article 36 for which the taxpayer elects to receive a refund; and

(V) A carryforward schedule including the type and amount of each income tax credit claimed pursuant to this article 36 that the taxpayer intends to use in a subsequent tax year.

(2) The documents required under subsection (1)(b) of this section must be filed with the department not later than the due date, including extensions, for filing the taxpayer's state income tax return for the income tax year in which the income tax credits are claimed pursuant to this article 36.

(3) (a) For the 2023 income tax year and each income tax year thereafter through the 2035 income tax year, the department shall aggregate and report data on all of the income tax credits that are claimed pursuant to this article 36 for each income tax year. The department shall categorize such aggregated data by the date that the income tax credit was certified by the CHIPS zone administrator, the specific income tax credit allowed pursuant to this article 36 that each taxpayer was authorized to claim, and the total amount of the income tax credits claimed for each income tax credit allowed pursuant to this article 36.

(b) The department shall submit the data collected pursuant to subsection (1)(b)(V) of this section and the data aggregated pursuant to subsection (3)(a) of this section to the office on August 1, 2023, and on August 1 each year thereafter through August 1, 2036.

(4) The executive director of the department, in consultation with the commission and the office, may promulgate rules as necessary for the department to administer and enforce any provisions of this article 36.
C.R.S. § 39-24-105 — CO Code / Title 39 / Article 24 / Section 39-24-105
39-24-105. Arbitration agreement - board of arbitrators
Status: in_force

39-24-105. Arbitration agreement - board of arbitrators. 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 with the other taxing authorities and with the executor or administrator of such decedent to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators, referred to in this article as the "board". The executor or administrator of such decedent is authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
C.R.S. § 39-11.5-101 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-101
39-11.5-101. Definitions
Status: in_force

39-11.5-101. Definitions. As used in this article 11.5, unless the context otherwise requires:

(1) "Certificate of option for treasurer's deed" means the certificate of option for treasurer's deed issued by a treasurer pursuant to section 39-11.5-115 (1).

(2) "Certificate of purchase" means the certificate of purchase prepared by a treasurer for the purchaser of a tax lien in accordance with section 39-11-117.

(3) "Immediate family" means an individual's:

(a) Spouse;

(b) Partner in a civil union;

(c) Parent;

(d) Minor child under eighteen years of age;

(e) Sibling who is under eighteen years of age and for whom the individual stands in loco parentis; or

(f) Sibling who is incapable of self-care due to a mental or physical disability or a long-term illness.

(4) "Investment balance" means the redeemable amount of a tax lien.

(5) "Junior lien" means a lien or encumbrance upon the property for which the amount due and owing thereunder is subordinate to the tax lien.

(6) "Known interested party notice" means the notice that includes:

(a) The names and addresses of the persons on the mailing list created by a treasurer pursuant to section 39-11.5-104 (2);

(b) The information collected by the treasurer pursuant to section 39-11-114;

(c) The date and time of the public auction, including, if applicable, the date to which the treasurer has continued the public auction pursuant to section 39-11.5-106 (1);

(d) If the public auction is not conducted by means of the internet or other electronic medium, the location of the public auction;

(e) If the public auction is conducted by means of the internet or other electronic medium:

(I) The electronic address for the public auction;

(II) The location of computer workstations that are available to the public and information about how to obtain instructions on accessing the public auction and submitting bids; and

(III) A statement that the bidding rules for the public auction will be posted on the internet or other electronic medium used to conduct the auction at least fourteen calendar days before the date of the auction; and

(f) A legible copy of sections 39-11.5-104, 39-11.5-111, 39-11.5-113, and 39-11.5-114.

(7) "Lawful holder" means the person in possession of a certificate of purchase for a tax lien issued in accordance with article 11 of this title 39, or the assignee or attorney of such a holder.

(8) "Lienor" means a person who is a beneficiary, holder, or grantee of a junior lien on the property or that person's assignee or attorney.

(9) "Mailing list" means the list assembled by the treasurer pursuant to section 39-11.5-104 (2)(a) that contains the names and addresses of the following persons:

(a) The original purchaser of the tax lien;

(b) Any person known or believed by the treasurer to be a lienor;

(c) The occupant of the property, addressed to "occupant" at the address of the property and, if different, the property owner; and

(d) A lessee with an unrecorded possessory interest in the property at the address of the premises of the lessee and, if different, the address of the property.

(10) "Overbid" means the amount in excess of the minimum bid accepted by the treasurer pursuant to section 39-11.5-108 (3)(a).

(11) "Property" means the property subject to a tax lien, the certificate of purchase for which is held by a lawful holder.

(12) "Property owner" means the owner of a property subject to a tax lien.

(13) "Public auction" means an auction conducted pursuant to this article 11.5.

(14) "Purchaser" means the person to whom the treasurer awards the certificate of option for treasurer's deed as the winning bidder at the public auction who timely submits proper funds or, if no valid bids are received at the public auction, the lawful holder who does not file a withdrawal of the application for public auction pursuant to section 39-11.5-106.

(15) "Tax lien" means the lien on any land, town or city lot, or mining claim sold for special assessments, taxes, or special assessments and taxes due either to the state or any county or incorporated town or city for which the treasurer issued a certificate of purchase to the lawful holder.

(16) "Treasurer" has the same meaning as set forth in section 39-1-102 (17), as applied to the county in which a property is located.

(17) "Treasurer's deed" means the deed issued by the treasurer in accordance with section 39-11.5-116 (1).
C.R.S. § 39-9-107 — CO Code / Title 39 / Article 9 / Section 39-9-107
39-9-107. Assessment roll to conform
Status: in_force

39-9-107. Assessment roll to conform. Whenever the state board of equalization orders any change in the valuation for assessment of any class or subclass of taxable real or personal property located in a county, the assessor thereof shall make the proper adjustment in individual schedules so that the assessment roll of his county conforms with the statement of changes ordered by said board and certified by the chairman of said board.
C.R.S. § 39-21-304 — CO Code / Title 39 / Article 21 / Part 3 / Section 39-21-304
39-21-304. Tax expenditure - tax preference performance statement - tax expenditure repeal
Status: in_force

39-21-304. Tax expenditure - tax preference performance statement - tax expenditure repeal requirement. (1) (a) On and after January 1, 2021, any bill that creates a new tax expenditure or extends an expiring tax expenditure must include a tax preference performance statement as part of a statutory legislative declaration.

(b) If the bill extends an expiring tax expenditure, the bill must either include a tax preference performance statement if one was not earlier included or it must amend, in such a way as to provide updated information, the tax preference performance statement that was included when the tax expenditure was enacted.

(2) The tax preference performance statement must indicate one or more of the following general categories, by reference to the applicable category specified in this subsection (2), as the legislative purpose of the new tax expenditure:

(a) Tax expenditure intended to induce certain designated behavior by taxpayers;

(b) Tax expenditure intended to improve industry competitiveness;

(c) Tax expenditure intended to create or retain jobs;

(d) Tax expenditure intended to reduce structural inefficiencies in the tax structure; or

(e) Tax expenditure intended to provide tax relief for certain businesses or individuals.

(3) In addition to the general category specified in subsection (2) of this section, a tax preference performance statement must also provide detailed information regarding the legislative purpose of the new tax expenditure or of the extension of the expiring tax expenditure. The required detailed information must, at minimum, include clear, relevant, and ascertainable metrics and data requirements that allow the general assembly and the state auditor to measure the effectiveness of the tax expenditure in achieving the purpose designated under this section.

(4) On and after January 1, 2021, any bill that creates a new tax expenditure must include a repeal of the expenditure after a specified period of tax years and any bill that extends an expiring tax expenditure must extend the expenditure for a specified period of tax years. A bill that creates a new tax expenditure or extends an expiring tax expenditure may not establish the tax expenditure for an indefinite period of time.
C.R.S. § 39-28-305 — CO Code / Title 39 / Article 28 / Part 3 / Section 39-28-305
39-28-305. Reporting of information - escrow installments
Status: in_force

39-28-305. Reporting of information - escrow installments. (1) Reporting by stamping agents. Not later than twenty days after the end of each month, each stamping agent shall submit to the department such information as the department requires to facilitate compliance with this part 3, including, but not limited to, a list by brand family of the total number of cigarettes, or in the case of roll-your-own, the equivalent stick count for which the stamping agent affixed stamps during the previous calendar month or otherwise paid the tax due for such cigarettes. The stamping agent shall maintain and make available to the department all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the department for a period of five years.

(2) Disclosure of information. The department is authorized to disclose to the attorney general any information received under this part 3 and requested by the attorney general for purposes of determining compliance with and enforcing the provisions of this part 3. The department and the attorney general shall share with each other the information received under this part 3 and may share the information with other federal, state, or local agencies only for purposes of enforcement of this part 3, the tobacco escrow funds act, or corresponding laws of other states.

(3) Verification of qualified escrow fund. The attorney general may require at any time from a nonparticipating manufacturer, proof from the financial institution in which the manufacturer has established a qualified escrow fund for the purpose of compliance with the tobacco escrow funds act of the amount of money in the fund, exclusive of interest, being held on behalf of the state, the dates of deposits, and the dates and amounts of all withdrawals from such fund.

(4) Requests for additional information. In addition to the information required to be submitted pursuant to regulation number 39-28-202 (3) and (4) or any successor rule of the department (1 CCR 201-7), the department or the attorney general may require a stamping agent, distributor, or tobacco product manufacturer to submit any additional information, including, but not limited to, samples of the packaging or labeling of each brand family, as is necessary to enable the department or the attorney general to determine whether a tobacco product manufacturer is in compliance with this part 3.

(5) Quarterly escrow installments. To promote compliance with the provisions of this part 3, the department may promulgate rules requiring a tobacco product manufacturer subject to the requirements of section 39-28-303 (1)(c) to make the escrow deposits required in quarterly installments during the year in which the sales covered by such deposits are made. The department may require production of information sufficient to enable the department to determine the adequacy of the amount of the installment deposit.
C.R.S. § 39-28.5-109 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-109
39-28.5-109. Taxation by cities and towns
Status: in_force

39-28.5-109. Taxation by cities and towns. This article 28.5 does not prevent a statutory or home rule municipality, county, or city and county from imposing, levying, and collecting any special sales tax upon sales of cigarettes, tobacco products, or nicotine products, as that term is defined in section 18-13-121 (5), or upon the occupation or privilege of selling cigarettes, tobacco products, or nicotine products. This article 28.5 does not affect any existing authority of local governments to impose a special sales tax on cigarettes, tobacco products, or nicotine products, in accordance with section 39-28-112, to be used for local and governmental purposes.
C.R.S. § 39-22-117 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-117
39-22-117. Uninsurable health plan charge - repeal
Status: repealed

39-22-117. Uninsurable health plan charge - repeal. (Repealed)
C.R.S. § 39-3-133 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-133
39-3-133. Payment of property taxes extinguishes lien
Status: in_force

39-3-133. Payment of property taxes extinguishes lien. Payment to the treasurer of prorated property taxes for the current taxable year, as provided for in sections 39-3-131 and 39-3-132, together with payment of any other unpaid property taxes, delinquent interest, or charges thereon, shall extinguish the lien for property taxes on such property, or a portion thereof; however, if only a portion of any parcel, tract, or lot of real property becomes exempt from the levy and collection of property tax and no property taxes are collected at that time, the lien of property taxes levied or to be levied shall attach to the remaining portion of such real property.
C.R.S. § 39-22-111 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-111
39-22-111. Accounting periods and methods
Status: in_force

39-22-111. Accounting periods and methods. (1) The taxpayer's taxable year under this article shall be the same as his taxable year for federal income tax purposes.

(2) If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year for purposes of this article shall be similarly changed.

(3) The taxpayer's method of accounting under this article shall be the same as his method of accounting for federal income tax purposes.

(4) If a taxpayer's method of accounting is changed for federal income tax purposes, his method of accounting for purposes of this article shall be similarly changed.
C.R.S. § 39-7-104 — CO Code / Title 39 / Article 7 / Section 39-7-104
39-7-104. Failure to file statement
Status: in_force

39-7-104. Failure to file statement. If any person owning or operating any oil and gas leaseholds or lands producing or capable of producing oil or gas on the assessment date fails or refuses to prepare and file the statement required by the provisions of section 39-7-101, then the assessor shall list such property and value the same for assessment on the basis of the best information available to and obtainable by him.
C.R.S. § 39-8-108.7 — CO Code / Title 39 / Article 8 / Section 39-8-108.7
39-8-108.7. Review of decision - effect of stipulation by taxpayer - repeal
Status: repealed

39-8-108.7. Review of decision - effect of stipulation by taxpayer - repeal. (Repealed)
C.R.S. § 39-5-131 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-131
39-5-131. Certification and valuation of pollution control property
Status: repealed

39-5-131. Certification and valuation of pollution control property. (Repealed)
C.R.S. § 39-28.6-107 — CO Code / Title 39 / Article 28.6 / Section 39-28.6-107
39-28.6-107. Returns and remittance of tax - civil penalty - rules
Status: in_force

39-28.6-107. Returns and remittance of tax - civil penalty - rules. (1) Every distributor shall file a return with the department each quarter. The return, which must be upon forms prescribed and furnished by the department, must contain, among other things, the total amount of nicotine products purchased by the distributor during the preceding quarter and the tax due thereon.

(2) Every distributor shall file a return with the department by the twentieth day of the month following the month reported and shall therewith remit the amount of tax due, less one and one-tenth percent of any amount remitted to cover the distributor's expense in the collection and remittance of the tax. If any distributor is delinquent in remitting the tax, other than in unusual circumstances shown to the satisfaction of the executive director of the department, the distributor is not allowed to retain any amounts to cover his or her expense in collecting and remitting the tax and, in addition, the penalty imposed under section 39-28.6-111 (2)(b) applies.

(3) The department shall require distributors to use electronic funds transfers to remit tax payments due pursuant to this article 28.6 to the department and shall require distributors to file tax returns electronically. The department may promulgate rules governing electronic payment and filing.

(4) (a) Any person, firm, limited liability company, partnership, or corporation, other than a distributor, in possession of nicotine products for which taxes have not otherwise been remitted pursuant to this section is liable and responsible for the uncollected tax that is levied pursuant to section 39-28.6-103 on behalf of the distributor who failed to pay the tax. The person or entity shall make the payment to the department within thirty days of first taking possession of the nicotine product. The department shall establish a form to be used for remittance of the payment. The department shall remit the proceeds it receives pursuant to this subsection (4)(a) to the state treasurer, and the state treasurer shall credit fifteen percent of the proceeds to the tobacco tax enforcement cash fund created in section 39-28-107 (1)(b) and eighty-five percent to the old age pension fund created in section 1 of article XXIV of the state constitution.

(b) The executive director of the department may impose a civil penalty on any person, firm, limited liability company, partnership, or corporation in possession of nicotine products that fails to make a payment required pursuant to subsection (4)(a) of this section or who is a distributor by virtue of being the first person who receives the nicotine products in the state and who fails to make a payment required pursuant to this section in an amount that does not exceed five hundred percent of such payment. The department shall remit any money received pursuant to this subsection (4)(b) to the state treasurer for deposit in the tobacco tax enforcement cash fund created in section 39-28-107 (1)(b).
C.R.S. § 39-5-102 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-102
39-5-102. When schedules required - nonresident owners listed
Status: in_force

39-5-102. When schedules required - nonresident owners listed. (1) Ownership of real property shall be ascertained by the assessor from the records of the county clerk and recorder, and owners of real property shall not be required to file schedules listing the same; but any person having or claiming to have an undivided interest in any real property, or any inchoate, possessory, or equitable interest therein, or any other estate less than the fee, or any lien on any real property may file a schedule with the assessor, specifying such interest.

(2) When the ownership of any real or personal property cannot be ascertained by the assessor after due diligence, he may list such property under the legend "owner unknown".

(3) The assessor shall furnish annually by the first day of June to the executive director of the department of revenue a list of the names and addresses of all nonresidents of the state as shown by the assessor's records as of the previous assessment date to have owned real or personal property within the county.
C.R.S. § 39-3-121 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-121
39-3-121. Agricultural and livestock products - exemption
Status: in_force

39-3-121. Agricultural and livestock products - exemption. Agricultural and livestock products shall be exempt from the levy and collection of property tax.
C.R.S. § 39-22-107.5 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-107.5
39-22-107.5. Income tax filing status - innocent spouse relief
Status: in_force

39-22-107.5. Income tax filing status - innocent spouse relief. In any case in which a taxpayer has been granted relief under section 6015 of the internal revenue code, such taxpayer shall also be granted comparable relief from joint and several liability for the tax imposed under this article and any interest, penalties, and other amounts related to such tax.
C.R.S. § 39-20-102 — CO Code / Title 39 / Article 20 / Section 39-20-102
39-20-102. Civil action to enforce lien
Status: in_force

39-20-102. Civil action to enforce lien. In any case where there has been a refusal or neglect to pay any tax due the state of Colorado and a statement or notice has been filed which, under law, creates a lien upon any real property for such tax, the executive director of the department of revenue may cause a civil action to be filed in the district court of the county in which is situated any real property which is subject to said lien to enforce the lien of the state of Colorado for such tax upon the real property situated in that county or in any other county in the state which may be subject to such lien or to subject any real property or any right, title, or interest in real property to the payment of such tax. The court shall adjudicate all matters involved in such action and may decree a sale of the real property and distribute the proceeds of such sale according to the findings of the court in respect to the interest of the parties and of the state of Colorado. The proceedings in such action and the manner of sale, the period for and manner of redemption from such sale, and the execution of a deed of conveyance shall be in accordance with the law and practice relating to foreclosures of mortgages upon real property. In any such action, the court may appoint a receiver of the real property involved in such action if equity so requires.
C.R.S. § 39-28-306 — CO Code / Title 39 / Article 28 / Part 3 / Section 39-28-306
39-28-306. Penalties and other remedies
Status: in_force

39-28-306. Penalties and other remedies. (1) License revocation and civil penalty. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a stamping agent has violated section 39-28-303 (3) or any rule adopted pursuant thereto, the executive director of the department may revoke or suspend the license of any stamping agent in the manner provided by sections 39-28-102 (1) and 39-28.5-104. Each stamp affixed and each offer to sell cigarettes in violation of section 39-28-303 (3) shall constitute a separate violation. For each violation, the executive director may also impose a civil penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes sold or five thousand dollars upon a determination of a violation of section 39-28-303 (3) or any rules adopted pursuant thereto.

(2) Contraband and seizure. Any cigarettes that have been sold, offered for sale, or possessed for sale in this state in violation of section 39-28-303 (3) shall be deemed a contraband article as defined by section 16-13-502 (1), C.R.S. The cigarettes shall be subject to seizure and forfeiture as provided in the "Colorado Contraband Forfeiture Act", part 5 of article 13 of title 16, C.R.S., and any cigarettes so seized and forfeited shall be destroyed and not resold.

(3) Injunction. The attorney general, on behalf of the department, may seek an injunction to restrain a threatened or actual violation of section 39-28-303 (3) or 39-28-305 (1) or (4) by a stamping agent and to compel the stamping agent to comply with those statutory provisions.

(4) Unlawful sale and distribution. It is unlawful for a person to sell, distribute, acquire, hold, own, possess, transport, import, or cause to be imported cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of section 39-28-303 (3). A violation of this section is a class 2 misdemeanor.

(5) Colorado consumer protection act. A person who violates section 39-28-303 (3) engages in an unfair and deceptive trade practice in violation of section 6-1-105, C.R.S.

(6) Disgorgement of profits for violations of this part 3. If a court determines that a person has violated this part 3, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the state treasurer for deposit into the tobacco control special fund, which is hereby created. Unless otherwise expressly provided, the remedies or penalties provided by this part 3 are cumulative to each other and to the remedies or penalties available under all other laws of this state.
C.R.S. § 39-5-203 — CO Code / Title 39 / Article 5 / Part 2 / Section 39-5-203
39-5-203. Mobile homes - determination of value
Status: repealed

39-5-203. Mobile homes - determination of value. (1) For the property tax year beginning January 1, 1983, and for each property tax year thereafter, the actual value of a mobile home shall be determined by the assessor in accordance with the provisions of sections 39-1-103 (5) and 39-1-104 (10.2) for the determination of the actual value of real property.

(2) Repealed.

(3) (a) The valuation for assessment of each mobile home shall be computed on the same basis as the valuation for assessment of all taxable property; except that mobile homes shall be exempt from property taxation while located on sales display lots of mobile home dealers and listed as inventories of merchandise by such mobile home dealers. It is the duty of the seller of a mobile home to provide to the buyer a tax certificate and an itemized list of household furnishings, as defined in section 39-3-102 and which are included in the selling price of the mobile home, at the time of sale.

(b) A person who knowingly fails to provide an itemized list of household furnishings as required by this subsection (3) commits a civil infraction; except that, upon conviction of a second or subsequent such offense, such person commits a petty offense and shall be punished as provided in section 18-1.3-503.
C.R.S. § 39-27-301 — CO Code / Title 39 / Article 27 / Part 3 / Section 39-27-301
39-27-301. Definitions
Status: in_force

39-27-301. Definitions. As used in this part 3, unless the context otherwise requires:

(1) "Agreement" means a motor fuel tax and fee agreement under this part 3.

(2) "Base jurisdiction" means the jurisdiction in which the motor carrier is legally domiciled or, in the case of a motor carrier who has no legal domicile, the jurisdiction from or in which the motor carrier's vehicles are most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled.

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

(3.3) "Fee" means the road usage fee imposed by section 43-4-217 (3) and (4) and the bridge and tunnel impact fee imposed by section 43-4-805 (5)(g.5).

(3.5) "Jurisdiction" means a state, territory, or possession of the United States, the District of Columbia, or a foreign country, including a state, province, territory, or possession of a foreign country.

(4) "Licensee" means a motor carrier who has been issued a fuel tax license under a motor fuel tax and fee agreement.

(5) "Motor carrier" means an individual, limited liability company, partnership, firm, association, or private or public corporation engaged in commercial operation of motor vehicles involving two or more jurisdictions, any part of which is within this state or any other jurisdiction that is party to an agreement under this part 3.

(6) "Motor fuel" means all fuel subject to fees and subject to tax under this article 27.

(7) (Deleted by amendment, L. 98, p. 1093, § 1, effective June 1, 1998.)
C.R.S. § 39-3-138 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-138
39-3-138. EV supply equipment - exemption
Status: in_force

39-3-138. EV supply equipment - exemption. For property tax years commencing on and after January 1, 2023, but before January 1, 2030, an electric vehicle charging system, as defined in section 38-12-601 (6)(a), is exempt from the levy and collection of property tax.