C.R.S. § 39-27-102 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-102
39-27-102. Tax imposed on gasoline and special fuel - deposits - penalties
Status: repealed

39-27-102. Tax imposed on gasoline and special fuel - deposits - penalties. (1) (a) (I) (A) An excise tax is imposed upon and is required to be paid by a distributor on all gasoline or special fuel acquired in, sold in, imported into, removed from any terminal in, or used in this state for any purpose whatsoever, but only one tax is required to be paid upon the same gasoline or special fuel in this state. For purposes of this subsection (1)(a)(I)(A), "special fuel" does not include liquefied petroleum gas.

(B) An excise tax is imposed upon and is required to be paid by a distributor on liquefied petroleum gas when it is placed in a fuel tank, unless the use of the special fuel is exempt. If the liquefied petroleum gas is placed in the fuel tank by a distributor, the distributor shall pay the tax to the department of revenue in accordance with this section.

(C) If a distributor uses liquefied petroleum gas from a cargo tank to propel a cargo tank motor vehicle on the highways in this state, an excise tax is imposed upon and is required to be paid by a distributor on the liquefied petroleum gas that is used as special fuel. The liquefied petroleum gas that is carried in the cargo tank but not used as special fuel is not subject to the excise tax. The tax imposed is computed upon an estimate of the total amount of liquefied petroleum gas, measured in gallons, used to propel the cargo tank motor vehicle based on the number of miles that the vehicle traveled. A distributor shall report to the department of revenue the number of miles that the vehicle traveled based on odometer readings. The department shall establish the form to be used to report this information.

(D) The tax imposed by this subsection (1)(a)(I) shall not apply to any acquisition, sale, import, or removal of gasoline or special fuel by bulk transfer to, from, or within a terminal or refinery in this state if the person acquiring, importing, or removing the gasoline or special fuel and the terminal operator or refinery are licensees. For purposes of this subsection (1)(a)(I)(D), a refinery is a licensee if the refiner is licensed to act as a terminal operator or a supplier in this state.

(II) (A) Except as provided in subsection (1)(a)(IV) of this section, the excise tax imposed on gasoline is twenty-two cents per gallon or fraction thereof.

(B) The excise tax imposed on special fuel by subsection (1)(a)(I) of this section is twenty and one-half cents per gallon or a fraction thereof. This subsection (1)(a)(II)(B) does not apply to any special fuel specified in subsections (1)(a)(VI), (1)(a)(VII), and (1)(a)(VIII) of this section.

(III) (Deleted by amendment, L. 2005, p. 863, § 1, effective July 1, 2005.)

(IV) (A) The excise tax imposed by subsection (1)(a)(I) of this section is six cents per gallon or fraction thereof on gasoline used as fuel for the propulsion of nonturbo-propeller or nonjet engine aircraft and is four cents per gallon or fraction thereof on gasoline used as fuel for the propulsion of turbo-propeller or jet engine aircraft.

(B) (Deleted by amendment, L. 2021.)

(C) Based upon reports submitted pursuant to this article 27, the department of revenue shall compile a monthly report showing the amount of excise taxes collected on gasoline pursuant to this subsection (1)(a)(IV). The department shall transmit the monthly report to the division of aeronautics created in section 43-10-103 for use by the division in distributing money in the aviation fund in accordance with section 43-10-110.

(V) Repealed.

(VI) The excise tax imposed on compressed natural gas by subparagraph (I) of this paragraph (a) is:

(A) Three cents per gallon or a fraction thereof for the 2014 calendar year;

(B) Six cents per gallon or a fraction thereof for the 2015 calendar year;

(C) Nine cents per gallon or a fraction thereof for the 2016 calendar year;

(D) Twelve cents per gallon or a fraction thereof for the 2017 calendar year;

(E) Fifteen cents per gallon or a fraction thereof for the 2018 calendar year; and

(F) Eighteen and three-tenths cents per gallon or a fraction thereof for calendar years beginning on and after January 1, 2019.

(VII) The excise tax imposed on liquefied natural gas by subparagraph (I) of this paragraph (a) is:

(A) Three cents per gallon or a fraction thereof for the 2014 calendar year;

(B) Five cents per gallon or a fraction thereof for the 2015 calendar year;

(C) Seven cents per gallon or a fraction thereof for the 2016 calendar year;

(D) Eight cents per gallon or a fraction thereof for the 2017 calendar year;

(E) Ten cents per gallon or a fraction thereof for the 2018 calendar year; and

(F) Twelve cents per gallon or a fraction thereof for calendar years beginning on and after January 1, 2019.

(VIII) The excise tax imposed on liquefied petroleum gas by subparagraph (I) of this paragraph (a) is:

(A) Three cents per gallon or a fraction thereof for the 2014 calendar year;

(B) Five cents per gallon or a fraction thereof for the 2015 calendar year;

(C) Seven cents per gallon or a fraction thereof for the 2016 calendar year;

(D) Nine cents per gallon or a fraction thereof for the 2017 calendar year;

(E) Eleven cents per gallon or a fraction thereof for the 2018 calendar year; and

(F) Thirteen and one-half cents per gallon or a fraction thereof for calendar years beginning on and after January 1, 2019.

(b) (I) In the case of gasoline or special fuel removed from a terminal, the tax is imposed upon the person first receiving the gasoline or special fuel at the terminal even if such person is also the supplier. In the case of gasoline or special fuel removed from a terminal by a common carrier, the consignor who owns the gasoline or special fuel removed by the common carrier is deemed to be the remover and first recipient thereof. The amount of gasoline or special fuel removed is deemed to be the amount shipped from the terminal, measured in gallons, as shown by the terminal manifest; except that an allowance of two percent of the total amount of gasoline or special fuel acquired during any calendar month, as shown by terminal manifests, is deducted by the licensed distributor to cover losses in transit and in unloading the gasoline or special fuel but there is no allowance for liquefied petroleum gas or removal by bulk transfer. The two percent allowance provided under this subsection (1)(b)(I) is allowed whether the terminal is within or without this state.

(II) (Deleted by amendment, L. 2021.)

(III) In the case of gasoline or special fuel imported into this state, except as provided in subsection (1)(a)(I)(D) of this section, the tax is imposed upon the importer at the time the gasoline or special fuel is first brought into this state from another state for sale, use, or storage and is measured by the number of gallons of gasoline or special fuel imported.

(IV) In the case of liquefied petroleum gas or natural gas sold by a vendor or by a distributor described in section 39-27-101 (7)(a)(V), or used by a private commercial fleet operator, the tax is imposed upon the vendor, distributor, or private commercial fleet operator at the time of such sale or use and is measured by the number of gallons placed into a fuel tank or receptacle from which a fuel tank is supplied.

(V) In the case of blended gasoline or blended special fuel sold by a blender thereof, the tax is imposed upon the blender at the time of sale. If the blender establishes that a tax was imposed and paid under this section, by the blender or by a licensed distributor from whom the blender acquired the gasoline or special fuel, the amount of tax so paid is allowed as a credit against the tax imposed by reason of this subsection (1)(b)(V).

(VI) In the case of a user, the tax imposed by this section is measured by the gallons of special fuel imported into this state or acquired without payment of the tax imposed by this section and used in the propulsion of a motor vehicle on the highways of this state.

(VII) In any other case, the tax imposed by this section is imposed upon the acquisition by each distributor and computed upon the total amount of gasoline or special fuel, measured in gallons, acquired by each distributor in this state and is required to be paid in the manner provided in this part 1. If the distributor establishes that a tax was imposed by this section upon the gasoline or special fuel acquired and paid by a licensed distributor, the amount of tax so paid is allowed as a credit against the tax imposed by reason of this subsection (1)(b)(VII).

(1.5) (Deleted by amendment, L. 2000, p. 1916, § 2, effective October 1, 2000.)

(2) (a) Except as set forth in section 39-27-102.5 (9), every person who uses any gasoline or special fuel for propelling a motor vehicle on the public highways of this state, upon which gasoline or special fuel a licensed distributor has not paid or is not liable to pay the tax imposed in this section, is deemed to be a distributor and is liable for and shall pay an excise tax at a rate established by subsection (1)(a) of this section on all such gasoline or special fuel so used in this state. Such person shall pay such tax to the department of revenue in the same manner as a distributor under section 39-26-105, on or before the twenty-sixth day of the calendar month following the month in which such gasoline or special fuel was used and shall, at the time of payment, render to the department, on forms provided by it, an itemized statement, signed under the penalties of perjury in the second degree, as defined in section 18-8-503, of all such gasoline or special fuel so used or imported during such preceding calendar month. When such gasoline or special fuel is delivered from a terminal in a carload lot, the quantity thereof and the amount of tax thereon is computed in the same manner as in the case of a distributor.

(b) A person operating a passenger car into this state may bring into the state, for the operation of such passenger car, not more than the capacity for gasoline or special fuel in the ordinary fuel tank attached to such passenger car without being liable for payment of the tax on such gasoline or special fuel. Any person operating a motor truck or motor bus into this state, except those persons operating a qualified motor vehicle pursuant to motor fuel tax cooperative agreement entered into under part 3 of this article, may bring into this state, for the operation of such motor truck or motor bus, not more than the capacity for gasoline or special fuel in the ordinary fuel tank attached to such motor truck or motor bus without being liable for payment of the tax on such gasoline or special fuel. Any person operating an aircraft into this state, other than an aircraft operated by scheduled air carriers or commuter airline operators, may bring into this state, for the operation of such aircraft, not more than the capacity for gasoline or special fuel in the ordinary fuel tank attached to such aircraft without being liable for payment of the tax on such gasoline or special fuel. In the event of a disagreement between the operator, driver, or owner of any vehicle, truck, or bus and any officer or inspector of this state regarding the capacity of the ordinary fuel tank of any vehicle traveling upon the highways, the operator, driver, or owner shall be required, at his or her own expense, to prove to the satisfaction of the officer or inspector the capacity of the ordinary fuel tank attached to such vehicle, and, in the event it exceeds that exempted by law, he or she shall be required to pay the tax on any additional gallonage then and there, securing a receipt from the officer or inspector with whom such disagreement occurred.

(c) and (d) Repealed.

(2.5) to (9) Repealed.

(10) Nothing in this section shall be construed to prohibit the criminal prosecution of any person who commits a criminal offense in connection with or as a result of violating any provision of this part 1.

(11) The tax imposed by this section is a debt owed to this state. Every person subject to it shall pay the tax imposed by this section in the manner prescribed by this part 1 irrespective of when payment is received by such person for the amount of any invoice for the sale of gasoline or special fuel including the tax thereon.

(12) On and after January 1, 2022, no supplier, distributor, importer, or terminal operator may sell gasoline or special fuel on a tax-deferred or tax-exempt basis, except as provided in section 39-27-102.5.
C.R.S. § 39-26-118 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-118
39-26-118. Recovery of taxes, penalty, and interest - repeal
Status: repealed

39-26-118. Recovery of taxes, penalty, and interest - repeal. (1) (a) All sums of money paid by the purchaser to the retailer as taxes imposed by this article 26 shall be and remain public money, the property of the state of Colorado, in the hands of such retailer, and the retailer shall hold the same in trust for the sole use and benefit of the state of Colorado until paid to the executive director of the department of revenue, and, for failure to so pay to the executive director, the retailer shall be punished as provided by law.

(b) (I) This subsection (1) does not apply to a qualifying retailer retaining state sales tax as allowed in section 39-26-105 (1.3).

(II) This subsection (1)(b) is repealed, effective December 31, 2026.

(2) (a) (I) If a person neglects or refuses to make a timely return in payment of the tax or to pay or correctly account for any tax as required by this article 26, the executive director of the department of revenue shall make an estimate, based upon the information that may be available, of the amount of taxes due or not accounted for or incorrectly accounted for on a return for the period for which the taxpayer is delinquent. The executive director shall add to the estimated amount of taxes due or not accounted for interest if applicable under section 39-21-110.5, and a penalty equal to the greater of:

(A) The sum of fifteen dollars; or

(B) Ten percent of such unpaid, unaccounted, or incorrectly accounted amount, plus one-half percent per month from the date when due, not exceeding eighteen percent in the aggregate.

(II) The executive director shall provide the delinquent taxpayer written notice of the estimated taxes, penalty, and interest by first-class mail as set forth in section 39-21-105.5.

(b) Such estimate shall thereupon become a notice of deficiency as provided in section 39-21-103. A hearing may be held and the executive director shall make a final determination pursuant to that section. The taxpayer may appeal the said final determination in the manner provided in section 39-21-105.

(3) (a) If any taxes, penalty, or interest imposed by this article and shown due by returns filed by the taxpayer or as shown by assessments duly made as provided in this section are not paid within five days after the same are due, the executive director shall issue a notice, setting forth the name of the taxpayer, the amount of the tax, penalties, and interest, the date of the accrual thereof, and that the state of Colorado claims a first and prior lien therefor on the real and tangible personal property of the taxpayer except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser whose rights have attached prior to the filing of the notice as provided in this section on property of the taxpayer, other than the goods, stock in trade, and business fixtures of such taxpayer.

(b) Said notice shall be on forms prepared by the executive director, and shall be verified by him or his duly qualified deputy, or any duly qualified agent of the executive director, whose duties are the collection of such tax, and may be filed in the office of the county clerk and recorder of any county in the state in which the taxpayer owns real or tangible personal property, and the filing of such notice shall create such lien on such property in that county and constitute notice thereof. After said notice has been filed, or concurrently therewith, or at any time when taxes due are unpaid, whether such notice is filed or not, the executive director may issue a warrant directed to any duly authorized revenue collector, or to the sheriff of any county of the state, commanding him to levy upon, seize, and sell sufficient of the real and personal property of the tax debtor found within his county for the payment of the amount due, together with interest, penalties, and costs, as may be provided by law, subject to valid preexisting claims or liens.

(4) Such revenue collector or the sheriff shall forthwith levy upon sufficient of the property of the taxpayer, or any property used by such taxpayer in conducting his retail business, except property made exempt from lien pursuant to the provisions of section 39-26-117 (1)(b), and said property so levied upon shall be sold in all respects with like effect and in the same manner as is prescribed by law in respect to executions against property upon judgment of a court of record, and the remedies of garnishments shall apply. The sheriff shall be entitled to such fees in executing such warrant as are allowed by law for similar services.

(5) Any lien for taxes as shown on the records of the county clerk and recorders as provided in this section, upon payment of all taxes, penalties, and interest covered thereby, shall be released by the executive director in the same manner as mortgages and judgments are released.

(6) It is the duty of any county clerk and recorder to whom such notices are sent to file and record the same without cost or charge.

(7) (a) The executive director may also treat any such taxes, penalties, or interest due and unpaid as a debt due the state from the vendor. In case of failure to pay the tax or any portion thereof, or any penalty or interest thereon when due, the executive director may receive at law the amount of such taxes, penalties, and interest in such county or district court of the county wherein the taxpayer resides or has his principal place of business having jurisdiction of the amounts sought to be collected. The return of the taxpayer or the assessment made by the executive director, as provided in this article, shall be prima facie proof of the amount due.

(b) Such actions may be actions in attachment, and writs of attachment may be issued to the sheriff, and in any such proceeding no bond shall be required of the executive director, nor shall any sheriff require of the executive director an indemnifying bond for executing the writ of attachment or writ of execution upon any judgment entered in such proceedings; and the executive director may prosecute appeals in such cases without the necessity of providing bond therefor. It is the duty of the attorney general or any district attorney, when requested by the executive director, to commence action for the recovery of taxes due under this article, and this remedy shall be in addition to all other existing remedies or remedies provided in this article and article 21 of this title.

(8) In any action affecting the title to real estate or the ownership or rights to possession of personal property, the state of Colorado may be made a party defendant for the purpose of obtaining an adjudication or determination of its lien upon the property involved therein. In any such action, service of summons upon the executive director or any person in charge of the office of the executive director shall be sufficient service and binding upon the state of Colorado.

(9) The executive director is authorized to waive, for good cause shown, any penalty or interest assessed as provided in this article and article 21 of this title, and interest imposed in excess of the rate imposed under section 39-21-110.5 shall be deemed a penalty.
C.R.S. § 39-5-104.5 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-104.5
39-5-104.5. Valuation of personal property
Status: repealed

39-5-104.5. Valuation of personal property. (1) On and after January 1, 1996, personal property shall be valued as of the assessment date, and the tax shall apply for the full assessment year without regard to any destruction, conveyance, relocation, or change in tax status occurring after the assessment date. The owner of taxable personal property on the assessment date shall be responsible for the property tax assessed for the full property tax year without proration.

(2) Repealed.
C.R.S. § 39-3-120 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-120
39-3-120. Livestock - exemption
Status: in_force

39-3-120. Livestock - exemption. Livestock shall be exempt from the levy and collection of property tax.
C.R.S. § 39-26-725 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-725
39-26-725. Sales related to a school - definitions
Status: in_force

39-26-725. Sales related to a school - definitions. (1) As used in this section, unless the context otherwise requires:

(a) "Parent" means a parent of a student as defined in paragraph (d) of this subsection (1).

(b) "Sale that benefits a Colorado school" means a sale of a commodity or service from which all proceeds of the sale, less only the actual cost of the commodity or service to the person or entity described in subsection (2) of this section, are donated to a school or a school-approved student organization.

(c) "School" means a public or nonpublic school for students in kindergarten through twelfth grade or any portion thereof.

(d) "Student" means any person enrolled in a school as defined in paragraph (c) of this subsection (1).

(2) On or after September 1, 2008, a sale that benefits a Colorado school shall be exempt from taxation under the provisions of part 1 of this article, if the sale is made by any of the following:

(a) A school;

(b) An association or organization of parents and school teachers;

(c) A booster club or other club, group, or organization whose primary purpose is to support a school activity; or

(d) A school class or student club, group, or organization.

(3) Nothing in this section shall be construed as creating an exemption, or otherwise affecting an existing exemption, for a sale to a person or entity described in subsection (2) of this section.

(4) The storage, use, or consumption of any item that is exempt from sales tax by operation of subsection (2) of this section is exempt from taxation under the provisions of part 2 of this article 26.
C.R.S. § 39-22-563 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-563
39-22-563. Tax credit for freight rail use - tax preference performance statement - legisla
Status: repealed

39-22-563. Tax credit for freight rail use - tax preference performance statement - legislative declaration - definitions - repeal. (1) Tax preference performance statement.

(a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purposes of the tax credit provided in this section are to provide tax relief to certain businesses, specifically those businesses engaged in new or expanded manufacturing, repair or refurbishing, agriculture, recycling, distribution centers for consumer products, or energy production that will utilize freight rail that is in danger of going out of service due to coal production reductions and closures, and to induce certain designated behaviors by taxpayers, specifically expenditures on freight rail transportation service in a coal transition community.

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

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

(a) "Certified freight rail use" means the use of freight rail transportation:

(I) Of freight either originating or terminating at a business located in a coal transition community; and

(II) On a rail line in this state that the department of transportation has determined is at risk of inactivity or abandonment due to a lack of demand resulting from coal transition.

(b) "Coal transition community" has the same meaning as set forth in section 8-83-502 (1).

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

(d) "Freight rail use plan" means a plan submitted by a qualified applicant to the office pursuant to subsection (4) of this section.

(e) "Office" means the Colorado office of economic development created in section 24-48.5-101.

(f) "Qualified applicant" means a person subject to tax under this article 22 whose engagement in manufacturing, agriculture, repairing or refurbishing, recycling, distribution centers for consumer products, or energy production with a regular demand for substantial new or expanded rail freight transportation causes the person to incur a qualified expenditure.

(g) "Qualified expenditure" means the amount paid by a qualified applicant for certified freight rail use.

(3) Reservation of tax credit and tax credit allowed.

(a) On or after January 1, 2025, but prior to January 1, 2036, the office may reserve the allocation of a credit against the income taxes imposed by this article 22 for a qualified applicant pursuant to subsection (5) of this section.

(b) In order to claim a tax credit reserved pursuant to subsection (5) of this section, a qualified applicant must, on or before December 31, 2038, execute the freight rail use plan that it submits to the office pursuant to subsection (4) of this section.

(c) For income tax years commencing on or after January 1, 2026, and before January 1, 2039, a qualified applicant is allowed a credit against the income taxes imposed by this article 22 in the amount set forth in the tax credit certificate issued by the office pursuant to subsection (6) of this section.

(4) Submission and review of application, freight rail use plan, and qualified expenditures estimate.

(a) To receive a tax credit reservation pursuant to subsection (4)(b) of this section, a qualified applicant must submit an application, freight rail use plan, and qualified expenditures estimate to the office in accordance with policies and procedures created by the office. At a minimum, the application must include an estimate of the amount of qualified expenditures that the qualified applicant expects to incur for one or more future tax years for which the applicant is applying for the tax credit reservation.

(b) The office shall review a qualified applicant's application, freight rail use plan, and qualified expenditures estimate to:

(I) Determine whether such information is complete;

(II) Make preliminary determinations of whether the applicant is a qualified applicant and whether the freight rail use plan will result in a certified freight rail use;

(III) Make final determinations of whether the applicant is a qualified applicant and whether the freight rail use plan will result in a certified freight rail use; and

(IV) Determine which freight rail use plans to approve in connection with the reservation of a tax credit as provided in subsection (5) of this section.

(c) For any application, freight rail use plan, and qualified expenditures estimate that the office determines pursuant to subsection (4)(b)(I) of this section is incomplete, the office shall notify the qualified applicant in writing of the office's determination and remove the application, freight rail use plan, and qualified expenditures estimate from the review process.

(d) The office shall make the preliminary determinations, pursuant to subsection (4)(b)(II) of this section, of whether the applicant is a qualified applicant and whether the freight rail use plan is a certified freight rail use within ninety days of receiving the application, freight rail use plan, and qualified expenditures estimate pursuant to subsection (4)(b) of this section.

(e) The office shall develop standards in consultation with the just transition office created in section 8-83-503 (1) and the department of transportation to inform the office's determinations, pursuant to subsection (4)(b)(III) of this section, of whether the applicant is a qualified applicant and whether the freight rail use plan will result in a certified freight rail use.

(f) In making the determination, pursuant to subsection (4)(b)(IV) of this section, of which freight rail use plans to approve for the reservation for the benefit of the qualified applicant of an allocation of a tax credit, the office shall prioritize freight rail use plans that:

(I) Specify regular, frequent, ongoing, and substantial long-term freight rail use;

(II) Provide substantial economic development benefits;

(III) Demonstrate financial viability;

(IV) Incorporate environmentally responsible and sustainable use of resources; and

(V) Incentivize a diverse group of businesses and sectors to use targeted rail lines.

(5) Reservation of tax credits. Subject to subsection (7) of this section, the office may reserve a tax credit for the benefit of a qualified applicant for any future tax year in an amount not to exceed seventy-five percent of the qualified applicant's qualified expenditure estimate submitted by the qualified applicant pursuant to subsection (4)(a) of this section. If the office reserves a tax credit for the benefit of a qualified applicant, the office shall notify the qualified applicant in writing of the reservation and the amount reserved. The reservation of a tax credit by the office for a qualified applicant does not entitle the qualified applicant to the issuance of a tax credit certificate until the qualified applicant complies with all the requirements specified in this section for the issuance of the tax credit certificate. When the office approves a reservation of tax credits, the office may also impose additional requirements that a qualified applicant shall satisfy as part of executing a freight rail use plan before the office issues a tax credit certificate to the applicant. The office may use the reservation of a tax credit in support of business recruitment and expansion.

(6) Deadline for incurring qualified expenditures - proof of compliance - audit of freight rail use plan execution - issuance of tax credit certificate.

(a) A qualified applicant receiving a reservation of tax credits pursuant to subsection (5) of this section shall incur the qualified expenditures described in the qualified expenditures estimate submitted by the qualified applicant pursuant to subsection (4)(a) of this section in the tax years set forth in the qualified expenditures estimate and in the reservation made by the office pursuant to subsection (5) of this section.

(b) After executing a freight rail use plan, the qualified applicant shall notify the office that it has done so and shall annually certify the relevant qualified expenditures. In this notice, the applicant shall include a review of the certification that aligns with office policies for certification of qualified expenditures by a licensed certified public accountant that is not affiliated with the qualified applicant. The applicant shall also certify and provide documents demonstrating that the applicant satisfied any requirements imposed by the office pursuant to subsection (5) of this section. Within one hundred eighty days after receipt of such documentation from the qualified applicant, the office shall review the qualified applicant's documentation of qualified expenditures, determine whether the documentation satisfies the freight rail use plan and other requirements, and, if the office determines that the documentation satisfies the freight rail use plan and other requirements, the office shall issue a tax credit certificate in an amount equal to seventy-five percent of the amount of the actual qualified expenditures incurred by the qualified applicant, subject to subsection (6)(d) of this section.

(c) If the office determines that a qualified applicant has failed to comply with the requirements of subsection (6)(a) or (6)(b) of this section, the office shall promptly notify the qualified applicant and may rescind the issuance of the written notice it previously gave the qualified applicant granting the reservation of a tax credit in whole or in part. If the office so rescinds an issuance of the written notice, the qualified applicant may submit a new application, freight rail use plan, and qualified expenditures estimate in accordance with the requirements of subsection (4) of this section, and the total amount of tax credits made available for reservation in the calendar year during which the office rescinds the issuance of the written notice must increase by the amount of the tax credit reserved in the written notice.

(d) Notwithstanding subsection (6)(b) of this section, the total amount of the tax credit certificate issued for any particular freight rail use plan must not exceed the amount of the tax credit reserved by the office pursuant to subsection (5) of this section.

(e) To the extent that the actual qualified expenditures incurred by a qualified applicant are less than the amount described in the relevant reservation issued by the office for a tax year pursuant to subsection (5) of this section, the total amount of tax credits made available for reservation in the calendar year in which the qualified applicant filed the certification required by subsection (6)(b) of this section must increase by the difference between actual qualified expenditures incurred by the qualified applicant and the amount described in the relevant reservation issued by the office for a tax year pursuant to subsection (5) of this section.

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

(I) The taxpayer's name;

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

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

(7) Limit on aggregate amount of all tax credits that the office may reserve.

(a) The aggregate amount of all tax credits that the office may reserve pursuant to this section must not exceed five million dollars in any calendar year, in addition to the amount of any previously reserved tax credits that were rescinded or not utilized pursuant to subsections (6)(c) and (6)(e) of this section during the calendar year and the amount described in subsection (7)(c) of this section. In the case of a tax credit reserved for the benefit of a qualified applicant that files an income tax return for a tax year other than a calendar year, the amount reserved must count against the limit for the calendar year in which the qualified applicant's income tax year begins.

(b) The amount of each tax credit that the office may reserve is determined pursuant to subsection (5) of this section; except that, if the office determines that reserving each tax credit certificate in an amount determined pursuant to subsection (5) of this section will cause the total amount of tax credits reserved by the office for a calendar year to exceed the limit set forth in subsection (7)(a) of this section, the office shall proportionally reduce the amount of each tax credit reservation so that the total amount of tax credits reserved by the office for that calendar year equals the limit set forth in subsection (7)(a) of this section.

(c) If the aggregate amount of all tax credits reserved by the office for any calendar year is less than the amount available as calculated pursuant to subsection (7)(a) of this section, then the aggregate amount of all tax credits that the office may reserve in the next calendar year is increased by the unreserved amount.

(8) Filing tax credit certificate with income tax return. In order to claim the tax credit authorized by this section, a qualified applicant shall file the tax credit certificate issued by the office pursuant to subsection (6) of this section with the qualified applicant's state income tax return. The amount of the tax credit that a qualified applicant may claim pursuant to this section is the amount stated on the tax credit certificate.

(9) Refundability. The entire tax credit to be issued pursuant to this section may be claimed by the qualified applicant for the qualified expenditures made in the taxable year in which the qualified applicant executes a freight rail use plan. If the amount of the tax credit allowed pursuant to this section exceeds the amount of income taxes otherwise due on the income of the qualified applicant in the income tax year for which the tax credit is being claimed, the entire amount of the tax credit not used as an offset against income taxes in the income tax year is refunded to the qualified applicant.

(10) Policies and procedures. The office may create and modify policies and procedures as necessary to further implement this section and shall solicit advice from the department in creating and modifying such policies and procedures.

(11) Insufficient taxpayer interest. Notwithstanding any law to the contrary, for calendar years beginning on or after January 1, 2031, the office may determine that there is insufficient taxpayer interest to continue offering the tax credit pursuant to this section. After the office makes such a determination, it shall not accept any more applications for tax credits pursuant to this section and it shall inform the department that it has discontinued the credit.

(12) Repeal. This section is repealed, effective December 31, 2045.
C.R.S. § 39-1.5-104 — CO Code / Title 39 / Article 1.5 / Section 39-1.5-104
39-1.5-104. Prepayment - amounts - credits - limitations
Status: in_force

39-1.5-104. Prepayment - amounts - credits - limitations. (1) An owner of an operation who elects to make prepayments under this article and the governing body of a local government shall jointly determine and agree upon:

(a) The total amount of prepayments to be made; except that the total amount of prepayments shall not exceed twenty-five percent of the estimate of the operation's projected tax liability to the local government over a twenty-year period, commencing with the taxable year in which the valuation for assessment of the operation is estimated to exceed fifty million dollars;

(b) The amounts and intervals of prepayments and credits for such prepayments; except that an annual prepayment credit shall not be allowed prior to the taxable year in which the operation begins functioning or the valuation for assessment of the operation exceeds fifty million dollars, whichever is earlier, nor shall it exceed twenty-five percent of the taxes due from the operation to that local government for the then current property tax year.

(2) The owner of an operation, the governing body of the local government, the assessor, the treasurer, and the division of property taxation in the department of local affairs shall estimate when the operation's projected valuation for assessment will exceed fifty million dollars and the amount thereof for the ensuing twenty years, as well as the operation's projected liability for general property taxes for the applicable period.

(3) The governing body of the local government shall adopt a resolution or ordinance which contains the total amount of taxes to be prepaid, the anticipated amounts and anticipated intervals of prepayments and credits for such prepayments, and the capital improvement or improvements upon which such prepaid taxes will be expended.

(4) The credit allowed in any taxable year for prepayments made under this article to or for each local government or any fund or account within the fund thereof shall be treated as an abatement of the property taxes due to such local government for that year from said operation and shall not affect the determination of the valuation for assessment thereof. The credit shall be shown on the tax statement for that year as it applies to each local government, fund, or fund account to which applied.
C.R.S. § 39-6-103 — CO Code / Title 39 / Article 6 / Section 39-6-103
39-6-103. Listing of mining claims and mines
Status: in_force

39-6-103. Listing of mining claims and mines. (1) The assessor shall list all mining claims and mines located within his county on the assessment date, including for each claim the name of the lode, placer, millsite, or tunnelsite, the United States mineral survey number, if any, the name of the mining district in which such claim is located, and the number of acres contained in such claim. If a claim is not patented, the numbers of the book and page at which the location of such claim is recorded in the county records shall be used in place of the United States mineral survey number. If two or more mining claims are included in one patent with one United States survey number, the assessor shall list together such mining claims with the one survey number and the total number of acres contained therein. In listing mining claims, abbreviations of words and figures may be used. If other land is part of such mine, then the numbers of the book and page at which the conveyance deed is recorded on the legal description of such other land shall be used in place of the United States mineral survey number.

(2) Whenever, to the knowledge of the assessor, contiguous mining claims are worked or operated through or by means of the same shafts, tunnels, or other openings, they shall be listed as one unit; and whenever, to the knowledge of the assessor, contiguous placer claims are worked or operated by means of the same ditch or other works, they shall be listed as one unit, including such ditch or other works; and whenever, to the knowledge of the assessor, contiguous other land is used in the same manner as the claims referred to in this subsection (2), it shall also be listed as one unit.

(3) The mining property of a mine shall include mining claims and all other lands and interests therein, whether owned by federal, state, or lesser governmental subdivisions or otherwise and whether owned in fee or held by discovery and location or under easement, lease, license, or other arrangement with the owner thereof, unless otherwise provided for in this article.
C.R.S. § 39-29-113 — CO Code / Title 39 / Article 29 / Section 39-29-113
39-29-113. Exemption prohibited - when
Status: in_force

39-29-113. Exemption prohibited - when. (1) If any person likely to be liable for taxes imposed pursuant to the provisions of this article transfers all or part of his property to another person controlled, directly or indirectly, by the transferor before or after the transfer, the executive director may disallow to the transferee any exemption from tax otherwise authorized pursuant to this article unless such transferee establishes by a clear preponderance of the evidence that the securing of such an exemption was not a major purpose of such transfer.

(2) As used in this section, "control" means:

(a) The ownership, directly or indirectly, of more than fifty percent of the voting stock of the transferee corporation; or

(b) With respect to a transferee other than a corporation, that the transferor owns, during any part of the transferee's taxable year, a greater economic interest than any other owner of the transferee.
C.R.S. § 39-28.8-202 — CO Code / Title 39 / Article 28.8 / Part 2 / Section 39-28.8-202
39-28.8-202. Retail marijuana sales tax
Status: repealed

39-28.8-202. Retail marijuana sales tax. (1) (a) (I) In addition to the tax imposed pursuant to part 1 of article 26 of this title 39 and the sales tax imposed by a local government pursuant to title 29, 30, 31, or 32, but except as otherwise set forth in subsections (1)(a)(II) and (1)(a)(III) of this section, beginning January 1, 2014, and through June 30, 2017, there is imposed upon all sales of retail marijuana and retail marijuana products by a retailer a tax at the rate of ten percent of the amount of the sale. Beginning July 1, 2017, there is imposed upon all sales of retail marijuana and retail marijuana products by a retailer a tax at the rate of fifteen percent of the amount of the sale. The tax imposed by this section is computed in accordance with schedules or forms prescribed by the executive director of the department; except that a retail marijuana store is not allowed to retain any portion of the retail marijuana sales tax collected pursuant to this part 2 to cover the expenses of collecting and remitting the tax. The executive director may promulgate rules to implement this section.

(II) If, for the fiscal year 2014-15, fiscal year spending is greater than twelve billion eighty million dollars or if the revenue from retail marijuana taxes is greater than sixty-seven million dollars, then on September 16, 2015, the rate of the tax imposed under subparagraph (I) of this paragraph (a) is reduced as specified in section 20 (3)(c) of article X of the state constitution. On September 17, 2015, in accordance with paragraph (b) of this subsection (1) and the authority that the voters conferred through their approval of proposition AA at the November 2013 election, the rate is increased back to ten percent.

(III) (A) If the ballot issue referred to the voters in accordance with section 39-28.8-603 (1) is placed on the November 3, 2015, ballot and a majority of the electors voting thereon vote "No/Against", then on January 1, 2016, the rate of the tax imposed under subparagraph (I) of this paragraph (a) is reduced to one-tenth of one percent as a method to refund revenues that exceed an estimate included in the ballot information booklet for proposition AA.

(B) If the retail marijuana sales tax rate is reduced in accordance with sub-subparagraph (A) of this subparagraph (III), then on March 3, 2016, and on the third business day of the next three months thereafter, if necessary, the executive director of the department shall determine whether the amount refunded to that date through the rate reduction is greater than or equal to the required retail marijuana sales tax refund. If so, then the rate reduction expires on the fifth day after the determination. If, as of June 3, 2016, the amount refunded through the rate reduction is still less than the required retail marijuana sales tax refund, then the rate reduction expires on June 30, 2016. The executive director shall estimate the amount of the refund for the time included in a determination for which the actual revenue is unknown.

(C) On the day after the temporary retail marijuana rate reduction expires in accordance with sub-subparagraph (B) of this subparagraph (III), the retail marijuana tax rate is increased back to ten percent.

(D) As used in this subparagraph (III), "required retail marijuana sales tax refund" means an amount equal to the total proposition AA blue book refund amount calculated under section 39-28.8-602 (1) minus the sum of the amounts refunded through section 39-28.8-605 (3) and (4).

(b) The maximum tax rate that may be imposed pursuant to this section is fifteen percent. At any time on or after January 1, 2014, the general assembly may, by a bill enacted by the general assembly and that becomes law:

(I) Establish a tax rate to be imposed pursuant to this subsection (1) that is lower than fifteen percent of the sale of retail marijuana or retail marijuana products; or

(II) After establishing a tax rate that is lower than fifteen percent pursuant to subparagraph (I) of this paragraph (b), increase the tax rate to be imposed pursuant to this subsection (1); except that, in no event shall the general assembly increase the tax rate above fifteen percent of the sale of retail marijuana or retail marijuana products. Notwithstanding any other provision of law, an increase in the tax rate pursuant to this subparagraph (II) shall not require voter approval subsequent to the voter approval required pursuant to part 4 of this article.

(2) Nothing in this section shall be construed to impose a tax on the sale of marijuana or marijuana products to any person by a medical marijuana center.

(3) Repealed.
C.R.S. § 39-3-123 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-123
39-3-123. Works of art, literary materials, and artifacts - on loan - exemption - limitati
Status: in_force

39-3-123. Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions. (1) Works of art, literary materials, and artifacts shall be exempt from the levy and collection of property tax if such works of art, literary materials, and artifacts are loaned to and are in the custody and control of:

(a) The state or a political subdivision thereof; or

(b) A library or any art gallery or museum which is owned or operated by a charitable organization whose property is irrevocably dedicated to charitable purposes and whose assets shall not inure to the benefit of any private person upon the liquidation, dissolution, or abandonment by the owner, and which uses such works of art, literary materials, and artifacts for charitable purposes. This exemption shall apply only for the period of time during which such works of art, literary materials, and artifacts are actually on loan and shall be in addition to such exemptions provided for in sections 39-3-108 to 39-3-113.5.

(2) Any exemption claimed pursuant to the provisions of subsection (1) of this section shall comply with the provisions of section 39-5-113.5.

(3) For purposes of subsection (1) of this section:

(a) "Artifacts" means items of personal property which are objects of human workmanship and which have archaeological or historical significance.

(b) "Charitable organization" means a charitable organization as defined in section 39-26-102 (2.5).

(c) "Charitable purposes" means public display, research, educational study, maintenance of property, and preparation for display.

(d) "Literary materials" means items of personal property including, but not limited to, books, letters, diaries, records, documents, memoranda, journals, magazines, and notes.

(e) "Works of art" means works of art as defined in section 39-1-102 (18).
C.R.S. § 39-22-120 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-120
39-22-120. Legislative declaration - state sales tax refund - offset against state income t
Status: repealed

39-22-120. Legislative declaration - state sales tax refund - offset against state income tax. (Repealed)
C.R.S. § 39-11-107 — CO Code / Title 39 / Article 11 / Section 39-11-107
39-11-107. Erroneous assessments - abatement
Status: in_force

39-11-107. Erroneous assessments - abatement. It is the duty of the treasurer of each county, before making sale of tax liens on any lots or land for unpaid taxes, to carefully examine and compare the delinquent list with the assessment roll and block books in his office, and to omit from such sale the tax liens on all lots and lands doubly or erroneously assessed, insofar as he is able to ascertain the same, and to make an itemized report to the board of county commissioners of his county showing such double or erroneous assessment. The board of county commissioners, on receipt of such itemized report, by resolution to be entered in its proceedings, shall abate the taxes levied upon such double or erroneous assessments.
C.R.S. § 39-11.5-106 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-106
39-11.5-106. Continuance of public auction - effect of bankruptcy - withdrawal of notice of p
Status: in_force

39-11.5-106. Continuance of public auction - effect of bankruptcy - withdrawal of notice of public auction - redemption of tax lien prior to public auction. (1) Continuance. Notwithstanding section 39-11.5-105, for any reason deemed by the treasurer to be good cause or upon written request by the lawful holder, at any time before commencement of the public auction, the treasurer may continue the public auction to a later date by making, at the time and place designated for the public auction, an oral announcement of the time and place of such continuance, or by posting or providing a notice of the continuance at the time and place designated for the public auction, which notice must include the time and place to which the public auction is continued. Except as provided in subsection (2)(b)(I) of this section, a public auction that is not held on the then-scheduled date of public auction and is not continued from the then-scheduled date of public auction pursuant to this subsection (1) is deemed continued for a period of one week, and from week to week thereafter, until the public auction is held or otherwise continued pursuant to this subsection (1). A public auction shall not be continued to a date later than twelve months from the originally designated date in the notice of public auction, except as provided in subsection (2) of this section.

(2) Effect of bankruptcy proceedings.

(a) If all publications of the known interested party notice prescribed by section 39-11.5-104 have been completed before a bankruptcy petition has been filed that automatically stays the treasurer from conducting the public auction, the treasurer shall announce, post, or provide notice of that fact on the then-scheduled date of public auction, take no action at the then-scheduled public auction, and allow the public auction to be automatically continued from week to week in accordance with subsection (1) of this section unless otherwise requested in writing prior to any such date of public auction by the lawful holder.

(b) (I) If the publications of the known interested party notice prescribed by section 39-11.5-104 have not been started or if all the publications have not been completed before the day a bankruptcy petition has been filed that automatically stays the treasurer from conducting the public auction, the treasurer shall immediately cancel any remaining publications of the known interested party notice and, on the date set for the public auction, announce, post, or provide a notice that the public auction has been enjoined or has been stayed by the automatic stay provisions of the federal bankruptcy code of 1978, 11 U.S.C. sec. 101 et seq., as amended. The public auction shall not be continued under subsection (1) of this section.

(II) (A) Upon the termination of any injunction or upon the entry of a bankruptcy court order dismissing the bankruptcy case, abandoning the property being auctioned, closing the bankruptcy case, or granting relief from the automatic stay provisions of the federal bankruptcy code of 1978, 11 U.S.C. sec. 101 et seq., as amended, and upon receipt of a request from the lawful holder to restart the auction, the treasurer shall rerecord the application for public auction and proceed with all additional public auction procedures provided by this article 11.5 as though the public auction had just been commenced.

(B) If the request is not received by the treasurer within one year from the date of the termination of any injunction or the entry of a bankruptcy court order dismissing the bankruptcy case, abandoning the property being auctioned, closing the bankruptcy case, or granting relief from the automatic stay, the public auction shall be withdrawn according to subsection (3)(b) of this section.

(c) If a public auction is set aside by court order, unless the court order specifies otherwise, the following procedures apply:

(I) Upon receipt of the court order, the treasurer's fee in an amount equal to the amount established in section 38-37-104 (1)(b)(XI), and the costs of recording the court order, the treasurer shall attach to the order a copy of the certificate of option for treasurer's deed, any assignments thereof, and, if applicable, the treasurer's deed, each marked "null and void", and record the order together with these documents.

(II) Upon recordation of the court order, the certificate of option for treasurer's deed is deemed canceled as if the public auction had not occurred, and the tax lien is deemed fully reinstated with the same lien priority as if the public auction had not occurred.

(III) Within ten calendar days after receipt of all documents, fees, and costs specified in this subsection (2)(c), the treasurer shall mail a copy of the court order to each person entitled to receive the known interested party notice pursuant to section 39-11.5-104.

(IV) (A) After the recordation of the court order, the lawful holder or the holder's assignee may notify the treasurer in writing to reschedule the public auction within one year of the issuance of the order. The treasurer shall set a new date of public auction at least thirty calendar days but not more than forty-five calendar days after the date on which the treasurer receives notice to schedule a new date of public auction subject to the requirements of subsections (1) and (2)(d) of this section, but not earlier than the scheduled public auction date as of the date of the court order.

(B) No later than ten calendar days after receiving written notice pursuant to subsection (2)(c)(IV)(A) of this section to schedule a new date of public auction, the treasurer shall mail a known interested party notice setting forth the rescheduled date of public auction to each person entitled to receive the known interested party notice pursuant to section 39-11.5-104.

(C) No later than twenty calendar days after receiving written notice pursuant to subsection (2)(c)(IV)(A) of this section to schedule a new date of public auction, but no less than ten calendar days prior to the new date of public auction, the treasurer shall publish the known interested party notice one time only. The publication must be in the format specified for publication by section 39-11.5-104 (4).

(D) All fees and costs of the treasurer for actions performed pursuant to this section and the cost of recording the court order and documents incorporated into the court order by attachment are part of the public auction costs.

(E) After a public auction has been set aside and subsequently rescheduled pursuant to this subsection (2)(c)(IV), the public auction may be continued in accordance with subsections (1) and (2)(d) of this section.

(F) If a written request to reschedule the public auction is not received by the treasurer within one year of the issuance of the order, the public auction must be withdrawn in accordance with subsection (3)(b) of this section.

(d) The periods for which a public auction may be continued under this subsection (2) are in addition to the twelve-month period of continuance provided by subsection (1) of this section.

(3) Withdrawal.

(a) If the lawful holder files with the treasurer, prior to public auction, a written withdrawal of the application for public auction, the public auction is terminated. The treasurer shall record the withdrawal with the office of the clerk and recorder and collect all fees and costs owed and incurred, including a withdrawal fee in an amount equal to the amount established in section 38-37-104 (1)(b)(V). The amount due accrues interest at the rate provided by law. Until all amounts due and owing are paid, the treasurer is entitled to hold all documentation in the treasurer's possession and to withhold all other services requested by the lawful holder with respect to the tax lien.

(b) If there is no public auction and if a withdrawal is not filed within forty-five calendar days after the last date of public auction permitted by law, the treasurer may transmit, by mail or electronic transmission to the lawful holder, a notice that a withdrawal of the application for public auction may be recorded by the treasurer unless a response requesting that such withdrawal be delayed for ninety calendar days is received by the treasurer within thirty calendar days after the date that the treasurer's notice is transmitted. If such a response is received by the treasurer and there is no public auction nor is a withdrawal filed within the ninety-day delay period, the treasurer may record a withdrawal of the application for public auction. If no such response is received by the treasurer within thirty calendar days after the notice is transmitted, the treasurer may record a withdrawal of the application for public auction at any time after the expiration of the thirty-day notice period. The treasurer shall cause the application for public auction to be recorded in the office of the county clerk and recorder. All unpaid fees and costs owed and incurred by the treasurer, as well as a withdrawal fee in an amount equal to the amount established in section 38-37-104 (1)(b)(VI), shall be paid by the lawful holder. The amount due accrues interest at the rate provided by law. Until all amounts due and owing are paid, the treasurer is entitled to hold all documentation in the treasurer's possession and to withhold all other services requested by the lawful holder with respect to the tax lien.

(4) Redemption of tax lien prior to public auction. If the tax lien is redeemed prior to the public auction, the treasurer shall:

(a) Cancel the public auction;

(b) Record a certificate of redemption;

(c) Provide notice of the cancellation and redemption; and

(d) Collect any fees or costs at the time of the redemption in accordance with this article 11.5.
C.R.S. § 39-22-545 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-545
39-22-545. Credit against tax - heat pump systems - heat pump water heaters - tax preferenc
Status: repealed

39-22-545. Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - 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 in the traditional process of heating and cooling private sector residential buildings;

(III) There is great potential for businesses and individuals in the state to reduce greenhouse gas emissions generated in the heating and cooling of residential buildings by installing heat pump systems or heat pump water heaters, which reduce net greenhouse gas emissions;

(IV) Providing an income tax credit for heat pump systems and heat pump water heaters will encourage businesses and individuals to purchase and use heat pump systems and heat pump water heaters rather than traditional heating and cooling methods; and

(V) The purchase and use of heat pump systems and heat pump water heaters will benefit public health in the heating and cooling of homes and businesses and take advantage of latent heat sources and available renewable power during low demand periods.

(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 heat pump systems and heat pump water heaters; 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 tax credits in achieving the purposes specified in subsection (1)(b) of this section based on the number of heat pump systems and the number of heat pump water heaters sold and used 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) "Air-source heat pump system" has the same meaning set forth in section 39-26-732 (2)(a).

(b) "Ground-source heat pump system" has the same meaning set forth in section 39-26-732 (2)(b).

(c) "Heat pump system" means an air-source heat pump system, ground-source heat pump system, water-source heat pump system, or variable refrigerant flow heat pump system.

(d) "Heat pump water heater" has the same meaning set forth in section 39-26-732 (2)(d).

(e) "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.

(f) "Purchaser" means a taxpayer who is the buyer of a heat pump system or heat pump water heater.

(g) "Seller" means the entity that sells a heat pump system or heat pump water heater to a purchaser.

(h) "Taxpayer" means a person subject to tax under this article 22, or a person or political subdivision of this state who is exempt from tax under section 39-22-112 (1), but does not include insurance companies subject to the tax imposed on gross premiums by section 10-3-209. For purposes of this section, a person or political subdivision of this state who is exempt from tax under section 39-22-112 (1) is a taxpayer even if the person or political subdivision has no unrelated business income.

(i) "Variable refrigerant flow heat pump system" has the same meaning set forth in section 39-26-732 (2)(f).

(j) "Water-source heat pump system" has the same meaning set forth in section 39-26-732 (2)(e).

(3) (a) Subject to the provisions of subsection (4) of this section, for income tax years commencing on or after January 1, 2023, but before January 1, 2024, any purchaser that installs a residential or commercial heat pump system into real property in this state or that installs a residential or commercial heat pump water heater into real property 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 heat pump system or heat pump water heater.

(b) The credit allowed pursuant to this section is for the income tax year in which the heat pump system or heat pump water heater is purchased.

(4) (a) (I) To be eligible to claim a tax credit pursuant to this section, the purchaser shall certify, as specified in subsection (4)(b) of this section, that all necessary mechanical, plumbing, and electrical work performed in connection with the installation of a heat pump system or heat pump water heater in a new or existing industrial, commercial, or multifamily residential building containing twenty thousand square feet or more of conditioned floor space was or will be performed by a contractor on the certified contractor list created pursuant to section 40-3.2-105.6 (3)(a), or by employees of a utility, subject to state licensing requirements and all applicable state and local rules, codes, and standards.

(II) The requirements of this subsection (4)(a) do not apply to the installation of a heat pump system or heat pump water heater that is limited to in-unit work in a multifamily building or unit and that is initiated by the owner or tenant of the multifamily building or unit.

(b) The purchaser shall certify, in a form and manner to be determined by the department of revenue, that the heat pump system or heat pump water heater was or will be installed in accordance with the provisions of subsection (4)(a) of this section, if applicable. The seller shall provide the certification to the purchaser for the purposes of subsection (5) of this section.

(5) (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 heat pump system or heat pump water heater by entering into an agreement as set forth in subsection (5)(c) of this section;

(II) The purchaser must certify in writing that the purchaser will comply with the provisions regarding installation of the heat pump system or heat pump water heater specified in subsection (4) of this section, if applicable;

(III) 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

(IV) 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 (5), 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:

(I) Includes the purchaser's written certification to comply with the provisions regarding installation of the heat pump system or heat pump water heater specified in subsection (4) of this section, if applicable; and

(II) Affirms that the requirements specified in subsection (5)(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 (5)(c) of this section to the department of revenue within thirty days of the purchase of a heat pump system or heat pump water heater in a form and manner to be determined by the department.

(f) The seller shall also file the agreement described in subsection (5)(c) of this section with the original tax return for the taxable year in which the heat pump system or heat pump water heater 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.

(6) 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.

(7) 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.

(8) This section is repealed, effective January 1, 2028.
C.R.S. § 39-28.5-110 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-110
39-28.5-110. Prohibited acts - penalties
Status: in_force

39-28.5-110. Prohibited acts - penalties. (1) It is unlawful for any person to sell and distribute any tobacco products in this state without a license as required in section 39-28.5-104, or to willfully make any false or fraudulent return or false statement on any return, or to willfully evade the payment of the tax, or any part thereof, as imposed by this article 28.5. Any distributor, remote retail seller, or agent thereof who willfully violates any provision of this article 28.5 shall be punished as provided by section 39-21-118.

(2) (a) If a person neglects or refuses to make a return as required by this article and no amount of tax is due, the executive director of the department shall impose a penalty in the amount of twenty-five dollars.

(b) If a person fails to pay the tax in the time allowed in section 39-28.5-106 (2), a penalty equal to ten percent of such tax plus one-half of one percent per month from the date when due, not to exceed eighteen percent in the aggregate, together with interest on such delinquent taxes at the rate computed under section 39-21-110.5, shall apply.

(c) In computing and assessing the penalty, penalty interest, and interest pursuant to paragraph (b) of this subsection (2), the executive director of the department may make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent.
C.R.S. § 39-11-127 — CO Code / Title 39 / Article 11 / Section 39-11-127
39-11-127. Irrigation or drainage districts, prior sales validated
Status: in_force

39-11-127. Irrigation or drainage districts, prior sales validated. All assignments, sales, or transfers of certificates of purchase by irrigation or drainage districts made before August 1, 1964, are validated and confirmed.
C.R.S. § 39-30.5-103 — CO Code / Title 39 / Article 30.5 / Section 39-30.5-103
39-30.5-103. Definitions
Status: in_force

39-30.5-103. Definitions. As used in this article 30.5, unless the context otherwise requires:

(1) "Colorado economic development commission" or "commission" means the Colorado economic development commission created in section 24-46-102, C.R.S.

(1.5) "Colorado office of economic development" or "office" means the Colorado office of economic development created in section 24-48.5-101.

(2) "Credit certificate" means a statement issued by the commission certifying that the new business or new hire qualifies for an income tax credit allowed in section 39-30.5-105. The credit certificate shall not specify the amount of the credit, but must specify that the new business or new hire is eligible for the credit.

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

(4) "Distressed county" means a county with a population of less than two hundred fifty thousand and that reflects indicators of economic distress such as:

(a) Per capita income that is substantially below the statewide average;

(b) Local gross domestic product or similar performance measures that are substantially below the statewide average over the preceding five-year period;

(c) Unemployment levels that are substantially above the statewide average over the preceding five-year period;

(d) A net loss of people of workforce age measured over the preceding five-year period, or a failure to recover from a loss over the preceding ten-year period; or

(e) A countywide concentration of pupils eligible for free lunch pursuant to the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq., greater than the statewide average concentration of pupils eligible for free lunch.

(4.5) "Economic development organization" means a nonprofit organization or governmental entity such as a small business development center, a business accelerator or incubator, a workforce center, a local economic developer, or other such organization or entity that promotes local economic development, but does not include the commission or the office.

(5) "Guidelines" means the guidelines developed by the commission as specified in section 39-30.5-104 (1).

(6) "Municipality" means a municipality as defined in section 31-1-101 (6), C.R.S., with boundaries wholly or partly within the distressed county's boundaries.

(7) "New business" means a business that:

(a) Is not operating in the state at the time it submits its application to a state institution of higher education to participate in the rural jump-start zone program;

(b) Is not moving existing jobs into the rural jump-start zone from another area in the state;

(c) Hires at least five new hires; except that, in a county with a population of less than one hundred thousand, hires at least three new hires;

(d) Is not substantially similar in operation to and, at the time the new business submits its application to participate in the rural jump-start zone program, does not directly compete with the core function of a business that is operating in the rural jump-start zone in which the new business will be located and in a distressed county contiguous to the rural jump-start zone; and

(e) Adds to the economic base and exports goods and services outside the distressed county.

(8) "New hire" means an individual who has performed labor or services in the rural jump-start zone for the new business for more than six months from the date hired and for which such individual receives a federal form W-2 and where the job performed by the individual:

(a) Is either a full-time, wage-paying job or is equivalent to a full-time, wage-paying job requiring at least thirty-five hours per week; and

(b) Has a salary or compensation equal to or greater than the county average annual wage.

(9) "Rural jump-start zone" means an area within the boundaries of a distressed county that is either:

(a) In one or more incorporated portions of the distressed county if the municipality provides the commission with a general resolution as described in section 39-30.5-106 agreeing to provide incentive payments, exemptions, or credits to offset the imposition of business personal property tax on and, if the municipality wishes, to offset the imposition of any other municipal tax on all new businesses in order to be a participant in the rural jump-start zone program;

(b) In one or more incorporated portions of the distressed county if the municipality provides the commission with a limited resolution as described in section 39-30.5-106 that indicates the municipality agrees to only provide incentive payments, exemptions, or credits to offset the imposition of business personal property tax on and, if the municipality wishes, to offset the imposition of any other municipal tax on a specific new business in order to be a limited participant in the rural jump-start zone program; or

(c) In the unincorporated portions of the distressed county.

(10) "Rural jump-start zone program" means the rural jump-start zone program created in this article.

(11) "State institution of higher education" means a state institution of higher education as defined in section 23-18-102 (10), C.R.S., a local district college, or an area technical college that:

(a) Has a campus located in the distressed county; or

(b) Includes a distressed county in the community college's service area or the regional education provider's service area.

(12) "Tier one transition community" means a coal transition community that is located in a rural jump-start zone and that the office, with the concurrence of the executive directors of the department of labor and employment and the department of local affairs, determines has already experienced or is at risk of experiencing significant economic disruption, the proximate cause of which is either the closure or conversion of a coal-fueled electrical power generating plant in Colorado or in a contiguous state or a sustained and likely permanent decline in broader coal markets due to similar closures or conversions nationally and globally.
C.R.S. § 39-22-504.6 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-504.6
39-22-504.6. Definitions
Status: in_force

39-22-504.6. Definitions. As used in sections 39-22-504.5 to 39-22-504.7, unless the context otherwise requires:

(1) "Account administrator" means:

(a) A state chartered bank, savings and loan association, credit union, or trust company authorized to act as a fiduciary and under the supervision of the financial institutions bureau of the United States department of commerce;

(b) A national banking association, federal savings and loan association, or credit union authorized to act as a fiduciary in this state;

(c) An insurance company; or

(d) An employer if such employer maintains a self-insured health plan meeting the requirements of the federal "Employee Retirement Income Security Act of 1974", as amended.

(1.3) "Account holder" means an employee on whose behalf a medical savings account is established.

(2) "Dependent child" means any person who is:

(a) Under the age of twenty-one years;

(b) Legally entitled to or the subject of a court order for the provision of proper or necessary subsistence, education, medical care, or any other care necessary for his or her health, guidance, or well-being and who is not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States; or

(c) So mentally or physically incapacitated that he or she cannot provide for himself or herself.

(2.4) "Eligible medical expense" means any medical expense that is deductible for purposes of section 213 (d) of the internal revenue code.

(2.5) "Employee" means the individual for whose benefit a medical savings account is established.

(2.6) "Employer" means a person or entity employing one or more persons in this state, excluding the federal government.

(3) "Medical savings account" means an account established to pay the eligible medical expenses of an account holder and his or her spouse and dependent children, if any.

(3.5) "Qualified higher deductible health plan" means a health coverage policy, certificate, or contract that provides for the payment of covered benefits that exceed the deductible, which shall be at least one thousand five hundred dollars but no more than two thousand two hundred fifty dollars for individual coverage or at least three thousand dollars but no more than four thousand five hundred dollars for family coverage, and that is purchased by an employer for the benefit of an employee who makes deposits into a medical savings account.

(4) (Deleted by amendment, L. 94, p. 2840, § 7, effective January 1, 1995.)
C.R.S. § 39-22-553 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-553
39-22-553. Geothermal electricity generation production tax credit - tax preference perform
Status: repealed

39-22-553. Geothermal electricity generation production 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 and to provide a reduction in income tax liability for certain businesses or individuals by providing a financial incentive for production of geothermal electricity generation and related infrastructure.

(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 pursuant to subsection (4)(b)(I) of this section and based on the number and value of the credits claimed.

(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) "Qualified entity" means any of the following people or entities that produce electricity derived from geothermal energy for sale or use:

(I) A person engaged in a trade or business that is subject to tax pursuant to this article 22;

(II) A person or political subdivision of this state that is exempt from tax pursuant to section 39-22-112 (1); or

(III) A tribal government.

(d) "Tribal government" means a federally recognized Indian tribe, including its business operations and wholly owned entities, with reservation lands within the state of Colorado or operating within the state.

(3) For income tax years commencing on or after January 1, 2024, but before January 1, 2033, a qualified entity is allowed a credit against the income taxes imposed by this article 22 in an amount equal to three one-thousandths of a dollar per kilowatt hour of geothermal electricity that is produced by the qualified entity in the state in the tax year. In order to claim the credit, the qualified entity shall apply for and receive a tax credit certificate from the office pursuant to subsection (4) of this section.

(3.5) The office shall annually review and evaluate the effectiveness of the tax credit and may modify the amounts set forth in subsection (3) of this section. The office shall maintain the current applicable tax credit on its website and shall provide the applicable tax credit in writing to the department no later than December 31, 2024, and each December 31 thereafter through December 31, 2031.

(4) (a) A qualified entity shall submit an application to the office for a tax credit certificate to claim the tax credit allowed by this section on a form and in a manner prescribed by the office. The application must include sufficient information to allow the office to determine that the applicant is a qualified entity and to certify the amount of the tax credit for which the tax credit certificate is applied.

(b) (I) The office shall maintain a database of any information necessary to evaluate the effectiveness of the tax credit allowed by this section in meeting the purpose set forth in subsection (1)(a) of this section, and shall provide such information, and any other information that may be needed, if available, to the state auditor as part of the state auditor's evaluation of this tax expenditure pursuant to section 39-21-305.

(II) The office shall, in a sufficiently timely manner to allow the department to process returns claiming the income tax credit allowed in this section, provide the department with an electronic report of each qualified entity to which the office issues a tax credit certificate for the preceding tax year that includes the following information:

(A) The taxpayer's name;

(B) The amount of the credit; and

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

(5) In order to claim the credit authorized by this section, the qualified entity shall file the tax credit certificate with the qualified entity's state income tax return and, if the qualified entity is exempt from tax pursuant to section 39-22-112 (1), the qualified entity shall file a return pursuant to section 39-22-601 (7)(b). The amount of the credit that the qualified entity may claim pursuant to this section is the amount stated on the tax credit certificate.

(6) A qualified entity that claims the credit allowed by this section may not claim the credit allowed by section 39-30-104 for the same project.

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

(8) This section is repealed, effective December 31, 2038.
C.R.S. § 39-1-107 — CO Code / Title 39 / Article 1 / Section 39-1-107
39-1-107. Tax liens
Status: repealed

39-1-107. Tax liens. (1) The lien of general taxes for the current year, including taxes levied pursuant to section 39-5-132, shall attach to all taxable property, real and personal, at 12 noon on the assessment date.

(2) Taxes levied on real and personal property, together with any delinquent interest, advertising costs, and fees prescribed by law with respect to any such taxes as may have become delinquent, shall be a perpetual lien thereon, and such lien shall have priority over all other liens until such taxes, delinquent interest, advertising costs, and fees shall have been paid in full.

(3) Repealed.

(4) The property tax on a possessory interest in real or personal property that is exempt from taxation under this article shall be assessed to the holder of the possessory interest and collected in the same manner as property taxes assessed to owners of real or personal property; except that such property tax shall not become a lien against the property. When due, the property tax shall be a debt due from the holder of the possessory interest to the board of county commissioners for the county in which such property is located or to such other body as is authorized by law to levy property taxes, and shall be recoverable by such board or body by direct action in debt on behalf of each governmental entity for which a property tax levy has been made.
C.R.S. § 39-33-106 — CO Code / Title 39 / Article 33 / Section 39-33-106
39-33-106. Repeal of article
Status: repealed

39-33-106. Repeal of article. (Repealed)
C.R.S. § 39-26-708 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-708
39-26-708. Construction and building materials - legislative declaration - definition
Status: in_force

39-26-708. Construction and building materials - legislative declaration - definition. (1) There shall be exempt from taxation under the provisions of part 1 of this article all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works owned and used by:

(a) The United States government, the state of Colorado, its departments and institutions, and the political subdivisions thereof in their governmental capacities only;

(b) Charitable organizations in the conduct of their regular charitable functions and activities; or

(c) Schools, other than schools held or conducted for private or corporate profit.

(2) There shall be exempt from taxation under the provisions of part 2 of this article the storage, use, or consumption by a contractor or subcontractor of construction and building materials for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works owned and used by:

(a) The United States government, the state of Colorado, its departments and institutions, and the political subdivisions thereof in their governmental capacities only;

(b) Charitable organizations in the conduct of their regular charitable functions and activities; or

(c) Schools, other than schools held or conducted for private or corporate profit.

(2.5) (a) The general assembly finds, determines, and declares that:

(I) The exemption under this section was enacted by the general assembly to reduce costs involved in the construction of public works;

(II) The exemption codifies the principle that contractors should not be paying a tax levied by governmental entities on building materials used for the benefit of those same governmental entities;

(III) Under current law, out of the state and all local governments across the state, the sales and use tax on construction and building materials used in the construction of public buildings is only levied by home rule cities;

(IV) The state's ability to honor its responsibilities under section 2 of article IX of the state constitution to provide for the establishment and maintenance of a thorough and uniform system of free public schools throughout the state is impaired when home rule cities tax public school construction materials because this tax increases the cost of providing public education within the boundaries of these municipalities as contrasted with public schools located within the boundaries of other municipalities that do not tax these materials;

(V) The state's responsibility to provide a thorough and uniform education is further impaired by the incentives created by the current tax disparities. Specifically, insofar as school districts serve the residents of multiple municipalities and not all of the municipalities tax public school construction materials, school districts are given incentives to build schools within those municipalities where the sales and use tax is not levied, rather than where the public schools are most needed, thereby depriving students and communities of local education resources.

(VI) Extending the exemption to include home rule cities would eliminate these barriers and disparities and assist the state in honoring its responsibilities under section 2 of article IX of the state constitution;

(VII) The current taxing system also creates negative extraterritorial impacts because taxpayers that reside in school districts that serve both taxing and nontaxing municipalities must subsidize the cost of the sales and use tax levied when public schools are built in municipalities that tax public school construction materials, even when such residents do not reside in the taxing municipality and their children do not attend public schools in the taxing municipality;

(VIII) Extending the exemption to include the sales and use tax levied by home rule cities on public school construction materials would reduce the overall costs of constructing such facilities for the many jurisdictions across the state that are home rule cities; and

(IX) Extending the exemption to include home rule cities would also promote a uniform and consistent treatment of the sale of building and construction materials statewide, thereby facilitating a more consistent and uniform tax structure, would limit the negative extraterritorial effects of this disparate tax treatment, and enhance taxpayer equity in all school districts statewide. Accordingly, the matters addressed in subsection (2.5)(b) of this section are matters of statewide concern.

(b) Notwithstanding any other provision of law, in addition to the exemption from taxation created by subsections (1) and (2) of this section, there shall also be exempt from taxation under part 1 of this article 26 any tax levied by a home rule city on all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of a public school.

(c) As used in subsection (2.5)(b) of this section, "public school" means a school that serves any of grades kindergarten through twelve and that derives its support, in whole or in part, from revenue raised by a general state or school district tax. "Public school" includes a charter school authorized by a school district pursuant to part 1 of article 30.5 of title 22, by the state charter school institute pursuant to part 5 of article 30.5 of title 22, or by the Colorado school for the deaf and the blind pursuant to section 22-80-102 (4).

(3) On application by a purchaser or seller, the department of revenue shall issue to a contractor or subcontractor a certificate of exemption indicating that the contractor's or subcontractor's purchase of construction or building materials is for a purpose stated in subsection (1) of this section and is, therefore, free from sales tax. Unless the department determines pursuant to section 39-26-730 (2) that forms can be consolidated or eliminated, the department shall provide forms for the application and certificate and shall have the authority to verify that the contractor or subcontractor is, in fact, entitled to the issuance of the certificate prior to such issuance.
C.R.S. § 39-26-123 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-123
39-26-123. Receipts - disposition - transfers of general fund surplus - sales tax holding f
Status: repealed

39-26-123. Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions. (1) As used in this section, unless the context otherwise requires:

(a) Repealed.

(a.5) (Deleted by amendment, L. 2011, (HB 11-1043), ch. 266, p. 1213, § 24, effective July 1, 2011.)

(a.7) "Net revenue" means the gross amount of sales and use tax receipts collected under this article 26, less a fee retained by vendors for the collection and remittance of the tax pursuant to section 39-26-105 (1) and less refunds and adjustments made by the department of revenue in conjunction with its collection and enforcement duties under this article 26.

(b) (I) "Sales and use taxes attributable to sales or use of vehicles and related items" means the net revenue raised from the state sales and use taxes imposed pursuant to this article on the sales or use of new or used motor vehicles, including motor homes, motor vehicle batteries, tires, parts, or accessories, utility trailers, camper coaches, or camper trailers.

(II) With respect to sales tax, "related items" includes only items sold by persons whose primary business activity is the sale or service of motor vehicles or related items.

(2) The sales and use tax holding fund is hereby created in the state treasury and shall be administered by the state treasurer. The fund shall consist of moneys transferred to the fund pursuant to subsection (3.5) of this section. Interest and income earned on the deposit and investment of moneys in the fund shall be credited to the fund and shall not revert to the general fund of the state or to any other fund. Moneys in the fund shall be transferred from the fund only to the highway users tax fund created in section 43-4-201, C.R.S., and the general fund and only in the manner specified in subsection (4) of this section.

(3) For any state fiscal year commencing on or after July 1, 2013, the state treasurer shall credit eighty-five percent of all net revenue collected under this article 26 to the old age pension fund created in section 1 of article XXIV of the state constitution. The state treasurer shall credit to the general fund the remaining fifteen percent of the net revenue, less:

(a) (I) Ten million dollars, which the state treasurer shall credit to the older Coloradans cash fund created in section 26-11-205.5 (5) for each state fiscal year other than the state fiscal year 2020-21;

(II) Eight million dollars, which the state treasurer shall credit to the older Coloradans cash fund created in section 26-11-205.5 (5) for the state fiscal year 2020-21; and

(b) (I) Except as set forth in subsection (3)(b)(II) of this section, an amount equal to the fiscal year increase in sales and use tax revenue attributable to the vendor fee changes made by House Bill 19-1245, enacted in 2019, which amount the state treasurer shall credit to the housing development grant fund created in section 24-32-721 (1).

(II) The amount credited to the housing development grant fund created in section 24-32-721 (1) under subsection (3)(b)(I) of this section is reduced by the following amounts:

(A) Fifteen million three hundred thirty-five thousand seven hundred eighty-one dollars for the state fiscal year 2019-20;

(B) Forty million three hundred twenty-three thousand one hundred fifty-eight dollars for the state fiscal year 2020-21;

(C) Nine hundred eighty-five thousand three hundred thirty-five dollars for the state fiscal years 2021-22, 2022-23, and 2023-24;

(D) Thirty-five million nine hundred eighty-five thousand three hundred thirty-five dollars for the state fiscal year 2024-25 through state fiscal year 2031-32; and

(E) Nine hundred eighty-five thousand three hundred thirty-five dollars for the state fiscal year 2032-33 and each state fiscal year thereafter.

(3.5) Repealed.

(4) (a) Except as otherwise provided in sub-subparagraph (B) of subparagraph (VI) of this paragraph (a), all moneys in the sales and use tax holding fund shall be transferred to the highway users tax fund, as follows:

(I) to (III) (Deleted by amendment, L. 2009, (SB 09-228), ch. 410, p. 2266, § 21, effective July 1, 2009.)

(IV) If the revenue estimate prepared by the staff of the legislative council in December of state fiscal year 2017-18 or in December of any succeeding state fiscal year indicates that the amount of total general fund revenues for the state fiscal year will be sufficient to maintain the four percent or higher reserve required by section 24-75-201.1 (1), C.R.S., on February 1 of the fiscal year the state treasurer shall transfer from the sales and use tax holding fund to the highway users tax fund an amount equal to the lesser of:

(A) Fifty percent of the amount estimated in the December revenue estimate to be accrued and transferred to the highway users tax fund pursuant to this section for the entire fiscal year; or

(B) The balance of the sales and use tax holding fund.

(V) If the revenue estimate prepared by the staff of the legislative council in March of state fiscal year 2017-18 or in March of any succeeding state fiscal year indicates that the amount of total general fund revenues for the state fiscal year will be sufficient to maintain the four percent or higher reserve required by section 24-75-201.1 (1), C.R.S., on April 15 of the fiscal year the state treasurer shall transfer from the sales and use tax holding fund to the highway users tax fund the lesser of:

(A) The amount needed to ensure that the cumulative amount transferred from the sales and use tax holding fund to the highway users tax fund through April 15 equals seventy-five percent of the amount estimated in the March revenue estimate to be accrued and transferred to the highway users tax fund pursuant to this section for the entire fiscal year; or

(B) The balance of the sales and use tax holding fund.

(VI) (A) Effective June 30 of state fiscal year 2006-07, and effective June 30 of each state fiscal year thereafter, the state controller shall accrue all moneys in the sales and use tax holding fund as of that date to the highway users tax fund.

(B) Notwithstanding the provisions of sub-subparagraph (A) of this subparagraph (VI), the state controller shall reduce the amount accrued to the highway users tax fund pursuant to said sub-subparagraph and accrue moneys in the sales and use tax holding fund to the general fund to the extent necessary to ensure that the amount of general fund revenues for the state fiscal year is sufficient to maintain the four percent reserve required by section 24-75-201.1 (1), C.R.S.

(C) The state treasurer shall transfer, out of the amounts accrued by the state controller pursuant to sub-subparagraphs (A) and (B) of this subparagraph (VI), on September 20, 2007, and on September 20 of each succeeding fiscal year, the amounts needed to ensure that the cumulative amounts required to be accrued and transferred from the sales and use tax holding fund to the highway users tax fund and, if applicable to the general fund, equal ninety percent of the aggregate amounts required to be accrued and transferred to the funds pursuant to this section for the entire preceding fiscal year. The state treasurer shall transfer the remainder of the amounts accrued pursuant to said sub-subparagraphs on the date on which the state controller distributes the comprehensive annual financial report of the state.

(b) If a change in tax policy resulting in a significant reduction of general fund revenues is implemented, the general assembly shall:

(I) Examine the exception set forth in sub-subparagraph (B) of subparagraph (VI) of paragraph (a) of this subsection (4) to the general requirement set forth in paragraph (a) of this subsection (4) that all moneys in the sales and use tax holding fund be accrued and transferred to the highway users tax fund and determine whether the exception should be modified in light of the change.

(II) (Deleted by amendment, L. 2009, (SB 09-228), ch. 410, p. 2266, § 21, effective July 1, 2009.)

(4.5) Repealed.

(5) (Deleted by amendment, L. 2009, (SB 09-228), ch. 410, p. 2266, § 21, effective July 1, 2009.)

(6) Repealed.
C.R.S. § 39-21-116 — CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-116
39-21-116. Closing agreements
Status: in_force

39-21-116. Closing agreements. (1) For the purpose of facilitating the settlement and distribution of estates, trusts, receiverships, or other fiduciary relationships, corporations, limited liability companies, and partnerships in the process of dissolution or which have been dissolved, the executive director of the department of revenue may agree with the fiduciary or surviving directors or limited liability company members or partnership members upon the amount of taxes due from the decedent, or from the decedent's estate, the trust, receivership, or other fiduciary relationship or corporation or limited liability company or partnership, for any of his or its taxable periods, under the provisions of the taxes covered by this article; and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact, payment in accordance with such agreement shall be full satisfaction of the taxes for the taxable periods to which the agreement relates. In addition, the executive director or any person authorized in writing by him may agree to enter into an agreement with any person, or the person or estate for whom he acts, relating to the liability of such person in respect of any tax within the provisions of this article for any prior taxable period. Any such agreement shall be final and conclusive; and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact, the case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and, in any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.

(2) Except as provided in subsection (4) of this section, any personal representative of a decedent or of the estate of a decedent, or any trustee, receiver, or other person acting in a fiduciary capacity, or any director or officer of a corporation or any member of a partnership or limited liability company in the process of dissolution or which has been dissolved who distributes the estate or fund in his control without having first paid any taxes covered by this article due from such decedent, decedent's estate, trust estate, fund, corporation, partnership, or limited liability company shall be personally liable to the extent of the property so distributed for any unpaid taxes of the decedent, decedent's estate, trust estate, receivership, corporation, partnership, or limited liability company covered by this article which may be assessed within the time limited by section 39-21-107.

(3) The distributee of a decedent's estate or of a trust estate or fund, the stockholder of any dissolved corporation, or the member of any dissolved partnership or limited liability company who receives any of the property of such decedent's estate, trust estate, fund, corporation, partnership, or limited liability company shall be liable, to the extent of the property so received, for any unpaid income tax of the decedent, decedent's estate, trust estate, fund, corporation, partnership, or limited liability company covered by this article which may be assessed within the time limited by section 39-21-107. Notice to such distributee, stockholder, partnership member, or limited liability company member shall be given in the same manner and within the time limit which would have been applicable had there been no distribution.

(4) (a) In case a tax covered by this article is due from a decedent, or from his estate, or from a corporation, limited liability company, or partnership, in order for personal liability under subsection (2) of this section to remain in effect, determination of the tax due shall be made and notice and demand therefor shall issue within eighteen months after written request for such determination, filed after the filing of the decedent's final return or filed after the filing of the return of the decedent's estate with respect to which such request is applicable, by any personal representative of such decedent or by the corporation, limited liability company, or partnership, filed after the filing of its return; but a request under this provision shall not extend the period of limitation otherwise applicable.

(b) This subsection (4) shall not apply in the case of a corporation, limited liability company, or partnership unless:

(I) Such request notifies the executive director of the department of revenue that the corporation, limited liability company, or partnership contemplates dissolution at or before the expiration of such eighteen-month period;

(II) The dissolution is begun in good faith before the expiration of such eighteen-month period; and

(III) The dissolution is completed.

(c) Upon the expiration of said eighteen-month period, without determination being made and notice and demand being issued, the personal representative of the decedent, the directors and officers of the corporation, or the members of the limited liability company or partnership no longer will be liable under the provisions of subsection (2) of this section.
C.R.S. § 39-26-801 — CO Code / Title 39 / Article 26 / Part 8 / Section 39-26-801
39-26-801. Legislative declaration
Status: in_force

39-26-801. Legislative declaration. (1) The general assembly hereby finds and declares that:

(a) Colorado has a unique and complex state and local sales tax system;

(a.5) Colorado has a unique and complex local lodging tax system;

(b) Home rule jurisdictions have exercised their constitutional authority to establish their own sales and use tax systems, including their own licensing requirements, rates, taxable and nontaxable items, and definitions, and to establish their own local lodging tax systems;

(c) The resulting lack of uniformity can be especially cumbersome for businesses operating in multiple jurisdictions in Colorado; and

(d) It is time that a group of knowledgeable citizens come together to study options of further simplifying our tax system.
C.R.S. § 39-22-402 — CO Code / Title 39 / Article 22 / Part 4 / Section 39-22-402
39-22-402. Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustme
Status: repealed

39-22-402. Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments. (1) (a) An adjustment shall be made in determining the federal taxable income subject to tax by Colorado of a resident estate or trust under section 39-22-401, or the federal taxable income subject to tax by Colorado of a resident beneficiary of any estate or trust under section 39-22-104, in the amount of the share of each in the Colorado fiduciary adjustment as determined in this section.

(b) Repealed.

(2) The Colorado fiduciary adjustment shall be the net amount of the modifications described in section 39-22-104, except to the extent such items are excluded from federal distributable net income of the estate or trust.

(3) (a) The respective shares of an estate or trust and its beneficiaries, including, solely for the purpose of this allocation, nonresident beneficiaries, in the Colorado fiduciary adjustment shall be in proportion to their respective shares of federal distributable net income of the estate or trust.

(b) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the Colorado fiduciary adjustment shall be in proportion to his share of the estate or trust income for such year, under local law or the governing instrument, which is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of the Colorado fiduciary adjustment shall be allocated to the estate or trust.

(4) The executive director may, by regulation, establish such other method of determining to whom the items comprising the fiduciary adjustment shall be attributed, as may be appropriate and equitable. Such method may be used by the fiduciary in his discretion whenever the allocation of the fiduciary adjustment, pursuant to subsection (3) of this section, would result in an inequity which is substantial both in amount and in relation to the amount of the fiduciary adjustment.
C.R.S. § 39-27-111 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-111
39-27-111. Tax in lieu of all other taxes imposed
Status: in_force

39-27-111. Tax in lieu of all other taxes imposed. The tax imposed by this part 1 shall be in lieu of all other taxes imposed upon gasoline or special fuel by this state or any political subdivision thereof, except for the tax on aviation fuel used in turbo-propeller or jet engine aircraft imposed pursuant to sections 39-26-104 and 39-26-202.
C.R.S. § 39-22-1902 — CO Code / Title 39 / Article 22 / Part 19 / Section 39-22-1902
39-22-1902. Voluntary contribution designation - procedure
Status: in_force

39-22-1902. Voluntary contribution designation - procedure. For income tax years commencing on or after January 1, 2001, each Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, such individual wishes to make to the western slope military veterans' cemetery fund created in section 28-5-708 (1)(a), C.R.S. Such moneys credited to the fund shall be used for the operation and maintenance of a western slope military veterans' cemetery pursuant to section 28-5-708, C.R.S.
C.R.S. § 39-22-528 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-528
39-22-528. Tax credit for participation in agriculture value-added cash fund
Status: repealed

39-22-528. Tax credit for participation in agriculture value-added cash fund. (Repealed)
C.R.S. § 39-22-1301 — CO Code / Title 39 / Article 22 / Part 13 / Section 39-22-1301
39-22-1301. Voluntary contribution designation - procedure
Status: in_force

39-22-1301. Voluntary contribution designation - procedure. For income tax years commencing on or after January 1, 1989, each Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, he wishes to make to the homeless prevention activities program fund.
C.R.S. § 39-5-106 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-106
39-5-106. Purchase of state land
Status: in_force

39-5-106. Purchase of state land. The equity in land purchased from the state under contract shall, during the term of such contract, be appraised and valued in the same manner as though held in fee by the purchaser, and any improvements on such land shall be appraised and valued in the same manner as other improvements.
C.R.S. § 39-27-105 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-105
39-27-105. Collection of tax on gasoline and special fuel - rules - repeal
Status: repealed

39-27-105. Collection of tax on gasoline and special fuel - rules - repeal. (1) Except as otherwise provided in this section, every distributor, supplier, carrier, exporter, importer, blender, refiner, or terminal operator of gasoline or special fuel other than liquefied petroleum gas on or before the twenty-sixth day of each calendar month shall file with the executive director of the department of revenue, on forms prescribed and furnished by the department, an itemized statement made under penalty of perjury in the second degree, showing the following:

(a) The number of gallons of gasoline or special fuel acquired in, imported into, or removed from any terminal in this state from any source whatsoever during the preceding calendar month;

(b) The quantity of the different kinds of gasoline or special fuel so acquired, imported, or removed;

(c) The amount of gasoline or special fuel exported from this state, with the date of shipment, the car number and initials, and the number of invoiced gallons of gasoline or special fuel contained in each tank car if exported by rail, and the name of the owner and the make and license number of the tank truck or tank wagon if such transportation is used, and the name of the person to whom such exported gasoline or special fuel was sold, the point of shipment, and the point of delivery;

(d) The date of acquisition, import, or removal of each shipment of gasoline or special fuel acquired, imported, or removed, the name of the person from whom purchased or acquired, the point of origin and point of destination of each shipment, the quantity in gallons of each of said purchases or shipments, the name of the carrier, the number of each tank car, its initial, and the number of invoiced gallons contained in each tank car if shipped by rail, and the name of the owner and the make, license number, and capacity in gallons of the tank truck or tank wagon if such transportation was used;

(d.3) In the case of a blender of gasoline or special fuel, the amount and character of the unblended products and the blended products on hand on the last day of the preceding calendar month, the amount of unblended products acquired and the amount of products blended during the calendar month, and any other information relative to the disposition of the blended products as the executive director may deem necessary or advisable for the correct determination of the amount of excise tax applicable to gasoline or special fuel acquired, used, or sold by the blender; and

(e) Any further information as the executive director may require pertaining to the acquisition, import, or removal of gasoline or special fuel and its disposition and the tax due, collected, or paid thereon, if any.

(f) (Deleted by amendment, L. 2021.)

(1.1) The information required for reporting acquisition or disposition of gasoline or special fuel pursuant to this article 27 must be submitted electronically in the manner prescribed by the department of revenue. The department, in consultation with licensees, shall develop standards regarding filing of information that includes, but is not limited to, the data elements, the format of the data elements, and the method and medium of transmission to the department. The department shall incorporate into the standards, to the extent practicable, the uniform forms and reporting methods prescribed by the federation of tax administrators or other similar association of states.

(1.2) (a) Every distributor, exporter, or importer of liquefied petroleum gas on or before the twenty-sixth day of each calendar month shall file with the executive director of the department of revenue, on forms prescribed and furnished by the department, a statement made under penalty of perjury in the second degree, showing the following aggregated amounts:

(I) The number of gallons of liquefied petroleum gas that the distributor placed in a fuel tank and that are subject to the excise tax under this part 1;

(II) The number of gallons of liquefied petroleum gas that the distributor placed in a fuel tank and that are exempt from the excise tax under this part 1;

(III) The number of gallons of liquefied petroleum gas, not placed in a fuel tank, that are sold to the state of Colorado, any of its agencies, any town, city, county, city and county, school district of this state, or any other political subdivision of this state;

(IV) The number of gallons of liquefied petroleum gas sold to a nonprofit transit agency that are not placed in a fuel tank;

(V) The number of gallons of liquefied petroleum gas imported into the state; and

(VI) The number of gallons of liquefied petroleum gas exported from this state.

(b) Repealed.

(1.3) (a) (Deleted by amendment, L. 2005, p. 869, § 5, effective July 1, 2005.)

(b) The executive director of the department of revenue, if said executive director deems it necessary in order to ensure payment of the tax imposed by this part 1 or to facilitate the administration of this part 1, may require a report of a distributor and payment of the tax due by the distributor to be made for other than, or in addition to, the monthly period. When such option is authorized, the amount of surety bond required by section 39-27-104 (2) may be adjusted by the executive director proportionately with the change in liability.

(c) Distributors may aggregate figures stated in the reports required by this part 1 for natural gas for all service stations or other facilities that dispense natural gas for sale to users and that are owned or operated by the same distributor.

(d) Distributors may aggregate figures stated in the reports required by this part 1 for natural gas for sales of such fuels to a particular class or type of individual user. Distributors of natural gas shall not be required to separately report the amount of sales to individual users.

(e) Any inventory reporting requirements established pursuant to this subsection (1.3) shall not apply to distributors of natural gas whose service stations or other facilities receive special fuel for sale through a pipeline and have a maximum special fuel storage capacity of less than one-thousand-gallon equivalents at the site where sales are made to users.

(f) Distributors of liquefied petroleum gas shall aggregate figures stated in the reports required by this part 1.

(1.5) Repealed.

(2) (a) (I) It is the duty of every distributor of gasoline or special fuel other than liquefied petroleum gas to compute the amount of tax payable on all gasoline or special fuel imported, removed from a terminal, or otherwise acquired during the preceding calendar month at the rate of tax per gallon imposed thereon in section 39-27-102 (1), and, in computing the amount of tax, the allowance of two percent provided for in section 39-27-102 (1)(b)(I)(A) shall be taken into account.

(II) It is the duty of every distributor of liquefied petroleum gas to compute the amount of tax payable on the liquefied petroleum gas placed in a fuel tank or used to propel a cargo tank motor vehicle in the preceding calendar month at the rate of tax per gallon imposed thereon.

(b) From the amount of tax computed under subsection (2)(a) of this section, the distributor shall deduct one-half of one percent to cover expenses of payment of the tax and bad debt losses and shall pay the remaining balance to the department of revenue and file the statement required by subsection (1) of this section on or before the twenty-sixth day of each calendar month. If any distributor is delinquent in remitting the tax, except in unusual circumstances shown to the satisfaction of the executive director of the department of revenue, the retailer shall not be allowed to deduct any amount under this subsection (2)(b).

(c) (I) If any person fails to file any return or statement when due as provided in this section, the executive director shall impose and collect a penalty of one hundred dollars.

(II) If any person fails to pay the tax when due as provided in this section, the executive director shall impose and collect a penalty of thirty dollars or ten percent of the tax due, plus one-half of one percent per month from the date when due, not to exceed eighteen percent in the aggregate, whichever is greater, in addition to any other penalties provided by this part 1. The executive director shall also collect interest at the rate imposed under section 39-21-110.5.

(III) If the penalties provided for in subsection (2)(c)(I) and (2)(c)(II) both apply, then the executive director shall impose and collect only the larger of the two penalties. The executive director may waive, for good cause shown, any penalty or interest added pursuant to this subsection (2)(c).

(d) (I) The executive director shall waive the penalties imposed under subsection (2)(c) of this section for tax periods between January 1, 2022, and December 31, 2022, if the distributor demonstrates a good-faith effort to comply with the changes made by House Bill 21-1322, enacted in 2021, to the satisfaction of the executive director; amends any returns filed; and pays any tax deficiency resulting from those amended returns on or before March 31, 2023.

(II) This subsection (2)(d) is repealed, effective July 1, 2026.

(3) If any person fails or refuses to make and file the sworn statement required by this section and pay the tax due, if any, for any calendar month or if a person makes and files any incorrect or fraudulent statement or return for any calendar month as required by this part 1, the executive director of the department of revenue, upon such information as is available in his or her office or elsewhere, shall determine the amount of gasoline or special fuel taxes due from that person and shall add to that amount a penalty of thirty percent thereof for failure to file such report or for filing the false or fraudulent report and collect the amount of the tax and penalty plus interest on the whole amount due from that person at the rate imposed under section 39-21-110.5 from the date due until paid. Upon making such estimate, and adding the penalty and interest as provided in this section, the executive director shall mail a notice of deficiency as provided in section 39-21-103. A hearing may be held and the executive director shall make a final determination pursuant to that section. The taxpayer may appeal that final determination in the manner provided in section 39-21-105. The executive director may waive, for good cause shown, any penalty or interest added as provided in this article 27 and article 21 of this title 39.

(4) (a) (I) Every person who has obtained a passenger-mile tax permit pursuant to section 42-3-309, C.R.S., where such permit relates to a motor vehicle that is powered by special fuel, shall, on or before the last day of the month following the end of the quarter, file with the executive director of the department of revenue a report stating the amount of special fuel subject to the tax imposed by this part 1 consumed by such person during the prior quarter and such other information relating to the use of special fuel for the propulsion of a motor vehicle on the highways of this state as the executive director may require. The executive director, under rules and procedures established by said executive director, may exempt from the reporting requirement of this subsection (4) any motor vehicle used exclusively within this state. Failure to receive the authorized report form does not relieve such person from the obligation of submitting a report to the executive director setting forth all information required on the prescribed report form. The report shall contain or be accompanied by a written declaration that it is made under the penalties of perjury in the second degree, as defined in section 18-8-503, C.R.S.

(II) The tax due pursuant to subparagraph (I) of this paragraph (a) shall be computed by multiplying the rate per gallon as set forth in section 39-27-102 (1)(a)(II)(B) by the number of gallons of special fuel used in this state.

(b) From the tax due, an authorized user may claim credit for tax paid on purchases of special fuel from vendors within this state. Any credit in excess of the tax due from a user under this part 1 may be claimed on a consolidated report authorized under paragraph (c) of this subsection (4) as a credit against the taxes imposed under sections 42-3-304 to 42-3-306, C.R.S. Otherwise, such credit is refundable under the provisions of section 39-27-103 and such rules and procedures as the executive director of the department of revenue may adopt.

(c) The executive director of the department of revenue may authorize, under rules and procedures established by said executive director, the consolidation of the report required by this subsection (4) and the report required by section 42-3-308, C.R.S., into a single report.

(d) Notwithstanding any other provision of this section to the contrary, any owner or operator of a motor vehicle required to pay a special fuel tax imposed by the provisions of paragraph (a) of this subsection (4) may pay the tax and file the statement required by said paragraph (a) on a quarterly basis. The executive director of the department of revenue, under rules and procedures established by the executive director, may exempt from the reporting requirement of this subsection (4) any motor vehicle used exclusively within this state.

(5) (a) Except as provided in subsection (4)(a) of this section and in section 39-27-102.5 (2)(c), every person who imports into this state special fuel within the fuel tank of a motor vehicle and who is not required to report special fuel usage under subsection (4) of this section shall obtain from the port of entry, from the office of the department of revenue nearest the point of entry into this state, or from any officer of the Colorado state patrol a single trip permit that contains a description of the motor vehicle, a description of the points of travel within the state of Colorado, and such other information as the executive director of the department of revenue may require. At the time of issuance of such single trip permit, a tax will be computed and paid based on the consumption rate of four miles per gallon for special fuel consumed within Colorado at the special fuel tax rate provided by section 39-27-102 (1)(a)(II)(B). A fee of one dollar shall be paid for each single trip permit and the permit shall be valid for a period of seventy-two hours.

(b) (I) The holder of a single trip permit shall be entitled to a refund of any tax imposed by this part 1 paid to a vendor within this state if:

(A) The special fuel, upon which such tax is paid, is placed into the fuel tank of the motor vehicle described within the permit; and

(B) The sale and delivery of such special fuel is within the seventy-two-hour period for which the permit is valid.

(II) The refund allowed by this paragraph (b) shall be issued under the provisions of section 39-27-103 and such rules and procedures as the executive director of the department of revenue may adopt.

(c) Any person whose use of special fuel is for the propulsion of a privately operated automobile shall be exempt from the provisions of this subsection (5). A privately operated passenger automobile does not include a motor vehicle used for the transportation of persons for hire or for compensation or designed, used, or maintained primarily for the transportation of property. A motor vehicle exempt from the mileage taxes of article 3 of title 42, C.R.S., is deemed to be a privately operated passenger automobile for purposes of this subsection (5).

(d) Any person who violates this subsection (5) is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of seventy-five dollars, which shall be in addition to the civil penalties imposed by section 39-27-104 (1)(g).

(6) (a) Every person who imports gasoline or special fuel into this state for use or sale in this state without a single trip permit or a valid importer's, supplier's, blender's, or distributor's license is liable for and shall pay an excise tax pursuant to section 39-27-102 (1) on all gasoline and undyed special fuel other than liquefied petroleum gas such person imports for use or sale in this state.

(b) Immediately upon discovering a violation of this subsection (6), the department of revenue and agents thereof:

(I) May demand payment of such excise tax and all applicable fines and penalties associated with the unlicensed importation of special fuel, as set forth in this subsection (6); and

(II) May detain the shipment of gasoline or special fuel until such excise tax, fines, and penalties are collected.

(c) Any person who imports gasoline or special fuel, including liquified petroleum gas, into this state without a valid license pursuant to section 39-27-104 is subject to the civil penalties set forth in section 39-27-104 (1)(g).

(7) (a) If any person other than a licensed distributor or supplier physically diverts to one or more destinations within the boundaries of this state all or any portion of a shipment of gasoline or special fuel that is claimed as an export on the bill of lading or other affidavit, such person shall report to the department of revenue the destinations within this state to which the diverted gasoline or special fuel shipment was delivered within one working day after such diversion. Such person shall be liable for payment of the excise tax established in this part 1 on the amount of gasoline or special fuel other than liquefied petroleum gas diverted to a destination within this state.

(b) Any licensed distributor or supplier who diverts gasoline or special fuel for use or sale within this state after claiming such shipment as an export shall report such diversion to the department of revenue within one working day after the diversion.

(c) Any person who violates the reporting requirements of this subsection (7) shall be subject to the civil penalties set forth in section 39-27-104 (1)(g).

(d) Immediately upon discovery of a violation of this section, the department of revenue and agents thereof may require payment of the excise tax and all applicable civil penalties from any person who violates this section and may detain the shipment of gasoline or special fuel until payment is collected.

(8) to (10) (Deleted by amendment, L. 2005, p. 869, § 5, effective July 1, 2005.)

(11) Distributors who sell natural gas exclusively to distributors, vendors, or other retailers of special fuels shall be exempt from the reporting and tax collection and remittance requirements of this section. This subsection (11) shall not apply to any distributor who sells natural gas to a user.
C.R.S. § 39-28-112 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-112
39-28-112. Taxation of cigarettes, tobacco products, or nicotine products by municipalities
Status: in_force

39-28-112. Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and cities and counties - definitions. (1) This article 28 does not prevent a statutory or home rule municipality, county, or city and county in this state from imposing, levying, and collecting any special sales tax upon sales of cigarettes, tobacco products, or nicotine products, or upon the occupation or privilege of selling cigarettes, tobacco products, or nicotine products, nor does this article 28 affect any existing authority of local governments to impose a special sales tax on cigarettes, tobacco products, and nicotine products to be used for local and governmental purposes.

(2) (a) Each county in the state is authorized to levy, collect, enforce, and administer a county special sales tax upon all sales of cigarettes, tobacco products, or nicotine products under the following circumstances:

(I) A county may levy, collect, enforce, and administer a county special sales tax upon all sales of cigarettes, tobacco products, or nicotine products pursuant to this subsection (2) in the unincorporated areas of the county;

(II) A county may levy, collect, enforce, and administer a county special sales tax upon all sales of cigarettes, tobacco products, or nicotine products pursuant to this subsection (2) in the municipalities within the boundaries of the county, in whole or in part, that do not levy a municipal special sales tax on the sale of cigarettes, tobacco products, or nicotine products. The county may levy a special sales tax in a municipality pursuant to this subsection (2)(a)(II) only until the municipality obtains voter approval to levy a municipal special sales tax on cigarettes, tobacco products, or nicotine products. If the municipality obtains such voter approval, the county special sales tax authorized by this subsection (2)(a)(II) is invalid within the corporate limits of the municipality unless the county enters into an intergovernmental agreement with the municipality pursuant to subsection (2)(a)(III) of this section that authorizes the county to continue to levy, collect, enforce, and administer the special sales tax on cigarettes, tobacco products, or nicotine products within the corporate limits of the municipality.

(III) A county may levy, collect, enforce, and administer a county special sales tax upon all sales of cigarettes, tobacco products, or nicotine products pursuant to this subsection (2) in each municipality within the boundaries of the county, in whole or in part, that levies a municipal special sales tax on the sale of cigarettes, tobacco products, or nicotine products, if the governing body of the county and the governing body of the municipality enter into an intergovernmental agreement pertaining to the county's levy, collection, enforcement, and administration of a county special sales tax upon all sales of all cigarettes, tobacco products, or nicotine products within the corporate limits of the municipality. An intergovernmental agreement pursuant to this subsection (2)(a)(III) may include a provision for the apportionment of a specified percentage of the gross county cigarettes, tobacco products, or nicotine products special sales tax revenue collected by the county to the municipality.

(b) Notwithstanding section 29-2-103 (2), a county may levy, collect, enforce, and administer a special sales tax pursuant to this subsection (2) in less than the entire county when the county satisfies one or more of the conditions of this subsection (2).

(c) [Editor's note: This version of subsection (2)(c) is effective until July 1, 2025.] No special sales tax shall be levied pursuant to this subsection (2) until the proposal has been referred to and approved by the eligible electors of the county in accordance with article 2 of title 29. Any proposal for the levy of a special sales tax in accordance with this subsection (2) shall be submitted to the eligible electors of the county only on the date of the state general election or on the first Tuesday in November of an odd-numbered year. Any election on the proposal must be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles 1 to 13 of title 1.

(c) [Editor's note: This version of subsection (2)(c) is effective July 1, 2025.] No special sales tax shall be levied pursuant to this subsection (2) until the proposal has been referred to and approved by the eligible electors of the county in accordance with part 1 of article 2 of title 29. Any proposal for the levy of a special sales tax in accordance with this subsection (2) shall be submitted to the eligible electors of the county only on the date of the state general election or on the first Tuesday in November of an odd-numbered year. Any election on the proposal must be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles 1 to 13 of title 1.

(3) If a county levies, collects, enforces, and administers a special sales tax in a municipality that has already obtained voter approval to levy a municipal special sales tax on the sale of cigarettes, tobacco products, or nicotine products, the county special sales tax is invalid within the corporate limits of the municipality unless the county enters into an intergovernmental agreement with the municipality pursuant to subsection (2)(a)(III) of this section that authorizes the county to continue to levy, collect, enforce, and administer the special sales tax on cigarettes, tobacco products, or nicotine products within the corporate limits of the municipality.

(4) (a) Each municipality in the state is authorized to levy, collect, enforce, and administer a municipal special sales tax upon all sales of cigarettes, tobacco products, or nicotine products.

(b) A special sales tax shall not be levied pursuant to subsection (4)(a) of this section until the proposal has been referred to and approved by the eligible electors of the municipality in accordance with article 10 of title 31. Any proposal for the levy of a special sales tax in accordance with subsection (4)(a) of this section must be submitted to the eligible electors of the municipality on the date of the state general election, on the first Tuesday in November of an odd-numbered year, or on the date of a municipal biennial election. Any election on the proposal must be conducted by the clerk of the municipality in accordance with the "Colorado Municipal Election Code of 1965", article 10 of title 31.

(5) If a county or municipality obtained approval from the eligible electors of the county or municipality prior to July 1, 2019, to levy, collect, enforce, and administer a special sales tax on the sale of cigarettes, tobacco products, or nicotine products, the special sales tax is valid and the county or municipality is authorized to continue to levy, collect, enforce, and administer the special sales tax; except that, in the case of a county, the county is authorized to continue to levy, collect, enforce, and administer the special sales tax so long as the county complies with subsection (2) of this section. If a county levies, collects, enforces, and administers a special sales tax in a municipality that has already obtained voter approval to levy a municipal special sales tax on the sale of cigarettes, tobacco products, or nicotine products, the county special sales tax is invalid within the corporate limits of the municipality unless the county enters into an intergovernmental agreement with the municipality pursuant to subsection (3) of this section that authorizes the county to continue to levy, collect, enforce, and administer the special sales tax on cigarettes, tobacco products, or nicotine products within the corporate limits of the municipality.

(6) (a) Notwithstanding article 2 of title 29, a special sales tax imposed by a county or municipality pursuant to this section shall not be collected, administered, or enforced by the department of revenue, but shall instead be collected, administered, and enforced by the county or municipality imposing the special sales tax.

(b) A county or municipality in which a special sales tax is imposed pursuant to this section may authorize a retailer selling cigarettes, tobacco products, or nicotine products to retain a percentage of the special sales tax collected pursuant to this section to cover the expenses of collecting and remitting the special sales tax to the county or municipality. The county or municipality shall determine the percentage that a retailer may retain pursuant to this subsection (6)(b).

(7) A county or municipality in which the eligible electors have approved a special sales tax pursuant to this section may credit the revenues collected from the special sales tax to the general fund of the county or municipality or to any special fund created in the county's or municipality's treasury. The governing body of a county or municipality may use revenues collected from the special sales tax imposed pursuant to this section for any purpose as determined by the governing body.

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

(a) "Cigarettes, tobacco products, or nicotine products" has the same meaning as set forth in section 18-13-121 (5).

(b) "Special sales tax" means a sales tax imposed by a local government that is separate from a general sales tax imposed pursuant to section 29-2-102 or 29-2-103, as applicable, and may be imposed in addition to the taxes imposed pursuant to this part 1.
C.R.S. § 39-21-108 — CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-108
39-21-108. Refunds
Status: repealed

39-21-108. Refunds. (1) (a) (I) In the case of income tax imposed by article 22 of this title 39, except as provided in section 39-22-601.5, the taxpayer must file any claim for refund or credit for any year not later than the period provided for filing a claim for refund of federal income tax plus one year. The department shall not pay any refund for which the claim is filed later than the period provided for the payment of a refund of federal income tax plus one year. However, no refund or credit of income tax may be made to any taxpayer who fails to file a return pursuant to section 39-22-601 within four years from the date the return was required to be filed. Except in the case of failure to file a return or the filing of a false or fraudulent return with intent to evade tax and otherwise notwithstanding any provision of law, the statute of limitations relating to claims for refund or credit for any year shall not expire prior to the expiration of the time within which a deficiency for such year could be assessed.

(II) In the case of the charge on oil and gas production imposed by article 60 of title 34, the production fee for clean transit imposed by section 43-4-1204, the production fee for wildlife and land remediation imposed by section 33-61-103, the passenger-mile tax imposed by article 3 of title 42, and the severance tax imposed by article 29 of this title 39, the payer shall file any claim for refund or credit for any period not later than three years after the date of payment.

(III) Claims for refund of other taxes covered by this article 21 must be made within the time limits expressly provided for the specific taxes involved. This subsection (1) does not apply to sales and use taxes.

(b) Repealed.

(c) Except as provided in section 39-21-105, no suit for refund may be commenced.

(2) If the executive director discovers from the examination of a return within the time periods provided for the filing of refunds, or upon claim duly filed by the taxpayer, or upon final judgment of a court that the tax, penalty, or interest paid by any taxpayer is in excess of the amount due or has been illegally or erroneously collected, then the executive director shall issue in favor of the taxpayer his voucher to the controller for the refund of such illegally collected tax, penalty, or interest, regardless of whether or not such sum was paid under protest, together with interest provided in section 39-21-110. Upon receipt of such voucher properly executed and endorsed, the controller shall issue his warrant for the payment to the taxpayer out of the reserve provided therefor; but the controller shall keep in his files a duplicate of said voucher and also a statement which shall set forth the reason why such refund has been ordered.

(3) (a) (I) (A) Whenever it is established that any taxpayer has, for any period open under the statutes, overpaid a tax administered pursuant to this article 21 or that any taxpayer is allowed a refund pursuant to part 20 of article 22 of this title 39 and that: There is an unpaid balance of tax and interest accrued, according to the records of the executive director, owing by such taxpayer for any other period; there is an amount required to be repaid to the unemployment compensation fund pursuant to section 8-81-101 (4), the amount of which has been determined to be owing as a result of a final agency determination or judicial decision or that has been reduced to judgment by the division of unemployment insurance in the department of labor and employment; there is any unpaid child support debt as set forth in section 14-14-104, or child support arrearages that are the subject of enforcement services provided pursuant to section 26-13-106, as certified by the department of human services; there are any unpaid obligations owing to the state as set forth in section 26-2-133, for overpayment of public assistance or medical assistance benefits, the amount of which has been determined to be owing as a result of final agency determination or judicial decision or that has been reduced to judgment, as certified by the department of human services; there are any unpaid obligations owing to the state as set forth in section 26.5-4-119, for overpayment of child care assistance, the amount of which has been determined to be owing as a result of final agency determination or judicial decision or that has been reduced to judgment as certified by the department of early childhood; there is any unpaid loan or other obligation due to a state-supported institution of higher education as set forth in section 23-5-115, the amount of which has been determined to be owing as a result of a final agency determination or judicial decision or that has been reduced to judgment, as certified by the appropriate institution; there is any unpaid loan due to the student loan division of the department of higher education as set forth in section 23-3.1-104 (1)(p), the amount of which has been determined to be owing as a result of a final agency determination or judicial decision or that has been reduced to judgment, as certified by the division; there is any unpaid loan due to the collegeinvest division of the department of higher education as set forth in section 23-3.1-206, the amount of which has been determined to be owing as a result of a final agency determination or judicial decision or that has been reduced to judgment; there is any outstanding judicial fine, fee, cost, or surcharge as set forth in section 16-11-101.8, or judicial restitution as set forth in section 16-18.5-106.8, the amount of which has been determined to be owing as a result of a final judicial department determination or certified by the judicial department as a judgment owed the state or a victim; or there is any unpaid debt owing to the state or any agency thereof by such taxpayer, and that is found to be owing as a result of a final agency determination or the amount of which has been reduced to judgment and as certified by the state agency, so much of the overpayment of tax plus interest allowable thereon as does not exceed the amount of such unpaid balance or unpaid debt must be credited first to the unpaid balance of tax and interest accrued and then to the unpaid debt, and any excess of the overpayment must be refunded. If the taxpayer elects to designate the taxpayer's refund as a credit against a subsequent year's tax liability, the amount allowed to be so credited must be reduced first by the unpaid balance of tax and interest accrued and then by the unpaid debt. If the taxpayer filed a joint return, the executive director shall notify the other taxpayer named on the joint return that the portion of the overpayment that is generated by the other taxpayer's income will be refunded upon receipt of a request detailing said amount.

(B) With respect to debts for any unpaid loan or other obligation due to a state-supported institution of higher education as set forth in section 23-5-115, C.R.S., or any unpaid loan due to the student loan division of the department of higher education as set forth in section 23-3.1-104 (1)(p), C.R.S., or any unpaid loan due to the collegeinvest division of the department of higher education as set forth in section 23-3.1-206, C.R.S., a debtor must be afforded his or her due process rights prior to a final agency determination.

(II) Any moneys withheld for payment of an unemployment compensation benefit debt pursuant to this subsection (3) shall be deposited with the state treasurer and credited to the unemployment compensation fund. For persons required to repay benefit overpayments in accordance with section 8-81-101 (4)(a), C.R.S., the executive director of the department of revenue shall provide to said division the taxpayers' names and associated amounts deposited with the state treasurer.

(III) Any moneys withheld for payment of a child support debt or child support arrearages pursuant to this subsection (3) shall be deposited in the family support registry created pursuant to section 26-13-114, C.R.S., for disbursement by the department of human services. For all names and amounts certified by the department of human services pursuant to section 26-13-111, C.R.S., the executive director of the department of revenue shall provide to the department of human services the taxpayers' names and associated amounts deposited with the state treasurer and any other identifying information as required by the department of human services.

(IV) Any moneys withheld for payment of an institution of higher education debt pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the state treasurer to the appropriate institution. For each person whose name and amount is certified by the appropriate institution pursuant to section 23-5-115, C.R.S., the executive director of the department of revenue shall provide to the appropriate institution the name, address, and social security number or federal employer identification number, whichever is applicable, of the taxpayer whose refund is being offset, the amount of the offset, and any other identifying information as required by the institution.

(V) Any money withheld for payment of an unpaid debt owing to the state pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the controller. For each person whose name and amount is certified by a state agency pursuant to section 24-30-202.4, the executive director of the department of revenue shall provide to the controller the name, address, and social security number or federal employer identification number, whichever is applicable, of the taxpayer whose refund is being offset, the amount of the offset, and any other identifying information as required by the controller.

(VI) Any moneys withheld for payment of a student loan division debt pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the state treasurer to the division. For each person whose name and amount is certified by the division pursuant to section 23-3.1-104 (1)(p), C.R.S., the executive director of the department of revenue shall provide to the division the name, address, and social security number or federal employer identification number, whichever is applicable, of the taxpayer whose refund is being offset, the amount of the offset, and any other identifying information as required by the division.

(VII) Any moneys withheld for payment of obligations owed the department of human services for overpayment of public assistance benefits pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the department of human services. For all names and associated amounts certified by the department of human services pursuant to section 26-2-133, C.R.S., the executive director of the department of revenue shall provide to the department of human services the names of taxpayers and the associated amounts deposited with the state treasurer and any other identifying information as required by the department of human services.

(VIII) Any moneys withheld for payment of an obligation certified by the judicial department pursuant to section 16-11-101.8 or 16-18.5-106.8, C.R.S., shall be transferred to the judicial department. At the time of the offset, the executive director shall notify the taxpayer of the offset and shall provide to the judicial department the name, address, and social security number or federal employer identification number, whichever is applicable, of the taxpayer whose refund is being offset, the amount of the offset, and any other identifying information as required by the judicial department.

(IX) Any money withheld for payment of obligations owed to the department of early childhood for overpayment of child care assistance benefits pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the department of early childhood. For all names and associated amounts certified by the department of early childhood pursuant to section 26.5-4-119, the executive director of the department of revenue shall provide to the department of early childhood the names of taxpayers and the associated amounts deposited with the state treasurer and any other identifying information as required by the department of early childhood.

(b) In the event there are debts for overpayments of unemployment insurance pursuant to section 8-81-101 (4), debts for unpaid child support, as set forth in section 26-13-111, debts for overpayment of public assistance or medical assistance benefits, as set forth in section 26-2-133, debts for overpayment of child care assistance, as set forth in section 26.5-4-119, debts for any unpaid loan or other obligation due to a state-supported institution of higher education, as set forth in section 23-5-115, debts for any unpaid loan due to the student loan division of the department of higher education, as set forth in section 23-3.1-104 (1)(p), any amounts owed for judicial fines, fees, costs, or surcharges, as set forth in section 16-11-101.8, any amounts owed for judicial restitution, as set forth in section 16-18.5-106.8, and other unpaid debts owing to the state or any agency thereof, as set forth in this subsection (3), then credit to the unpaid debts shall be prorated on the basis of the ratio of the amount of each such unpaid debt as compared to the total amount of unpaid debts.

(4) Notwithstanding the provisions of subsection (1) of this section, in the case of the severance tax imposed by article 29 of this title, when an increase in the value of any product is subject to the approval or affected by the actions of any agency of the United States, or the state of Colorado, or any court, the increased value shall be subject to this tax. In the event that the increase in value is disapproved or reduced as the direct or indirect result of the actions of any agency of the United States, the state of Colorado, or any court, either in whole or in part, then the amount of tax which has been paid on the disapproved or reduced part of the value shall be considered excess tax. Within one year following the final determination of value, any person who has paid any such excess tax may apply for a refund, and the executive director, upon proper finding, shall have the authority and duty to refund the amount of excess tax paid. Any refund may, at the discretion of the executive director, be made in the form of a credit against future tax payments.

(5) (a) On and after October 1, 2002, any warrant representing a refund of income tax imposed by article 22 of this title 39 or a grant for property taxes, rent, or heat or fuel expenses assistance allowed by article 31 of this title 39 that is not presented for payment within six months from its date of issuance shall be void. On and after October 1, 2002, upon the cancellation of a warrant in accordance with the standard operating procedures of the department or the state controller, the department shall forward to the state treasurer the name of the taxpayer as it appears on the warrant, the taxpayer identification number, the taxpayer's last-known address, the amount of the canceled warrant, and an amount of money equal to the amount specified in the warrant so that the state treasurer may make the refund pursuant to the "Revised Uniform Unclaimed Property Act", article 13 of title 38.

(b) The department may reclaim from the unclaimed property fund and credit to the appropriate state revenue fund any amount forwarded by the department to the state treasurer pursuant to paragraph (a) of this subsection (5) that was based on a warrant representing an erroneous refund or grant. If the state treasurer issued an erroneous refund or grant to the person named on the warrant, the treasurer shall provide proof of that payment to the department and the department may assess that amount pursuant to section 39-21-103 (1).

(6) Repealed.

(7) (a) On and after October 1, 2010, any warrant representing a refund issued by the department, excluding refunds addressed by subsection (5) of this section, that is not presented for payment within six months from its date of issuance shall be void. On and after October 1, 2010, upon the cancellation of a warrant in accordance with the standard operating procedures of the department or the state controller, the department shall forward to the state treasurer the name of the taxpayer as it appears on the warrant, the taxpayer identification number, the taxpayer's last-known address, the amount of the canceled warrant, and an amount of money equal to the amount specified in the warrant so that the state treasurer may make the refund pursuant to the "Revised Uniform Unclaimed Property Act", article 13 of title 38.

(b) The department may reclaim from the unclaimed property fund and credit to the appropriate state revenue fund any amount forwarded by the department to the state treasurer pursuant to paragraph (a) of this subsection (7) that was based on a warrant representing an erroneous refund or grant. If the state treasurer issued an erroneous refund or grant to the person named on the warrant, the treasurer shall provide proof of that payment to the department, and the department may assess that amount pursuant to section 39-21-103 (1).
C.R.S. § 39-22-533 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-533
39-22-533. Instream flow incentive tax credit for water rights holders - rules - definition
Status: repealed

39-22-533. Instream flow incentive tax credit for water rights holders - rules - definitions - repeal. (Repealed)
C.R.S. § 39-3-103 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-103
39-3-103. Personal effects - exemption
Status: in_force

39-3-103. Personal effects - exemption. Personal effects which are not used for the production of income at any time shall be exempt from the levy and collection of property tax.
C.R.S. § 39-10-111.5 — CO Code / Title 39 / Article 10 / Section 39-10-111.5
39-10-111.5. Distraint - sale - redemption - mobile homes - repeal
Status: repealed

39-10-111.5. Distraint - sale - redemption - mobile homes - repeal. (1) This section applies to the collection of delinquent taxes on mobile homes for which a certificate of title has been issued pursuant to part 1 of article 29 of title 38 and that does not have a certificate of permanent location pursuant to section 38-29-202. For purposes of this section, "mobile home" includes a manufactured home.

(2) (a) Before May 31, 2024, any time after the first day of October, the treasurer may enforce collection of delinquent taxes on mobile homes by commencing a court action for collection or employing a collection agency as provided in section 39-10-112 or by distraining, seizing, and selling the mobile home. Whenever a distraint warrant is issued, it shall be served by the sheriff or a commissioned deputy or, at the discretion of the sheriff, by a private server of process hired for the purpose. Any cost incurred as a result of hiring a private server of process shall be paid by the sheriff's office, and the cost shall not exceed the amount specified in section 30-1-104 (1)(a).

(b) When a mobile home upon which a distraint warrant has been issued or which is subject to such warrant by reason of delinquency has been removed to another county in the state, the treasurer of the county levying the tax shall issue a certificate to the treasurer of the county to which the mobile home has been removed, reciting the amount of taxes and delinquent interest unpaid and a description of the mobile home to be distrained.

(c) The treasurer receiving such certificate shall proceed to distrain, seize, and sell such mobile home in the same manner as if it were originally taxed in his or her county and if the treasurer proceeds, he or she shall remit the net proceeds, after payment of any sheriff's fees and other costs of seizure and sale, to the treasurer who certified the delinquency.

(2.5) (a) Notwithstanding any other provision of this section or law to the contrary, commencing on May 31, 2024, through the effective date of a house or senate bill that modifies the process for the distraint sale of a mobile home to collect delinquent property taxes consistent with each mobile home owner's constitutional right to the value of their mobile home in excess of their tax debt, a treasurer shall not enforce collection of delinquent taxes on a mobile home by distraining, seizing, and selling the mobile home pursuant to this section.

(b) Notwithstanding section 39-10-104.5, delinquent interest does not accrue on any tax debt owed in connection with a mobile home for the period for which enforcement of collection of the tax debt is prohibited pursuant to subsection (2.5)(a) of this section.

(c) This subsection (2.5) is repealed, effective September 1, 2025.

(3) Whenever a mobile home is distrained and seized, the treasurer, the treasurer's deputy, or an authorized agent of the treasurer shall deliver to the owner of the mobile home or to his or her agent, and to any lienholder of record, a statement of the amount demanded and notice of the time and place fixed for the sale of the mobile home.

(4) The treasurer, in his or her discretion, may sell tax liens on mobile homes or may strike off to the county the tax liens by declaring them county-held. If a tax lien on a mobile home will be sold, the sale shall be in accordance with article 11 of this title 39.

(5) Redemptions of mobile homes shall be in accordance with article 12 of this title 39; except that, at the discretion of the treasurer, liens on mobile homes may be withheld from sales to investors.

(6) (a) (I) A mobile home that is located on leased land or other land not owned by the owner of the mobile home, including, but not limited to, land that was previously owned by the owner of the mobile home and the ownership of which was subsequently acquired by foreclosure, and that is sold or stricken off to the county under the provisions of this section may be redeemed by the owner thereof within one year after the date of the sale upon payment to the treasurer of the proceeds of the sale, interest on such amount at the rate that is determined pursuant to section 39-12-103 (3), and all taxes due and payable on the mobile home subsequent to the tax sale, except as provided in subsection (7) of this section.

(II) A mobile home that is located on land owned by the owner of a mobile home and that is sold under the provisions of this section may be redeemed by the owner thereof within three years after the date of the sale upon payment to the treasurer of the proceeds of the sale, interest on such amount at the rate that is determined pursuant to section 39-12-103 (3), and all taxes due and payable on the mobile home subsequent to the tax sale, except as provided in subsection (7) of this section.

(b) The treasurer shall return the proceeds of the sale, interest, and all taxes due and payable on the mobile home subsequent to the tax sale to the purchaser or lawful holder of the certificate of sale. On or before thirty days prior to the close of the redemption period, the treasurer shall notify the owner of the mobile home and any lienholder of record in the department of revenue and secretary of state, by personal delivery or by certified or registered mail to his or her last-known address, that a treasurer's certificate of ownership for the mobile home may be issued to the purchaser or lawful holder of the certificate of sale at the close of the redemption period unless such payment is made. Upon redemption, the treasurer shall notify the department of revenue that redemption has been made and thereafter release the tax sale lien filed against the mobile home.

(c) If the owner has not exercised his or her right of redemption and after the close of the redemption period, the purchaser or lawful holder of the certificate of sale may apply to the treasurer for a treasurer's certificate of ownership for the mobile home. Upon receipt of such application, the treasurer shall issue a treasurer's certificate of ownership to such purchaser or holder, and such certificate of ownership shall transfer to him or her all right, title, and interest in and to the mobile home. Such certificate of ownership shall, upon application, entitle the purchaser or holder thereof to a certificate of title to be issued and filed pursuant to part 1 of article 6 of title 42.

(d) Any surplus of the sale proceeds over and above the taxes, delinquent interest, and costs of making the seizure and advertising the sale of a mobile home shall be credited to the county general fund, and a written account of the sale shall be furnished to the owner.

(7) Where a mobile home has been declared to be purchased by or stricken off to the county at the tax sale and where the actual value of the mobile home as shown on the assessment roll has been determined by the assessor to be less than one thousand dollars, the redemption period for such mobile home shall be sixty days. The assessor's determination of value shall be deemed accurate absent a showing of negligence on the part of the assessor. On or before ten days prior to the close of the redemption period, the treasurer shall notify the owner of the mobile home and any lienholder of record in the department of revenue and secretary of state, by personal delivery or by certified or registered mail to the last-known address, that the mobile home may be declared condemned and may be disposed of at the end of the redemption period. The treasurer has the authority to so declare a mobile home condemned after the redemption period has terminated. After the titled mobile home is declared condemned, it may be disposed of as the treasurer deems appropriate.
C.R.S. § 39-22-405 — CO Code / Title 39 / Article 22 / Part 4 / Section 39-22-405
39-22-405. Colorado exemption and federal income tax modification of nonresident estate or
Status: repealed

39-22-405. Colorado exemption and federal income tax modification of nonresident estate or trust. (Repealed)
C.R.S. § 39-30-103.5 — CO Code / Title 39 / Article 30 / Section 39-30-103.5
39-30-103.5. Credit against tax - contributions to enterprise zone administrators to implemen
Status: repealed

39-30-103.5. Credit against tax - contributions to enterprise zone administrators to implement economic development plans - repeal. (1) (a) (I) Any taxpayer who makes a monetary or in-kind contribution for the purpose of implementing the economic development plan for the enterprise zone to the person or agency designated as the enterprise zone administrator by the Colorado economic development commission, shall be allowed a credit against the income tax imposed by article 22 of this title 39 in an amount equal to twenty-five percent of the total value of the contribution as certified by the enterprise zone administrator.

(II) (Deleted by amendment, L. 2020.)

(b) The credit allowed by paragraph (a) of this subsection (1) shall not exceed one hundred thousand dollars or the total amount of the income tax imposed on the taxpayer's income by article 22 of this title for the tax year for which the credit is claimed, whichever is less. In-kind contributions shall not exceed fifty percent of the total credit claimed.

(c) Upon request, the enterprise zone administrator, acting on behalf of the department of revenue, shall provide the taxpayer with a form to be filed with the department of revenue for the purpose of claiming the credit allowed by this section which shall be accompanied by a copy of the certification of the value and purpose of the contribution furnished to the taxpayer by the enterprise zone administrator.

(d) 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.

(e) On or before November 1, 2000, and November 1 of each year thereafter, each zone administrator shall provide to the director of the Colorado office of economic development on behalf of the Colorado economic development commission a list of all programs, projects, and organizations to which taxpayers may contribute during the next calendar year for the purpose of implementing the economic development plan of the zone and receiving a tax credit pursuant to this section. The list shall be accompanied by a description of each program, project, or organization, including the purpose and relationship of the program, project, or organization to the economic development goals of the enterprise zone, the expected benefits of the program, project, or organization to the enterprise zone, and an estimate of the amount of potential contributions to the program, project, or organization during the next calendar year. Any modifications to a list, including programs, projects, or organizations that are to be added thereto, shall be submitted to the director of the office of economic development on behalf of the commission by the zone administrator no later than thirty days after the modification is made. Commencing July 1, 1999, the commission is authorized to hold hearings and review any new program, project, or organization included on a list that is submitted to the director of the Colorado office of economic development on behalf of the commission pursuant to this section, any modification to a list, and any other program, project, or organization that the commission determines has changed materially. A list or modification of a list that is submitted to the director of the Colorado office of economic development on behalf of the commission pursuant to this section shall not be considered final until thirty days after the commission has received such information. The commission shall approve any program, project, or organization that it determines is eligible under the requirements of this section or is essential to the mission of the enterprise zone upon a majority vote of the members of the commission present at a meeting at which such approval is considered. The director of the Colorado office of economic development on behalf of the commission shall notify the zone administrator of any program, project, or organization that is not approved within thirty days of receipt of the list or modification of the list. Any program, project, or organization not approved by the commission may request that the commission reconsider its decision within thirty days after the date the notice indicating that the program, project, or organization was not approved was provided to the zone administrator. A zone administrator may accept contributions for any program, project, or organization it has submitted pursuant to this paragraph (e).

(2) Repealed.

(3) (a) Prior to January 1, 2023, monetary or in-kind contributions to promote temporary, emergency, or transitional housing programs for the homeless that offer or provide referrals to child care, job placement, and counseling services for the purpose of promoting employment for homeless persons in enterprise zones shall be deemed to be for the purpose of implementing the economic development plan for the enterprise zone and shall include but not be limited to the following types of contributions:

(I) Donating money, real estate, or property to the enterprise zone for the establishment of temporary, emergency, or transitional housing for the homeless to include child care and job placement services;

(II) Donating money to the enterprise zone to establish a grant or loan program for homeless individuals requiring financial assistance for temporary, emergency, or transitional housing or child care;

(III) Pooling moneys of several businesses and donating those moneys to the enterprise zone for the establishment of temporary, emergency, or transitional housing programs for the homeless that offer or provide referrals to child care, job placement, and counseling services for the purpose of promoting employment for homeless persons;

(IV) Donating money to the enterprise zone for the training of homeless individuals to obtain employment; and

(V) Donating money, services, or equipment to the enterprise zone for the establishment of an information dissemination program to provide information and referral services to assist a homeless individual in obtaining temporary, emergency, or transitional housing, child care, or employment.

(b) Repealed.

(c) This subsection (3) is repealed, effective December 31, 2032.

(3.5) For income tax years commencing on and after January 1, 2003, monetary or in-kind contributions to promote nonprofit or government-funded community development projects in enterprise zones shall be deemed to be for the purpose of implementing the economic development plan for the enterprise zone.

(4) In no event shall credits be allowed pursuant to this section for contributions that directly benefit the contributor or that are not directly related to job creation, job preservation, or other purposes specified in subsections (2), (3), and (3.5) of this section.

(5) (a) (I) Contributions pursuant to this section may be made directly to programs, projects, or organizations certified by the enterprise zone administrator. The enterprise zone administrator shall only certify programs, projects, or organizations that meet the criteria set forth in this section for the purpose of receiving direct contributions.

(II) Each program, project, and organization certified by the enterprise zone administrator pursuant to this paragraph (a) shall submit a report at least once per year, or more often if required by the enterprise zone administrator, indicating the total value of contributions received for which tax credits would be allowed pursuant to this section and the source of the contribution.

(b) Repealed.

(6) No later than ninety days after making a certification of value pursuant to subsection (1) of this section, the enterprise zone administrator making the certification shall report to the director of the Colorado office of economic development on behalf of the Colorado economic development commission the total value of the contribution as certified by the administrator, the source of the contribution, the purpose of the contribution, and the relationship of the stated purpose of the contribution to the enterprise zone's goals or job creation objectives.

(7) The director of the Colorado office of economic development on behalf of the Colorado economic development commission or the enterprise zone administrator may release information concerning the source and amount of contributions made pursuant to this section, as well as the amount of the credits allowed pursuant to this section.

(8) (a) Any enterprise zone administrator that provides oversight, management, or other administrative services to a program, project, or organization that has been approved by the economic development commission for purposes of the contribution tax credit as defined in this section is authorized to charge reasonable fees to programs, projects, and organizations as defined in this section. Each enterprise zone administrator that charges administrative fees pursuant to this paragraph (a) shall establish a reasonable policy regarding the imposition of such fees and shall submit the policy to the Colorado economic development commission for review and approval.

(b) The Colorado economic development commission shall review the administrative fee policy established by an enterprise zone administrator and shall approve the policy or require that the enterprise zone administrator make modifications to the policy as specified by the commission before approving the policy.
C.R.S. § 39-1-117 — CO Code / Title 39 / Article 1 / Section 39-1-117
39-1-117. Prior actions not affected
Status: in_force

39-1-117. Prior actions not affected. Nothing in articles 1 to 13 of this title shall apply to or in any manner affect any valuation, assessment, allocation, levy, tax certificate, tax warrant, tax sale, tax deed, right, claim, demand, lien, indictment, information, warrant, prosecution, defense, trial, cause of action, motion, appeal, judgment, sentence, or other authorized act, done or to be done, or proceeding arising under or pursuant to the laws in effect immediately prior to August 1, 1964, but the same shall be governed by and conducted pursuant to the provisions of law in effect immediately prior to August 1, 1964.
C.R.S. § 39-1-101.5 — CO Code / Title 39 / Article 1 / Section 39-1-101.5
39-1-101.5. Legislative declaration - taxpayer rights
Status: in_force

39-1-101.5. Legislative declaration - taxpayer rights. The general assembly hereby finds and declares that section 3 of article X of the state constitution was approved in 1982 by the voters of Colorado in order to ensure the fair and uniform valuation for assessment of real and personal property located in Colorado; that, since the adoption of said constitutional amendment, the property tax system in Colorado has developed into an impersonal system which is more concerned with the mechanisms to levy and collect such property tax than with the fair and courteous treatment of the owners of real and personal property who pay such tax; that the purpose of the property tax system is to raise revenues to be used for purposes which benefit the citizens of Colorado, including such property owners; that property owners accept their civic responsibility to pay their fair share of taxes to be used for such purposes; that all levels of government involved in the property tax system should recognize that they exist to serve their citizens; and that the owners of real and personal property should be accorded the respect and courtesy which they deserve and should be provided such services which are necessary to assist them in complying with the property tax laws of this state.