C.R.S. § 39-22-541 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-541
39-22-541. Credit for retrofitting a residence to increase a residence's visitability - tax
Status: repealed

39-22-541. Credit for retrofitting a residence to increase a residence's visitability - tax preference performance statement - legislative declaration - definitions - repeal. (1) In accordance with section 39-21-304 (1), which requires any bill that creates a new tax expenditure or extends an expiring tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that:

(a) The general legislative purpose of the tax credit allowed by this section is to provide tax relief for certain individuals;

(b) The specific legislative purpose of the tax credit allowed by this section is to make retrofitting a residence for health, welfare, and safety reasons more affordable; and

(c) The credit certificates required from the division of housing pursuant to subsection (3)(b)(I) of this section will allow the general assembly and the state auditor to measure the effectiveness of the credit in achieving its purpose based on the number and amount of credits that are claimed.

(2) As used in this section:

(a) "Dependent" means:

(I) A qualifying child or qualifying relative as defined in sections 152 (c) and 152 (d), respectively, of the internal revenue code; and

(II) A qualified individual's spouse or the person in a civil union with the qualified individual.

(b) "Division of housing" means the division of housing in the department of local affairs created in section 24-32-704.

(c) "Qualified individual" means an individual with a family income at or below one hundred fifty thousand dollars for the income tax year commencing on or after January 1, 2019, and as adjusted for inflation for each income tax year thereafter.

(d) "Retrofit" means changes made to a residence that must:

(I) Be necessary to ensure the health, welfare, and safety of a qualified individual or a dependent;

(II) Increase the residence's visitability;

(III) Enable greater accessibility and independence in the residence for a qualified individual or a dependent;

(IV) Be required due to a qualified individual's or dependent's illness, impairment, or disability; and

(V) Allow a qualified individual or dependent to age in place.

(e) "Visitability" means a measure of a residence's ease of access for persons with disabilities.

(3) (a) (I) Except as provided in subsection (3)(b)(III) of this section, for income tax years commencing on or after January 1, 2019, but prior to January 1, 2029, a qualified individual who retrofits or hires someone to retrofit the qualified individual's residence and who meets any additional requirements established by the division of housing is allowed a credit against the income taxes imposed by this article 22 in an amount equal to the cost of the retrofit or five thousand dollars per residence, whichever is less. Only one credit is allowed per residence; except that, if a retrofit is required for the qualified individual and for one or more dependents residing in the qualified individual's residence or a retrofit is required for more than one dependent residing in the qualified individual's residence, then a credit is allowed in an amount equal to the cost of the retrofit or five thousand dollars per individual for whom the retrofit is required, whichever is less.

(II) The division of housing shall consult with stakeholders in establishing any additional requirements for the income tax credit as required in subsection (3)(a)(I) of this section.

(b) (I) The division of housing is responsible for issuing credit certificates to qualified individuals. The credit certificate must identify the taxpayer and certify that the individual meets the requirements set forth in this section.

(II) To claim the credit under this section, the qualified individual must include the credit certificate with the income tax return filed with the department of revenue.

(III) The division of housing shall track all the credit certificates issued under this section in each income tax year and, when the total amount of credit certificates issued equals one million dollars per income tax year, shall cease issuing credit certificates in that income tax year. Until the one million dollar per income tax year cap is reached, the credit certificates shall be issued in the order in which they are requested.

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

(5) No later than January 1, 2020, and no later than January 1 of each year thereafter through January 1, 2029, the division of housing shall provide the department of revenue with an electronic report of the taxpayers receiving a credit certificate as allowed in this section for the previous calendar year that includes the following information:

(a) Each taxpayer's name;

(b) Each taxpayer's social security number or federal employee identification number; and

(c) The amount of the credit allocated.

(6) This section is repealed, effective December 31, 2041.
C.R.S. § 39-26-206 — CO Code / Title 39 / Article 26 / Part 2 / Section 39-26-206
39-26-206. Failure to make return
Status: in_force

39-26-206. Failure to make return. Any person who willfully fails or refuses to make the return required in section 39-26-204, or who makes a false or fraudulent return, or who willfully fails to pay any tax owing by him, and any person who aids or abets another in an attempt to evade such tax, shall be punished as provided by section 39-21-118.
C.R.S. § 39-11-118 — CO Code / Title 39 / Article 11 / Section 39-11-118
39-11-118. Certificate of purchase assignable
Status: in_force

39-11-118. Certificate of purchase assignable. Such certificate of purchase shall be assignable by endorsement, and an assignment thereof, when entered upon the record of sales in the offices of the county clerk and recorder and the treasurer, shall vest in the assignee or his legal representative all the right and title of the original purchaser.
C.R.S. § 39-24-110 — CO Code / Title 39 / Article 24 / Section 39-24-110
39-24-110. Filing of determination
Status: in_force

39-24-110. Filing of determination. The executive director of the department of revenue, the board, or the executor or administrator of such decedent shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement or a duplicate made pursuant to section 39-24-105, with the authority having jurisdiction to assess or determine the inheritance taxes in the state determined by the board to be the domicile of the decedent, and shall file copies of such documents with the authorities that would have been empowered to assess or determine the inheritance taxes in each of the other states involved.
C.R.S. § 39-32-101 — CO Code / Title 39 / Article 32 / Section 39-32-101
39-32-101. Short title
Status: in_force

39-32-101. Short title. This article shall be known and may be cited as the "Rural Technology Enterprise Zone Act".
C.R.S. § 39-22-110 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-110
39-22-110. Apportionment of tax in the case of a part-year resident
Status: repealed

39-22-110. Apportionment of tax in the case of a part-year resident. (1) In the case of an individual who is a resident of Colorado for part of his taxable year, the tax imposed by section 39-22-104 shall be apportioned in the ratio of that part of his federal adjusted gross income which relates to the period of the year he was a Colorado resident to his total federal adjusted gross income, both modified as provided in section 39-22-104.

(2) A taxpayer filing a part-year resident return shall also file as a nonresident on the same return as provided in section 39-22-109 for the remaining portion of his federal taxable year in the event the taxpayer has income within such remaining portion derived from sources within Colorado, as defined in section 39-22-109 (2).

(3) Repealed.

(4) In determining apportioned federal adjusted gross income which relates to the period of the year a part-year resident was a resident as required in subsection (1) of this section, S corporation income shall be apportioned as provided in section 39-22-326.
C.R.S. § 39-22-110.5 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-110.5
39-22-110.5. Reacquisition of residency during active duty military service
Status: in_force

39-22-110.5. Reacquisition of residency during active duty military service. (1) An individual in active duty military service whose home of record is Colorado and whose state of legal residence commencing on or after January 1, 2016, is a state other than Colorado may reacquire legal residence in the state, regardless of whether the individual has a physical presence in the state, if the individual intends to make Colorado his or her state of legal residence. For purposes of this section, evidence of an intent to make this state an individual's state of legal residence must include one or more of the following:

(a) Registering to vote in the state;

(b) Purchasing residential property or an unimproved residential lot in the state;

(c) Titling and registering a motor vehicle in the state;

(d) Notifying the state of the individual's previous legal residence of the intent to make Colorado the individual's state of legal residence; or

(e) Preparing a new last will and testament that indicates Colorado as the individual's state of legal residence.

(2) (a) An individual is presumed to have acquired legal residence in a state other than Colorado for purposes of this section if the individual was stationed in another state while on active duty military service and provides any one of the following:

(I) A state of legal residence certificate, commonly known as a federal "DD Form 2058" or a successor form, signed by the individual indicating the other state as the state of legal residence for the individual;

(II) A federal form W-2 indicating the other state as the state of residence of the individual;

(III) Proof of registration to vote in the other state;

(IV) Notification to the state of Colorado of the individual's intent to make the other state the individual's state of legal residence; or

(V) A last will and testament that indicates the other state as the individual's state of legal residence.

(b) If an individual is presumed to have acquired legal residence in a state other than Colorado pursuant to subsection (2)(a) of this section, the presumption may only be overcome with a preponderance of specific evidence that clearly establishes that the individual did not intend to change his or her residence to a state other than Colorado. The presumption shall be liberally construed to conclude that an individual changed his or her residence to a state other than Colorado. Nothing in this section shall be construed to prevent an individual who is not presumed to have a state of legal residence in a state other than Colorado pursuant to subsection (2)(a) of this section from establishing residency in another state by other means.
C.R.S. § 39-22-4701 — CO Code / Title 39 / Article 22 / Part 47 / Section 39-22-4701
39-22-4701. Short title
Status: in_force

39-22-4701. Short title. The short title of this part 47 is the "First-time Home Buyer Savings Account Act".
C.R.S. § 39-4-109 — CO Code / Title 39 / Article 4 / Section 39-4-109
39-4-109. Judicial review
Status: in_force

39-4-109. Judicial review. (1) Any petitioner or any other public utility, assessor, or board of county commissioners adversely affected or the administrator may appeal any decision of the board of assessment appeals or the district court denying a petition in whole or in part to the court of appeals. No new or additional evidence may be introduced in the court of appeals unless such other public utility, assessor, or board of county commissioners adversely affected has had no opportunity to present such evidence at the hearing before the board of assessment appeals or at the trial in the district court; otherwise, the cause shall be heard on the record of the board of assessment appeals or the district court, which shall be certified by it to the court in which the appeal was taken. Whenever any new or additional evidence is introduced, the court, in its discretion, may remand the case to the board of assessment appeals or the district court for rehearing.

(2) An appeal may be taken to the court of appeals according to the Colorado appellate rules and the provisions of section 24-4-106 (11), C.R.S., after the decision of the board of assessment appeals or the district court is issued, but, if the appeal is taken by the public utility actually owning the property involved in the petition to the board of assessment appeals or the district court, such public utility shall pay the full amount of all taxes levied upon the valuation for assessment of its property and plant to the treasurer of the county in which the same is located prior to taking its appeal.

(3) If, upon appeal to the court of appeals, the petitioner is sustained, in whole or in part, then, upon presentation to the treasurer to whom the taxes were paid of a certified copy of the order modifying the valuation for assessment of its property and plant, the treasurer shall forthwith make the appropriate refund of taxes, together with refund interest at the same rate as delinquent interest as specified in section 39-10-104.5, and the petitioner shall also be entitled to a refund of costs incurred in the hearing before the board of assessment appeals or the trial in the district court and in the appeal to the court or such portion thereof as the court may decree; but, if judgment is for the board of assessment appeals, then the board of assessment appeals shall receive its costs from the appellant. Such refund interest shall only accrue from the date on which payment of taxes was received by the treasurer from the petitioner.
C.R.S. § 39-22-623 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-623
39-22-623. Disposition of collections - definition
Status: repealed

39-22-623. Disposition of collections - definition. (1) The proceeds of all money collected under this article 22, less the reserve retained for refunds, shall be credited as follows:

(a) (I) Repealed.

(II) (A) Effective July 1, 1987, an amount equal to twenty-seven percent of the gross state cigarette tax shall be apportioned to incorporated cities and incorporated towns that levy taxes and adopt formal budgets and to counties. For the purposes of this section, a city and county is considered a city. The city or town share shall be apportioned according to the percentage of state sales tax revenues collected by the department of revenue in an incorporated city or town as compared to the total state sales tax collections that may be allocated to all political subdivisions in the state; the county share shall be the same as that which the percentage of state sales tax revenues collected in the unincorporated area of the county bears to total state sales tax revenues that may be allocated to all political subdivisions in the state. The department of revenue shall certify to the state treasurer, at least annually, the percentage for allocation to each city, town, and county, and the department shall apply the percentage for allocation certified in all distributions to cities, towns, and counties until changed by certification to the state treasurer. In order to qualify for distributions of state income tax money, units of local government are prohibited from imposing taxes on any person as a condition for engaging in the business of selling cigarettes. For purposes of this subsection (1)(a)(II), the "gross state cigarette tax" means the total tax from ten mills on each cigarette before the discount provided for in section 39-28-104 (1), plus an amount equal to the amount transferred to the general fund for the state fiscal year in accordance with section 24-22-118 (2). For any city, town, or county that was previously disqualified from the apportionment set forth in this subsection (1)(a)(II)(A) by reason of imposing a fee or license related to the sale of cigarettes, the city, town, or county is eligible for any allocation of money that is based on an apportionment made on or after July 1, 2019, but not for an allocation of money that is based on an apportionment made before July 1, 2019.

(B) Money apportioned pursuant to this subsection (1)(a)(II)(B) shall be included for informational purposes in the general appropriation bill or in supplemental appropriation bills.

(C) For state fiscal years commencing on or after July 1, 2023, revenue collected by the state and apportioned pursuant to this subsection (1)(a)(II) is a collection for another government, as defined in section 24-77-102 (1), for the purpose of determining state fiscal year spending, as defined in section 24-77-102 (17).

(b) Following apportionment of the city, town, and county shares pursuant to paragraph (a) of this subsection (1) and pursuant to section 29-21-101, C.R.S., all remaining funds, less the amount credited to the reserve created in section 39-29-107.8, in accordance with subsection (2) of said section, shall be credited to the general fund, and the general assembly shall make appropriations therefrom for the expenses of the administration of this article.

(c) Distribution to each city, town, and county shall be made monthly, no later than the fifteenth day of the second successive month after the month for which cigarette tax collections are made, commencing in October 1973.

(d) Each city, town, and county, upon request and at reasonable times, shall be entitled to verify with the executive director or his designated representative the proceeds to which the local government is entitled pursuant to the provisions of this section.

(e) Where, prior to July 1, 1973, a city or town has pledged the proceeds of all or a portion of its local cigarette tax or tax on the occupation of selling cigarettes for the payment of bonds or other obligations, the city or town shall pledge or place in trust an equivalent amount from its share of the proceeds of the state cigarette tax for the payment of such bonds or other obligations.

(f) Repealed.
C.R.S. § 39-3-130 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-130
39-3-130. Change in tax status of property - effective date - tax liability
Status: in_force

39-3-130. Change in tax status of property - effective date - tax liability. (1) (a) (I) Whenever any real property that was previously taxable becomes legally exempt from the levy and collection of property tax for any reason, the person conveying the real property shall be relieved from all further tax obligations with respect to the real property on the date title thereto is conveyed by agreement or on the date title thereto is conveyed pursuant to a court order.

(II) On and after January 1, 1996, whenever any personal property that was previously taxable becomes legally exempt from the levy and collection of property tax for any reason, the exempt status shall become effective on the assessment date following the change in status. If the change in status occurred due to the conveyance of the personal property, the person conveying the personal property shall not be relieved of any tax obligation with respect to the personal property for the property tax year in which the conveyance occurred.

(b) (I) Except as otherwise provided in subsection (2) of this section, whenever any real property that was previously exempt from the levy and collection of property tax becomes taxable, the person acquiring title to the real property shall be liable for subsequent tax obligations with respect to the real property on the date title thereto is acquired by the person.

(II) On and after January 1, 1996, except as otherwise provided in subsection (2) of this section, whenever any personal property that was previously exempt from the levy and collection of property tax becomes taxable, the taxable status shall become effective on the assessment date following the change in status. If the change in status occurred due to conveyance of the personal property, the person acquiring title to the personal property shall not be liable for any tax obligation with respect to the personal property for the property tax year in which the conveyance occurred.

(2) Whenever any personal property consisting of inventory, as defined in section 39-1-102 (7.2), becomes taxable because the personal property has become subject to a lease or rental agreement, the lessor shall not be responsible for any tax obligation on the property for the property tax year in which the agreement was executed.
C.R.S. § 39-30-108 — CO Code / Title 39 / Article 30 / Section 39-30-108
39-30-108. Rules and regulations
Status: in_force

39-30-108. Rules and regulations. (1) In accordance with article 4 of title 24, C.R.S., the executive director of the department of revenue shall promulgate rules and regulations for the implementation of sections 39-30-103.5 to 39-30-107.5.

(2) In accordance with article 4 of title 24, C.R.S., the commissioner of insurance shall promulgate rules and regulations for the implementation of section 39-30-107.6.
C.R.S. § 39-26-204.6 — CO Code / Title 39 / Article 26 / Part 2 / Section 39-26-204.6
39-26-204.6. Remittance of tax - determination of address - motor vehicle dealer held harmles
Status: in_force

39-26-204.6. Remittance of tax - determination of address - motor vehicle dealer held harmless. The hold harmless provisions of section 39-26-105.4 shall apply to any licensed motor vehicle dealer doing business in this state and making sales of motor vehicles for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.
C.R.S. § 39-22-703 — CO Code / Title 39 / Article 22 / Part 7 / Section 39-22-703
39-22-703. Contributions credited to Colorado nongame conservation and wildlife restoration
Status: repealed

39-22-703. Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfer. (1) The department of revenue shall determine annually the total amount of voluntary contributions designated pursuant to section 39-22-702 and shall report the amount to the state treasurer, who shall credit that amount to the Colorado nongame conservation and wildlife restoration cash fund created in section 33-1-125. The general assembly shall appropriate annually from the Colorado nongame conservation and wildlife restoration cash fund to the department of revenue its costs of administering the moneys designated as contributions to the fund. After subtracting the appropriation to the department, all designated moneys in the fund are hereby continuously appropriated for the purposes of this part 7 and section 33-1-125. At the end of each fiscal year, the state treasurer shall transfer all designated moneys in the fund and all interest earned through the investment of fund moneys, after subtracting the appropriation to the department of revenue, as specified in section 33-1-125.

(2) Repealed.
C.R.S. § 39-22-523 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-523
39-22-523. Credit against tax - contributions to high technology scholarship program - mech
Status: repealed

39-22-523. Credit against tax - contributions to high technology scholarship program - mechanism to refund excess state revenues. (Repealed)
C.R.S. § 39-1.5-105 — CO Code / Title 39 / Article 1.5 / Section 39-1.5-105
39-1.5-105. Prepaid taxes subject to laws governing financial affairs
Status: in_force

39-1.5-105. Prepaid taxes subject to laws governing financial affairs. Moneys received pursuant to this article are subject to such laws relating to financial affairs, including budget, accounting, and auditing laws, as are or may be made applicable to the local government which receives such moneys.
C.R.S. § 39-8-105 — CO Code / Title 39 / Article 8 / Section 39-8-105
39-8-105. Reports of assessor
Status: in_force

39-8-105. Reports of assessor. (1) At a meeting of the county board of equalization on or before each September 15 in a county that has made an election pursuant to section 39-5-122.7 (1), or on or before each July 15 in all other counties, the assessor shall report the valuation for assessment of all taxable real property in the county. The assessor shall submit a list of all persons who have appeared before him or her to present objections or protests concerning real property and the action taken in each case.

(2) At the meeting of the board described in subsection (1) of this section, the assessor shall also report the valuation of all taxable personal property in the county and shall note any valuations for assessment of portable or movable equipment which have been apportioned pursuant to section 39-5-113. The assessor shall submit a list of all persons in the county who have failed to return any schedules and shall report the action taken in each case. The assessor shall also submit a list of persons who have appeared before him or her to present objections or protests and the action taken in each case.
C.R.S. § 39-30-102 — CO Code / Title 39 / Article 30 / Section 39-30-102
39-30-102. Legislative declaration
Status: in_force

39-30-102. Legislative declaration. (1) The general assembly hereby finds and declares:

(a) That the health, safety, and welfare of the people of this state are dependent upon the continued encouragement, development, and expansion of opportunities for employment in the private sector in this state;

(b) That there currently exist in this state both rural and urban areas which require new employment opportunities to overcome conditions of unemployment, underemployment, net out-migration of the population, chronic economic distress, deterioration of main street business districts, or sudden and severe economic dislocations and that such conditions may well exist, from time to time, in other areas of the state; and

(c) That some rural counties in this state continue to have difficulty in promoting economic growth despite the existence of enterprise zones and their associated tax credits.

(2) It is, therefore, declared to be the policy of the state, in order to provide incentives for private enterprise to expand and for new businesses to locate in such economically depressed areas and to provide more job opportunities for residents of such areas, to establish a pilot program for tax incentives and other assistance for enterprises in designated areas to be known as enterprise zones.

(3) (a) It is the intent of the general assembly that state agencies, including but not limited to the division of local government in the department of local affairs, the department of labor and employment, the department of revenue, the state board for community colleges and occupational education in the department of higher education, and the Colorado office of economic development created in the office of the governor, place special emphasis on providing assistance to designated enterprise zones.

(b) It is further declared to be the intent of the general assembly that areas so designated also be eligible to apply for designation under federal enterprise zone legislation that may be enacted.
C.R.S. § 39-3.7-101 — CO Code / Title 39 / Article 3.7 / Section 39-3.7-101
39-3.7-101. Definitions
Status: in_force

39-3.7-101. Definitions. As used in this article, unless the context otherwise requires:

(1) "Homestead" means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure.

(1.5) "Person with a disability" means any person with a physical impairment or an intellectual and developmental disability as defined in section 25.5-10-202, C.R.S.

(2) "Property tax work-off program" means any program established pursuant to the provisions of this article.

(3) "Real property taxes" means all ad valorem taxes levied on a homestead, including special assessments and all other charges which are recoverable, by law, at the annual real estate tax sale.

(4) "Taxing entity" means any county, city and county, city, town, school district, or special district within the state of Colorado.
C.R.S. § 39-26-211 — CO Code / Title 39 / Article 26 / Part 2 / Section 39-26-211
39-26-211. Applicability to banks
Status: in_force

39-26-211. Applicability to banks. The provisions of this part 2 shall apply to national banking associations and to banks organized and chartered under the laws of this state.
C.R.S. § 39-5-123 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-123
39-5-123. Abstract of assessment or amended abstract of assessment
Status: repealed

39-5-123. Abstract of assessment or amended abstract of assessment. (1) (a) Upon conclusion of hearings by the county board of equalization, as provided in article 8 of this title, the assessor shall complete the assessment roll of all taxable property within the assessor's county, and, no later than August 25 in each year or no later than November 21 in each year in any county that has made an election pursuant to section 39-5-122.7, the assessor shall prepare therefrom three copies of the abstract of assessment and in person, and not by deputy, shall subscribe his or her name, under oath, to the following statement, which shall be a part of such abstract:

I, .............., the assessor of .............. county, Colorado, do solemnly swear that in the assessment roll of such county I have listed and valued all taxable property located therein and that such property has been assessed for the current year in the manner prescribed by law and that the foregoing abstract of assessment is a true and correct compilation of each schedule.

...................

(b) Upon completion by the assessor of the abstract of assessment, the chairman of the board of county commissioners shall examine such abstract and shall sign the following statement, which shall be a part of such abstract:

I, ................, chairman of the ............. county board of county commissioners, certify that the county board of equalization has concluded its hearings, pursuant to the provisions of article 8 of this title, that I have examined the abstract of assessment, and that all valuation changes ordered by the county board of equalization have been incorporated therein.

...................

(2) The assessor shall file two copies of the abstract of assessment with the administrator, and, appended thereto, the assessor shall also file the aggregate valuation for assessment of all taxable property in the county, each municipality, and each school district within the county, by classes and subclasses, on a form prescribed by the administrator.

(3) Along with the abstract of assessment, the assessor shall file with the property tax administrator information relating to the valuation for assessment for residential real property, including new construction, increased volume of mineral and oil and gas production, and any other data determined by the administrator as necessary to determine the valuation for assessment for such property.

(4) Repealed.
C.R.S. § 39-22-112 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-112
39-22-112. Persons and organizations exempt from tax under this article
Status: in_force

39-22-112. Persons and organizations exempt from tax under this article. (1) A person or organization exempt from federal income taxation under the provisions of the internal revenue code shall also be exempt from the tax imposed by this article 22 in each year in which such person or organization satisfies the requirements of the internal revenue code for exemption from federal income taxation; except that insurance companies subject to the tax imposed on gross premiums by section 10-3-209 shall also be exempt from the tax imposed by this article 22. Disqualified insurance companies, as defined in section 10-1-102 (6.5), shall not be exempt from the tax imposed by this article 22. If the exemption applicable to any person or organization under the provisions of the internal revenue code is limited or qualified in any manner, the exemption from taxes imposed by this article 22 shall be limited or qualified in a similar manner.

(2) Notwithstanding the provisions of subsection (1) of this section to the contrary, the unrelated business taxable income, as computed under the provisions of the internal revenue code, of any person or organization otherwise exempt from the tax imposed by this article and subject to the tax imposed on unrelated business income by the internal revenue code shall be subject to the tax which would have been imposed by this article but for the provisions of subsection (1) of this section.
C.R.S. § 39-3-127 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-127
39-3-127. County fair property - exemption - limitation
Status: in_force

39-3-127. County fair property - exemption - limitation. Property, real and personal, of any association duly organized pursuant to the laws of this state for the purpose of holding county fairs to promote and advance the interests of agriculture, horticulture, animal husbandry, home economics, and the mechanical attributes thereof shall be exempt from the levy and collection of property tax so long as such property is actually and exclusively used for said purpose and not for pecuniary profit.
C.R.S. § 39-26-601 — CO Code / Title 39 / Article 26 / Part 6 / Section 39-26-601
39-26-601. Definitions
Status: repealed

39-26-601. Definitions. (Repealed)
C.R.S. § 39-26-730 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-730
39-26-730. Sales and use tax exemption forms - simplification - legislative declaration
Status: in_force

39-26-730. Sales and use tax exemption forms - simplification - legislative declaration. (1) The general assembly hereby finds and declares that:

(a) In many cases, a person who wishes to establish the right to obtain an exemption allowed by this part 7 is required to complete a form created by the department of revenue which, depending on which exemption is sought, may be described as an affidavit, application, certificate, certification, declaration, or statement; and

(b) The burdens of establishing the right to an exemption allowed by this part 7 that are imposed on persons making tax-exempt purchases should be minimized to the extent feasible without impairing the proper administration of the exemptions.

(2) The department of revenue shall examine its sales and use tax exemption forms and its requirements relating to their use and, to the extent feasible without impairing the proper administration of the exemptions, simplify the forms, which simplification may include elimination of certain forms or consolidation of forms, and form-related requirements for persons making tax-exempt purchases as allowed by this article 26. The department shall complete the initial simplification on or before July 1, 2023, and shall continue to pursue simplification thereafter as the provisions of this part 7 or other relevant circumstances change.
C.R.S. § 39-23.5-106 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-106
39-23.5-106. Tax on generation-skipping transfer - amount - property included in generation-s
Status: in_force

39-23.5-106. Tax on generation-skipping transfer - amount - property included in generation-skipping transfer. (1) A tax in an amount determined as provided in this section is imposed on every generation-skipping transfer.

(2) The tax shall be an amount determined by multiplying the maximum amount allowable under section 2604 of the internal revenue code by a fraction, the numerator of which is the value of the property located in Colorado included in the generation-skipping transfer and the denominator of which is the value of all property included in the generation-skipping transfer.

(3) Property located in Colorado includes real property situated in this state held in trust or otherwise; tangible personal property which has an actual situs in this state; and intangible personal property owned by a trust having its principal place of administration in this state at the time of the generation-skipping transfer.
C.R.S. § 39-22-309 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-309
39-22-309. Tax credit for investment in technologies for recycling plastics
Status: repealed

39-22-309. Tax credit for investment in technologies for recycling plastics. (Repealed)
C.R.S. § 39-1-104.7 — CO Code / Title 39 / Article 1 / Section 39-1-104.7
39-1-104.7. Total program balancing adjustment of residential rate - definitions
Status: repealed

39-1-104.7. Total program balancing adjustment of residential rate - definitions. (Repealed)
C.R.S. § 39-26-717 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-717
39-26-717. Drugs and medical and therapeutic devices - legislative declaration - definition
Status: in_force

39-26-717. Drugs and medical and therapeutic devices - legislative declaration - definitions - repeal. (1) As used in this section, unless the context otherwise requires:

(a) (I) "Durable medical equipment" means equipment, including repair and replacement parts for such equipment, dispensed pursuant to a prescription order, that:

(A) Can withstand repeated use;

(B) Is primarily and customarily used to serve a medical purpose;

(C) Is generally not useful to a person in the absence of illness or injury; and

(D) Is not worn in or on the body.

(II) "Durable medical equipment" includes hospital beds, intravenous poles and pumps, trapeze bars, toileting aids, bath and shower aids, standing aids, adaptive car seats, communication devices, and any related accessories for such items.

(a.5) "Incontinence products and diapers" means absorbent cloth or disposable products worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements.

(b) (I) "Mobility enhancing equipment" means equipment, including repair and replacement parts for such equipment, dispensed pursuant to a prescription order, that:

(A) Is primarily and customarily used to provide or increase the ability to move from one place to another;

(B) Is appropriate for use in a home, in a person's community, or in a motor vehicle;

(C) Is not generally used by persons with normal mobility; and

(D) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

(II) "Mobility enhancing equipment" includes wheelchairs and wheelchair components or accessories, walking aids such as crutches, canes, or walkers, grab bars, trapeze bars, lift chairs, patient lifts, motorized carts, scooters, controls that are installed on motor vehicles, and any related accessories for such items.

(b.5) "Period products" means consumer products used to manage menstruation.

(c) "Practitioner" has the same meaning as set forth in section 12-280-103 (40).

(d) "Prescription" has the same meaning as set forth in section 12-280-103 (41).

(e) For purposes of subsections (1)(a)(I), (1)(b)(I), (2)(g), (2)(h), and (2)(i) of this section, "prescription order" means any order for a prescription that:

(I) (A) Is in writing, dated, and signed by a practitioner; or

(B) Is given orally by a practitioner and immediately reduced to writing by the pharmacist or pharmacy intern, or by a representative of a business licensed to sell items described in subsection (2)(g), (2)(h), (2)(i), or (2)(j) of this section so long as such prescription order is also followed by an electronic submission of the prescription order to the business; and

(II) Specifying the name and address of the person for whom an item described in subsection (2)(g), (2)(h), (2)(i), or (2)(j) of this section is prescribed and directions, if any, to be included with such item.

(2) The following are exempt from taxation under part 1 of this article 26:

(a) All sales of prescription drugs dispensed in accordance with a prescription by a practitioner or furnished by a practitioner as part of professional services provided to a patient or client;

(b) All sales of insulin in all its forms dispensed pursuant to the direction of a practitioner;

(c) All sales of glucose useable for treatment of insulin reactions;

(d) All sales of urine- and blood-testing kits and materials;

(e) All sales of insulin measuring and injecting devices, including hypodermic syringes and needles;

(f) All sales of prosthetic devices;

(g) All sales of oxygen delivery equipment and disposable medical supplies related to oxygen delivery dispensed pursuant to a prescription order;

(h) All sales of medical, feeding, and disposable supplies, including any related accessories, for incontinence, infusion, enteral nutrition, ostomy, urology, diabetic care, and wound care dispensed pursuant to a prescription order;

(i) All sales of equipment and related accessories for sleep therapy, inhalation therapy, and electrotherapy dispensed pursuant to a prescription order;

(j) All sales of durable medical equipment and mobility enhancing equipment;

(k) All sales of nonprescription drugs or materials when furnished by a practitioner as part of professional services provided to a patient;

(l) All sales of corrective eyeglasses, contact lenses, or hearing aids; and

(m) (I) All sales of period products purchased on and after January 1, 2023.

(II) 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:

(A) The general legislative purpose of the exemption allowed by this subsection (2)(m) is to provide tax relief for certain individuals;

(B) The specific legislative purpose of the exemption allowed by this subsection (2)(m) is to increase the affordability of period products and to redress the inequitable burden that the imposition of sales tax places on millions of women in Colorado for whom such products are essential; and

(C) In order to allow the general assembly and the state auditor to measure the effectiveness of the exemption, the state auditor shall identify available data sources and estimate the savings that the exemption provides to taxpayers in Colorado for whom period products are essential during the state auditor's evaluation of the exemption pursuant to section 39-21-305.

(III) Notwithstanding section 39-21-304 (4), the exemption in this subsection (2)(m) continues indefinitely.

(n) (I) All sales of incontinence products and diapers purchased on and after January 1, 2023.

(II) 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:

(A) The general legislative purpose of the exemption allowed by this subsection (2)(n) is to provide tax relief for certain individuals;

(B) The specific legislative purpose of the exemption allowed by this subsection (2)(n) is to increase the affordability of incontinence products and diapers and to redress the inequitable burden that the imposition of sales tax places on millions of parents, individuals caring for infants and young children, and other users of incontinence products in Colorado for whom such products are essential; and

(C) In order to allow the general assembly and the state auditor to measure the effectiveness of the credit, the state auditor shall identify available data sources and estimate the savings the exemption provides to taxpayers in Colorado for whom incontinence products and diapers are essential during the state auditor's evaluation of the exemption pursuant to section 39-21-305.

(III) Notwithstanding section 39-21-304 (4), the exemption in this subsection (2)(n) continues indefinitely.

(3) 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. § 39-10-113.5 — CO Code / Title 39 / Article 10 / Section 39-10-113.5
39-10-113.5. Improvements valued and taxed separately - collection of taxes
Status: in_force

39-10-113.5. Improvements valued and taxed separately - collection of taxes. (1) Notwithstanding any law to the contrary and except as otherwise provided in this section, if taxes become delinquent upon improvements that have been valued and taxed separately from land, the treasurer of the county in which such taxes are delinquent may proceed to collect such taxes pursuant to the provisions of sections 39-10-111, 39-10-112, and 39-10-113 as if such improvements were personal property. The provisions of this section shall not apply to mobile homes, improvements other than buildings on land that is used solely and exclusively for agricultural purposes, and water rights, together with any dam, ditch, pipeline, canal, flume, reservoir, bypass, conduit, well, pump, or other associated structure or device, as defined in article 92 of title 37, C.R.S., being used to produce water or held to produce or exchange water to support uses of any item of real property specified in section 39-1-102 (14), including water rights used for agricultural purposes.

(2) (a) The provisions of this section shall not apply to any property classified by the assessor for property tax purposes as commercial property unless the treasurer:

(I) Finds that the improvements may be moved, dissipated, or distributed;

(II) Determines that the taxes may be uncollectible;

(III) Sets forth the reasons for such finding and determination in writing and either serves such writing upon the owner of such improvements or, if the owner cannot be located within the state, posts such writing conspicuously upon such improvements.

(b) Upon compliance with the requirements set forth in paragraph (a) of this subsection (2), the treasurer may proceed to collect such taxes pursuant to the provisions of subsection (1) of this section.
C.R.S. § 39-1-113 — CO Code / Title 39 / Article 1 / Section 39-1-113
39-1-113. Abatement and refund of taxes
Status: in_force

39-1-113. Abatement and refund of taxes. (1) Except as otherwise provided in subsection (1.5) of this section, no decision on any petition regarding abatement or refund of taxes, as provided for in section 39-10-114, shall be made by the board of county commissioners unless a hearing is had thereon, at which hearing the assessor and the taxpayer shall have the opportunity to be present. The board may appoint independent referees who are experienced in property valuation to conduct the hearing on behalf of the board, to make findings, and to submit recommendations to the board for its final decision.

(1.5) Upon authorization by the board of county commissioners, the assessor may review petitions for abatement or refund and settle by written mutual agreement any such petition for abatement or refund in an amount of ten thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. Any abatement or refund agreed upon and settled pursuant to this subsection (1.5) shall not be subject to the requirements of subsection (1) of this section.

(1.7) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of filing such petition.

(2) (a) Whenever any abatement or refund in an amount of ten thousand dollars or less is recommended by the board of county commissioners, the board shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the board shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(b) Whenever any abatement or refund in an amount of ten thousand dollars or less has been agreed upon and settled by the assessor pursuant to subsection (1.5) of this section, the assessor shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the assessor shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(3) Whenever any abatement or refund in an amount in excess of ten thousand dollars is recommended by the board of county commissioners, two copies of an application therefor, reciting the amount of such abatement or refund and the grounds upon which it should be allowed, shall be submitted to the administrator for review pursuant to section 39-2-116. If an application is approved, the board of county commissioners shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the board of county commissioners shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(4) (Deleted by amendment, L. 91, p. 1962, § 2, effective June 5, 1991.)

(5) (a) If a hearing is required pursuant to subsection (1) of this section, the board of county commissioners shall provide at least seven days' notice of the scheduled hearing on a petition for abatement and refund of taxes to the person signing such petition and the taxpayer if the taxpayer did not sign the petition. Except as authorized in paragraph (b) of this subsection (5), notice shall be provided by sending to such person through the United States mail notification of the date, time, and place of the hearing.

(b) A board of county commissioners may authorize by resolution a person required to be notified by paragraph (a) of this subsection (5) or such person's agent to elect to receive the notice by fax or electronic mail at a phone number or electronic mail address supplied by such person. If no election is made by such person, the board of county commissioners shall mail the required notice.

(6) Notwithstanding any law to the contrary, for taxes levied on and after January 1, 1990, a taxpayer may file a petition for abatement or refund of taxes levied on property if the valuation of such property was the subject of an arbitration hearing pursuant to section 39-8-108.5 and the arbitrator presiding over such hearing failed to deliver a decision to the taxpayer prior to the beginning date of the period during which the assessor sits to hear all objections and protests concerning the valuation of such property in the year following the year in which such arbitration hearing was held.
C.R.S. § 39-3-126.5 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-126.5
39-3-126.5. Mobile homes - low-value - exemption - legislative declaration - definition
Status: in_force

39-3-126.5. Mobile homes - low-value - exemption - legislative declaration - definition. (1) The general assembly hereby finds and declares that:

(a) Mobile homes are unique properties that are subject to the ad valorem tax as if they are real property, but the tax is collected as if they are personal property;

(b) The actual value of mobile homes can be quite low compared to other residential real property improvements;

(c) For these low-value mobile homes, the actual collection costs attributable to a county assessor and county treasurer may exceed the total amount of taxes collected;

(d) If the taxes owed on these mobile homes become delinquent, then all of the additional collection costs may exceed the taxes owed; and

(e) This exemption will only have a de minimis impact on local government revenues.

(2) As used in this section, "mobile home" means a mobile home as defined in section 39-1-102 (8) or a "manufactured home" as defined in section 39-1-102 (7.8) and, in either case, 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.

(3) For property tax years commencing on or after January 1, 2022, a mobile home with an actual value that is less than or equal to twenty-eight thousand dollars is exempt from the levy and collection of property tax.
C.R.S. § 39-13-107 — CO Code / Title 39 / Article 13 / Section 39-13-107
39-13-107. Assessor to compile continuing record
Status: in_force

39-13-107. Assessor to compile continuing record. It is the duty of each assessor to examine at least once each year all documents recorded in his county upon which a documentary fee has been paid and to determine in each case the consideration upon which such fee was computed and paid. He shall compile and maintain in his office a continuing record of all such considerations to assist him in appraising property and determining the actual value thereof as required by the provisions of section 39-1-103 (5).
C.R.S. § 39-26-803 — CO Code / Title 39 / Article 26 / Part 8 / Section 39-26-803
39-26-803. Gifts, grants, or donations
Status: in_force

39-26-803. Gifts, grants, or donations. The task force may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of this part 8.
C.R.S. § 39-22-323 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-323
39-22-323. Modification and characterization of income
Status: in_force

39-22-323. Modification and characterization of income. (1) An S corporation's income attributable to the state shall, for the purposes of section 39-22-322, be subject to the modifications provided in section 39-22-304.

(2) Each resident shareholder's pro rata share of the S corporation's income not attributable to the state shall, for the purposes of section 39-22-322 (2), be subject to the modifications provided in section 39-22-104.

(3) The character of any S corporation item taken into account by a shareholder of an S corporation pursuant to section 39-22-322 (2) shall be determined as if such item were received or incurred by the S corporation and not its shareholder.
C.R.S. § 39-31-104 — CO Code / Title 39 / Article 31 / Section 39-31-104
39-31-104. Heat or fuel expenses assistance - eligibility - applicability - definitions
Status: repealed

39-31-104. Heat or fuel expenses assistance - eligibility - applicability - definitions. (Repealed)
C.R.S. § 39-5-129 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-129
39-5-129. Delivery of tax warrant - public inspection - repeal
Status: repealed

39-5-129. Delivery of tax warrant - public inspection - repeal. (1) As soon as practicable after the requisite taxes for the year have been levied but in no event later than January 10 of each year, the assessor shall deliver the tax warrant under the hand and official seal of the assessor to the treasurer, which shall be made readily available to the general public during the collection year in a convenient location in the courthouse. The assessor shall retain one or more true copies thereof, which shall be made readily available to the general public during the collection year in a convenient location in the courthouse. Such tax warrant shall set forth the assessment roll, reciting the persons in whose names taxable property in the county has been listed, the class of such taxable property and the valuation for assessment thereof, the several taxes levied against such valuation, and the amount of such taxes extended against each separate valuation. At the end of the warrant, the aggregate of all taxes levied shall be totaled, balanced, and prorated to the several funds of each levying authority, and the treasurer shall be commanded to collect all such taxes.

(2) (a) For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (1) of this section is postponed from January 10, 2024, to January 24, 2024.

(b) This subsection (2) is repealed, effective July 1, 2025.
C.R.S. § 39-22-610 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-610
39-22-610. Relief for members of the armed forces of the United States - when
Status: in_force

39-22-610. Relief for members of the armed forces of the United States - when. (1) The period of time commencing with the declaration of war by congress and ending twelve months after the termination of any such declared war during which an individual is a member of the armed forces of the United States, shall be disregarded in determining, under the provisions of this article, any income tax liability, including any interest, penalty, or additional tax, of any such individual, whether any act required of or permitted by such individual or the state of Colorado, in respect to the income tax liability, was performed within the time prescribed therefor; but this section shall not revive any right or liability previously barred by law.

(2) The period of time during which an individual is serving in the armed forces of the United States or in support thereof in an area designated by presidential order as a combat zone, and a period of one hundred eighty days after such service, shall be disregarded in determining under the provisions of this article any income tax liability, including any interest, penalty, or additional tax, of any such individual, whether any act required of or permitted by such individual or the state of Colorado, in respect to such income tax liability, was performed within the time prescribed therefor.
C.R.S. § 39-5-204 — CO Code / Title 39 / Article 5 / Part 2 / Section 39-5-204
39-5-204. Notification concerning mobile homes in a county for part of a year
Status: repealed

39-5-204. Notification concerning mobile homes in a county for part of a year. (1) (a) Any person who brings a mobile home into a county after the assessment date of any year shall immediately notify the assessor of the location of the mobile home within the county.

(b) Repealed.

(c) For property tax years commencing on or after January 1, 1999:

(I) The assessor shall list and value a mobile home brought into a county from another county in this state after the assessment date for any year as of the assessment date of the following year.

(II) The assessor shall list and value a mobile home brought into a county from outside this state after the assessment date at such proportion of its value for the full calendar year as the number of calendar months remaining in such year bears to twelve; but, if the mobile home is brought into the county from outside this state before the sixteenth day of any calendar month, such month shall be considered as a full calendar month, and, if the mobile home is brought into the county from outside this state on or after the sixteenth day of any calendar month, such month shall be disregarded.
C.R.S. § 39-7-101 — CO Code / Title 39 / Article 7 / Section 39-7-101
39-7-101. Statement of owner or operator
Status: in_force

39-7-101. Statement of owner or operator. (1) Every operator of, or if there is no operator, every person owning any oil or gas leasehold or lands within this state, either as a single lease or as a unit, that are producing or are capable of producing oil or gas on the assessment date of any year, shall, no later than the fifteenth day of April of each year, prepare, sign under the penalty of perjury in the second degree, and file in person or by mail with the assessor of the county in which the wellhead producing the oil and gas leaseholds or lands is located a statement for the lease or unit. For purposes of this article, irrespective of the physical location of the producing leaseholds or lands, the point of taxation is the same as the point of valuation, which is the wellhead. The statement must be made on a form prescribed by the administrator, showing:

(a) The wellhead location thereof and the name thereof, if there is a name;

(b) The name, address, and fractional interest of the operator thereof;

(c) The number of barrels of oil, or the quantity of gas measured in thousands of cubic feet, sold or transported from the wellhead during the calendar year immediately preceding, after separately reporting the number of barrels of oil, or the quantity of gas measured in thousands of cubic feet, delivered to the United States government or any agency thereof, the state of Colorado or any agency or political subdivision thereof, or any Indian tribe as royalty during the calendar year immediately preceding;

(d) The selling price at the wellhead. As used in this article, "selling price at the wellhead" means the net taxable revenues realized by the taxpayer for sale of the oil or gas, whether such sale occurs at the wellhead or after gathering, transportation, manufacturing, and processing of the product. The net taxable revenues shall be equal to the gross lease revenues, minus deductions for gathering, transportation, manufacturing, and processing costs borne by the taxpayer pursuant to guidelines established by the administrator.

(e) The name, address, and fractional interest of each interest owner taking production in kind and the proportionate share of total unit revenue attributable to each interest owner who is taking production in kind;

(f) A declaration made under the penalty of perjury in the second degree that includes the following:

(I) A statement that the owner or operator has personally examined the statement described in this section and that such statement sets forth, to the best of the owner's or operator's knowledge and belief, the information required by this section; and

(II) A statement by the owner or operator as follows:

No representations are made as to the accuracy of the value of any portion of the production from subject property that is taken in kind by any owner other than the undersigned.

(1.5) Any nonoperating interest owner in an oil or gas well may, on or before the fifteenth day of March each year, submit to the operator by certified mail a report of the actual net taxable revenues received at the wellhead and the actual exempt revenues received at the wellhead by such owner for production taken in kind from the property during the calendar year immediately preceding. Operators shall use the information reported pursuant to this subsection (1.5) to determine the selling price at the wellhead. If any nonoperating interest owner fails to provide to the unit operator the information required under this subsection (1.5) by March 15 of each year, such operator shall use the selling price at the wellhead received by such operator for such operator's share of production from such unit in place of such nonreported information, and the amount of tax for which such nonreporting, nonoperating interest owner is liable shall be calculated based on the selling price at the wellhead reported by the operator.

(2) (a) If a statement of an owner or operator is not received or postmarked on or before the fifteenth day of April of each year, the assessor may impose on such owner or operator a late filing penalty in the amount of one hundred dollars for each calendar day the statement is delinquent; except that such late filing penalty shall not exceed three thousand dollars in any calendar year. The assessor may grant an extension of time for filing a statement to any operator or owner. Any extension, and its length, shall be granted solely at the discretion of the assessor.

(b) This subsection (2) is effective January 1, 1997.

(3) (a) The assessor may require the owner or operator to submit written documentation supporting the information provided in the statement. Such documentation shall be supplied within thirty days after either the date of the postmark on the assessor's written request for such documentation or the date that an owner or operator is required to file a statement pursuant to subsection (1) of this section, whichever is later. Any owner or operator who willfully fails or refuses to comply with the assessor's request for written documentation may be assessed a fine of one hundred dollars for each day of such willful failure or refusal. The total amount of all fines that may be assessed by an assessor against an owner or operator in any calendar year shall not exceed three thousand dollars, regardless of the number of leases or units owned or operated by such owner or operator or the number and length of such willful failures or refusals by such owner or operator.

(b) This subsection (3) is effective January 1, 1997.

(4) All statements and documentation filed with the assessor shall be considered private documents and shall be available on a confidential basis only to the assessor, the administrator, the annual study contractor hired pursuant to section 39-1-104, the executive director of the department of revenue, the county treasurer, and their employees. Such statements and documentation shall be available on a confidential basis to the board of assessment appeals and the county board of equalization when information in such statements and documentation is pertinent to an appeal or protest.

(5) (a) Fines imposed pursuant to this section shall be fees of the office of the county assessor. Any unpaid fines imposed pursuant to this section shall be certified to the county treasurer by January 1 of each year and shall be included in the delinquent owner's or operator's property tax statement issued pursuant to section 39-10-103.

(b) This subsection (5) is effective January 1, 1997.
C.R.S. § 39-22-616 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-616
39-22-616. Fees
Status: repealed

39-22-616. Fees. (Repealed)
C.R.S. § 39-22-521 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-521
39-22-521. Credits against tax - employer expenses - public assistance recipients - repeal
Status: repealed

39-22-521. Credits against tax - employer expenses - public assistance recipients - repeal. (1) With respect to taxable years commencing on or after January 1, 1998, and prior to January 1, 2025, there shall be allowed to an employer of any person receiving public assistance pursuant to the Colorado works program set forth in part 7 of article 2 of title 26, a credit, for not more than two years, against the tax imposed by this article in the amount of twenty percent of the employer's annual investment in any one or more of the following services that are incidental to the employer's business:

(a) The provision of child care services or the payment of the costs associated with child care services for children of employees receiving public assistance;

(b) The provision of health or dental insurance for employees receiving public assistance, which health or dental insurance coverage, if less than the coverage provided through medicaid, shall be supplemented by medicaid to provide full medicaid benefits to the employee;

(c) The provision of job training or basic education of employees receiving public assistance;

(d) The provision of programs for the transportation of public assistance employees to and from work.

(2) The tax credit described in subsection (1) of this section shall be in addition to any other credits for which the employer may be eligible pursuant to the provisions of article 30 of this title.

(3) The credit allowed by this section for any income tax year shall not exceed the employer's actual tax liability for such taxable year. If the amount of the credit allowed by this section exceeds the employer's actual tax liability for any income tax year in which the credit authorized in this section is claimed, such excess shall be a tax credit carryover to each of the three income tax years following the unused credit year and shall be applied first to the earliest income tax years possible.

(4) This section is repealed, effective December 31, 2032.
C.R.S. § 39-3-106.5 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-106.5
39-3-106.5. Tax-exempt property - incidental use - exemption - limitations
Status: in_force

39-3-106.5. Tax-exempt property - incidental use - exemption - limitations. (1) If any property, real or personal, which is otherwise exempt from the levy and collection of property tax pursuant to the provisions of section 39-3-106, is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5, such property shall be exempt from the levy and collection of property tax if:

(a) The property is used for such purposes for less than two hundred eight hours, adjusted for partial usage if necessary on the basis of the relationship that the amount of time and space used for such other purpose bears to the total available time and space, during the calendar year; or

(b) The use of the property for such purposes results in either:

(I) Less than ten thousand dollars of gross income to the owner of such property which is derived from any unrelated trade or business, as determined pursuant to the provisions of sections 511 to 513 of the federal "Internal Revenue Code of 1986", as amended; or

(II) Less than ten thousand dollars of gross rental income to the owner of such property.

(1.5) Notwithstanding the provisions of subsection (1) of this section, for property tax years commencing on or after January 1, 1994, if any property, real or personal, which is otherwise exempt from the levy and collection of property tax pursuant to the provisions of section 39-3-106, is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5, such property shall be exempt from the levy and collection of property tax if:

(a) The property is used for such purposes for less than two hundred eight hours, adjusted for partial usage if necessary on the basis of the relationship that the amount of time and space used for such other purpose bears to the total available time and space, during the calendar year; or

(b) The use of the property for such purposes results in:

(I) Less than ten thousand dollars of gross income to the owner of such property which is derived from any unrelated trade or business, as determined pursuant to the provisions of sections 511 to 513 of the federal "Internal Revenue Code of 1986", as amended; and

(II) Less than ten thousand dollars of gross rental income to the owner of such property.

(2) Except as otherwise provided in section 39-3-108 (3) and subsection (3) of this section, if any property, real or personal, that is otherwise exempt from the levy and collection of property tax pursuant to the provisions of sections 39-3-107 to 39-3-113.5 is used on an occasional, noncontinuous basis for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5, such property shall be exempt from the levy and collection of property tax if:

(a) The property is used for such purposes for less than two hundred eight hours, adjusted for partial usage if necessary on the basis of the relationship that the amount of time and space used for such other purpose bears to the total available time and space, during the calendar year; or

(b) The use of the property for such purposes results in less than twenty-five thousand dollars of gross rental income to the owner of such property.

(3) The requirement that property be used on an occasional basis in order to qualify for the exemption set forth in subsection (2) of this section shall not apply to property, real or personal, that is otherwise exempt from the levy and collection of property tax pursuant to the provisions of section 39-3-111 that is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5.
C.R.S. § 39-11-153 — CO Code / Title 39 / Article 11 / Section 39-11-153
39-11-153. Interaction with other law
Status: in_force

39-11-153. Interaction with other law. Notwithstanding any law to the contrary, on or after July 1, 2024, a purchaser, lawful holder, or treasurer shall follow the procedures established in article 11.5 of this title 39 and shall not follow the procedures established in this article 11 concerning the issuance of a deed. Notwithstanding any law to the contrary, on or after July 1, 2024, a treasurer shall not issue a deed pursuant to this article 11.
C.R.S. § 39-28-401 — CO Code / Title 39 / Article 28 / Part 4 / Section 39-28-401
39-28-401. Submission of ballot issue - increased tax on cigarettes and tobacco products -
Status: repealed

39-28-401. Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition. (1) As used in this section, "ballot issue" means the question referred to voters in subsection (2) of this section.

(2) At the election held on November 3, 2020, the secretary of state shall submit to the registered electors of the state for their approval or rejection the following ballot issue: "Shall state taxes be increased by $294,000,000 annually by imposing a tax on nicotine liquids used in e-cigarettes and other vaping products that is equal to the total state tax on tobacco products when fully phased in, incrementally increasing the tobacco products tax by up to 22% of the manufacturer's list price, incrementally increasing the cigarette tax by up to 9 cents per cigarette, expanding the existing cigarette and tobacco taxes to apply to sales to consumers from outside of the state, establishing a minimum tax for moist snuff tobacco products, creating an inventory tax that applies for future cigarette tax increases, and initially using the tax revenue primarily for public school funding to help offset revenue that has been lost as a result of the economic impacts related to COVID-19 and then for programs that reduce the use of tobacco and nicotine products, enhance the voluntary Colorado preschool program and make it widely available for free, and maintain the funding for programs that currently receive revenue from tobacco taxes, with the state keeping and spending all of the new tax revenue as a voter-approved revenue change?"

(3) For purposes of section 1-5-407, the ballot issue is a proposition. Section 1-40-106 (3)(d) does not apply to the ballot issue.

(4) Repealed.
C.R.S. § 39-28.6-103 — CO Code / Title 39 / Article 28.6 / Section 39-28.6-103
39-28.6-103. Tax levied
Status: repealed

39-28.6-103. Tax levied. (1) There is levied a tax upon the sale, use, consumption, handling, or distribution of all nicotine products in this state, excluding nicotine products that are modified risk tobacco products, at the rate of:

(a) Thirty percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2021, but prior to January 1, 2022;

(b) Thirty-five percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2022, but prior to January 1, 2023;

(c) Fifty percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2023, but prior to July 1, 2024;

(d) Fifty-six percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(e) Sixty-two percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2027.

(2) There is levied a tax upon the sale, use, consumption, handling, or distribution of nicotine products that are modified risk tobacco products in this state at the rate of:

(a) Fifteen percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2021, but prior to January 1, 2022;

(b) Seventeen and one-half percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2022, but prior to January 1, 2023;

(c) Twenty-five percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2023, but prior to July 1, 2024;

(d) Twenty-eight percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(e) Thirty-one percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2027.

(3) The tax set forth in this section is collected by the department and is imposed at the time the distributor:

(a) Brings, or causes to be brought, into this state from without the state nicotine products for sale;

(b) Makes, manufactures, or fabricates nicotine products in this state for sale in this state;

(c) Ships or transports nicotine products to retailers in this state to be sold by those retailers; or

(d) Makes a delivery sale.

(4) Repealed.
C.R.S. § 39-22-532 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-532
39-22-532. Advanced industry investment tax credit - definitions
Status: repealed

39-22-532. Advanced industry investment tax credit - definitions. (1) As used in this section, unless the context otherwise requires:

(a) "Advanced industry investment tax credit" or "tax credit" means the credit against income tax created in this section.

(b) "Qualified investment" shall have the same meaning as set forth in section 24-48.5-112 (1)(e), C.R.S.

(c) "Qualified investor" shall have the same meaning as set forth in section 24-48.5-112 (1)(f), C.R.S.

(d) "Qualified small business" shall have the same meaning as set forth in section 24-48.5-112 (1)(g), C.R.S.

(e) "Tax credit certificate" means a tax credit certificate issued to a qualified investor pursuant to section 24-48.5-112 (3), C.R.S.

(2) There shall be allowed an advanced industry investment tax credit against the income taxes imposed pursuant to this article for a qualified investment in a qualified small business. The amount of the credit is the amount determined and authorized by the Colorado office of economic development pursuant to section 24-48.5-112, C.R.S., and set forth in a tax credit certificate.

(3) To claim the advanced industry investment tax credit, the taxpayer shall attach to the taxpayer's tax return a copy of the tax credit certificate. No tax credit is allowed under this section unless the taxpayer provides the copy of the tax credit certificate.

(4) If the allowable advanced industry investment tax credit exceeds the amount of income tax due on the income of the taxpayer for the tax year during which the qualified investment was made, the amount of the tax credit not used as an offset against income taxes in such income tax year is not allowed as a refund. The taxpayer may carry forward and apply the unused credit against the income tax due in each of the five succeeding income tax years, but the taxpayer shall apply the credit against the income tax due for the earliest of the income tax years possible. Any amount of the tax credit that is not used after this period is not refundable.

(5) Repealed.

(6) If the department of revenue determines that there has been a misrepresentation on an application submitted to the Colorado office of economic development pursuant to section 24-48.5-112, C.R.S., the department of revenue shall deny the advanced industry investment tax credit if the misrepresentation relates to whether the applicant was a qualified investor or made a qualified investment. If the misrepresentation relates to whether the investment was made to a qualified small business, the department of revenue shall deny the tax credit only if the applicant knew or should have known at any time before the certification that the representation was false.

(7) If a qualified investor receiving a credit allowed in this section is a partnership, limited liability company, S corporation, or similar pass-through entity, the qualified investor may allocate the credit among its partners, shareholders, members, or other constituent qualified investors in any manner agreed to by such partners, shareholders, members, or other constituent qualified investors. The qualified investor shall certify to the Colorado office of economic development the amount of the credit allocated to each partner, shareholder, member, or other constituent qualified investor, and the office shall issue credit certificates in the appropriate amounts to each partner, shareholder, member, or other constituent qualified investor. Each partner, shareholder, member, or other constituent qualified investor shall be allowed to claim such amount subject to any restrictions set forth in this section and section 24-48.5-112.
C.R.S. § 39-11-130 — CO Code / Title 39 / Article 11 / Section 39-11-130
39-11-130. Fees included in redemption money
Status: in_force

39-11-130. Fees included in redemption money. In case the treasurer is compelled to serve or to publish a notice in a newspaper pursuant to section 39-11-128, then before any person who may have a right to redeem the land, lot, or claim from the tax sale is permitted to redeem, the person shall pay the officer or person who by law is authorized to receive such redemption money the entire amount paid by the applicant for a tax deed for such notices, for abstract and search fees, for the cost of publishing such notices for the use of the person compelled to pay such charges, and for amounts paid to third parties for computer software costs incurred in connection with processing the redemption. If the property therein described is redeemed before the expiration of the period of redemption named in such notice, the purchaser or the purchaser's assigns shall recover, in addition to the purchaser's interest and costs, the cost of such publication and the abstract and search fee.
C.R.S. § 39-26-724 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-724
39-26-724. Components used to produce energy from a renewable energy source - definitions
Status: repealed

39-26-724. Components used to produce energy from a renewable energy source - definitions. (1) (a) For fiscal years commencing on or after July 1, 2006, all sales, storage, and use of components used in the production of alternating current electricity from a renewable energy source, including but not limited to wind, shall be exempt from taxation under parts 1 and 2 of this article.

(b) and (c) Repealed.

(2) As used in this section:

(a) and (a.5) Repealed.

(b) (I) "Components used in the production of alternating current electricity from a renewable energy source" shall include, but shall not be limited to, wind turbines, rotors and blades, solar modules, trackers, generating equipment, supporting structures or racks, inverters, towers and foundations, balance of system components such as wiring, control systems, switchgears, and generator step-up transformers, and concentrating solar power components that include, but are not limited to, mirrors, plumbing, and heat exchangers.

(II) "Components used in the production of alternating current electricity from a renewable energy source" shall not include any components beyond the point of generator step-up transformers located at the production site, labor, energy storage devices, or remote monitoring systems.

(c) Repealed.

(3) The purpose of the exemption authorized in this section is to create additional incentives for developing renewable energy projects not already created by other state or federal law.
C.R.S. § 39-22-2104 — CO Code / Title 39 / Article 22 / Part 21 / Section 39-22-2104
39-22-2104. Filing requirements
Status: in_force

39-22-2104. Filing requirements. An owner of a qualified development to which a credit has been allocated and each qualified taxpayer to which such owner has allocated a portion of said credit, if any, shall file with their state income tax return a copy of the allocation certificate issued by the authority with respect to such development and a copy of the owner's certification to the department as to the allocation of the credit among the qualified taxpayers having ownership interests in such development.
C.R.S. § 39-22-3002 — CO Code / Title 39 / Article 22 / Part 30 / Section 39-22-3002
39-22-3002. Contributions credited to the military family relief fund - appropriation
Status: in_force

39-22-3002. Contributions credited to the military family relief fund - appropriation. (1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-3001 and shall report such amount to the state treasurer, the adjutant general, and the house and senate state, veterans and military affairs committees. The state treasurer shall credit such amount to the military family relief fund.

(2) The general assembly shall appropriate annually from the military family relief fund to the department of revenue its costs of administering moneys designated as contributions to the fund.
C.R.S. § 39-21-111 — CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-111
39-21-111. Jeopardy assessment and demands
Status: in_force

39-21-111. Jeopardy assessment and demands. (1) If the executive director of the department of revenue finds that collection of the tax will be jeopardized by delay, in his discretion, he may declare the taxable period immediately terminated, determine the tax, and issue notice and demand for payment thereof; and, having done so, the tax shall be due and payable forthwith, and the executive director may proceed immediately to collect such tax as provided in section 39-21-114.

(2) In any other case wherein it appears that the revenue is in jeopardy, the executive director of the department of revenue may immediately issue demand for payment; and, regardless of the provisions of sections 39-21-103 and 39-21-105, the tax shall be due and payable forthwith and, in his discretion, the executive director may proceed immediately to collect said tax as provided in section 39-21-114.

(3) Collection under either subsection (1) or (2) of this section may be stayed if the taxpayer gives such security for payment as shall be satisfactory to the executive director.
C.R.S. § 39-28-116 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-116
39-28-116. Minimum price for cigarettes
Status: in_force

39-28-116. Minimum price for cigarettes. (1) On and after January 1, 2021, but before July 1, 2024, no person shall sell or offer for sale cigarettes to a consumer for less than seven dollars per package of twenty cigarettes or seventy dollars per carton of two hundred cigarettes, including all applicable taxes.

(2) On and after July 1, 2024, no person shall sell or offer for sale cigarettes to a consumer for less than seven dollars and fifty cents per package of twenty cigarettes or seventy-five dollars per carton of two hundred cigarettes, including all applicable taxes.

(3) A person who violates subsection (1) or (2) of this section, in addition to other penalties provided by law, shall be liable for a civil penalty in the following amounts:

(a) Five hundred dollars for a first violation within a five-year period;

(b) One thousand dollars for a second violation within a five-year period; and

(c) One thousand five hundred dollars for a third violation within a five-year period.

(4) No person shall be liable under this section for more than one violation of this section during a single day.

(5) The department of revenue shall remit any civil penalties received pursuant to this section to the state treasurer for deposit in the tobacco tax enforcement cash fund created section 39-28-107 (1)(b).

(6) In its annual June forecast, legislative council staff shall report an estimate for the current state fiscal year of the additional sales tax revenue that is attributable to the applicable minimum price set forth in this section. On June 30 of the fiscal year, the state treasurer shall transfer an amount equal to seventy-three percent of the legislative council staff estimate from the general fund to the preschool programs cash fund created in section 26.5-4-209.
C.R.S. § 39-22-5402 — CO Code / Title 39 / Article 22 / Part 54 / Section 39-22-5402
39-22-5402. Definitions
Status: reserved

39-22-5402. Definitions. As used in this part 54, unless the context otherwise requires:

(1) "Allocation certificate" means a statement issued by the authority certifying that a qualified development meets the requirements of this part 54 and specifying the amount of the credit allocated to the owner of a qualified development.

(2) "Allocation plan" means the allocation plan adopted by the authority that governs the selection criteria and preferences for allocating the credits allowed in this part 54 and that is posted on the authority's website.

(3) "Authority" means the Colorado housing and finance authority created in section 29-4-704.

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

(5) "Credit" means the middle-income housing tax credit allowed pursuant to this part 54.

(6) (a) "Credit period" means the period of five taxable years beginning with the taxable year in which a qualified development is placed in service.

(b) As used in this subsection (6), "placed in service" means the date defined by the authority as set forth in the allocation plan and based on 26 CFR 1.46-3 (d).

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

(8) "Middle-income housing unit" means a residential unit in a qualified development that is rent restricted and reserved for occupancy only by middle-income individuals and families.

(9) (a) "Middle-income individuals and families" means individuals and families with an annual income between eighty percent and one hundred twenty percent of the area median income of households of that size in the county in which the qualified development is located; except that, for individuals and families residing in a rural resort county, the annual household income is between eighty percent and one hundred forty percent of the area median income of households of that size in the county in which the qualified development is located.

(b) As used in this subsection (9), "area median income" means the median household income of households of a given size in the county in which the housing is located, as established for a given year by the United States department of housing and urban development.

(c) As used in this subsection (9), "rural resort county" means any county classified as a rural resort county by the division of housing in the department of local affairs as specified in the final report of the Colorado strategic housing working group, dated July 6, 2021, including updates and modifications to the initial classification of a county.

(10) "Owner" means the owner of a qualified development.

(11) (a) "Qualified basis" means the amount that equals the adjusted basis of the qualified development as of the close of the first taxable year of the credit period multiplied by the applicable fraction.

(b) As used in this subsection (11), "adjusted basis" means the adjusted basis amount calculated according to the allocation plan.

(c) As used in this subsection (11), "applicable fraction" means the fraction that has as its numerator the number of middle-income housing units in the qualified development and as its denominator the number of residential units in the qualified development.

(12) "Qualified development" means a housing development that is located in the state and is determined by the authority to meet the criteria established in the allocation plan, including providing the required number of middle-income housing units.

(13) "Qualified taxpayer" means an individual, person, firm, corporation, or other entity that owns an interest, direct or indirect, in a qualified development and that is subject to the taxes imposed by this article 22.

(14) (a) "Rent restricted" means a residential unit in a qualified development for which the gross rent does not exceed thirty percent of the imputed income limitation applicable to the unit.

(b) As used in this subsection (14), "imputed income limitation applicable to the unit" means the income limitation for occupants of the unit calculated based on the number of bedrooms in the unit and using the area median income target elected by the owner, as follows:

(I) In the case of a unit without a separate bedroom, one individual; or

(II) In the case of a unit with one or more separate bedrooms, one and one-half individuals for each separate bedroom.
C.R.S. § 39-29-102 — CO Code / Title 39 / Article 29 / Section 39-29-102
39-29-102. Definitions
Status: in_force

39-29-102. Definitions. As used in this article 29, unless the context otherwise requires:

(1) "Coal" means coal which has been processed into the form in which it is sold or otherwise used. Such processing includes, but is not limited to, cleaning and washing.

(1.5) "Commercial production", for a commercial oil shale facility, means production from such facility in excess of the first fifteen thousand tons per day of oil shale or ten thousand barrels per day of shale oil, whichever is greater. The calculation of the daily production shall be determined by dividing the total production of a calendar month by the total number of days in such month.

(2) "Executive director" means the executive director of the department of revenue.

(2.5) For tax years commencing on or after January 1, 2000, "gas" means natural gas, coalbed methane, and carbon dioxide.

(3) "Gross income" means:

(a) For oil and gas, the net amount realized by the taxpayer for sale of the oil or gas, whether the sale occurs at the wellhead or after transportation, manufacturing, and processing of the product. Net amount shall be calculated pursuant to rules promulgated by the department of revenue on the basis of the gross lease revenues, less deductions for direct costs actually paid or accrued by the taxpayer for transportation, manufacturing, and processing of the product. For purposes of this subsection (3)(a), direct costs include depreciation. Where the parties to the sale are related parties and the sales price is lower than the price for which that oil or gas could otherwise have been sold to a ready, willing, and able buyer and where the taxpayer was legally able to sell the oil or gas to such a buyer, gross income shall be determined by reference to comparable arms-length sales of like kind, quality, and quantity in the same field or area, less deductions for transportation, manufacturing, and processing done prior to the sale. For purposes of this subsection (3)(a), "related parties" shall be defined by the department of revenue pursuant to rules and regulations.

(b) For metallic minerals, the value of ore immediately after its removal from the mine, and does not include any value added subsequent to mining by any treatment processes, such as crushing, grinding or concentration, by transportation from the mine, or by marketing of such ore or any products derived therefrom, but does not include income from the extraction or processing of ores or minerals from mine waste or residue of previously processed ores.

(4) "Gross proceeds", for oil shale, means the value of the oil shale at the point of severance. Such value shall be determined by deducting from the first sales price of the shale oil all costs, including direct and indirect expenditures, for:

(a) Equipment and machinery;

(b) Fragmenting, crushing, conveying, beneficiating, pyrolysis, retorting, refining, and transporting; and

(c) Royalty payments.

(4.5) "Local units of government locally impacted" means units of government in the geographic area wherein reside employees of the operation producing the minerals and mineral fuels taxed pursuant to this article. The geographic area shall be determined on the basis of residence as reported in accordance with section 39-29-110 (1)(d).

(5) "Metallic minerals" means all minerals except molybdenum, oil and gas, carbon dioxide, coal, oil shale, rock, sand, gravel, stone products, earths, limestone, and dolomite.

(6) "Molybdenum ore" means ore which is mined primarily for the extraction of molybdenum therefrom.

(6.5) For tax years commencing on or after January 1, 2000, "oil" means crude oil and condensate.

(7) "Transportation" means the cost of moving identifiable, measurable oil or gas, including gas that is not in need of initial separation, from the point at which it is first identifiable and measurable to the sales point or other point where value is established. Any compression downstream of the meter or measurement point is deductible as a component of transportation. "Gathering" means the movement of an unseparated, bulk production stream to a point, on or off the lease, where the production stream undergoes initial separation into identifiable oil, gas, or free water and is not deductible as transportation. This definition shall not be construed to affect the legal relationship between royalty owners and lessees.
C.R.S. § 39-11-100.3 — CO Code / Title 39 / Article 11 / Section 39-11-100.3
39-11-100.3. Definitions
Status: in_force

39-11-100.3. Definitions. As used in this article, unless the context otherwise requires:

(1) "Date of sale" means the date on which a public auction begins.

(2) "Electronic funds transfer" means a transfer of funds initiated by using an electronic terminal, telephonic instrument, or computer or magnetic tape to order or authorize a financial institution to credit or debit an account. "Electronic funds transfer" does not include a transaction originated by check, draft, or similar paper instrument.

(3) "Negotiable paper" means a bank check, draft, express or post office money order, or cashier's checks approved by the treasurer.

(4) "Public auction" means the sale of lands or town lots under this article at a venue or through a medium that allows members of the public to bid and purchase the lands or town lots.
C.R.S. § 39-1-124 — CO Code / Title 39 / Article 1 / Section 39-1-124
39-1-124. Mailing required to be sent by county assessor or treasurer - reasonable certain
Status: in_force

39-1-124. Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered. If a county assessor or treasurer has reasonable certainty that a mailing or notice required to be sent pursuant to this title 39 will not be delivered to a residential real property address by the United States postal service, the county assessor or treasurer is not required to send the mailing or notice to that residential real property address; except that this section does not apply to notices required to be sent pursuant to sections 39-11-128 and 39-10-111.5 (6)(b).
C.R.S. § 39-1-104.5 — CO Code / Title 39 / Article 1 / Section 39-1-104.5
39-1-104.5. Severed mineral interest - placement on tax roll
Status: in_force

39-1-104.5. Severed mineral interest - placement on tax roll. Any owner of the surface estate from which a mineral interest has been severed, on behalf of himself and any other owners of such interest in the surface, may require the assessor of the county wherein such real estate is situate to place such severed mineral interest, without regard to value, on the tax roll of the county if the owner of the surface estate provides proof of ownership of the severed mineral interest and a record of the creation of the severed mineral interest as shown by the records of the county clerk and recorder. Proof of ownership and the record of creation of the severed mineral interest shall be provided in the form of a certificate prepared by an attorney, a title insurance company, or a title insurance agent authorized to do business in this state.
C.R.S. § 39-5-205 — CO Code / Title 39 / Article 5 / Part 2 / Section 39-5-205
39-5-205. Relocation of a mobile home - collection of taxes
Status: repealed

39-5-205. Relocation of a mobile home - collection of taxes. (1) Any person who intends to remove his or her mobile home from a county or from one location in a county to a new location in the same county shall notify the treasurer of this fact, and all property taxes levied or assessed on such mobile home shall thereupon become due and payable if the mobile home is to be removed from the county. Upon the request of the treasurer, the assessor shall certify to such person the valuation for assessment of the mobile home for the current year.

(2) Repealed.

(3) For property tax years commencing on or after January 1, 1999:

(a) If a mobile home located in a county on the assessment date is to be removed from the county to another county in this state before the next following assessment date, all property taxes levied or assessed on such mobile home shall, upon the mobile home owner providing notice of such removal to the treasurer pursuant to subsection (1) of this section, become due and payable for the current property tax year without proration.

(b) If a mobile home located in a county on the assessment date is to be removed from this state before the next following assessment date, all property taxes levied or assessed on such mobile home shall, upon the mobile home owner providing notice of such removal to the treasurer pursuant to subsection (1) of this section, become due and payable. The value to be placed on the property by the assessor pursuant to this paragraph (b) shall be such proportion of its value for the full calendar year as the number of calendar months in such year the mobile home was located in the original location bears to twelve; but, if the mobile home is to be removed from its original location before the sixteenth day of any calendar month, such month shall be disregarded, and, if the mobile home is to be removed from its original location on or after the sixteenth day of any calendar month, such month shall be considered as a full calendar month.

(4) If the levy for the current year has not then been fixed and made, the levy for the previous year shall be used by the treasurer to determine the amount of taxes due pursuant to this section. At such time as the levy for the current year has been fixed and made, the amount of any taxes collected on the property in excess of the amount correctly due and payable shall be refunded by the treasurer to the owner of the property forthwith; but, in all cases where the amount of taxes so collected is less than the amount correctly due and payable, the amount uncollected shall be considered an erroneous assessment and shall be reported with other erroneous assessments in the manner prescribed by law.
C.R.S. § 39-11.5-112 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-112
39-11.5-112. Certificate of redemption - issuance
Status: in_force

39-11.5-112. Certificate of redemption - issuance. (1) No sooner than fifteen business days following a public auction but no later than five business days following a treasurer's receipt of redemption money paid under section 39-11.5-111, the treasurer shall execute and record in each county where the property or a portion thereof is located a certificate of redemption containing:

(a) The name of the lawful holder;

(b) The name and address of the person redeeming;

(c) The redemption amount paid;

(d) The date of sale;

(e) The description of the property redeemed; and

(f) The treasurer's sale number.

(2) The treasurer shall retain the recorded certificate of redemption in the treasurer's records.

(3) The failure of the treasurer to comply with the provisions of this section does not affect the validity of the sale or the rights of the grantee of the confirmation deed.
C.R.S. § 39-3-208 — CO Code / Title 39 / Article 3 / Part 2 / Section 39-3-208
39-3-208. Auditing of property tax exemption program
Status: in_force

39-3-208. Auditing of property tax exemption program. The state auditor shall periodically audit the property tax exemption program administered pursuant to this part 2 to ensure that the program is operating in compliance with section 3.5 of article X of the state constitution and this part 2. In connection with an audit, the state auditor may suggest means of improving the administration of the program. Upon request, an assessor, a treasurer, the administrator, or the state treasurer shall provide the state auditor with any exemption applications, reports, or other documents relevant to the administration of the program.
C.R.S. § 39-11-101 — CO Code / Title 39 / Article 11 / Section 39-11-101
39-11-101. Notice to delinquent owner
Status: in_force

39-11-101. Notice to delinquent owner. The treasurer shall make a list of all lands and town lots the tax liens on which are subject to sale, describing such land and town lots as the same are described on the tax roll. Except as otherwise provided in section 39-2-117 (1)(a), no later than September 1 of each year, the treasurer shall send a notice by mail, at the person's last-known address, to each person by whom taxes for the previous year are known to be due and unpaid. The notice shall indicate the amount of the person's delinquency and state that if the amount of the delinquency is not paid by the date specified in the notice, which shall not be less than fifteen days from the date of mailing of the notice, the treasurer will advertise and sell a tax lien on the person's property on the date specified in the notice at public auction for the delinquent taxes, interest, and applicable fees. If such list is not made until after September 1, the sale held thereunder shall not be void by reason thereof.
C.R.S. § 39-12-106 — CO Code / Title 39 / Article 12 / Section 39-12-106
39-12-106. Entry by county clerk and recorder of redemption certificate
Status: repealed

39-12-106. Entry by county clerk and recorder of redemption certificate. (Repealed)
C.R.S. § 39-5-105 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-105
39-5-105. Improvements - water rights - valuation
Status: repealed

39-5-105. Improvements - water rights - valuation. (1) Improvements shall be appraised and valued separately from land, except improvements other than buildings on land which is used solely and exclusively for agricultural purposes, in which case the land, water rights, and improvements other than buildings shall be appraised and valued as a unit.

(1.1) (a) (I) Water rights, together with any dam, ditch, canal, flume, reservoir, bypass, pipeline, conduit, well, pump, or other associated structure or device as defined in article 92 of title 37, C.R.S., being used to produce water or held to produce or exchange water to support uses of any item of real property specified in section 39-1-102 (14), other than for agricultural purposes, shall not be appraised and valued separately but shall be appraised and valued with the item of real property served as a unit.

(II) For purposes of this section, valuing the water rights and the item of real property served by the water rights "as a unit" means that any increase in value of the property served with water made available directly, or by exchange, by the use of any dam, ditch, pipeline, canal, flume, reservoir, bypass, conduit, well, pump, or other associated structure or device, as defined in article 92 of title 37, C.R.S., shall be included in the valuation of the real property served by the water rights.

(b) The general assembly finds and declares that the value of water rights, and any dam, ditch, pipeline, canal, flume, reservoir, bypass, conduit, well, pump, or other associated structure or device, as defined in article 92 of title 37, C.R.S., used or held to produce or exchange water, for taxation purposes, should be recognized as a contribution to the value of all of the interests in the entire property served thereby and that the separate valuation of such water rights could result in double taxation. The provision of this subsection (1.1) shall not be construed to exempt any water rights from taxation but shall be construed as setting forth procedures for the valuation thereof.

(2) and (3) Repealed.
C.R.S. § 39-22-204.5 — CO Code / Title 39 / Article 22 / Part 2 / Section 39-22-204.5
39-22-204.5. Accounting periods and methods - limited liability companies
Status: repealed

39-22-204.5. Accounting periods and methods - limited liability companies. (Repealed)
C.R.S. § 39-27-117 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-117
39-27-117. Filing with executive director - when deemed to have been made
Status: in_force

39-27-117. Filing with executive director - when deemed to have been made. (1) Any report, claim, tax return, statement, or other document required or authorized under this part 1 to be filed with, or any payment made to, the executive director of the department of revenue, which:

(a) Is transmitted through the United States mails, shall be deemed filed with and received by the executive director on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed;

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

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

(3) If the date for filing any report, claim, tax return, statement, remittance, or other document, falls upon a Saturday, Sunday, or a legal holiday, it shall be deemed to have been timely filed if filed on the next business day.

(4) Any report, claim, tax return, statement, or other document required or authorized under this part 1 to be filed with the executive director of the department of revenue that is filed electronically shall be treated for all purposes in the same manner as any other report or other document filed electronically pursuant to section 39-21-120.
C.R.S. § 39-28.5-102 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-102
39-28.5-102. Tax levied
Status: repealed

39-28.5-102. Tax levied. (1) Except as set forth in subsection (3) of this section, there is levied a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state, excluding modified risk tobacco products, at the rate of:

(a) Twenty percent of the manufacturer's list price of the tobacco products for the tax levied prior to January 1, 2021;

(b) Thirty percent of the manufacturer's list price of the tobacco products for the tax levied on and after January 1, 2021, but prior to July 1, 2024;

(c) Thirty-six percent of the manufacturer's list price of the tobacco products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(d) Forty-two percent of the manufacturer's list price of the tobacco products for the tax levied on and after July 1, 2027.

(2) There is levied a tax upon the sale, use, consumption, handling, or distribution of modified risk tobacco products in this state at the rate of:

(a) Fifteen percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after January 1, 2021, but prior to July 1, 2024;

(b) Eighteen percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(c) Twenty-one percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after July 1, 2027.

(3) (a) If the total of the tax imposed upon the sale, use, consumption, handling, or distribution of moist snuff under subsection (1) of this section and section 39-28.5-102.5 is less than the minimum moist snuff tax specified in subsection (3)(b) of this section, then the tax imposed upon the sale, use, consumption, handling, or distribution of moist snuff under this section is equal to the minimum moist snuff tax minus the tax imposed under section 39-28.5-102.5.

(b) (I) The minimum moist snuff tax is equal to:

(A) One dollar forty-eight cents for each one and two-tenth ounce container for the tax levied on and after January 1, 2021, but prior to July 1, 2024;

(B) One dollar eighty-four cents for each one and two-tenth ounce container for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and

(C) Two dollars twenty-six cents for each one and two-tenth ounce container for the tax levied on and after July 1, 2027.

(II) The amount specified in subsection (3)(b)(I) of this section is proportionally increased for any container larger than one and two-tenths ounces.

(4) (a) The tax set forth in this section is collected by the department.

(b) In the case of the distributor, the tax set forth in this section is imposed at the time the distributor:

(I) Brings, or causes to be brought, into this state from without the state tobacco products for sale;

(II) Makes, manufactures, or fabricates tobacco products in this state for sale in this state;

(III) Ships or transports tobacco products to retailers in this state to be sold by those retailers; or

(IV) Makes a delivery sale.

(c) In the case a remote retail seller, the tax set forth in this section is imposed at the time the remote retail seller makes a remote retail sale.

(5) Repealed.
C.R.S. § 39-10-113 — CO Code / Title 39 / Article 10 / Section 39-10-113
39-10-113. Removal or transfer of personal property - collection of taxes
Status: repealed

39-10-113. Removal or transfer of personal property - collection of taxes. (1) (a) If at any time after the lien of general taxes has attached the treasurer believes for any reason that any taxable personal property may be removed from the county or may be dissipated or distributed, so that taxes to be levied for the current year may not be collectible, the treasurer may at once proceed to collect the taxes and, if the treasurer deems it necessary, may distrain, seize, and sell the personal property to enforce collection. Upon the treasurer's request, the assessor shall certify to the treasurer the valuation for assessment of the personal property for the current year. If the levy for the current year has not then been fixed and made, the levy for the previous year shall be used to determine the amount of taxes due.

(b) Repealed.

(2) Whenever the assessor notifies the treasurer of the valuation of any taxable personal property, as provided in section 39-5-110 (2), which property the assessor believes might be removed from the county, the treasurer may proceed to collect the taxes on the property 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 personal property as provided in section 39-10-111 if either the treasurer or the assessor deems it necessary. If the levy for the current year has not then been fixed and made, the levy for the previous year shall be used to determine the amount of taxes due.

(3) At such time as the levy for the current year has been fixed and made, the amount of any taxes collected on personal property pursuant to the provisions of subsection (1) of this section in excess of the amount correctly due and payable shall be refunded to the owner of such property forthwith; but in all cases where the amount of taxes so collected is less than the amount correctly due and payable, the amount uncollected shall be considered an erroneous assessment and shall be reported with other erroneous assessments in the manner prescribed by law.
C.R.S. § 39-22-656 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-656
39-22-656. Material advisor - disclosure of reportable or listed transactions
Status: in_force

39-22-656. Material advisor - disclosure of reportable or listed transactions. (1) (a) A material advisor shall disclose any reportable or listed transaction to the department on a form provided by the department within six months of each transaction.

(b) The disclosure described in paragraph (a) of this subsection (1) shall include information identifying and describing the reportable or listed transaction and any potential tax benefits expected to result from the transaction, and the disclosure may include other information as required by the department by rules promulgated in accordance with section 39-21-112 (1).

(2) If a material advisor is required to file an income tax return disclosing a reportable transaction under section 6111 of the internal revenue code, the material advisor shall provide the department with a copy of the income tax return.
C.R.S. § 39-3.5-106 — CO Code / Title 39 / Article 3.5 / Section 39-3.5-106
39-3.5-106. State treasurer to pay county treasurer an amount equivalent to deferred taxes
Status: in_force

39-3.5-106. State treasurer to pay county treasurer an amount equivalent to deferred taxes. (1) Pursuant to section 39-3.5-105.5, the state treasurer shall loan the amount certified as deferred in the certificate of deferral to a taxpayer deferring property taxes under this article. By April 30, 2003, and by each April 30 thereafter, the state treasurer shall pay the amount of each taxpayer's loan to the county treasurer in which the taxpayer's homestead property is located. The total amount paid by the state treasurer shall be distributed by the county treasurer in the same manner the tax would have been if regularly paid.

(2) The state treasurer shall maintain an account for each tax-deferred property and shall accrue interest, beginning May 1 of the calendar year in which the deferral was claimed, on the amount certified as deferred in the certificate of deferral. The state treasurer shall insure that each account for tax-deferred property complies with this article.

(3) If a taxpayer defers all or part of the property taxes due for a property tax year and the county treasurer receives a payment from, or on behalf of, the taxpayer so that the total received from the state treasurer and the payer is greater than the taxpayer's property taxes due, then the county treasurer shall refund the excess to the payer of the taxes.
C.R.S. § 39-21-110 — CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-110
39-21-110. Interest on overpayments - repeal
Status: repealed

39-21-110. Interest on overpayments - repeal. (1) Interest shall be allowed and paid upon any overpayment in respect to any tax or charge administered pursuant to this article 21 at the rate imposed under section 39-21-110.5. Such interest shall be allowed and paid as follows:

(a) In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken;

(b) Except as provided in subsection (1)(c) of this section, in the case of a refund, from the date of the overpayment to a date, to be determined by the executive director of the department of revenue or their delegate, preceding the date of the refund by not more than thirty days, whether or not such refund is accepted by the taxpayer after tender of such refund to the taxpayer. The acceptance of such refund shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon; or

(c) (I) In the case of a refund claim made by a purchaser for sales or use tax paid to a vendor under section 39-26-703 (2) on or after July 1, 2022, but before July 1, 2026, from the date that the claim for refund was filed to a date, to be determined by the executive director of the department of revenue or their delegate, preceding the date of the refund by not more than thirty days, whether or not such refund is accepted by the taxpayer after tender of such refund to the taxpayer, but only if the date of the refund is more than one hundred eighty days from the date the claim for refund was filed. The acceptance of such refund shall be without prejudice to any right of the purchaser to claim any additional overpayment and interest thereon.

(II) This subsection (1)(c) is repealed, effective July 1, 2030.

(1.5) Notwithstanding any other provision of this section to the contrary, a payment not made incident to a bona fide and orderly discharge of an actual liability or a liability reasonably assumed to be imposed by law is not an overpayment for the purposes of this section only, and interest is not payable on the payment. For purposes of this subsection (1.5), the following burdens of proof shall apply:

(a) If a taxpayer's total payments are less than or equal to twice the amount of the actual tax liability, then the department shall bear the burden of proving, by a preponderance of the evidence, that such payments were not made incident to a bona fide and orderly discharge of an actual liability or a liability reasonably assumed to be imposed by law; and

(b) If a taxpayer's total payments are more than twice the amount of the actual tax liability, then the taxpayer shall bear the burden of proving, by a preponderance of the evidence, that such payments were made incident to a bona fide and orderly discharge of an actual liability or a liability reasonably assumed to be imposed by law.

(2) Any portion of any tax or charge administered pursuant to this article 21 or any interest, assessable penalty, additional amount, or addition to a tax or charge which has been erroneously refunded shall bear interest at the rate imposed under section 39-21-110.5 from the date of the payment of the refund.

(3) If any overpayment of any tax or charge administered pursuant to this article 21 is refunded within ninety days after the last date prescribed for filing the return of such tax or charge, determined without regard to any extension of time for filing the return, no interest shall be allowed under subsection (1) of this section on such overpayment.

(4) If the amount of any income tax is reduced by reason of a carry-back of a net operating loss, such reduction in tax shall not affect the computation of interest under this section for the period ending with the last day of the taxable year in which the net operating loss arises. If any overpayment of income tax results from a carry-back of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year in which such net operating loss arises.
C.R.S. § 39-31-103 — CO Code / Title 39 / Article 31 / Section 39-31-103
39-31-103. Department of human services - outreach - departmental information sharing
Status: in_force

39-31-103. Department of human services - outreach - departmental information sharing. (1) The department of human services shall conduct outreach for the grants available under this article. As part of this duty, the department shall:

(a) Target the outreach to participants in other state benefit programs;

(b) Incorporate the outreach into existing media campaigns;

(c) Work with county departments of human or social services;

(d) Collaborate with interested community-based organizations, including sharing of outreach expenses; and

(e) Undertake any other measures that it deems necessary to ensure collaboration and cost-effective outreach that improves program participation.

(2) The department of human services may solicit, receive, and expend gifts, grants, or donations from any person, including community-based organizations, for the purpose of paying any part of the outreach.

(3) (a) On or before July 1, 2015, and July 1 of every odd-numbered year thereafter, the department of human services shall report to the public health care and human services committee of the house of representatives and the health and human services committee of the senate, or any successor committees, about its outreach conducted pursuant to this section. In the report, the department shall include a description of:

(I) The types of outreach undertaken by the department;

(II) The success of the outreach as measured by public participation, including the participation by eligible members of racial and ethnic minority populations, or other indicators that the department can evaluate;

(III) Any recommendations for statutory changes that would help improve program participation; and

(IV) Any other recommendations related to the grants made under this article.

(b) This subsection (3) is exempt from the provisions of section 24-1-136 (11), C.R.S., and the periodic reporting requirements of this section are effective until changed by the general assembly acting by bill.

(4) Nothing in this section changes the department of revenue's responsibility to create the grant forms and to pay the grants under this article.

(5) The department of revenue and the department of human services shall share information and collaborate as is necessary for each department to efficiently administer this article.
C.R.S. § 39-22-612 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-612
39-22-612. Certificate of nonresidence
Status: repealed

39-22-612. Certificate of nonresidence. (Repealed)
C.R.S. § 39-27-103.5 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-103.5
39-27-103.5. Refunds of the tax paid on special fuel
Status: repealed

39-27-103.5. Refunds of the tax paid on special fuel. (Repealed)
C.R.S. § 39-11-104 — CO Code / Title 39 / Article 11 / Section 39-11-104
39-11-104. Publisher's affidavit - form
Status: in_force

39-11-104. Publisher's affidavit - form. (1) Every publisher or printer who publishes such list and notice, immediately after the last publication thereof, shall transmit to the treasurer of the proper county an affidavit of such publication made by such publisher, printer, or some other person to whom the fact of publication is known, and no publisher or printer shall be paid for such publication if he fails to transmit such affidavit within fourteen days after the last publication.

(2) Such affidavit shall be substantially in the following form:

"I, .............., publisher (or printer) of the .............., a .............. newspaper, printed and published in the county of .................. and state of Colorado, do hereby certify that the foregoing notice and list were published in said newspaper, once in each week, for ...... successive weeks, the last of which publications was made prior to the ................ day of ................, A.D. 20...., and that copies of each number of said paper in which said notice and list were published were delivered by carriers or transmitted by mail to each of the subscribers of said paper, according to the accustomed mode of business in this office.

....................,

Publisher (or Printer) of the ...................

STATE OF COLORADO )

) ss.

County of ..................................................)

The above certificate of publication was subscribed and sworn to before me by the above named .................., who is personally known to me to be the identical person described in the above certificate, on the .................. day of .................., A.D. 20.... .

.................................

(SEAL)"
C.R.S. § 39-6-112 — CO Code / Title 39 / Article 6 / Section 39-6-112
39-6-112. Valuation of tunnels
Status: in_force

39-6-112. Valuation of tunnels. (1) A tunnel excavated for the mere purpose of exploration and discovery of mines on the public domain shall be deemed to be real property and shall be listed and valued for assessment by the name thereof unless it becomes a part of a producing mine, in which case it shall be considered a parcel thereof. A tunnel excavated for the drainage of, or the exploration of, or for giving access to the mines of those excavating such tunnel shall be deemed an appurtenance to such mines. A tunnel excavated for the drainage of, or the operation of, or for giving access to mines of persons other than those excavating such tunnel shall be deemed real property and shall be listed and valued for assessment by the name thereof.

(2) Whenever any such tunnel not appurtenant to or a parcel of a mine is situated partly in one county and partly in another county or counties or in lesser political subdivisions, the valuation thereof shall be apportioned between such counties by allocating the total value thereof between such counties or lesser political subdivisions in the proportion that the length of the center line thereof within each such county or lesser political subdivision bears to the total length thereof.
C.R.S. § 39-3-119 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-119
39-3-119. Inventories - materials and supplies - held for consumption or primarily for sal
Status: in_force

39-3-119. Inventories - materials and supplies - held for consumption or primarily for sale - exemption. Inventories of merchandise and materials and supplies that are held for consumption by any business or are held primarily for sale shall be exempt from the levy and collection of property tax. The property tax administrator shall publish in the manuals, appraisal procedures, and instructions prepared and published pursuant to section 39-2-109 (1)(e) a definition or description of the types of personal property that are "held for consumption by any business" and therefore exempt from the levy and collection of property tax pursuant to this section.
C.R.S. § 39-22-407 — CO Code / Title 39 / Article 22 / Part 4 / Section 39-22-407
39-22-407. Accounting periods and methods
Status: in_force

39-22-407. Accounting periods and methods. The provisions of section 39-22-111 shall apply to trusts and estates to the extent not inconsistent with sections 39-22-401 to 39-22-404.
C.R.S. § 39-2-130 — CO Code / Title 39 / Article 2 / Section 39-2-130
39-2-130. Membership of the advisory committee - terms - compensation - meetings
Status: repealed

39-2-130. Membership of the advisory committee - terms - compensation - meetings. (1) Said advisory committee shall be comprised of the following five members, no more than three of whom shall be affiliated with the same political party and all of whom shall be appointed by the governor with the consent of the senate:

(a) One assessor and one nonassessor appointed from the counties of seventy-five thousand or more population according to the most recent federal census;

(b) One assessor and one nonassessor appointed from the counties of less than seventy-five thousand population according to the most recent federal census; and

(c) One nonassessor from the western slope.

(2) (a) The governor shall appoint one of the nonassessor members as chairman of the advisory committee.

(b) The governor shall appoint the assessor members from among the certified assessors recommended by the Colorado assessors association.

(3) Initially, two members shall be appointed to the advisory committee for two-year terms and three members for four-year terms. Thereafter, appointments to the advisory committee shall be for terms of four years each. Vacancies on the advisory committee shall be filled by appointment of the governor for the unexpired term.

(4) Members of said committee shall be compensated on a per diem allowance basis at the rate of thirty-five dollars per day and shall be reimbursed for their actual and necessary expenses. Per diem compensation, not to exceed thirty days in any calendar year, shall be paid only when the advisory committee is in session.

(5) The advisory committee shall meet at least quarterly but may meet more frequently upon call of the chairman and may hold hearings as deemed necessary. A quorum of at least three members shall be required to conduct official business.

(6) Repealed.
C.R.S. § 39-26-119 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-119
39-26-119. License and tax additional
Status: in_force

39-26-119. License and tax additional. The license and tax imposed by this part 1 shall be in addition to all other licenses and taxes imposed by law, except as otherwise provided in this part 1.
C.R.S. § 39-5-111 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-111
39-5-111. Livestock, agricultural products - not valued, when
Status: repealed

39-5-111. Livestock, agricultural products - not valued, when. (Repealed)
C.R.S. § 39-22-607 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-607
39-22-607. Estimated tax deposited with treasurer
Status: in_force

39-22-607. Estimated tax deposited with treasurer. All moneys remitted as payments of estimated tax shall be deposited daily with the state treasurer and shall be allocated in accordance with the provisions of section 39-22-623.
C.R.S. § 39-22-508 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-508
39-22-508. Credit for property taxes attributable to pollution control property
Status: repealed

39-22-508. Credit for property taxes attributable to pollution control property. (Repealed)
C.R.S. § 39-22-524 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-524
39-22-524. Tax credit for individuals contributing matching funds for individual developmen
Status: repealed

39-22-524. Tax credit for individuals contributing matching funds for individual development accounts - repeal. (Repealed)
C.R.S. § 39-29-107.5 — CO Code / Title 39 / Article 29 / Section 39-29-107.5
39-29-107.5. Credit allowed for prior payment of impact assistance
Status: repealed

39-29-107.5. Credit allowed for prior payment of impact assistance. (Repealed)
C.R.S. § 39-3.5-108 — CO Code / Title 39 / Article 3.5 / Section 39-3.5-108
39-3.5-108. Notice to taxpayer regarding duty to claim deferral annually
Status: in_force

39-3.5-108. Notice to taxpayer regarding duty to claim deferral annually. As soon as practicable after January 1, the state treasurer shall send a deferral notice to any taxpayer who has claimed a deferral of property taxes in the previous calendar year. The deferral notice must be substantially in the following form:

To: (name of taxpayer)

If you want to defer the collection of ad valorem property taxes on your homestead for the assessment year ending on December 31, , you must file a claim for deferral not later than April 1, , with (state treasurer or the name of third-party administrator, if applicable). Forms for filing the claims are available at (website and mailing address for state treasurer or third-party administrator, if applicable).

If you fail to file your claim for deferral on or before April 1, , your real property taxes will be due and payable in accordance with the schedule set out in the tax notice you separately received from your county treasurer.

If you change your permanent address at any time during the assessment year ending on December 31, , you must notify the state treasurer promptly.
C.R.S. § 39-2-127 — CO Code / Title 39 / Article 2 / Section 39-2-127
39-2-127. Board of assessment appeals meetings - proceedings - representation before board
Status: in_force

39-2-127. Board of assessment appeals meetings - proceedings - representation before board. (1) The board of assessment appeals shall maintain its headquarters in the city and county of Denver but may transact its official business at any other place within the state. All its sessions shall be open to the public, and full and correct minutes thereof shall be kept, and such minutes shall be a public record open to public inspection.

(2) At the direction of the chairman and with the agreement of the parties before the board, one or more of the members of the board of assessment appeals may conduct hearings in Denver or in a county of closer location to the subject property, administer oaths, examine witnesses, receive evidence, issue subpoenas, and render preliminary decisions subject to concurrence and modification by agreement of at least two members of the board. An additional board member may be added after a hearing to review the evidence and hearing transcript or recording and render a decision in the event the board members who conducted the hearing are unable to reach a decision.

(3) Upon request of any member of the board, legal counsel provided by the office of the attorney general shall attend hearings on appeals before the board and shall advise the board as to matters of procedure, evidence, and law arising in the course of such appeals. Upon the board's own motion, legal counsel shall provide other legal services to the board. When the state property tax administrator is a party to the appeal, such legal counsel shall not be the same legal counsel who advises or represents the state property tax administrator at proceedings before the board.

(4) Any person who is a party in a proceeding before the board may appear on his or her own behalf or be represented by an attorney admitted to practice law in this state or by any other individual of his or her choice. A trust may be represented by an attorney admitted to practice law in this state, by the trustee of the trust, or by the trustee's designee.

(5) The board may permit, in its discretion and upon prior written application, the intervention of another affected party in a matter pending before the board. The board may limit or restrict the participation of an intervenor in such manner as the board, in its discretion, orders.

(6) The board of assessment appeals shall issue a written decision for each appeal it hears. Each such written decision must either be a summary decision or a full decision; however, a summary decision may only be issued upon request for a summary decision made by both parties before the board. A full decision must contain specific findings of fact and conclusions of law. A summary decision need not contain specific findings of fact and conclusions of law. If the board has issued a summary decision, a party dissatisfied with the summary decision may file a written request with the board for a full decision. The written request must be received by the board within ten working days after the date on which the summary decision was mailed. Timely filing of the written request with the board is a prerequisite to review of the board's decision by the court of appeals. Upon timely request for a full decision, the board shall issue a full decision and enter it as the final decision in the appeal subject to judicial review by the court of appeals as provided in section 39-8-108 (2) or 39-10-114.5 (2).
C.R.S. § 39-22-106 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-106
39-22-106. Colorado personal exemptions of a resident individual
Status: in_force

39-22-106. Colorado personal exemptions of a resident individual. A resident individual shall be entitled to a Colorado exemption of zero dollars.
C.R.S. § 39-3.5-101 — CO Code / Title 39 / Article 3.5 / Section 39-3.5-101
39-3.5-101. Definitions
Status: in_force

39-3.5-101. Definitions. As used in this article 3.5, unless the context otherwise requires:

(1) "Homestead" means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure and an owner-occupied mobile home.

(1.5) "Mobile home" means any wheeled vehicle, exceeding either eight feet in width or thirty-two feet in length, excluding towing gear and bumpers, without motive power, which is designed and commonly used for occupancy by persons for residential purposes, in either temporary or permanent locations, and which may be drawn over the public highways by a motor vehicle.

(1.8) "Person called into military service" means a member of the Army National Guard of the United States, the Army reserve, the Naval reserve, the Marine Corps reserve, the Air National Guard of the United States, the Air Force reserve, or the Coast Guard reserve who has been ordered to active duty pursuant to 10 U.S.C. sec. 12301 (a) or 12302 for a period of more than thirty consecutive days in a time of war or national emergency declared by the congress or the president of the United States. "Active duty" includes any period during which a person called into military service is absent from duty on account of sickness, wounds, leave, or other lawful cause.

(2) "Real property taxes" means all ad valorem taxes levied on a homestead, including special assessments and all other charges which are recoverable by law at the annual real estate tax sale, and includes special assessments and all other charges which are recoverable by law at the personal property tax sale of a mobile home, as provided in section 39-10-111.

(2.5) "State treasurer" includes a third-party administrator that enters into a contract with the state treasurer to administer the property tax deferral program created in this article 3.5 in accordance with section 39-3.5-103.5 (2).

(3) "Tax-deferred property" means the property upon which real property taxes are deferred pursuant to this article.

(3.5) "Tax-growth cap" means:

(a) For property tax years commencing before January 1, 2025, an amount equal to the average of a person's real property taxes paid on the same homestead for the two property tax years preceding the year a deferral is claimed, increased by four percent; and

(b) For property tax years commencing on or after January 1, 2025, an amount equal to the average of a person's real property taxes paid on the same homestead for the two property tax years preceding the year a deferral is claimed.

(4) "Taxpayer" means a person who has filed or whose guardian, conservator, or attorney-in-fact has filed a claim for deferral pursuant to this article or persons who have jointly filed a claim for deferral under this article.
C.R.S. § 39-22-4707 — CO Code / Title 39 / Article 22 / Part 47 / Section 39-22-4707
39-22-4707. Financial institutions
Status: in_force

39-22-4707. Financial institutions. (1) A financial institution is not required to:

(a) Designate an account as a first-time home buyer savings account, or designate the beneficiaries of an account, in the financial institution's account contracts or systems or in any other way;

(b) Track the use of money withdrawn from a first-time home buyer savings account; or

(c) Report any information to the department or any other governmental agency that is not otherwise required by law.

(2) A financial institution is not responsible or liable for:

(a) Determining or ensuring that an account holder is eligible for a subtraction under section 39-22-104 (4)(w)(I);

(b) Determining or ensuring that money in the account is used for an eligible expense; or

(c) Reporting or remitting taxes or penalties related to use of money in a first-time home buyer savings account.

(3) In implementing this part 47 and section 39-22-104 (3)(k) and (4)(w), the department shall not establish any administrative, reporting, or other requirements on financial institutions that are outside the scope of normal account procedures.
C.R.S. § 39-3.5-119 — CO Code / Title 39 / Article 3.5 / Section 39-3.5-119
39-3.5-119. Release of information identifying individuals claiming deferral
Status: in_force

39-3.5-119. Release of information identifying individuals claiming deferral. (1) Notwithstanding the provisions of part 2 of article 72 of title 24, C.R.S., or any other provision of law to the contrary, county treasurers and the state treasurer shall deny requests from individuals, corporations, or other private entities to inspect or produce the names, addresses, phone numbers, social security numbers, or other information identifying individuals who claim deferrals pursuant to this article.

(2) Nothing in this section shall be construed to prohibit individuals from examining records recorded in county records by the county clerk and recorder nor shall it be construed to prohibit the disclosure of information:

(a) Required in connection with granting or denying a claim for deferral;

(b) Required in connection with an administrative, judicial, or other legal proceeding;

(c) Required in connection with the conveyance, sale, or encumbrance of a specific property;

(d) When the information is contained in a statistical compilation or other informational summary that does not disclose individual identifying information; or

(e) When the individual claiming the exemption has agreed to the disclosure.
C.R.S. § 39-26-201 — CO Code / Title 39 / Article 26 / Part 2 / Section 39-26-201
39-26-201. Definitions
Status: in_force

39-26-201. Definitions. In addition to the definitions in section 39-26-102, as used in this part 2, unless the context otherwise requires:

(1) "Acquisition charges or costs" includes "purchase price", as defined in section 39-26-102 (7).

(2) "Person" means an individual, corporation, limited liability company, partnership, firm, joint venture, association, estate, trust, receiver, or group acting as a unit and includes the plural as well as the singular number.

(3) "Storage" or "storing" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.
C.R.S. § 39-26-122.5 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-122.5
39-26-122.5. Collection of sales tax - enhanced efficiencies - intergovernmental agreements w
Status: repealed

39-26-122.5. Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration - repeal. (1) The general assembly hereby finds and declares that:

(a) It is in the best interest of the state, local governments, and taxpayers to have sales tax collected in the most efficient and effective manner feasible;

(b) Sales taxes can be administered and collected most efficiently when the governmental entities that collect the taxes cooperate and share responsibilities to collect and distribute revenues from the taxes;

(c) The administrative burden on taxpayers is lessened when governmental entities cooperate and agree on the processes used to administer and collect sales taxes;

(d) Broad authority and precedent exist for governmental entities to operate more efficiently and effectively by contracting with each other to cooperate in carrying out their respective responsibilities;

(e) The purpose of this section is to encourage the state to work cooperatively with counties and other local governments in the administration and collection of sales taxes in the state to enhance efficiencies and procedures for the benefit of both the department of revenue and local governments.

(2) The executive director of the department of revenue may enter into an intergovernmental agreement with any county for the purpose of enhancing the systemic efficiencies and procedures used in the collection of state and local sales taxes. Such agreement shall be entered into on behalf of and for the benefit of both the county and the department. In addition, a municipality may be included as a party to the agreement to further the same efficiencies and procedures to be enhanced by the agreement between the executive director and a county. The agreement may allow the parties to share in providing any function or service lawfully authorized to each of the parties, including the sharing of costs, information, or duties related to the collection of sales taxes within the boundaries of the county.

(3) The executive director of the department of revenue shall annually provide information to the finance committees of the house of representatives and the senate, or any successor committees, on any agreements entered into in accordance with the provisions of this section and any enhanced effectiveness or procedures that have been achieved as result of the agreements. Such information shall be incorporated into an existing report provided on annual basis by the executive director to the committees.

(4) This section is repealed, effective July 1, 2025.
C.R.S. § 39-22-512 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-512
39-22-512. Commercial, industrial, and agricultural energy credit
Status: repealed

39-22-512. Commercial, industrial, and agricultural energy credit. (Repealed)
C.R.S. § 39-32-105 — CO Code / Title 39 / Article 32 / Section 39-32-105
39-32-105. Credit against tax - investment in technology infrastructure
Status: in_force

39-32-105. Credit against tax - investment in technology infrastructure. (1) There shall be allowed to any person as a credit against the tax imposed by article 22 of this title, for income tax years commencing on or after January 1, 1999, but prior to January 1, 2005, an amount equal to ten percent of the amount of the total investment made during such years in technology infrastructure required to provide internet access in rural technology enterprise zones. Such credit may be claimed only for specific capital investments in technology infrastructure that will qualify for income tax credits in such zone as specified by the public utilities commission pursuant to section 39-32-104 (1)(d). The credit claimed by a person pursuant to this section shall not exceed one hundred thousand dollars in any one tax year.

(2) If the credit allowed under this section exceeds the income taxes otherwise due on the claimant's income, the amount of the credit not used as an offset against income taxes may be carried forward as a tax credit against subsequent years' income tax liability for a period not to exceed ten years and shall be applied first to the earliest years possible.
C.R.S. § 39-33-103 — CO Code / Title 39 / Article 33 / Section 39-33-103
39-33-103. Amount of rebate for costs incurred prior to July 1, 2009 - repeal
Status: repealed

39-33-103. Amount of rebate for costs incurred prior to July 1, 2009 - repeal. (Repealed)
C.R.S. § 39-11.5-108 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-108
39-11.5-108. Conduct of public auction - conduct of treasurer - bidding rules - method of pay
Status: in_force

39-11.5-108. Conduct of public auction - conduct of treasurer - bidding rules - method of payment. (1) To conduct the public auction in an efficient and equitable manner, the treasurer is granted broad powers to set the bidding rules governing the public auction. Such powers include:

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

(b) Determining the order in which the public auction is conducted; and

(c) Setting minimum bid increases.

(2) (a) The treasurer shall announce bidding rules at the beginning of the public auction. The bidding rules apply to all bidders throughout the public auction.

(b) If the public auction is conducted by means of the internet or other electronic medium, the treasurer shall post the internet bidding rules on the electronic medium at least fourteen calendar days before the date of sale. The bidding rules apply to all bidders throughout the public auction.

(3) Notwithstanding subsection (1) of this section, the treasurer shall:

(a) Only accept bids that are greater than the combined value of the amount owed to the lawful holder and the fees and costs incurred by the treasurer in complying with this article 11.5; and

(b) Not accept bids made by a county official or a county employee acting in their individual capacity or by an immediate family member of a county official or a county employee.

(4) When the treasurer conducts a public auction in accordance with this article 11.5, the treasurer may accept payment of the purchase price in the form of cash, cashier's check, bank check, or electronic funds transfer, subject to the treasurer's bidding rules.
C.R.S. § 39-3.5-102 — CO Code / Title 39 / Article 3.5 / Section 39-3.5-102
39-3.5-102. Deferral of tax on homestead - qualifications - filing of claim
Status: in_force

39-3.5-102. Deferral of tax on homestead - qualifications - filing of claim. (1) (a) Subject to the provisions of this article 3.5, a person who is sixty-five years of age or older or who is a person called into military service on January 1 of the year in which the person files a claim under this section may elect to defer the payment of real property taxes. To exercise this option, the taxpayer must file a claim for deferral with the state treasurer. The claim must be filed after January 1 and on or before April 1 of each year in which the taxpayer claims the deferral.

(b) Notwithstanding paragraph (a) of this subsection (1), a person called into military service at any time between January 1, 2003, and June 30, 2003, may defer the payment of real property taxes for the property tax year 2002 by filing a claim pursuant to this section on or before June 30, 2003.

(c) (I) Subject to the provisions of this article 3.5, including the limitations set forth in subsection (1)(c)(II) of this section, beginning January 1, 2023, a person who is not otherwise eligible for deferral under this section may elect to defer the payment of the portion of real property taxes that exceed the person's tax-growth cap. To exercise this option, the taxpayer must file a claim for deferral with the state treasurer. The taxpayer must file the claim after January 1 and on or before April 1 of each year in which the taxpayer claims the deferral.

(II) In addition to any other limitations set forth in this article 3.5, the minimum amount of real property taxes that may be deferred under this subsection (1)(c) at one time is one hundred dollars, and the total amount of real property taxes that a person may defer under this subsection (1)(c) for all years shall not exceed ten thousand dollars. If a taxpayer's surviving spouse elects to continue deferral under section 39-3.5-112 (1.5)(a), the same total limit applies to the taxpayer and the surviving spouse.

(III) A person who previously deferred real property taxes as a person called into military service but is no longer eligible for a new deferral on that basis may defer additional real property taxes under this subsection (1)(c).

(2) When a taxpayer who is sixty-five years of age or older, who is a person called into military service, or who is otherwise eligible under subsection (1)(c) of this section files a valid claim for deferral under subsection (1) of this section, it has the effect of:

(a) Deferring the payment of the taxpayer's real property taxes or in the case of a person who is otherwise eligible, a portion of the taxpayer's real property taxes, for the calendar year previous to the year in which the claim is filed;

(b) Continuing the deferral of taxes which have been deferred under this article for previous years which have not become delinquent pursuant to section 39-3.5-111;

(c) Terminating and releasing the lien for the general taxes so deferred created by section 39-1-107 and substituting therefor the lien for said deferred taxes created by section 39-3.5-105.

(2.5) (a) A person called into military service may defer only the real property taxes payable in a year in which the person is a person called into military service. A person who is no longer a person called into military service may file a valid claim in a subsequent year to continue the prior allowable deferral of taxes.

(b) A person who defers a portion of real property taxes under subsection (1)(c) of this section may file a valid claim in a subsequent year to continue the prior allowable deferral of taxes.

(3) If a guardian, conservator, or attorney-in-fact has been appointed for a taxpayer otherwise qualified to claim deferral of taxes under this article, the guardian, conservator, or attorney-in-fact may act for such taxpayer in claiming the deferral.
C.R.S. § 39-5-109 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-109
39-5-109. Inventory schedules - valuation
Status: repealed

39-5-109. Inventory schedules - valuation. (Repealed)
C.R.S. § 39-5-202 — CO Code / Title 39 / Article 5 / Part 2 / Section 39-5-202
39-5-202. Taxation of mobile homes - effective date
Status: in_force

39-5-202. Taxation of mobile homes - effective date. Commencing January 1, 1978, mobile homes shall be subject to ad valorem taxation under the provisions of articles 1 to 9 of this title as if they were real property but shall be subject to the provisions of article 10 of this title concerning the collection of taxes as if they were personal property.
C.R.S. § 39-22-655 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-655
39-22-655. Penalty for failure to disclose a reportable or listed transaction
Status: in_force

39-22-655. Penalty for failure to disclose a reportable or listed transaction. (1) (a) Except as provided in paragraph (b) of this subsection (1), a taxpayer that fails to disclose a reportable transaction as required by section 39-22-653 shall be subject to a penalty of up to fifteen thousand dollars.

(b) A taxpayer that fails to disclose a listed transaction as required by section 39-22-653 shall be subject to a penalty of up to fifty thousand dollars.

(2) Any penalty imposed by this section shall be in addition to any other penalty imposed by articles 21 and 22 of this title.

(3) For purposes of this section, if two or more members of the same combined report or consolidated return participate in the same reportable or listed transaction, the penalty imposed by subsection (1) of this section shall only be imposed once on the combined report or consolidated return.
C.R.S. § 39-12-105 — CO Code / Title 39 / Article 12 / Section 39-12-105
39-12-105. Certificate of redemption
Status: in_force

39-12-105. Certificate of redemption. (1) Upon application of any party to redeem any real property for which a tax lien was sold or a tax deed was issued under the provisions of article 11 of this title, and being satisfied that such party has a right to redeem the same, and upon the payment of the proper amount, the treasurer shall issue to such party a certificate of redemption, describing the tract redeemed as in the certificate of sale and giving the date of redemption, the amount paid, and by whom redeemed and shall make the proper entries in the book of sales in the treasurer's office.

(2) For each certificate so delivered, the treasurer shall be entitled to a fee as provided in section 30-1-102, C.R.S.
C.R.S. § 39-5-113.5 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-113.5
39-5-113.5. Works of art - apportionment of value
Status: in_force

39-5-113.5. Works of art - apportionment of value. (1) Any persons owning any works of art which are apt to be displayed in any county of the state during any calendar year shall indicate in a statement accompanying their personal property schedule the kind and description of such works of art and the estimated period of time during the calendar year in which such works of art are to be so displayed and shall provide to the assessor proof of exemption pursuant to the provisions of sections 39-3-123 and 39-26-102 (2.5). Failure to file a statement results in forfeiture of a claim for exemption in that calendar year.

(2) The assessor of the county in which such works of art are displayed shall determine its value in the proportion that the periods of time during which such works of art may be displayed bear to the full calendar year. He shall furnish a copy of such valuation to the owner of such works of art or to his agent.
C.R.S. § 39-27-123 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-123
39-27-123. Department of transportation - special fuels - impact - report
Status: in_force

39-27-123. Department of transportation - special fuels - impact - report. (1) On or before January 1, 2017, the department of transportation, the department of revenue, the division of oil and public safety in the department of labor and employment, and the Colorado energy office shall jointly prepare and submit a report to the transportation legislation review committee created in section 43-2-145 (1), C.R.S. The report must include:

(a) An evaluation of the effectiveness of any statutory provision included in House Bill 13-1110, enacted in 2013;

(b) An analysis of the impact of alternative fuels for propelling a motor vehicle on the public roads and highways of this state and on the amount of excise taxes collected related to those vehicles;

(c) A recommendation on whether the tax levied pursuant to this part 1 should be collected when the special fuel is supplied to the user at a residential home, including compressed natural gas that is exempt from taxation under section 39-27-102.5 (9), and if so, any recommendations for how to collect this tax; and

(d) Recommendations for a tax system that fairly and equitably taxes all fuels and methods for propelling motor vehicles on the public roads and highways of this state and that helps pay for the construction, improvement, repair, and maintenance of those public roads and highways.

(2) Section 24-1-136 (11), C.R.S., does not apply to the report required by subsection (1) of this section.
C.R.S. § 39-11-145 — CO Code / Title 39 / Article 11 / Section 39-11-145
39-11-145. Proceeds of sales
Status: in_force

39-11-145. Proceeds of sales. All net proceeds from the sale, lease, or other disposition of such real estate so conveyed to the county by the treasurer shall be paid to the treasurer of such county, and the treasurer shall distribute said proceeds to the various taxing jurisdictions in which such real estate is situated in the same proportion that the ad valorem taxes levied by each taxing jurisdiction in the preceding calendar year bears to the total of all ad valorem taxes levied on such real estate in the preceding calendar year.
C.R.S. § 39-22-3804 — CO Code / Title 39 / Article 22 / Part 38 / Section 39-22-3804
39-22-3804. Repeal of part
Status: repealed

39-22-3804. Repeal of part. This part 38 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the unwanted horse fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a).
C.R.S. § 39-10-109 — CO Code / Title 39 / Article 10 / Section 39-10-109
39-10-109. Delinquent tax list - notice
Status: repealed

39-10-109. Delinquent tax list - notice.

(1) Repealed.

(2) (a) As soon as practicable after June 15, the treasurer shall prepare a list of all persons delinquent in the payment of taxes on personal property and shall notify each such person by mail of the amount of delinquent personal property taxes and delinquent interest due and owing thereon to and including the last day of the month in which such notice is mailed. Such notice shall also state that, unless payment of the amount of such unpaid personal property taxes and delinquent interest thereon are paid by August 31, publication of such delinquency will be made during the month of September.

(b) This subsection (2) is effective January 1, 1992.
C.R.S. § 39-22-513 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-513
39-22-513. Credit to lending institutions for making residential energy-related loans
Status: repealed

39-22-513. Credit to lending institutions for making residential energy-related loans. (Repealed)
C.R.S. § 39-28.8-306 — CO Code / Title 39 / Article 28.8 / Part 3 / Section 39-28.8-306
39-28.8-306. Prohibited acts - penalties
Status: in_force

39-28.8-306. Prohibited acts - penalties. It is unlawful for any retail marijuana cultivation facility to sell or transfer retail marijuana without a license as required by law, 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 part 3. Any retail marijuana cultivation facility or agent thereof who willfully violates any provision of this part 3 shall be punished as provided by section 39-21-118.
C.R.S. § 39-26-120 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-120
39-26-120. False or fraudulent return, statement - penalty
Status: in_force

39-26-120. False or fraudulent return, statement - penalty. (1) It is unlawful for any retailer or vendor to refuse to make any return required to be made in this part 1 or to make any false or fraudulent return or false statement on any return, or fail and refuse to make payment to the executive director of the department of revenue of any taxes collected or due the state, or in any manner evade the collection and payment of the tax, or any part thereof, or for any person or purchaser to fail or refuse to pay such tax, or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax.

(2) A person willfully violating the provisions of this section is guilty of a class 5 felony and shall be punished as provided in section 18-1.3-401. A corporation willfully making a false return or a return willfully containing a false statement is guilty of a class 5 felony and shall be punished as provided in section 18-1.3-401. A court of competent jurisdiction of the county in which the offender resides, or, if a corporation, then the county of its principal place of business, has jurisdiction to enforce this section.

(3) In addition to the foregoing penalties, any person who knowingly and willfully swears to or verifies any false statement commits a class 2 misdemeanor.
C.R.S. § 39-28.8-304 — CO Code / Title 39 / Article 28.8 / Part 3 / Section 39-28.8-304
39-28.8-304. Returns and remittance of tax - civil penalty
Status: repealed

39-28.8-304. Returns and remittance of tax - civil penalty. (1) Every retail marijuana cultivation facility shall file a return with the department each month. The return, which shall be upon forms prescribed and furnished by the department, shall contain, among other things, the total amount of unprocessed retail marijuana sold or transferred during the preceding month and the tax due thereon.

(2) Every retail marijuana cultivation facility shall file a return with the department by the twentieth day of the month following the month reported and with the report shall remit the amount of tax due.

(3) and (4) Repealed.
C.R.S. § 39-26-209 — CO Code / Title 39 / Article 26 / Part 2 / Section 39-26-209
39-26-209. Rules and regulations
Status: in_force

39-26-209. Rules and regulations. The administration of this part 2 is vested in the executive director of the department of revenue, and he shall prescribe forms, rules, and regulations for the administration and enforcement of this part 2.
C.R.S. § 39-22-300.1 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-300.1
39-22-300.1. Short title - citation
Status: in_force

39-22-300.1. Short title - citation. This subpart 1 shall be comprised of sections 39-22-300.1 to 39-22-310 and may be cited as subpart 1. This subpart 1 shall be known and may be cited as the "Colorado C Corporation Income Tax Act".
C.R.S. § 39-11-129 — CO Code / Title 39 / Article 11 / Section 39-11-129
39-11-129. Tax deed - issuance, execution, requirements
Status: in_force

39-11-129. Tax deed - issuance, execution, requirements. The words "issue", "issued", "execute", and "executed" when used in this article in connection with a treasurer's deed mean the signing of such a deed by the treasurer, and the delay in the acknowledgment of such a deed or the delivery thereof shall not in any way affect the validity of such deed. If the notice required in section 39-11-128 for a deed is prepared subsequent to three years after the date of sale of a tax lien for delinquent taxes, it shall not be necessary to make any statement in such notice concerning the time of expiration of the period of redemption. The treasurer may sign such treasurer's deed at any time after the time specified therefor in such notice if no redemption has then been made, if the signing of such deed is within five months from the service of said notice as required in section 39-11-128.
C.R.S. § 39-5-113 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-113
39-5-113. Movable equipment - apportionment of value
Status: repealed

39-5-113. Movable equipment - apportionment of value. (1) Any person owning any portable or movable equipment which is apt to be located or maintained in two or more counties of the state during any calendar year shall indicate in a statement accompanying his personal property schedule the kind and description and a serial number, if available, of such equipment, the counties in which such equipment is apt to be located or maintained, and the estimated period of time during the calendar year in which such equipment is apt to be so located and maintained.

(2) The assessor of the county in which such equipment is located on the assessment date shall determine its value and shall apportion such value between the counties affected and the school districts thereof, in the proportion that the periods of time during which such equipment may be located or maintained in such counties bear to the full calendar year. He shall furnish a copy of such valuation and apportionment to the owner of such equipment or to his agent and shall also transmit a copy thereof to the assessor of each county affected as his authority to list the apportioned value of such equipment on the assessment roll of his county. For purposes of making such apportionment, the valuation of the portable or movable equipment made by the assessor of the county of original assessment shall be used by all county assessors involved.

(3) If, subsequent to the making of such apportionment of value, any such equipment is removed to a county not initially included in such apportionment or if any such equipment is located or maintained in any county for a period of time different from that used in the initial apportionment, then an amended apportionment of value shall be requested by the assessor of any county so affected. Such assessor shall furnish a copy of such requested amended apportionment to the owner of such equipment or to his agent and shall also transmit a copy thereof to the assessor of each county affected, as his authority to list such reapportioned value on the assessment roll of his county. Failure of a county assessor to request such an amended apportionment shall permit the original apportionment of value to stand, and no other county assessor shall assess such equipment as is listed in the original apportionment for any period during the year of the original assessment. If such amended apportionment of value is received by any assessor after he has filed his annual abstract of assessment with the administrator, then either an abatement or an additional assessment shall be made, as the case may be.

(4) Repealed.
C.R.S. § 39-5-110 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-110
39-5-110. Property brought into state after assessment date - removal before next assessme
Status: repealed

39-5-110. Property brought into state after assessment date - removal before next assessment date. (1) Whenever any taxable personal property is brought from outside the state into any county of the state at any time after the assessment date in any year, the owner shall list the property on the personal property schedule sent to the taxpayer pursuant to section 39-5-108.

(2) If any taxable personal property located in the state on the assessment date or brought into the state at any time after the assessment date is removed from the state before the next following assessment date, the owner of the property shall not be relieved of any tax obligation with respect to the property as a result of the transfer of the property for the property tax year in which the transfer occurred.

(3) Repealed.

(4) Notwithstanding any other provision of this section, oil and gas drilling rigs shall be valued pursuant to section 39-5-113.3.
C.R.S. § 39-22-2401 — CO Code / Title 39 / Article 22 / Part 24 / Section 39-22-2401
39-22-2401. Legislative declaration
Status: in_force

39-22-2401. Legislative declaration. The general assembly hereby finds and declares that the natural heritage and quality of life in Colorado are of fundamental importance to the citizens of the state, and the protection of this natural heritage and quality of life are essential to sustainable economic development in the state. The general assembly further finds and declares that locally based watershed groups have emerged around the state over the past decade that are committed to collaborative approaches to the restoration and protection of lands and natural resources within Colorado's watersheds in concert with economic development. The general assembly recognizes that the Colorado watershed assembly, a nonprofit corporation, serves as a state-level umbrella organization for such local groups. The general assembly further recognizes that the citizens of Colorado may be willing to provide funds to assist in the restoration and protection of lands and natural resources within watersheds in the state. It is therefore the intent of the general assembly enacting this part 24 to provide Colorado citizens the opportunity to support local watershed efforts by allowing citizens to make a voluntary contribution on their state income tax returns for such purpose.
C.R.S. § 39-22-202.5 — CO Code / Title 39 / Article 22 / Part 2 / Section 39-22-202.5
39-22-202.5. Resident members
Status: repealed

39-22-202.5. Resident members. (Repealed)
C.R.S. § 39-3.5-120 — CO Code / Title 39 / Article 3.5 / Section 39-3.5-120
39-3.5-120. Expansion of deferral program - consultation - repeal
Status: repealed

39-3.5-120. Expansion of deferral program - consultation - repeal. (Repealed)
C.R.S. § 39-6-108 — CO Code / Title 39 / Article 6 / Section 39-6-108
39-6-108. Failure to file statement
Status: in_force

39-6-108. Failure to file statement. If any person owning, operating, or managing any producing mine fails or refuses to prepare and file the statement required in section 39-6-106 or 39-6-113, or both, then the assessor shall list such property and shall value the same for assessment on the basis of the best information available to and obtainable by him.
C.R.S. § 39-13-105 — CO Code / Title 39 / Article 13 / Section 39-13-105
39-13-105. No deed recorded unless documentary fee paid
Status: in_force

39-13-105. No deed recorded unless documentary fee paid. No deed or instrument in writing to which a documentary fee applies shall be recorded until and unless the documentary fee payable thereon has been paid and evidence of its payment has been imprinted, typed, stamped, or written in ink thereon as provided in section 39-13-103. Any county clerk and recorder who willfully and knowingly records any document to which a documentary fee applies without having first collected such fee and evidenced payment thereof as provided in this article is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of fifty dollars.
C.R.S. § 39-5-122.8 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-122.8
39-5-122.8. Pilot alternate protest procedure - city and county of Denver - repeal
Status: repealed

39-5-122.8. Pilot alternate protest procedure - city and county of Denver - repeal. (Repealed)
C.R.S. § 39-22-508.2 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-508.2
39-22-508.2. Definitions - construction of terms
Status: repealed

39-22-508.2. Definitions - construction of terms. (Repealed)
C.R.S. § 39-22-1102 — CO Code / Title 39 / Article 22 / Part 11 / Section 39-22-1102
39-22-1102. Fund established - contributions - appropriation - repeal
Status: repealed

39-22-1102. Fund established - contributions - appropriation - repeal. (Repealed)
C.R.S. § 39-5-124 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-124
39-5-124. Property tax administrator to examine abstract
Status: in_force

39-5-124. Property tax administrator to examine abstract. (1) When the abstract of assessment has been subscribed and sworn to by the assessor and by the chairman of the board of county commissioners, the assessor shall transmit two copies thereof to the administrator and shall retain the third copy for endorsement of the tax warrant thereon.

(2) Upon receipt of such abstract, the administrator shall examine the same without delay and, if it is found correct as to form, shall certify such fact to the assessor, and such certification shall be conclusive evidence of the fact, time, and place of filing such abstract. If such abstract is found incorrect as to form, the administrator shall return the same to the assessor for correction.
C.R.S. § 39-28-113 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-113
39-28-113. Provisions not applicable
Status: repealed

39-28-113. Provisions not applicable. (Repealed)
C.R.S. § 39-28.5-108.5 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-108.5
39-28.5-108.5. Revenue and spending limitations
Status: in_force

39-28.5-108.5. Revenue and spending limitations. Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, any revenue generated by the tax increase set forth in section 39-28.5-102, approved by the voters at the statewide election in November 2020, may be collected and spent as a voter-approved revenue change.
C.R.S. § 39-12-102 — CO Code / Title 39 / Article 12 / Section 39-12-102
39-12-102. Action to recover mining property
Status: in_force

39-12-102. Action to recover mining property. No action shall be maintained for the recovery of mining or placer claims unless such action is brought within a period of two years from the commencement of actual possession obtained under tax deed.
C.R.S. § 39-26-733 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-733
39-26-733. Residential energy storage systems - tax preference performance statement - legi
Status: repealed

39-26-733. Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal. (1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that the purposes of the tax expenditure created in subsection (3) of this section are to:

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

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

(b) The general assembly and the state auditor shall measure the effectiveness of the tax exemption in achieving the purposes specified in subsection (1)(a) of this section based on the number of residential energy storage systems 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, "energy storage system" means any commercially available, customer-sited system, including batteries and the batteries paired with on-site generation, that is capable of retaining, storing, and delivering energy by chemical, thermal, mechanical, or other means.

(3) On and after January 1, 2023, all sales, storage, and use of energy storage systems that are used in a residential dwelling are exempt from taxation under parts 1 and 2 of this article 26.

(4) This section is repealed, effective January 1, 2033.
C.R.S. § 39-2-122 — CO Code / Title 39 / Article 2 / Section 39-2-122
39-2-122. Notice prior to injunction
Status: in_force

39-2-122. Notice prior to injunction. No injunction shall be issued suspending or staying any order of the property tax administrator except upon ten days' notice to the property tax administrator of the application for such injunction and a hearing thereon.
C.R.S. § 39-28-110 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-110
39-28-110. Distribution of tax collected
Status: in_force

39-28-110. Distribution of tax collected. (1) (a) All money received and collected in payment of the tax imposed by this article 28, except license fees received under section 39-28-102 and the money collected pursuant to section 39-28-103.5, shall be transmitted to the state treasurer who shall distribute the money as follows: Fifteen percent to the general fund and eighty-five percent to the old age pension fund.

(b) The net revenue that is credited to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with subsection (1)(a) of this section and section 2 (a) of article XXIV of the state constitution is transferred to the general fund in accordance with section 7 (c) of article XXIV of the state constitution. Of this money or the fifteen percent that is directly credited to the general fund, the state treasurer shall transfer an amount equal to the total revenue that is attributable to the tax imposed under section 39-28-103.3 and the tax increase set forth in section 39-28-103 approved by the voters at the statewide election in November 2020 to the 2020 tax holding fund created in section 24-22-118 (1).

(2) All moneys received and collected in payment of the tax imposed pursuant to section 39-28-103.5 shall be transmitted to the state treasurer for deposit in the tobacco tax cash fund created in section 24-22-117, C.R.S.
C.R.S. § 39-1-116 — CO Code / Title 39 / Article 1 / Section 39-1-116
39-1-116. Penalty for divulging confidential information
Status: in_force

39-1-116. Penalty for divulging confidential information. Except when pursuant to an order of any court of competent jurisdiction or as otherwise provided by law, any person who divulges or makes known in any way the contents of any private document, as specified in section 39-4-103, 39-5-120, or 39-7-101 (4), to any person not authorized to have access to such documents commits a petty offense.
C.R.S. § 39-1.5-101 — CO Code / Title 39 / Article 1.5 / Section 39-1.5-101
39-1.5-101. Legislative declaration
Status: in_force

39-1.5-101. Legislative declaration. The general assembly hereby finds and declares that energy development operations and mineral extraction or conversion operations should be authorized to prepay ad valorem taxes to local governments for expenditure on capital improvements in order to meet additional public service demands created by such operations.
C.R.S. § 39-27-121 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-121
39-27-121. State treasurer custodian of deposits
Status: in_force

39-27-121. State treasurer custodian of deposits. All surety bonds and negotiable certificates of deposit deposited in compliance with the provisions of this part 1 shall be delivered into the custody of the state treasurer and held by the treasurer subject to further order of the executive director of the department of revenue. In the event any licensee ceases operations, voluntarily or otherwise, the deposit made by the licensee, or any balance thereof, shall be returned to the licensee after all taxes, penalties, fees, and charges owing by said licensee, pursuant to this part 1, have been paid.
C.R.S. § 39-26-720 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-720
39-26-720. Bingo equipment
Status: in_force

39-26-720. Bingo equipment. (1) All sales of equipment, as defined in section 24-21-602 (16), to a bingo-raffle licensee, as defined in section 24-21-602 (3), are exempt from taxation under part 1 of this article 26.

(2) The storage, use, or consumption of equipment, as defined in section 24-21-602 (16), by a bingo-raffle licensee, as defined in section 24-21-602 (3), is exempt from taxation under part 2 of this article 26.
C.R.S. § 39-23.5-110 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-110
39-23.5-110. Penalty
Status: in_force

39-23.5-110. Penalty. (1) If any person fails to pay any tax by the date due under the provisions of this article, there shall be collected as a penalty for such failure the greater of the sum of fifteen dollars or five percent of the amount of such tax if the failure is for not more than one month, with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding twenty percent in the aggregate. The executive director may reduce or waive the penalty imposed by this subsection (1) for reasonable cause.

(2) If any person fraudulently or willfully fails to file any return under the provision of this article, there shall be collected as a penalty for such failure the sum of seventy-five dollars or one hundred percent of the amount of the tax, if any, whichever is greater.

(3) If any person files a fraudulent or willfully false return under the provisions of this article, there shall be collected as a penalty the sum of one hundred dollars or one hundred fifty percent of the amount of the tax, if any, whichever is greater.

(4) If, after determination and assessment of any tax imposed by this article, any person fails to pay the same within the time specified by any notice and demand sent to him by the executive director, there shall be collected as a penalty for such failure a sum equal to fifteen percent of the amount of the tax demanded.

(5) If any person fraudulently fails to pay any tax when due under the provisions of this article or willfully seeks to evade the payment thereof, there shall be collected as a penalty for such failure a sum equal to one hundred fifty percent of the amount of the tax.

(6) In the case of failure to file the Colorado return on the date prescribed by section 39-23.5-107, determined with regard to any extension of time for filing, there shall be collected as a penalty for such failure an amount equal to five percent of the amount of the tax due under this article, with an additional five percent per month or portion thereof, during which such failure continues, not exceeding twenty percent in the aggregate. If a similar penalty for failure to file timely the federal return for estate taxes is waived, such waiver shall be deemed to constitute reasonable cause for purposes of this section. The executive director may reduce or waive the penalty imposed by this subsection (6) for reasonable cause.

(7) All of the penalties provided in subsections (1) to (6) of this section shall be cumulative and shall be collected at the same time and in the same manner as the tax, with the exception that, if the penalties provided for in subsections (1) and (6) of this section both apply, then only the larger of the two penalties shall be assessed, or, if equal, only one penalty shall apply.
C.R.S. § 39-26-122 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-122
39-26-122. Administration
Status: in_force

39-26-122. Administration. The administration of this part 1 is vested in and shall be exercised by the executive director of the department of revenue who shall prescribe forms and reasonable rules and regulations in conformity with this part 1 for the making of returns, for the ascertainment, assessment, and collection of the taxes imposed under this part 1, and for the proper administration and enforcement of this part 1.
C.R.S. § 39-5-120 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-120
39-5-120. Tax schedules endorsed and filed - availability for inspection
Status: in_force

39-5-120. Tax schedules endorsed and filed - availability for inspection. All personal property schedules and exhibits or statements attached thereto returned to or secured by the assessor shall be endorsed with the name of the person whose taxable personal property is listed therein and shall be filed in either alphabetical or numerical order and retained for a period of six years, after which time they may be destroyed. Such schedules and accompanying exhibits or statements shall be considered private documents and shall be available on a confidential basis only to the assessor and the employees of his office, the treasurer and the employees of his office, the annual study contractor hired pursuant to section 39-1-104 (16) and his employees, the executive director of the department of revenue and the employees of his office, the administrator and the employees of his office, and the person whose taxable personal property is listed therein. Such exhibits or statements shall be available on a confidential basis to the board and the county board of equalization when information contained in such documents is pertinent to an appeal or protest.
C.R.S. § 39-11-150 — CO Code / Title 39 / Article 11 / Section 39-11-150
39-11-150. Sales of tax liens on severed mineral interests
Status: in_force

39-11-150. Sales of tax liens on severed mineral interests. Sales of tax liens for delinquent taxes due on severed mineral interests shall take place at the same place and time and under the same circumstances as in this article, but, where the surface estate ownership is coterminous with the severed mineral interest, the owner of the surface estate shall have the right of first refusal to purchase the tax lien on the severed mineral interest, and the surface owner shall be allowed to pay all delinquent taxes due and owing for the severed mineral interest in lieu of the proceeds that would be collected from a tax sale of a tax lien on the severed mineral interest. The treasurer shall notify the surface owner, by mail, at his last-known address, of his right of refusal at least ten days prior to the sale of a tax lien on the severed mineral interest. The surface owner shall have until two days prior to the sale to exercise the right of first refusal. If the surface owner does not exercise his right of first refusal, the tax lien on such severed mineral interest shall be sold. No action for the recovery of a severed mineral interest for which a tax deed was issued under the provisions of this article shall lie unless brought within the same time period as that limiting actions for the recovery of land pursuant to section 39-12-101.
C.R.S. § 39-2-110 — CO Code / Title 39 / Article 2 / Section 39-2-110
39-2-110. Annual school for assessors
Status: in_force

39-2-110. Annual school for assessors. To further improvement in appraisal and valuation procedures and methods and understanding and knowledge thereof, the division of property taxation shall conduct annual instruction and discussion sessions in the nature of a school for assessors, their employees, and employees of the division for periods not exceeding fifteen days in length. All costs of conducting such sessions shall be paid by the division, and the necessary travel and subsistence expenses of assessors and their employees while attending such sessions shall be paid by their respective counties. All assessors shall attend this annual school. Each assessor completing this school shall receive a certificate of achievement for his effort.
C.R.S. § 39-24-109 — CO Code / Title 39 / Article 24 / Section 39-24-109
39-24-109. Majority vote
Status: in_force

39-24-109. Majority vote. Except as provided in section 39-24-107 in respect to the issuance of subpoenas, all questions arising in the course of the proceedings shall be determined by a majority vote of the board.
C.R.S. § 39-30.5-106 — CO Code / Title 39 / Article 30.5 / Section 39-30.5-106
39-30.5-106. Rural jump-start zone - local government requirements
Status: in_force

39-30.5-106. Rural jump-start zone - local government requirements. (1) Before the commission may approve a rural jump-start zone as specified in section 39-30.5-104, the following must occur:

(a) An interested distressed county must adopt a resolution affirming that it will provide incentive payments, exemptions, or refunds, as appropriate, to new businesses to eliminate the business personal property tax imposed on all new businesses by the distressed county. The distressed county may adopt an additional resolution affirming that it chooses to provide incentive payments, exemptions, or refunds, as appropriate, to all new businesses to eliminate any other tax imposed on or paid by such new businesses in the distressed county.

(b) Interested municipalities within an interested distressed county must adopt either:

(I) A general resolution affirming that it will provide incentive payments, exemptions, or refunds, as appropriate, to all new businesses to eliminate the business personal property tax imposed on new businesses by the interested municipality. The interested municipality may adopt an additional resolution affirming that it chooses to provide incentive payments, exemptions, or refunds, as appropriate, to all new businesses to eliminate any other tax imposed on or paid by such new businesses in the interested municipality.

(II) A limited resolution affirming that it will provide incentive payments, exemptions, or refunds, as appropriate, to a specific new business to eliminate the business personal property tax imposed on the specific new business by the interested municipality. The interested municipality may adopt an additional resolution affirming that it chooses to provide incentive payments, exemptions, or refunds, as appropriate, to the specific business to eliminate any other tax imposed on or paid by the specific business in the interested municipality.
C.R.S. § 39-3.5-103 — CO Code / Title 39 / Article 3.5 / Section 39-3.5-103
39-3.5-103. Property entitled to deferral
Status: repealed

39-3.5-103. Property entitled to deferral. (1) In order to qualify for real property tax deferral under this article 3.5, the property shall meet all of the following requirements at the time the claim is filed and so long thereafter as payment is deferred:

(a) The property must be the homestead of the taxpayer claiming the deferral.

(b) The taxpayer claiming the deferral must, by himself or jointly with another person residing in the homestead, own the fee simple estate or be purchasing the fee simple estate under a recorded instrument of sale or own the mobile home or be purchasing the mobile home under a recorded instrument of sale; except that nonresidence of the joint owner in the homestead because of ill health of the joint owner shall not prevent the taxpayer from meeting the requirement of this paragraph (b).

(c) The property for which the deferral is claimed must not be income-producing; except that, for property tax years commencing on or after January 1, 2023, this subsection (1)(c) does not apply if the taxpayer claiming the deferral is sixty-five years of age or older, is a person called into military service, or is the surviving spouse of a taxpayer who elects to continue the property tax deferral pursuant to section 39-3.5-112.

(d) Repealed.

(d.5) (I) Either of the following applies to the property:

(A) The owner of the property is a person who is sixty-five years of age or older, and the total value of all liens of mortgages and deeds of trust on the property, excluding any mortgage or deed of trust that the holder has agreed, on a form designated by the state treasurer, to subordinate to the lien of the state for deferred taxes, is less than or equal to seventy-five percent of the actual value of the property, as determined by the county assessor; or

(B) The owner of the property is a person called into military service or a person eligible for deferral under section 39-3.5-102 (1)(c), and the total value of all liens of mortgages and deeds of trust on the property, excluding any mortgage or deed of trust that the holder has agreed, on a form designated by the state treasurer, to subordinate to the lien of the state for deferred taxes, is less than or equal to ninety percent of the actual value of the property, as determined by the county assessor; except that, for property tax years commencing on or after January 1, 2023, the limitation on the total value of all liens of mortgages and deeds of trust on the property set forth in this subsection (1)(d.5)(I)(B) does not apply if the owner of the property is a person called into military service and who has a home loan guaranteed by the veterans administration of the United States.

(II) For purposes of this subsection (1)(d.5), the actual value of the property shall be the most recent appraisal by the county assessor as of the time the claim for deferral is submitted.

(e) All real property taxes for years prior to the year for which the election is made must be paid.

(f) The cumulative value of the deferral provided in this section plus the interest accrued on the deferral provided in section 39-3.5-105 (5) shall not exceed the market value of the property less the value of all mortgages which constitute liens upon the property and any other liens upon the property filed prior to the date of recordation of the certificate for deferral.
C.R.S. § 39-27-109 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-109
39-27-109. Reports by carriers
Status: repealed

39-27-109. Reports by carriers. (Repealed)