reglab/housing_qa huggingface dataset:
CO Code § 39-13-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 13 - Documentary Fee on Conveyances of Real Property|§ 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.   History. Source: L. 67: P. 944, § 1. C.R.S. 1963: § 137-13-5. L. 68: P. 32, § 3. History. Source: L. 67: P. 944, § 1. C.R.S. 1963: § 137-13-5. L. 68: P. 32, § 3.
CO Code § 39-13-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 13 - Documentary Fee on Conveyances of Real Property|§ 39-13-106. Unlawful Acts - Penalty

  It is unlawful for any person to commit the following acts:   To fail or refuse to pay the documentary fee imposed in this article when such payment is required;    To willfully and knowingly recite to the county clerk and recorder a consideration greater or less than the actual consideration referred to in section 39-13-102 (2)(a) and (2)(b) in connection with the granting or conveying of title to real property by any deed or instrument in writing to which the documentary fee applies.       [ ] Any person who commits either of the acts set forth in subsection (1) of this section is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than fifty dollars nor more than five hundred dollars, or by imprisonment in the county jail for not less than ten days nor more than three months, or by both such fine and imprisonment.    Editor's note: This version of subsection (2) is effective until March 1, 2022.  (2) [ ] Any person who commits either of the acts set forth in subsection (1) of this section commits an unclassified misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than fifty dollars nor more than five hundred dollars.  Editor's note: This version of subsection (2) is effective March 1, 2022.  History. Source: L. 67: P. 944, § 1. C.R.S. 1963: § 137-13-6. L. 2021: (2) amended,(SB 21-271), ch. 462, p. 3295, § 692, effective March 1, 2022. History. Source: L. 67: P. 944, § 1. C.R.S. 1963: § 137-13-6. L. 2021: (2) amended,(SB 21-271), ch. 462, p. 3295, § 692, effective March 1, 2022.    Editor's note:   Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.
CO Code § 39-13-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 13 - Documentary Fee on Conveyances of Real Property|§ 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) .   History. Source: L. 67: P. 944, § 1. C.R.S. 1963: § 137-13-7. History. Source: L. 67: P. 944, § 1. C.R.S. 1963: § 137-13-7.
CO Code § 39-13-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 13 - Documentary Fee on Conveyances of Real Property|§ 39-13-108. Disposition of Fees

 All documentary fees collected by the county clerk and recorder shall be deposited with the treasurer at least once each month and credited by him in the manner prescribed by law.   History. Source: L. 67: P. 944, § 1. C.R.S. 1963: § 137-13-8. History. Source: L. 67: P. 944, § 1. C.R.S. 1963: § 137-13-8.
CO Code § 39-14-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 14 - Real Property Transfer Information|§ 39-14-101. Definitions

 As used in this article, unless the context otherwise requires:    “Authorized agent” shall have the same meaning as set forth in section 38-29-102 (1), C.R.S. (1.5) “Conveyance” means any transfer of a real property interest or manufactured home for some consideration in money or money's worth.    “Conveyance document” means any document upon which a documentary fee is imposed pursuant to section 39-13-102.    “Declaration” means a form prescribed by the property tax administrator, and approved by the state board of equalization after review by the advisory committee to the property tax administrator as provided in section 39-9-103 (10), that contains information to assist the assessor in determining the value of real property and manufactured homes required to be furnished under this article pursuant to section 39-14-102 or 39-14-103.    “Manufactured home” shall have the same meaning as set forth in section 39-1-102 (7.8).    “Manufactured home title application” means an application for a new certificate of title in accordance with the provisions of part 1 of article 29 of title 38, C.R.S., that is made after a sale or transfer described in section 38-29-112 (1) or 38-29-114 (1), C.R.S.    “Verification of application form” shall have the same meaning as set forth in section 38-29-102 (13), C.R.S.     History. Source: L. 89: Entire article added, p. 1460, § 20, effective July 1. L. 96: (3) amended, p. 949, § 3, effective July 1. L. 2008: (1) and (3) amended and (1.5), (4), (5), and (6) added, p. 452, § 11, effective July 1. L. 2009: (1.5) and (4) amended, (SB 09-040), ch. 9, p. 71, § 13, effective July 1.
CO Code § 39-20-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 20 - Enforcement of Tax Liens|§ 39-20-101. Not Applicable to General or Inheritance Taxes

 The provisions of this article shall not apply to liens for general taxes or inheritance taxes.   History. Source: L. 43: P. 509, § 7. CSA: C. 142, § 280(7). CRS 53: § 138-7-1. C.R.S. 1963: § 138-6-1. History. Source: L. 43: P. 509, § 7. CSA: C. 142, § 280(7). CRS 53: § 138-7-1. C.R.S. 1963: § 138-6-1.    ANNOTATION   Law reviews. For article, “Trusts and Estates”, see 30 Dicta 435 (1953).
CO Code § 39-20-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 20 - Enforcement of Tax Liens|§ 39-20-102. Civil Action to Enforce Lien

 In any case where there has been a refusal or neglect to pay any tax due the state of Colorado and a statement or notice has been filed which, under law, creates a lien upon any real property for such tax, the executive director of the department of revenue may cause a civil action to be filed in the district court of the county in which is situated any real property which is subject to said lien to enforce the lien of the state of Colorado for such tax upon the real property situated in that county or in any other county in the state which may be subject to such lien or to subject any real property or any right, title, or interest in real property to the payment of such tax. The court shall adjudicate all matters involved in such action and may decree a sale of the real property and distribute the proceeds of such sale according to the findings of the court in respect to the interest of the parties and of the state of Colorado. The proceedings in such action and the manner of sale, the period for and manner of redemption from such sale, and the execution of a deed of conveyance shall be in accordance with the law and practice relating to foreclosures of mortgages upon real property. In any such action, the court may appoint a receiver of the real property involved in such action if equity so requires.   History. Source: L. 43: P. 507, § 1. CSA: C. 142, § 280(1). CRS 53: § 138-7-2. C.R.S. 1963: § 138-6-2. History. Source: L. 43: P. 507, § 1. CSA: C. 142, § 280(1). CRS 53: § 138-7-2. C.R.S. 1963: § 138-6-2.    Cross references:   For foreclosure of mortgages and redemption procedures, see articles 38, 39, and 40 of title 38; for appointment and qualification of receivers, see C.R.C.P. 66.
CO Code § 39-20-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 20 - Enforcement of Tax Liens|§ 39-20-103. When Holder of Prior Lien May File Action

  A person having a lien upon or any interest in any real estate referred to in section 39-20-102 under or by virtue of any instrument that has been duly filed of record, in the office of the county clerk and recorder of the county where the real estate is located, prior to the filing of the statement or notice that created a lien upon such real property for taxes or any person purchasing such real estate at a sale to satisfy such prior lien or interest may make written request to the executive director of the department of revenue to file a civil action as provided in section 39-20-102. If no civil action has been commenced as provided in section 39-20-102 within two months after receipt by the executive director of the written request, the person or purchaser may file a civil action in the district court of any county where any such real property is situated asking for a final determination of all claims of the state of Colorado to and all liens of the state of Colorado upon the real estate in question. Service of the process in such action upon the state of Colorado shall be made upon the executive director of the department of revenue or upon one of his or her deputies. Permission is given for the state of Colorado to be so sued. The court shall in such civil action adjudicate the matters involved therein in the same manner as in the case of civil actions filed under section 39-20-102.    Except for liens with priority pursuant to section 39-22-604, a lien for taxes due the state of Colorado may be divested by a foreclosure pursuant to article 38 of title 38, C.R.S., in the same manner as other lienors with liens upon the property being foreclosed. The state of Colorado shall have the same redemption rights as other lienors in such a foreclosure. A person foreclosing a deed of trust or other lien with priority over a lien for taxes due the state of Colorado in a foreclosure under article 38 of title 38, C.R.S., shall not be required to make a written request or to commence a civil action pursuant to subsection (1) of this section.     History. Source: L. 43: P. 507, § 2. CSA: C. 142, § 280(2). CRS 53: § 138-7-3. C.R.S. 1963: § 138-6-3. L. 2006: Entire section amended, p. 1479, § 34, effective July 1. History. Source: L. 43: P. 507, § 2. CSA: C. 142, § 280(2). CRS 53: § 138-7-3. C.R.S. 1963: § 138-6-3. L. 2006: Entire section amended, p. 1479, § 34, effective July 1.
CO Code § 39-20-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 20 - Enforcement of Tax Liens|§ 39-20-104. Certificate of Discharge Subject to Lien

 If any property, real or personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado, the executive director of the department of revenue may issue a certificate of discharge of any part of the property subject to the lien if he finds that the fair market value of that part of such property remaining subject to the lien is at least double the amount of the liability remaining unsatisfied in respect to such tax and the amount of all prior liens upon such property.   History. Source: L. 43: P. 508, § 3. CSA: C. 142, § 280(3). CRS 53: § 138-7-4. C.R.S. 1963: § 138-6-4. History. Source: L. 43: P. 508, § 3. CSA: C. 142, § 280(3). CRS 53: § 138-7-4. C.R.S. 1963: § 138-6-4.
CO Code § 39-20-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 20 - Enforcement of Tax Liens|§ 39-20-105. Certificate of Discharge to Part of Property

 If any property, real or personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado, the executive director of the department of revenue may issue a certificate of discharge of any part of the property subject to the lien if there is paid over to the executive director, in part satisfaction of the liability in respect to such tax, an amount determined by the executive director, which shall not be less than the value, as determined by him, of the interest of the state of Colorado in the part to be so discharged.   History. Source: L. 43: P. 508, § 4. CSA: C. 142, § 280(4). CRS 53: § 138-7-5. C.R.S. 1963: § 138-6-5. History. Source: L. 43: P. 508, § 4. CSA: C. 142, § 280(4). CRS 53: § 138-7-5. C.R.S. 1963: § 138-6-5.
CO Code § 39-20-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 20 - Enforcement of Tax Liens|§ 39-20-106. How Values Determined

 In determining the values mentioned in section 39-20-105 , the executive director of the department of revenue shall give consideration to the fair market value of the part to be so discharged and to such lien thereon as has priority to the lien of the state of Colorado.   History. Source: L. 43: P. 508, § 5. CSA: C. 142, § 280(5). CRS 53: § 138-7-6. C.R.S. 1963: § 138-6-6. History. Source: L. 43: P. 508, § 5. CSA: C. 142, § 280(5). CRS 53: § 138-7-6. C.R.S. 1963: § 138-6-6.
CO Code § 39-20-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 20 - Enforcement of Tax Liens|§ 39-20-107. Certificate of Release Conclusive

 A certificate of release or of partial discharge issued under section 39-20-104 shall be held conclusive that the lien of the state of Colorado upon the property released therein is extinguished.   History. Source: L. 43: P. 509, § 6. CSA: C. 142, § 280(6). CRS 53: § 138-7-7. C.R.S. 1963: § 138-6-7. History. Source: L. 43: P. 509, § 6. CSA: C. 142, § 280(6). CRS 53: § 138-7-7. C.R.S. 1963: § 138-6-7.
CO Code § 39-23.5-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 23.5 - Colorado Estate Tax|§ 39-23.5-101. Short Title

 This article shall be known and may be cited as the “Colorado Estate Tax Law”.   History. Source: L. 79: Entire article added, p. 1431, § 16, effective July 3.
CO Code § 39-23.5-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 23.5 - Colorado Estate Tax|§ 39-23.5-103. Tax on Transfer of Gross Estate of Domiciliaries - Amount - Credit - Property of a Domiciliary Defined

  A tax in the amount of the federal credit is imposed on the transfer of the gross estate of every domiciliary. For Colorado estate tax purposes, no credit for taxes is allowable in determining such federal credit other than the unified credit.    If any property of a domiciliary is subject to a death tax imposed by another state or states for which a credit is allowable under section 2011 of the internal revenue code, the amount of the tax due under this article shall be reduced by the lesser of:   The amount of the death tax paid the other state which is allowed as a credit against the federal estate tax; or    An amount determined by multiplying the federal credit by a fraction, the numerator of which is the value of the domiciliary's gross estate less the value of the property of a domiciliary, as defined in subsection (3) of this section, that is included in the domiciliary's gross estate and the denominator of which is the value of the domiciliary's gross estate.       Property of a domiciliary includes real property held in trust or otherwise that is not situated in some other state; tangible personal property except that which has an actual situs in some other state; and all intangible personal property, wherever the notes, bonds, stock certificates, or other evidence, if any, thereof may be physically located or wherever the banks or other debtors thereof may be located or domiciled; except that real property in a personal trust shall not be taxed if such real property has an actual situs in some other state.     History. Source: L. 79: Entire article added, p. 1432, § 16, effective July 3. L. 83: (1) and (2) amended, p. 1533, § 2, effective July 1. L. 92: (1) and (3) amended, p. 2248, § 3, effective July 1.    ANNOTATION   Law reviews. For article, “Computation of Interrelated Marital and Charitable Deductions”, see 11 Colo. Law. 915 (1982).
CO Code § 39-23.5-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 23.5 - Colorado Estate Tax|§ 39-23.5-104. Tax on Transfer of Gross Estate of Nondomiciliaries - Amount - Property of a Nondomiciliary Defined

  A tax in an amount determined as provided in this section is imposed on the transfer of the gross estate located in Colorado of every nondomiciliary.    The tax shall be an amount determined by multiplying the federal credit by a fraction, the numerator of which is the value of the property located in Colorado which is included in the gross estate and the denominator of which is the value of the nondomiciliary's gross estate. For Colorado estate tax purposes, no credit for taxes is allowable in determining such federal credit under this subsection (2) other than the unified credit.    Property located in Colorado of a nondomiciliary includes real property situated in this state held in trust or otherwise and tangible personal property which has an actual situs in this state, but intangibles that have acquired an actual or business situs in this state shall not be taxable.     History. Source: L. 79: Entire article added, p. 1433, § 16, effective July 3. L. 83: (1) and (2) amended, p. 1534, § 3, effective July 1. L. 92: (2) amended, p. 2248, § 4, effective July 1.
CO Code § 39-23.5-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 23.5 - Colorado Estate Tax|§ 39-23.5-105. Tax Upon Transfer of Gross Estate of Aliens - Amount - Property of Alien Defined

  A tax in an amount determined as provided in this section is imposed on the transfer of the gross estate located in Colorado of every alien.    The tax shall be an amount determined by multiplying the federal credit by a fraction, the numerator of which is the value of the property located in Colorado which is included in the gross estate and the denominator of which is the value of the alien's gross estate. For Colorado estate tax purposes, no credit for taxes is allowable in determining such federal credit under this subsection (2) other than the unified credit.    Property located in Colorado of an alien 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 if the physical evidence of such property is located within this state or if such property is directly or indirectly subject to protection, preservation, or regulation under the laws of this state, to the extent such property is included in the decedent's gross estate.     History. Source: L. 79: Entire article added, p. 1433, § 16, effective July 3. L. 83: (1) amended, p. 1534, § 4, effective July 1. L. 92: (2) amended, p. 2248, § 5, effective July 1.
CO Code § 39-23.5-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 23.5 - Colorado Estate Tax|§ 39-23.5-106. Tax on Generation-Skipping Transfer - Amount - Property Included in Generation-Skipping Transfer

  A tax in an amount determined as provided in this section is imposed on every generation-skipping transfer.    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.    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.     History. Source: L. 79: Entire article added, p. 1433, § 16, effective July 3. L. 83: (2) amended, p. 1534, § 5, effective July 1. L. 88: (2) amended, p. 1326, § 2, effective April 6.    ANNOTATION   Law reviews. For article, “Automatic and Elective Allocation of Generation-Skipping Transfer Tax Exemption”, see 32 Colo. Law. 69 (March 2003).
CO Code § 39-23.5-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 23.5 - Colorado Estate Tax|§ 39-23.5-109. Interest

  Any tax due under this article which is not paid within nine months after the date of the decedent's death or the generation-skipping transfer shall bear interest on the unpaid balance due at the rate prescribed by section 39-21-110.5 from nine months after such death or transfer until such tax is paid. The interest imposed by this section shall apply regardless of any extension of time to pay the tax or of any election to use an installment method of payment of the tax.    If a special use valuation election was made in a federal return and thereafter additional Colorado estate tax is due as a result of a premature disposition of property or premature cessation of the qualified use, interest shall accrue from the due date of the federal additional estate tax return regardless of any federal extension of time for payment.    If a qualified family-owned business deduction election was made in a federal return and thereafter additional Colorado estate tax is due as a result of failure to materially participate in the business, disposition of interests, or other noncompliance with the requirements of section 2057 of the internal revenue code, interest shall accrue from the due date of the federal additional estate tax return regardless of any federal extension of time for payment.    If a qualified conservation easement election was made on a federal return and thereafter additional Colorado estate tax is due as a result of any failure to implement the agreement described in section 2031 of the internal revenue code, interest shall accrue from the due date of the federal additional estate tax return regardless of any federal extension of time for payment.     History. Source: L. 79: Entire article added, p. 1434, § 16, effective July 3. L. 83: Entire section amended, p. 1535, § 8, effective July 1. L. 92: Entire section amended, p. 2252, § 8, effective July 1. L. 98: (2) amended and (3) and (4) added, p. 315, § 3, effective July 1. L. 99: (3) amended, p. 630, § 45, effective August 4.