2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-102 - [Effective 8/7/2024] [See Note] Scope

(1)
Unless otherwise indicated, the provisions of this article 21 apply to the taxes or fees imposed by articles 22 to 36 of this title 39 and article
60
of title
34
, section 21 of article X of the state constitution, article
3
of title
42
, part 5 of article
3
of title
44
, articles
11
and
20
of title
30
, article
4
of title
43
, article
2
of title
40
, and part 2 of article
20
of title
8
.
(2)
The provisions of this article 21 apply to the taxes imposed pursuant to articles
3
,
4
, and
32
of title
44
, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of articles
3
,
4
, and
32
of title
44
.
(3)
Repealed.
(4)
The provisions of this article apply to grants authorized pursuant to article
31
of this title to the extent that such provisions are not inconsistent with the provisions of said article 31.
(5)
The provisions of this article apply to the taxes or fees imposed pursuant to articles
1
,
2
,
11
, and
25
of title
29
, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of articles
1
,
2
,
11
, and
25
of title
29
, C.R.S.
(6)
The provisions of this article apply to the taxes or fees imposed pursuant to title 32, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of title 32, C.R.S.
(7)
The provisions of this article 21 apply to the fees imposed pursuant to part 3 of article
38.5
of title
24
, article
7.5
of title
25
, and the fees collected pursuant to section
40-10.1-607.5
, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of part 3 of article
38.5
of title
24
, article
7.5
of title
25
, and section
40-10.1-607.5
.
(8)
The provisions of this article 21 apply to the fees imposed pursuant to the provisions of article 61 of title 33 and the fees imposed by the provisions of section 43-4-1204, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of article 61 of title 33 and the provisions of section 43-4-1204.
Amended by 2024 Ch. 490,§ 75, eff. 8/7/2024.
Amended by 2024 Ch. 184,§ 7, eff. 5/16/2024.
Amended by 2021 Ch. 250, § 12, eff. 6/17/2021.
Amended by 2018 Ch. 152, § 19, eff. 10/1/2018.
Amended by 2018 Ch. 26, § 22, eff. 10/1/2018.
L. 65: p. 1131, § 2. C.R.S. 1963: § 138-9-1. L. 72: p. 620, § 164. L. 77: Entire section amended, p. 841, § 2, effective July 1; entire section amended, pp. 1766, 1852, §§ 1, 3, effective 1/1/1978. L. 79: Entire section amended, p. 1499, § 20, effective 1/1/1980. L. 86: Entire section amended, p. 1109, § 3, effective July 1. L. 87: Entire section amended, p. 486, § 31, effective July 1. L. 89: (1) amended, p. 1594, § 4, effective 7/1/1993. L. 90: (1) amended, p. 1721, § 1, effective May 1; (1) amended, p. 1721, § 2, effective 7/1/1993. L. 93: (2) amended, p. 1239, § 14, effective July 1. L. 2001: (3) added, p. 777, § 7, effective June 1. L. 2004: (4) added, p. 399, § 1, effective August 4. L. 2005: (1) amended, p. 911, § 13, effective June 2; (1) amended, p. 926, § 14, effective June 2. L. 2009: (3) repealed, (HB 09-1053), ch. 689, p. 689, § 10, effective August 5. L. 2014: (1) amended and (5) and (6) added, (HB 14-1107), ch. 465, p. 465, § 2, effective April 25. L. 2015: (1) amended, (SB 15-264), ch. 967, p. 967, § 90, effective August 5. L. 2018: (1) amended, (HB 18-1025), ch. 1081, p. 1081, § 19, effective October 1; (2) amended, (HB 18 -1024), ch. 325, p. 325, § 22, effective October 1. L. 2021: (7) added, (SB 21-260), ch. 1401, p. 1401, § 12, effective June 17.
Amendments to this section by House Bill 77-1076 harmonized with Senate Bill 77-100 and Senate Bill 77-1448.
2024 Ch. 490, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
(1) For the legislative declaration contained in the 2005 act amending subsection (1), see section 1 of chapter 241, Session Laws of Colorado 2005. (2) For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.