reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 35 - AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-35-106) › Section 39-35-101 - Short title

This article shall be known and may be cited as the "Aviation Development Zone Act".
L. 2005: Entire article added, p. 1490, § 1, effective August 8.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 35 - AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-35-106) › Section 39-35-102 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Aircraft manufacturer" means a business involved in the production of aircraft parts specifically used in the manufacture of aircraft or a business involved in the development of a proof of concept or prototype aircraft, a test and evaluation aircraft, a certification aircraft, or a production aircraft. For income tax years commencing before January 1, 2013, "aircraft manufacturer" excludes a business or any portion of a business that is involved in the maintenance of aircraft. For income tax years commencing on or after January 1, 2013, "aircraft manufacturer" includes a business or any portion of a business that is involved in the maintenance and repair, completion, or modification of aircraft.
(2)
"Airport" means any public-use facility so designated or licensed by the federal aviation administration and listed in the national plan of integrated airport systems in accordance with section 47103 of title 49 of the United States Code.
(3)
"Facility" means any factory or other building in which an aircraft manufacturer conducts business and in which employees of the aircraft manufacturer work on a regular basis.
(4)
"New employee" means a full-time employee hired by an aircraft manufacturer to work at a facility that is located in an aviation development zone in the state. For purposes of this subsection (4), an employee shall work for at least thirty-five hours per week on a regular basis throughout the year performing duties at a facility in an aviation development zone in order to be considered a full-time employee.
(5)
"Office" means the Colorado office of economic development created in section
24-48.5-101
, C.R.S.
L. 2005: Entire article added, p. 1490, § 1, effective August 8. L. 2013: (1) amended, (HB 13-1080), ch. 211, p. 886, § 2, effective August 7.
For the legislative declaration in the 2013 act amending subsection (1), see section 1 of chapter 211, Session Laws of Colorado 2013.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 35 - AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-35-106) › Section 39-35-103 - Zones established

Any airport in the state may register with the office to become an aviation development zone. Only the area included within the boundaries of the airport shall be included in the aviation development zone. The office may establish procedures for the registration of airports as aviation development zones pursuant to this article.
L. 2005: Entire article added, p. 1491, § 1, effective August 8.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 35 - AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-35-106) › Section 39-35-106 - Repeal of article

This article is repealed, effective January 1, 2024, unless it is continued or reestablished by the general assembly acting by bill prior to said date.
L. 2005: Entire article added, p. 1494, § 1, effective August 8. L. 2013: Entire section amended, (HB 13-1080), ch. 211, p. 886, § 4, effective August 7.
For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 211, Session Laws of Colorado 2013.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 36 - CHIPS ZONE ACT (§§ 39-36-101 — 39-36-107) › Section 39-36-101 - Short title

The short title of this act is the "CHIPS Zone Act".
Added by 2023 Ch. 227,§ 7, eff. 5/20/2023.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 36 - CHIPS ZONE ACT (§§ 39-36-101 — 39-36-107) › Section 39-36-103 - [Effective Until 8/7/2024] Definitions

(1)
As used in this article 36, unless the context otherwise requires:
(a)
"Certification" means the written tax credit certificate documenting a taxpayer's income tax credit claim pursuant to section
39-30-104
,
39-30-105.1
, or
39-30-105.5
and the estimated value of each credit certified by the CHIPS zone administrator, for which the taxpayer received precertification in accordance with section
39-36-104 (5)(b)
.
(b)
"CHIPS Act" means the federal "Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022", Pub.L. 117-167, as amended.
(c)
"CHIPS zone" means a semiconductor manufacturing zone approved by the commission pursuant to section
39-36-104 (2)(a)
.
(d)
"Commission" means the Colorado economic development commission created in section
24-46-102 (1)
.
(e)
"Department" means the Colorado department of revenue.
(f)
"Director" means the director of the office.
(g)
"Office" means the Colorado office of economic development created in section
24-48.5-101
.
(h)
"Precertification" means the written precertification of a taxpayer's proposed project and any related income tax credit claims pursuant to section
39-30-104
,
39-30-105.1
, or
39-30-105.5
, by the CHIPS zone administrator in reliance on the taxpayer's representations pursuant to section
39-36-104 (5)(a)
.
(i)
"Refund certificate" has the same meaning as set forth in section
24-46-108 (1)(h)
.
(j)
"Semiconductor manufacturing" has the same meaning as set forth in section
24-46-108 (1)(i)
.
(k)
"Taxpayer" means a person engaged in semiconductor manufacturing that is subject to tax under article
22
of this title 39.
Added by 2023 Ch. 227,§ 7, eff. 5/20/2023.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 36 - CHIPS ZONE ACT (§§ 39-36-101 — 39-36-107) › Section 39-36-103 - [Effective 8/7/2024] Definitions

As used in this article 36, unless the context otherwise requires:
(1)
"Certification" means the written tax credit certificate documenting a taxpayer's income tax credit claim pursuant to section
39-30-104
,
39-30-105.1
, or
39-30-105.5
and the estimated value of each credit certified by the CHIPS zone administrator, for which the taxpayer received precertification in accordance with section
39-36-104 (5)(b)
.
(2)
"CHIPS Act" means the federal "Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022", Pub.L. 117-167, as amended.
(3)
"CHIPS zone" means a semiconductor manufacturing zone approved by the commission pursuant to section
39-36-104 (2)(a)
.
(4)
"Commission" means the Colorado economic development commission created in section
24-46-102 (1)
.
(5)
"Department" means the Colorado department of revenue.
(6)
"Director" means the director of the office.
(7)
"Office" means the Colorado office of economic development created in section
24-48.5-101
.
(8)
"Precertification" means the written precertification of a taxpayer's proposed project and any related income tax credit claims pursuant to section
39-30-104
,
39-30-105.1
, or
39-30-105.5
, by the CHIPS zone administrator in reliance on the taxpayer's representations pursuant to section
39-36-104 (5)(a)
.
(9)
"Refund certificate" has the same meaning as set forth in section 24-46-108 (1)(i).
(10)
"Semiconductor manufacturing" has the same meaning as set forth in section 24-46-108 (1)(j).
(11)
"Taxpayer" means a person engaged in semiconductor manufacturing that is subject to tax under article
22
of this title 39.
Amended by 2024 Ch. 490,§ 88, eff. 8/7/2024.
Added by 2023 Ch. 227,§ 7, eff. 5/20/2023.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 36 - CHIPS ZONE ACT (§§ 39-36-101 — 39-36-107) › Section 39-36-105 - Electronic submissions - certification data to department of revenue

(1)
(a)
On or before September 1, 2023, and on or before September 1 of each calendar year thereafter through September 1, 2035, the director, or the director's designee, shall transmit to the department data regarding income tax credits allowed pursuant to this article 36 that are certified by the CHIPS zone administrator from January 1 through June 30 of the same calendar year.
(b)
On or before March 31, 2024, and on or before March 31 of each calendar year thereafter through March 31, 2036, the director, or the director's designee, shall transmit to the department data regarding income tax credits allowed pursuant to this article 36 that are certified by the CHIPS zone administrator from July 1 through December 31 of the previous calendar year.
(c)
The data required to be transmitted by the director, or the director's designee, to the department under subsections (2)(a) and (2)(b) must be in the form of electronic reports that include the following information:
(I)
The taxpayer's name;
(II)
The taxpayer's Colorado account number and federal employer identification number;
(III)
The type and amount of each income tax credit allowed under this article 36 and certified by the CHIPS zone administrator for the taxpayer for the tax year; and
(IV)
Any associated taxpayers' names, Colorado account numbers, and federal employer identification numbers or social security numbers if the credit allowed under this article 36 is allocated from a pass-through entity to its partners, shareholders, members, or other constituent taxpayers.
Added by 2023 Ch. 227,§ 7, eff. 5/20/2023.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 36 - CHIPS ZONE ACT (§§ 39-36-101 — 39-36-107) › Section 39-36-106 - Department of revenue - electronic filings - report - rules

(1)
(a)
For the 2023 income tax year and each income tax year thereafter through the 2035 income tax year, any taxpayer that claims one or more income tax credits pursuant to this article 36 shall file a state income tax return with the department in an electronic format.
(b)
A taxpayer must submit the electronic state income tax return required under subsection (1)(a) of this section together with:
(I)
A certification form executed by the CHIPS zone administrator pursuant to section
39-36-104 (5)(b)
for each income tax credit claimed pursuant to this article 36;
(II)
Any waiver certificate issued by the commission to the taxpayer under section
39-30-104 (2)(c)(III)(B)
waiving the limit on the amount of the taxpayer's qualified investment tax credit for the income tax year;
(III)
A refund election statement on a form prescribed by the department for each tax credit claimed pursuant to this article 36 for which the taxpayer elects to receive a refund pursuant to section
24-46-108
;
(IV)
A refund certificate issued by the commission to the taxpayer under section
24-46-108
approving each income tax credit claimed pursuant to this article 36 for which the taxpayer elects to receive a refund; and
(V)
A carryforward schedule including the type and amount of each income tax credit claimed pursuant to this article 36 that the taxpayer intends to use in a subsequent tax year.
(2)
The documents required under subsection (1)(b) of this section must be filed with the department not later than the due date, including extensions, for filing the taxpayer's state income tax return for the income tax year in which the income tax credits are claimed pursuant to this article 36.
(3)
(a)
For the 2023 income tax year and each income tax year thereafter through the 2035 income tax year, the department shall aggregate and report data on all of the income tax credits that are claimed pursuant to this article 36 for each income tax year. The department shall categorize such aggregated data by the date that the income tax credit was certified by the CHIPS zone administrator, the specific income tax credit allowed pursuant to this article 36 that each taxpayer was authorized to claim, and the total amount of the income tax credits claimed for each income tax credit allowed pursuant to this article 36.
(b)
The department shall submit the data collected pursuant to subsection (1)(b)(V) of this section and the data aggregated pursuant to subsection (3)(a) of this section to the office on August 1, 2023, and on August 1 each year thereafter through August 1, 2036.
(4)
The executive director of the department, in consultation with the commission and the office, may promulgate rules as necessary for the department to administer and enforce any provisions of this article 36.
Added by 2023 Ch. 227,§ 7, eff. 5/20/2023.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 36 - CHIPS ZONE ACT (§§ 39-36-101 — 39-36-107) › Section 39-36-107 - Repeal of article

This article 36 is repealed, effective January 1, 2041.
Added by 2023 Ch. 227,§ 7, eff. 5/20/2023.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-101 - [See Note] Short title

The short title of this act is the "Crime Victim and Survivor Services Funding and Mental Health Security Act".
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-104 - [See Note] Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross taxable sales - tax rate

(1)
On and after April 1, 2025, there is levied an excise tax upon every vendor at the rate of six and one-half percent of the net taxable sales from the retail sale in this state of any firearm, Firearm precursor part, or ammunition. Every vendor shall pay the tax levied by this section to the executive director in accordance with the provisions of this part 1.
(2)
The determination of whether a retail sale occurs in this state is governed by the provisions set forth in section 39-26-104 (3)(a)(I) to (3)(a)(V) and the definitions set forth in section 39-26-104 (3)(d)(I) and (3)(d)(II).
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-105 - [See Note] Exemption

The purchase price paid in consummation of the retail sale of any firearm, Firearm precursor part, or ammunition to a peace officer or a law enforcement agency employing that peace officer or to an active duty member of the armed forces of the United States is exempt from taxation pursuant to this article 37.
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-106 - [See Note] Administration and enforcement - disputes and refunds - rules

(1)
The executive director shall administer and enforce the tax levied pursuant to this part 1 in accordance with the provisions of article 21 of this title 39.
(2)
The burden of proving that a sale of a firearm, firearm precursor part, or ammunition is not subject to or is exempt from the excise tax, or that a vendor is not doing business in this state, as defined in section 39-37-103 (3), or is otherwise not required to make a return or to remit tax pursuant to this article 37, shall be on the vendor under such reasonable requirements of proof as the executive director may prescribe by rule.
(3)
(a)
The executive director shall make a refund or allow a credit to any vendor that establishes that the vendor has overpaid the tax due pursuant to this article 37. No such refund shall be made or credit allowed in an amount greater than the tax paid.
(b)
The vendor must file any claim for refund or credit under this section within three years after the due date of the return showing the overpayment. The claim must be made on forms prescribed by the executive director and must include such pertinent data, information, or documentation as the executive director may require.
(c)
Upon receipt of the application and proof of the matters contained therein, the executive director shall give notice to the vendor in writing of the executive director's decision. Aggrieved vendors may petition the executive director for a hearing on the claim in the manner provided in section 39-21-104.
(4)
The executive director shall promulgate rules for the implementation of this part 1.
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-107 - [See Note] Registration required

(1)
(a)
It is unlawful for any person to engage in the business of an ammunition vendor, a firearms dealer, or a firearms manufacturer in this state without first having registered as a vendor with the executive director. A registration application properly filed on a form prescribed by the executive director and accepted by the executive director is valid until December 31 of the next odd-numbered year following the date of registration, unless sooner cancelled or revoked. A person registering pursuant to this subsection (1) shall disclose the name of the vendor and the vendor's business location, including the street number of the vendor's business location, and any other facts the executive director may require.
(b)
It is the duty of every vendor on or before January 1 of each even-numbered year to renew the vendor's registration if the vendor remains in retail business or liable to account for the tax levied pursuant to this article 37.
(c)
If a vendor makes retail sales at two or more separate places of business in this state, a separate registration for each place of business is required.
(2)
The executive director, after reasonable notice and a hearing, may revoke the registration of any person found by the executive director to have violated any provision of this article 37. Any finding and order of the executive director revoking the registration of any vendor is subject to review by the district court of the district where the business of the vendor is conducted, upon application of the vendor. The procedure for review must be, as nearly as possible, the same as provided for the review of findings as provided by proceedings in the nature of certiorari.
(3)
(a)
Any vendor who makes retail sales subject to the excise tax without registering commits a petty offense and shall be punished according to section 18-1.3-503.
(b)
Any vendor who makes retail sales subject to the excise tax without registering may also be subject to a civil penalty of fifty dollars per day up to a maximum penalty of one thousand dollars. the executive director shall assess the penalty imposed by this subsection (3)(b) in the same manner as the taxes, penalties, and interest imposed by this article 37. The executive director may waive or reduce the penalty assessed pursuant to this subsection (3)(b) if the vendor's failure to register is due to reasonable cause and not willful neglect or intent to defraud.
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-108 - [See Note] Books and records to be preserved

(1)
Every vendor shall keep complete and accurate records necessary for the determination of the correct tax liability, including itemized invoices of all retail sales of any firearms, firearm precursor parts, or ammunition in this state.
(2)
A vendor shall provide a copy of the records required to be kept pursuant to subsection (1) of this section, and any other records deemed necessary by the executive director for the determination of the correct tax liability to the executive director, if so requested. The executive director may establish the acceptable form of such records.
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-109 - [See Note] Returns and remittance of tax - civil penalty

(1)
Every vendor shall file a return with the executive director each month. The return, which must be upon forms prescribed and furnished by the executive director, must contain the net taxable sales from the retail sale in this state of any firearm, Firearm precursor part, or ammunition by the vendor during the preceding month, the tax due thereon, and any other information that the executive director may reasonably require.
(2)
Every vendor shall file the return required by subsection (1) of this section with the executive director by the twentieth day of the month following the month reported and with the report shall remit the amount of tax due. The vendor shall file the return required by subsection (1) of this section electronically and remit the amount of tax due by electronic funds transfer.
(3)
The executive director may extend the time for filing a return and remitting the tax due for good cause shown or under such reasonable rules as the executive director may promulgate.
(4)
If a person neglects or refuses to file a timely return or payment of the tax, to pay or correctly account for any tax as required by this article 37, or to keep complete and accurate records, as required by section 39-37-109, the executive director shall make an estimate, based upon the information available, of the amount of tax due or not accounted for or incorrectly accounted for on a return for the period for which the vendor is delinquent. The executive director shall add to the estimated amount of tax due or not accounted for or incorrectly accounted for interest, if applicable pursuant to section 39-21-110.5, and a penalty equal to the greater of:
(a)
Fifteen dollars; or
(b)
Ten percent of such unpaid, unaccounted, or incorrectly accounted for amount of tax, plus one-half percent per month from the date when due, not to exceed eighteen percent in the aggregate.
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-110 - [See Note] Distribution of tax collected

(1)
Each month, the state treasurer shall credit the money collected for payment of the tax levied pursuant to this part 1 to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with section 2 (a) and (f) of article XXIV of the state constitution and shall further transfer an amount equal to this amount from the old age pension fund to the general fund in accordance with section 7 (c) of article XXIV of the state constitution.
(2)
Each month, the state treasurer shall transfer an amount equal to the amount of money collected for payment of the tax levied pursuant to this part 1 from the general fund to the fund for distribution in accordance with section 39-37-301 (2).
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-111 - [See Note] Prohibited acts - penalties

It is unlawful for any vendor 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 of the tax, levied pursuant to this part 1. Any vendor who willfully violates any provision of this part 1 shall be punished as provided in section 39-21-118.
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 1 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-112) › Section 39-37-112 - [See Note] 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, all revenue generated by the excise tax levied pursuant to this part 1 as approved by the voters at the statewide election in November 2024, may be collected and spent as a voter-approved revenue change and shall not require voter approval subsequent to the voter approval required pursuant to part 2 of this article 37.
Added by 2024 Ch. 423,§ 1, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › AVIATION DEVELOPMENT ZONE ACT (§§ 39-35-101 — 39-37-301) › Article 37 - FIREARMS AND AMMUNITION EXCISE TAX (§§ 39-37-101 — 39-37-301) › Part 2 - SUBMISSION OF BALLOT ISSUE - FIREARMS AND AMMUNITION EXCISE TAX (§ 39-37-201) › Section 39-37-201 - Submission of ballot issue - excise tax on firearms and ammunition - definition

(1)
As used in this section, "ballot issue" means the question submitted to voters pursuant to subsection (2) of this section.
(2)
At the statewide election held in November 2024, 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 $39,000,000 annually to fund mental health services, including for military veterans and at-risk youth, school safety and gun violence prevention, and support services for victims of domestic violence and other violent crimes by authorizing a tax on gun dealers, gun manufacturers, and ammunition vendors at the rate of 6.5% of the net taxable sales from the retail sale of any gun, gun precursor part, or ammunition, 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.
Added by 2024 Ch. 423,§ 1, eff. 6/5/2024.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 1 - DEFINITIONS (§§ 40-1-101 — 40-1-104) › Section 40-1-101 - Public utilities law

Articles
1
to
7
of this title shall be known and may be cited as the "Public Utilities Law" and shall apply to the public utilities and public services described in said articles 1 to 7 and to the commission referred to in article
2
of this title.
L. 13: p. 464, § 1. C.L. § 2911. CSA: C. 137, § 1. CRS 53: § 115-1-1. C.R.S. 1963: § 115-1-1.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 1.1 - PEOPLE SERVICE TRANSPORTATION (§§ 40-1.1-101 — 40-1.1-106) › Section 40-1.1-101 - Legislative declaration

In order to promote improved transportation for the elderly, for persons with disabilities, and for the residents of rural areas and small towns through an expanded and coordinated transportation network, the general assembly hereby declares it to be the policy of the state to legally define and to recognize people service transportation and volunteer transportation as separate but contributing components of the transportation system. Therefore, it is the policy of the state to remove barriers to low-cost people service transportation and volunteer transportation. For this purpose, transportation systems meeting the criteria prescribed in this article will not be classified as public utilities or as any form of carrier subject to regulation by the commission but as people service transportation and volunteer transportation subject to appropriate regulation and administration.
L. 81: Entire article added, p. 1907, § 1, effective July 1. L. 93: Entire section amended, p. 1671, § 89, effective July 1.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 1.1 - PEOPLE SERVICE TRANSPORTATION (§§ 40-1.1-101 — 40-1.1-106) › Section 40-1.1-102 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Charitable organization" means any charitable unit primarily supported by private donation and not for profit, including but not limited to churches, civic groups, clubs, scout troops, or the American red cross.
(2)
"Nonprofit" as applied to people service transportation or volunteer transportation means motor vehicle transportation provided for purposes other than for pecuniary gain, whether or not compensation is paid in connection with such transportation.
(3)
"People service agency" means any people service unit primarily supported by public funds and not for profit, such as clinics, day care centers, job programs, congregate meal centers, senior citizen programs, and other government funded bodies.
(4)
"People service organization" means a people service agency or a charitable organization.
(5)
"People service transportation" means motor vehicle transportation provided on a nonprofit basis by a people service organization generally for the purpose of transporting clients or program beneficiaries in connection with people service programs sponsored by the organization, or by another people service organization. The motor vehicle may be owned, leased, borrowed, or contracted for use by the people service organization.
(6)
"Volunteer transportation" means motor vehicle transportation provided on a nonprofit basis by an individual, company, firm, partnership, agency, or corporation under the direction, sponsorship, or supervision of a people service organization. The volunteers may receive an allowance to defray the expected cost of operating the vehicle but may not receive compensation for their time.
L. 81: Entire article added, p. 1907, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 1.1 - PEOPLE SERVICE TRANSPORTATION (§§ 40-1.1-101 — 40-1.1-106) › Section 40-1.1-103 - Classification of transportation

People service transportation and volunteer transportation, as defined in section
40-1.1-102
, shall be classified as such for purposes of regulation, insurance, and general administration.
L. 81: Entire article added, p. 1908, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 1.1 - PEOPLE SERVICE TRANSPORTATION (§§ 40-1.1-101 — 40-1.1-106) › Section 40-1.1-104 - Inapplicable laws and regulations

(1)
People service transportation and volunteer transportation shall not be considered transportation for compensation, commercial transportation, or any form of carrier. Thus, the following laws and regulations do not apply to motor vehicles while being used for the purpose of people service transportation or volunteer transportation:
(a)
Articles
1
and
2
to
9
of this title, concerning public utilities and common carriers;
(b)
Article
10.1
of this title, concerning motor carriers; and
(c) and (d)
(Deleted by amendment, L. 2011, (HB 11-1198), ch. 419, p. 419, § 13, effective August 10, 2011.)
(e)
Articles
20
to
33
of this title, concerning railroads.
L. 81: Entire article added, p. 1908, § 1, effective July 1. L. 2011: IP(1), (1)(b), (1)(c), and (1)(d) amended, (HB 11 - 11 98), ch. 127, p. 419, § 13, effective August 10.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 1.1 - PEOPLE SERVICE TRANSPORTATION (§§ 40-1.1-101 — 40-1.1-106) › Section 40-1.1-105 - Insurance for volunteers

People service agencies of the state or any political subdivision thereof are authorized to purchase insurance to cover volunteers when they provide volunteer transportation.
L. 81: Entire article added, p. 1908, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 1.1 - PEOPLE SERVICE TRANSPORTATION (§§ 40-1.1-101 — 40-1.1-106) › Section 40-1.1-106 - Safety and insurance regulation

(1)
The provisions of parts 2, 3, and 5 of article
4
of title
42
, C.R.S., shall be applicable to motor vehicles used in people service transportation or volunteer transportation.
(2)
Before a motor vehicle designed to transport more than sixteen passengers and used in people service transportation or volunteer transportation is operated or permitted to operate on any public highway of this state, the owner of such vehicle shall file with the department of revenue a certificate, in a form as approved by said department, evidencing a motor vehicle liability insurance policy issued by an insurance carrier or insurer authorized to do business in the state of Colorado or a surety bond issued by a company authorized to do a surety business in the state of Colorado with a minimum sum of fifty thousand dollars for damages to property of others, a minimum sum of one hundred thousand dollars for damages for or on account of bodily injury or death of one person as a result of any one accident, and, subject to such limit as to one person, a minimum sum of three hundred thousand dollars for or on account of bodily injury to or death of all persons as a result of any one accident.
(3)
Any state agency which provides public funds to a people service agency may establish insurance and safety requirements which are in addition to and consistent with any other applicable insurance and safety requirements and which shall apply to people service transportation or volunteer transportation which it funds.
L. 81: Entire article added, p. 1908, § 1, effective July 1. L. 94: (1) amended, p. 2570, § 92, effective 1/1/1995.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 2 - PUBLIC UTILITIES COMMISSION - RENEWABLE ENERGY STANDARD (§§ 40-2-101 — 40-2-203) › Part 1 - GENERAL AND ADMINISTRATIVE PROVISIONS (§§ 40-2-101 — 40-2-139) › Section 40-2-102 - Oath - qualifications

Each commissioner, before entering upon the duties of his office, shall take the constitutional oath of office. No person in the employ of or holding any official relation to any corporation or person, which said corporation or person is subject in whole or in part to regulation by the commission, and no person owning stocks or bonds of any such corporation or who is in any manner pecuniarily interested therein shall be appointed to or hold the office of commissioner or be appointed or employed by the commission; but if any such person becomes the owner of such stocks or bonds or becomes pecuniarily interested in such corporation otherwise than voluntarily, he shall divest himself of such ownership or interest within six months; failing to do so, his office or employment shall become vacant.
L. 13: p. 466, § 5. C.L. § 2916. CSA: C. 137, § 6. CRS 53: § 115-2-2. C.R.S. 1963: § 115-2-2. L. 69: p. 928, § 3.
For the oath of office, see § 8 of article XII of the Colorado Constitution.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 2 - PUBLIC UTILITIES COMMISSION - RENEWABLE ENERGY STANDARD (§§ 40-2-101 — 40-2-203) › Part 1 - GENERAL AND ADMINISTRATIVE PROVISIONS (§§ 40-2-101 — 40-2-139) › Section 40-2-103 - Director - duties

(1)
The executive director of the department of regulatory agencies, pursuant to section 13 of article XII of the state constitution, and with the approval of the commission, shall appoint a director of the commission. The director shall manage the operations of the agency in order to carry out the public utilities law, to carry out and implement policies, procedures, and decisions made by the commission, and to meet the requirements of the commission concerning any matters within the authority of a
type 1
entity, as defined in section
24-1-105
, and which requirements are under the jurisdiction of the commission. The director has all the powers and responsibilities of the division director for this purpose, including the power to issue all necessary process, writs, warrants, and notices. The director has the requisite power to serve warrants and other process in any county or city and county of this state and to delegate such actions to duly authorized employees or agents of the agency as appropriate.
(2)
Repealed.
Amended by 2022 Ch. 469,§142, eff. 8/10/2022.
Amended by 2017 Ch. 4,§5, eff. 8/9/2017.
Amended by 2013 Ch. 83,§1, eff. 8/7/2013.
L. 13: p. 466, § 6. C.L. § 2917. CSA: C. 137, § 7. CRS 53: § 115-2-3. C.R.S. 1963: § 115-2-3. L. 69: p. 928, § 4. L. 89: Entire section amended, p. 1524, § 2, effective April 12. L. 93: Entire section amended, p. 2057, § 5, effective July 1. L. 2013: Entire section amended, (HB 13-1027), ch. 83, p. 267, § 1, effective August 7. L. 2017: (2) repealed, (SB 17-044), ch. 4, p. 7, § 5, effective August 9.
2022 Ch. 469, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 2 - PUBLIC UTILITIES COMMISSION - RENEWABLE ENERGY STANDARD (§§ 40-2-101 — 40-2-203) › Part 1 - GENERAL AND ADMINISTRATIVE PROVISIONS (§§ 40-2-101 — 40-2-139) › Section 40-2-104 - Assistants and employees - utilization of independent experts

(1)
The director of the commission may appoint such experts, engineers, statisticians, accountants, investigative personnel, clerks, and other employees as are necessary to carry out the provisions of this title or to perform the duties and exercise the powers conferred by law upon the commission.
(2)
(Deleted by amendment, L. 93, p. 2058, § 6, effective July 1, 1993.)
(3)
The director of the commission shall hire and designate employees of the commission as administrative law judges who shall have the power to administer oaths, examine witnesses, receive evidence, and conduct hearings, investigations, and other proceedings on behalf of the commission.
(4)
(a)
Of the money that the commission receives from the public utilities commission fixed utility fund pursuant to section
40-2-114 (1)(b)(II)
, up to two hundred fifty thousand dollars per year may be allocated to personal services contracts with outside consultants and experts that meet criteria specified by the commission.
(b)
The amount allocated for outside consultants and experts pursuant to subsection (4)(a) of this section shall be adjusted annually in accordance with changes in the United States department of labor's bureau of labor statistics consumer price index for Denver-Aurora-Lakewood for all items and all urban consumers, or its successor index.
Amended by 2021 Ch. 220, § 1, eff. 6/10/2021.
L. 13: p. 466, § 7. C.L. § 2918. CSA: C. 137, § 8. CRS 53: § 115-2-4. C.R.S. 1963: § 115-2-4. L. 69: p. 928, § 5. L. 89: (1) and (3) amended, p. 1524, § 3, effective April 12. L. 93: Entire section amended, p. 2058, § 6, effective July 1. L. 2021: (4) added, (SB 21-272), ch. 1156, p. 1156, § 1, effective June 10.
Section 14 of chapter 220 (SB 21-272), Session Laws of Colorado 2021, provides that the act changing this section applies to conduct occurring on or after June 10, 2021.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 2 - PUBLIC UTILITIES COMMISSION - RENEWABLE ENERGY STANDARD (§§ 40-2-101 — 40-2-203) › Part 1 - GENERAL AND ADMINISTRATIVE PROVISIONS (§§ 40-2-101 — 40-2-139) › Section 40-2-104.5 - Financial disclosures by intervenors

(1)
An intervenor in any matter before the commission shall disclose any of the following relationships that exist or, within the immediately preceding twenty-four months, existed between the intervenor and the regulated utility in the matter:
(a)
Any corporate affiliation with the regulated utility;
(b)
The receipt of any funding from the regulated utility; or
(c)
Any other financial relationship between the intervenor and the regulated utility.
(2)
The commission shall publish on its website all disclosures made pursuant to this section.
Added by 2021 Ch. 220,§2, eff. 6/10/2021.
Section 14 of chapter 220 (SB 21-272), Session Laws of Colorado 2021, provides that the act adding this section applies to conduct occurring on or after June 10, 2021.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 2 - PUBLIC UTILITIES COMMISSION - RENEWABLE ENERGY STANDARD (§§ 40-2-101 — 40-2-203) › Part 1 - GENERAL AND ADMINISTRATIVE PROVISIONS (§§ 40-2-101 — 40-2-139) › Section 40-2-105 - Office - sessions - seal - supplies

(1)
The office of the commission shall be in the city and county of Denver. The office shall be open every day, legal holidays, Saturdays, and Sundays excepted. Hearings under this title may be held in such places within this state as shall be determined by the commission. It is the duty of the office of state planning and budgeting to provide suitable quarters for the commission and its employees.
(2)
The commission shall have a seal bearing the following inscription: "The public utilities commission of the state of Colorado". The seal shall be affixed to all writs and authentications of copies of records and to such other instruments as the commission shall direct. All courts shall take judicial notice of said seal.
(3)
Necessary expenses of the commission shall be paid from appropriations made by the general assembly to the commission.
L. 13: p. 467, § 8. C.L. § 2919. CSA: C. 137, § 9. CRS 53: § 115-2-5. C.R.S. 1963: § 115-2-5. L. 69: p. 929, § 6. L. 75: (1) amended, p. 821, § 18, effective July 18. L. 89: (1) amended, p. 1525, § 4, effective April 12.
For legal holidays, see article 11 of title 24; for payment of expenses, see § 40-2-107.
2023 Colorado Revised Statutes › Title 40 - UTILITIES (§§ 40-1-101 — 40-43-104) › PUBLIC UTILITIES (§§ 40-1-101 — 40-17.5-105) › GENERAL AND ADMINISTRATIVE (§§ 40-1-101 — 40-9.8-104) › Article 2 - PUBLIC UTILITIES COMMISSION - RENEWABLE ENERGY STANDARD (§§ 40-2-101 — 40-2-203) › Part 1 - GENERAL AND ADMINISTRATIVE PROVISIONS (§§ 40-2-101 — 40-2-139) › Section 40-2-106 - Reports and decisions of the commission

Whenever an investigation is made, a hearing is held, or a decision is entered by the commission, it is the duty of the commission to make a report or decision in writing in respect thereto which shall state its findings of fact and conclusions thereon, together with its decision or requirement in the premises. All such reports and decisions shall be entered of record and a copy thereof shall be furnished to all parties to the proceedings and to such other persons as the commission may deem advisable.
L. 13: p. 467, § 9. C.L. § 2920. CSA: C. 137, § 10. L. 45: p. 525, § 1. CRS 53: § 115-2-6. C.R.S. 1963: § 115-2-6. L. 69: p. 929, § 7.