reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 24-35-117 - Public list of delinquent state taxes

(1)
Notwithstanding any provision of law, the executive director of the department of revenue shall annually disclose a list of all taxpayers, including but not limited to individuals, trusts, partnerships, corporations, and other taxable entities, that are delinquent in the payment of tax liabilities collected by the department. The list shall include only those taxpayers with total delinquent final liabilities for all taxes collected by the department, including penalties and interest, in an amount greater than twenty thousand dollars for a period of six months from the time that a distraint warrant issues or may issue. The list shall contain the name, address, types of taxes, month and year in which each tax liability was asserted in a duly issued distraint warrant, the amount of each tax outstanding of each delinquent taxpayer, and, in the case of a corporate taxpayer, the name of the current president of record of the corporation.
(2)
At least ninety days before the disclosure of the name of a delinquent taxpayer prescribed in subsection (1) of this section, the executive director of the department of revenue shall mail a written notice to the delinquent taxpayer at his or her last known address informing the taxpayer that the failure to cure the tax delinquency could result in the taxpayer's name being included in a list of delinquent taxpayers that is published on the internet on the website maintained by the department pursuant to this section. If the delinquent tax has not been paid sixty days after the notice was mailed, and the taxpayer has not, since the mailing of the notice, either entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the executive director, the executive director may disclose the tax in the list of delinquent taxpayers.
(3)
Unpaid taxes shall not be deemed to be delinquent and subject to disclosure if:
(a)
A written agreement for payment exists without default between the taxpayer and the department of revenue; or
(b)
The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.
(4)
The list described in subsection (1) of this section shall be available for public inspection at the department of revenue and shall be published on the internet on the website maintained by the department.
(5)
The name of a taxpayer shall be removed within fifteen days after the payment of the debt.
(6)
Any disclosure made by the executive director of the department of revenue in a good faith effort to comply with this section shall not be considered a violation of any statute prohibiting disclosure of taxpayer information.
L. 2003: Entire section added, p. 1761, § 1, effective August 6.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 24-35-118 - Regional tourism projects - authority of department

(1)
In addition to the other functions and powers of the department of revenue and the executive director of the department pursuant to this part 1, the department shall establish and determine the base year revenue, as defined in section
24-46-303(1)
, for each regional tourism zone, as defined in section
24-46-303(11)
; shall collect, account for, and remit to the applicable financing entity, as defined in section
24-46-303(6)
, all state sales tax increment revenue, as defined in section
24-46-303(12)
, generated within each regional tourism zone; and shall otherwise perform such functions as are required of the department with respect to any financing entity and any regional tourism zone designated in the written notice thereof to be provided to the executive director pursuant to section
24-46-305
.
(2)
The executive director shall have the authority to create forms and promulgate rules as deemed necessary or convenient to implement the department's responsibilities with respect to the determination of base year revenue, collection and disbursement of state sales tax increment revenue, and other functions of the department pursuant to part 3 of article
46
of this title. The executive director is authorized to enter into contracts with financing entities approved pursuant to part 3 of article
46
of this title in the manner provided for in section
24-35-110
regarding the performance of the department's functions in implementing part 3 of article
46
of this title, and to establish an administrative fee for such services in the manner provided for in section
24-35-111
, with the amount thereof to be reasonably calculated to offset the department's actual direct costs and expenses in performing such collection and disbursement functions.
(3)
All state sales tax increment revenue collected by the department on behalf of a financing entity shall be construed and treated for all purposes as being assigned to, the property of, and the revenue of the applicable financing entity and shall not be construed or treated for any purpose as revenue or property of the state. In collecting and disbursing state sales tax increment revenue as provided in this section and otherwise performing its responsibilities pursuant to part 3 of article
46
of this title, the department shall act solely as a collecting agent for the financing entity and shall segregate in a separate fund any portion of state sales tax increment revenue that is dedicated to the financing entity but will not be remitted to the financing entity in the immediate future.
L. 2009: Entire section added, (SB 09-173), ch. 434, p. 2417, §2, effective June 4.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 24-35-121 - Colorado offender identification program

The department of revenue shall collaborate with the department of corrections to operate the program established in section
17-33-102
to provide state-issued identification for offenders.
Added by 2021 Ch. 101,§2, eff. 9/7/2021.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 2 - [Repealed] (§ 24-35-201) › Section 24-35-201 - to 24-35-222 - [Repealed]

Repealed by 2018 Ch. 31,§3, eff. 10/1/2018.
Renumbered as C.R.S. §
44-40-101
to 44-40-123 by 2018 Ch. 31,§2, eff. 10/1/2018.
(1) This part 2 was added in 1982. This part 2 was relocated to article
40
of title
44
by House Bill 18-1027. Former C.R.S. section numbers are shown in editor's notes following those sections that were relocated.
(2) Changes by Senate Bill 18-066 to §§ 24-35-207(3) and 24-35-218(1)(a) were harmonized with House Bill 18-1027 and relocated to §§
44-40-108(3)
and
44-40-120(1)(a)
, respectively. For the law in effect from August 8, 2018, until the effective date of the relocation, see L. 2018, p. 1203.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 3 - [Repealed] (§ 24-35-301) › Section 24-35-301 - to 24-35-305 - [Repealed]

(1) This part 3 was added in 1983.
(2) Section 24-35-305 provided for the repeal of this part 3, effective May 30, 2006. (See L. 2004, p. 1543.)
For current provisions relating to the registration of trade names, see §7-71-109.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 4 - [Repealed] (§ 24-35-401) › Section 24-35-401 - [Repealed]

Repealed by 2018 Ch. 24,§3, eff. 10/1/2018.
Renumbered as C.R.S. §
44-6-101
by 2018 Ch. 24,§2, eff. 10/1/2018.
(1) This part 4 was added in 1989. This part 4 was relocated to article
6
of title
44
by HB 18-1026. Former C.R.S. section numbers are shown in editor's notes following those sections that were relocated.
(2) Changes by HB 18-1025 to § 24-35-401 were harmonized with HB 18-1026 and relocated to §
44-6-101
.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 5 - [Repealed] (§ 24-35-501) › Section 24-35-501 - to 24-35-508 - [Repealed]

Repealed by 2018 Ch. 34,§3, eff. 8/8/2018.
Renumbered as C.R.S. §
44-7-101
to 44-7-107 by 2018 Ch. 34,§2, eff. 10/1/2018.
This part 5 was added in 1998. This part 5 was relocated to article
7
of title
44
by SB 18-036. Former C.R.S. section numbers are shown in editor's notes following those sections that were relocated.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 6 - [Repealed] (§ 24-35-601) › Section 24-35-601 - to 24-35-608 - [Repealed]

Repealed by 2018 Ch. 15,§3, eff. 10/1/2018.
Renumbered as C.R.S. §
44-33-101
to 44-33-108 by 2018 Ch. 15,§2, eff. 10/1/2018.
(1) This part 6 was added in 2007. Provisions of this part 6 were relocated to article
33
of title
44
by SB 18-035. Former C.R.S. section numbers are shown in editor's notes following those sections that were relocated.
(2) Changes by HB 18-1024 to §§ 24-35-603(1) and 24-35-606(1) were harmonized with SB 18-035 and relocated to §§
44-33-103(1)
and
44-33-107(1)
, respectively.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-101 - State treasurer head of department

The state treasurer is the chief executive officer of the department of the treasury. He has all of the powers, duties, and obligations conferred upon him by the state constitution and is the official custodian of all state moneys and securities, unless otherwise expressly provided by law.
L. 71: R&RE, p. 95, § 1. C.R.S. 1963: § 3-6-1.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-102 - Function of department - employees

(1)
The principal function of the treasury department is to receive all state moneys collected by or otherwise coming into the hands of any officer, department, institution, or agency of the state government as required in section
24-36-103(1)
and to deposit and disburse the same in the manner prescribed by law. It shall have no tax collection or enforcement functions whatsoever.
(2)
Employees of the treasury department shall be appointed pursuant to the provisions of section
24-2-102
, except for one deputy permitted by law, who shall be appointed by the state treasurer.
L. 71: R&RE, p. 95, § 1. C.R.S. 1963: § 3-6-2.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-103 - All state moneys to be transmitted to department

(1)
It is the duty of every officer, department, institution, and agency of the state government charged with the responsibility of collecting the various taxes, licenses, fees, and permits imposed by law and of collecting or accepting tuition, rentals, receipts from the sale of property, and moneys of any other nature accruing to the state from any source whatsoever to transmit the same to the treasury department in such manner and under such procedures as may be prescribed by law or by fiscal rule of the controller.
(2)
Where a department, institution, or agency collects or receives moneys of a trust or quasi-trust nature, or moneys derived from the operation of a business-type enterprise, or moneys in which the interest, share, or proportion of the state has not yet been determined, such department, institution, or agency may, upon application to the office of the state controller and upon the written approval of the controller and the state treasurer, deposit such moneys in any depository authorized in section
24-75-603
, under the same conditions as required in articles
10.5
and
47
of title
11
, C.R.S., with respect to the deposit of other state moneys. Such department, institution, or agency shall file such reports as shall be required by fiscal rules adopted by the controller.
(3)
Repealed.
(4)
The treasury department shall be the transaction-approving authority for all moneys transmitted to and received by it. One copy of the transaction shall be retained in the files of the department.
L. 71: R&RE, p. 95, § 1. C.R.S. 1963: § 3-6-3. L. 75: (2) amended, p. 391, § 2, effective July 14; (3) repealed, p. 216, § 50, effective July 16. L. 79: (2) amended, p. 1615, § 8, effective June 8. L. 80: (2) amended, p. 597, § 1, effective February 29. L. 93: (4) amended, p. 1258, § 1, effective June 6. L. 2010: (2) amended, (HB 10-1181), ch. 351, p. 1630, §27, effective June 7.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-105 - Accounts to be kept - daily report

(1)
The treasury department shall keep adequate accounts in which shall be recorded all moneys received and disbursed.
(2)
As of the close of business each day, a report of the amount of all receipts and disbursements during said day shall be furnished to the office of the state controller; except that the receipts and disbursements shall not be reported by category as to the several funds created by law and the accounts within such funds.
L. 71: R&RE, p. 96, § 1. C.R.S. 1963: § 3-6-5. L. 84: Entire section amended, p. 702, § 1, effective April 5. L. 2010: (2) amended, (HB 10-1181), ch. 351, p. 1631, §28, effective June 7.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-106 - Record of warrants and checks - order of payment - paid warrants and checks - validation

(1)
The treasury department shall maintain a list of all warrants and checks drawn upon the state treasurer by the office of the state controller and of those warrants and checks issued and outstanding. Such lists shall be open during regular business hours for the inspection and examination of every person desiring to inspect or examine the same.
(2)
Warrants and checks shall be paid in the order in which presented to the treasury department for payment. The state treasurer may validate any warrant or any check presented for payment after six months from its date of issue for a period of time not longer than thirty days from the date upon which it is so presented.
(3)
All paid warrants and checks shall be canceled and, after being microfilmed or copied through image technology such as optical storage and other recognized state-of-the-art storage technologies, shall be destroyed pursuant to part 1 of article
80
of this title. The treasury department is authorized to enter into an arrangement that allows any bank holding canceled warrants or checks to microfilm or copy through other recognized state-of-the-art storage technologies and to store said warrants and checks for the benefit and use of the treasury department, but no bank shall destroy any canceled warrant or any canceled check without written authorization from the treasury department. Any bank producing microfilm or using other recognized state-of-the-art storage technologies pursuant to this subsection (3) shall transmit such microfilm or the product of such other recognized state-of-the-art storage technologies to the treasury department, where it shall be kept and stored. The treasury department is not authorized to enter into such an arrangement if the cost of the service charged by the bank exceeds the cost which the state would incur by providing the same service.
Amended by 2014 Ch. 328,§ 9, eff. 6/5/2014.
L. 71: R&RE, p. 97, § 1. C.R.S. 1963: § 3-6-6. L. 73: p. 171, § 1. L. 81: (3) amended, p. 1070, § 3, effective May 21. L. 84: (3) amended, p. 702, § 2, effective April 5. L. 93: (3) amended, p. 1258, § 2, effective June 6. L. 2010: (1) amended, (HB 10-1181), ch. 351, p. 1631, §29, effective June 7. L. 2014: Entire section amended, (HB 14-1391), ch. 328, p. 1452, § 9, effective June 5.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-107 - Warrants or checks endorsed when not paid - exception

(1)
Whenever upon presentation for payment of any issued and outstanding warrant or any issued and outstanding check there are insufficient funds in the state treasury to pay the same, the state treasurer shall endorse thereon the following: "Presented for payment (insert date). Insufficient funds. This warrant or check shall draw interest from this date at the rate of six percent per annum." and shall return such warrant or check to the person presenting it for payment.
(2)
Noninterest-bearing general fund warrants and checks lawfully issued pursuant to the provisions of section
24-75-208
are exempt from the provisions of this section.
Amended by 2014 Ch. 328,§ 10, eff. 6/5/2014.
L. 71: R&RE, p. 97, § 1. C.R.S. 1963: § 3-6-7. L. 2014: Entire section amended, (HB 14-1391), ch. 328, p. 1453, § 10, effective June 5.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-108 - Notice of payment - when interest ceases

(1)
The treasury department shall maintain a record of the number and amount of each warrant and each check presented for payment and endorsed by the state treasurer as provided in section
24-36-107
. Whenever there are sufficient moneys in the state treasury to pay part or all of such endorsed warrants and checks, the state treasurer shall give notice of the date of payment of the same through publication, twice, in some newspaper published in Denver, listing the numbers and amounts of the warrants and checks that he or she is prepared to pay on said date. Interest on the warrants and checks so listed shall cease at the expiration of fifteen days from the last date of publication of said notice.
(2)
The state treasurer is authorized to pay interest on any such warrant and any such check at the rate endorsed thereon out of any moneys in the state treasury to the credit of the general fund or such other fund out of which the warrant or check is payable and to charge the amount of interest so paid to such fund.
(3)
Interest paid on any such warrant or any such check shall be receipted for thereon by the payee or assignee thereof.
Amended by 2014 Ch. 328,§ 11, eff. 6/5/2014.
L. 71: R&RE, p. 97, § 1. C.R.S. 1963: § 3-6-8. L. 2014: Entire section amended, (HB 14-1391), ch. 328, p. 1453, § 11, effective June 5.
For clarification of terms and requirements for notice by publication, see part 1 of article 70 of this title.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-110 - [Repealed]

L. 71: R&RE, p. 98, § 1. C.R.S. 1963: § 3-6-11. L. 75: Entire section repealed, p. 392, § 6, effective 1/1/1976.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-111 - Authority to accept deposits

Any state bank or any national bank having its principal office in this state is authorized to accept and hold deposits of state moneys as provided in sections
24-36-104
and
24-36-109
and to give surety bonds or pledge collateral security as provided in article
10.5
of title
11
, C.R.S.
L. 71: R&RE, p. 98, § 1. C.R.S. 1963: § 3-6-11. L. 75: Entire section amended, p. 391, § 3, effective January 1.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-111.5 - Authority to invest in real property owned by a school district

Whenever there are moneys in the state treasury that are not immediately required to be disbursed, the state treasurer may, in the state treasurer's discretion, invest such moneys in real property owned by a school district pursuant to the provisions of section
22-54-110(2)(d)
, C.R.S. The state treasurer shall ensure that the investment in real property shall yield a fair and equitable return to the state; except that this requirement shall not apply to an investment in real property that is related to a loan agreement entered into prior to July 1, 2003.
L. 2003: Entire section added, p. 1288, § 3, effective April 22.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-114 - How interest earnings credited - management fee

(1)
All interest derived from the deposit and investment of state moneys shall be credited to the general fund unless otherwise expressly provided by law.
(2) and (3)
Repealed.
L. 71: R&RE, p. 99, § 1. C.R.S. 1963: § 3-6-14. L. 92: Entire section amended, p. 997, § 1, effective April 9; (2)(d) amended, p. 1051, § 1, effective July 1. L. 94: (2)(f) added, p. 538, § 2, effective July 1. L. 95: (2)(f) amended, p. 564, § 1, effective July 1. L. 97: (2)(g) added, p. 79, § 3, effective March 24; (2)(i) added, p. 831, § 18, effective May 21; (2)(f) amended, p. 319, § 5, effective July 1; (2)(h) added, p. 622, § 21, effective July 1. L. 98: (2)(j) added, p. 1174, § 11, effective June 1; (2) repealed, p. 367, § 1, effective September 1. L. 2003: (3) added, p. 1554, § 1, effective July 1. L. 2004: (3)(g) amended, p. 575, § 32, effective July 1.
(1) Subsection (3)(k) provided for the repeal of subsection (3), effective July 1, 2004. (See L. 2003, p. 1554.)
(2) Subsection (3)(g) was amended by House Bill 04-1350. However, those amendments did not take effect due to the repeal of subsection (3), effective July 1, 2004.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-115 - Moneys not immediately creditable - special purpose moneys

Moneys received by the treasury department that are not immediately creditable to a particular fund or account or moneys received that are designated by law for a special purpose shall be held in custody by the state treasurer and may be subsequently withdrawn from his or her custody upon warrants or checks drawn pursuant to law.
Amended by 2014 Ch. 328,§ 12, eff. 6/5/2014.
L. 71: R&RE, p. 99, § 1. C.R.S. 1963: § 3-6-15. L. 2014: Entire section amended, (HB 14-1391), ch. 328, p. 1453, § 12, effective June 5.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-116 - Moneys paid under protest - disposition

(1)
Moneys in the form of taxes, licenses, fees, or permits imposed by law which are paid under protest shall nonetheless be transmitted to the treasury department, which shall credit the same to an account designated "moneys paid under protest".
(2)
If any person paying such moneys under protest has not filed a claim for refund of the same in the manner provided by law or has not commenced an action in a court of competent jurisdiction for recovery of the same within one year from the date of payment or within one year from April 24, 1971, whichever date occurs later, then the amount so paid shall be credited forthwith to the fund or account to which it would have been credited had it not been paid under protest.
(3)
If a claim for refund of such money is filed and subsequently disallowed and an action is not commenced in a court of competent jurisdiction for recovery of the same within six months from the date of such disallowance, then the amount so paid shall be credited forthwith to the fund or account to which it would have been credited had it not been paid under protest.
L. 71: R&RE, p. 99, § 1. C.R.S. 1963: § 3-6-16.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-117 - Governor may make examination

The governor may at any time examine, or cause to be examined, the books, records, warrants, and checks kept in the treasury department and the securities held in the custody of the state treasurer, and for such purpose he or she shall be permitted full and free access.
Amended by 2014 Ch. 328,§ 13, eff. 6/5/2014.
L. 71: R&RE, p. 100, § 1. C.R.S. 1963: § 3-6-17. L. 2014: Entire section amended, (HB 14-1391), ch. 328, p. 1454, § 13, effective June 5.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-118 - Applications for licenses - authority to suspend licenses - rules

(1)
Every application by an individual for a license issued by the department of the treasury or any authorized agent of such department shall require the applicant's name, address, and social security number.
(2)
The department of the treasury or any authorized agent of the department shall deny, suspend, or revoke any license pursuant to the provisions of section
26-13-126
, C.R.S., and any rules promulgated in furtherance thereof, if the department or agent thereof receives a notice to deny, suspend, or revoke from the state child support enforcement agency because the licensee or applicant is out of compliance with a court or administrative order for current child support, child support debt, retroactive child support, child support arrearages, or child support when combined with maintenance or because the licensee or applicant has failed to comply with a properly issued subpoena or warrant relating to a paternity or child support proceeding. Any such denial, suspension, or revocation shall be in accordance with the procedures specified by rule of the department of the treasury, rules promulgated by the state board of human services, and any memorandum of understanding entered into between the department of the treasury or an authorized agent thereof and the state child support enforcement agency for the implementation of this section and section
26-13-126
, C.R.S.
(3)
(a)
The department of the treasury shall enter into a memorandum of understanding with the state child support enforcement agency, which memorandum shall identify the relative responsibilities of the department of the treasury and the state child support enforcement agency in the department of human services with respect to the implementation of this section and section
26-13-126
, C.R.S.
(b)
The appropriate rule-making body of the department of the treasury is authorized to promulgate rules to implement the provisions of this section.
(4)
For purposes of this section, "license" means any recognition, authority, or permission that the department of the treasury or any authorized agent of such department is authorized by law to issue for an individual to practice a profession or occupation or for an individual to participate in any recreational activity. "License" may include, but is not necessarily limited to, any license, certificate, certification, letter of authorization, or registration issued for an individual to practice a profession or occupation or for an individual to participate in any recreational activity.
L. 97: Entire section added, p. 1284, § 26, effective July 1.
Section 51(2) of chapter 236, Session Laws of Colorado 1997, provides that the act enacting this section applies to all orders whether entered on, before, or after July 1, 1997.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-119 - [Repealed]

L. 99: Entire section added, p. 1267, § 1, effective August 4. L. 2000: Entire section repealed, p. 271, § 1, effective March 31.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-120 - Authority to assess transaction fees

(1)
Except as provided in subsection (4) of this section, for the 2002-03 fiscal year and each fiscal year thereafter, the state treasurer is authorized to assess a fee for each eligible transaction performed by the state treasurer on behalf of state departments and agencies. Notwithstanding any other provision of law, the state treasurer shall deduct the fee from the interest earnings attributable to the fund for which the transaction was performed.
(2)
The amount of the fee assessed pursuant to subsection (1) of this section shall be determined annually by dividing an amount equal to the total amount appropriated to the department of the treasury for administration in the annual general appropriations act for the current fiscal year by the total number of eligible transactions performed by the state treasurer in the immediately preceding fiscal year.
(3)
The fees deducted by the state treasurer pursuant to subsection (1) of this section shall be subject to annual appropriation by the general assembly to the department of the treasury to fund the administration of the department.
(4)
The state treasurer shall not assess a fee for an eligible transaction involving any of the following funds:
(a)
The state education fund created in section 17 (4) of article IX of the state constitution;
(b)
The highway users tax fund created in section
43-4-201
, C.R.S.;
(c)
The great outdoors Colorado trust fund created in section 2 of article XXVII of the state constitution;
(d)
The public school fund described in section 3 of article IX of the state constitution;
(e)
The old age pension fund created in section 1 of article XXIV of the state constitution;
(f)
Any other fund against which the assessment of a fee would be contrary to the state constitution; and
(g)
The college opportunity fund created in section
23-18-202
, C.R.S.
(5)
The state treasurer shall notify each state department and agency for which the state treasurer performs eligible transactions of the amount of fees that will be deducted from any fund managed by the state department or agency no later than July 1 of the fiscal year in which the fees will be deducted.
(6)
As used in this section, "eligible transaction" means any cash management transaction that affects a cash balance, including, but not limited to, electronic fund transfers, payroll and other automated disbursements, payments, cash receipts, warrant transactions, check transactions, and journal entries.
Amended by 2014 Ch. 328,§ 14, eff. 6/5/2014.
Amended by 2014 Ch. 169,§ 16, eff. 5/9/2014.
L. 2003: Entire section added, p. 510, § 1, effective March 5. L. 2004: (4) amended, p. 722, § 13, effective July 1. L. 2014: (4)(g) amended, (HB 14-1319), ch. 169, p. 614, § 16, effective May 9; (6) amended, (HB 14-1391), ch. 328, p. 1454, § 14, effective June 5.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 1 - DEPARTMENT OF THE TREASURY (§§ 24-36-101 — 24-36-124) › Section 24-36-123 - Rent reporting for credit pilot program - Colorado housing and finance authority - appropriations - repeal

(1)
On or before October 1, 2021, the state treasurer shall issue a warrant in the amount of two hundred five thousand dollars from the treasury department to the Colorado housing and finance authority created in section
29-4-704
for the implementation of the rent reporting for credit pilot program created in section
29-4-1003
.
(2)
The general assembly shall appropriate money to the treasury department for the purposes of this section and part 10 of article
4
of title
29
.
(3)
This section is repealed, effective September 1, 2024.
Added by 2021 Ch. 379,§2, eff. 6/29/2021.
For the legislative declaration in HB 21-1134, see section 1 of chapter 379, Session Laws of Colorado 2021.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 2 - SMALL BUSINESS RECOVERY LOAN PROGRAM (§§ 24-36-201 — 24-36-210) › Section 24-36-201 - [Repealed Effective 9/1/2024] [Renumbered Effective 9/1/2024] Short title

The short title of this part 2 is the "Colorado Loans for Increasing Main Street Business Economic Recovery Act" or "CLIMBER Act".
Repealed by 2024 Ch. 355,§ 2, eff. 9/1/2024.
Renumbered as C.R.S. §
24-48.5-601
by 2024 Ch. 355,§ 1, eff. 9/1/2024.
Added by 2020 Ch. 121, § 1, eff. 6/23/2020.
L. 2020: Entire part added, (HB 20-1413), ch. 503, p. 503, § 1, effective June 23.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 2 - SMALL BUSINESS RECOVERY LOAN PROGRAM (§§ 24-36-201 — 24-36-210) › Section 24-36-208 - [Repealed Effective 9/1/2024] [Renumbered Effective 9/1/2024] Small business recovery fund - repeal

(1)
The small business recovery fund is hereby created in the state treasury. The fund consists of:
(a)
Tax credit sale proceeds received from qualified taxpayers and deposited in the fund pursuant to section
24-36-205
;
(b)
Distributions, revenue, or money returned to the state from a loan program established pursuant to section
24-36-205
and deposited in the fund; and
(c)
Any other money that the general assembly may appropriate or transfer to the fund.
(2)
The state treasurer shall credit all interest and income derived from the deposit and investment of money in the small business recovery fund to the fund.
(3)
Money in the fund is continuously appropriated to the department for the purposes specified in this part 2. The department may expend money in the fund to pay for its direct and indirect costs in implementing and administering this part 2.
(4)
Beginning in fiscal year 2027-28, the state treasurer shall credit any unexpended and unencumbered money remaining in the fund at the end of a fiscal year to the general fund.
(5)
The state treasurer shall transfer all unexpended and unencumbered money in the fund at the end of the fiscal year on June 30, 2037, to the general fund.
(6)
This section is repealed, effective July 1, 2037.
Repealed by 2024 Ch. 355,§ 2, eff. 9/1/2024.
Renumbered as C.R.S. §
24-48.5-608
by 2024 Ch. 355,§ 1, eff. 9/1/2024.
Amended by 2022 Ch. 374, § 5, eff. 6/3/2022.
Added by 2020 Ch. 121, § 1, eff. 6/23/2020.
L. 2020: Entire part added, (HB 20-1413), ch. 517, p. 517, § 1, effective June 23.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 2 - SMALL BUSINESS RECOVERY LOAN PROGRAM (§§ 24-36-201 — 24-36-210) › Section 24-36-209 - [Repealed Effective 9/1/2024] Office of economic development

The office of economic development shall assist the state treasurer and the department in implementing this part 2.
Repealed by 2024 Ch. 355,§ 3, eff. 9/1/2024.
Added by 2020 Ch. 121, § 1, eff. 6/23/2020.
L. 2020: Entire part added, (HB 20-1413), ch. 518, p. 518, § 1, effective June 23.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 2 - SMALL BUSINESS RECOVERY LOAN PROGRAM (§§ 24-36-201 — 24-36-210) › Section 24-36-210 - [Repealed Effective 9/1/2024] Repeal of part

This part 2 is repealed, effective December 31, 2040.
Repealed by 2024 Ch. 355,§ 3, eff. 9/1/2024.
Amended by 2022 Ch. 374, § 6, eff. 6/3/2022.
Added by 2020 Ch. 121, § 1, eff. 6/23/2020.
L. 2020: Entire part added, (HB 20-1413), ch. 518, p. 518, § 1, effective June 23.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 3 - COLORADO HOUSEHOLD FINANCIAL RECOVERY PILOT PROGRAM (§§ 24-36-301 — 24-36-306) › Section 24-36-301 - Short title

The short title of this part 3 is the "Colorado Household Financial Recovery Pilot Program Act".
Added by 2022 Ch. 376,§1, eff. 6/3/2022.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 3 - COLORADO HOUSEHOLD FINANCIAL RECOVERY PILOT PROGRAM (§§ 24-36-301 — 24-36-306) › Section 24-36-302 - Legislative declaration

(1)
The general assembly finds and declares that:
(a)
The COVID-19 pandemic has had devastating economic and health consequences across the state, negatively impacting many Coloradans and disproportionately harming individuals and households that were already economically insecure;
(b)
The COVID-19 pandemic has caused many low- and moderate-income individuals and households to lose income due to the loss of employment, spend down their savings, borrow from friends, and incur more debt;
(c)
As a result of the recession precipitated by the COVID-19 pandemic, long-term economic challenges continue for many in Colorado, due to, among other factors, damaged consumer credit scores and reduced familial and childhood well-being;
(d)
Further, many individuals and households facing financial insecurity, including unserved and underserved populations, lack access to financial and banking services, including affordable loans, to help address economic insecurity;
(e)
Together with financial coaching and safe and affordable banking products, low-cost loans are an important tool to build long-term financial health;
(f)
By incentivizing financial institutions to issue loans to impacted individuals and households through a loan loss reserve, buying down interest rates, or providing lending capital, the state can foster long-term transformative change for individuals and households impacted by the COVID-19 pandemic or its negative economic impacts;
(g)
With one-time money, the state can catalyze positive market forces that exist outside of state government, leveraging new, or freeing up existing, resources to support the creation of affordable lending products currently unavailable to many Coloradans; and
(h)
Therefore, the creation of a household financial recovery pilot program supports the long-term recovery of Colorado individuals and households impacted by the COVID-19 pandemic and is an appropriate response to the harm caused by the COVID-19 pandemic or its negative economic impacts.
Added by 2022 Ch. 376,§1, eff. 6/3/2022.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 3 - COLORADO HOUSEHOLD FINANCIAL RECOVERY PILOT PROGRAM (§§ 24-36-301 — 24-36-306) › Section 24-36-303 - Definitions

As used in this part 3, unless the context otherwise requires:
(1)
"Administrator" means an entity that the state treasurer contracts with pursuant to section
24-36-304
to administer the program.
(2)
"Council" means the council established pursuant to section
24-31-1102 (3)(c)
by the financial empowerment office created in section
24-31-1101
.
(3)
"COVID-19" means the coronavirus disease caused by the severe acute respiratory syndrome coronavirus 2, also known as SARS-CoV-2.
(4)
"Fund" means the Colorado household financial recovery pilot program fund created in section
24-36-306
.
(5)
"Program" means the Colorado household financial recovery pilot program created in this part 3.
Added by 2022 Ch. 376, § 1, eff. 6/3/2022.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 3 - COLORADO HOUSEHOLD FINANCIAL RECOVERY PILOT PROGRAM (§§ 24-36-301 — 24-36-306) › Section 24-36-305 - Report

(1)
On or before November 1, 2023, and on or before November 1 of each year thereafter in which the program is being administered by the state treasurer or a selected administrator, the selected administrator or administrators shall submit a combined report to the governor and to the house of representatives business affairs and labor committee and the senate business, labor, and technology committee, or their successor committees, detailing the expenditure of money appropriated for the program and the impact of the program on individuals and households impacted by the COVID-19 pandemic or its negative economic impacts. Notwithstanding the requirements of section
24-1-136 (11)(a)(I)
, the requirement in this subsection (1) to submit the report continues indefinitely.
(2)
At a minimum, the report submitted pursuant to subsection (1) of this section must include:
(a)
The purposes, as specified in section
24-36-304 (2)(a)
, for which program money was used, and the number and a description of the individuals and households benefitting from the program;
(b)
The geographic distribution of program beneficiaries;
(c)
The number of loan defaults;
(d)
Information concerning the use and impact of a loan loss reserve; and
(e)
A summary of grants awarded to nonprofit community-based organizations to provide educational and outreach activities and assistance to the program.
Added by 2022 Ch. 376, § 1, eff. 6/3/2022.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 36 - Department of the Treasury (§§ 24-36-101 — 24-36-306) › Part 3 - COLORADO HOUSEHOLD FINANCIAL RECOVERY PILOT PROGRAM (§§ 24-36-301 — 24-36-306) › Section 24-36-306 - Colorado household financial recovery pilot program fund - created - transfer - gifts, grants, and donations authorized

(1)
(a)
The Colorado household financial recovery pilot program fund is hereby created in the state treasury.
(b)
The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.
(c)
Money appropriated, transferred, or credited to the fund is continuously appropriated to the state treasurer for the purposes specified in subsection (4) of this section.
(d)
The state treasurer may expend up to four percent of the money appropriated to the fund to pay the direct and indirect costs incurred by the state treasurer in implementing or administering the program.
(2)
The fund consists of:
(a)
Money appropriated to the fund by the general assembly for purposes of this part 3;
(b)
Money transferred to the fund;
(c)
Fees collected pursuant to section
24-36-304 (7)
; and
(d)
Gifts, grants, or donations credited to the fund pursuant to subsection (3) of this section.
(3)
The state treasurer may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of this part 3. The state treasurer shall credit all money received through gifts, grants, and donations to the fund.
(4)
Money in the fund may be used for:
(a)
The purposes specified in section
24-36-304
; and
(b)
Any other purpose relating to the administration and implementation of this part 3.
Added by 2022 Ch. 376, § 1, eff. 6/3/2022.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › GOVERNORS OFFICE (§§ 24-37-101 — 24-38.9-101) › Article 37 - Office of State Planning and Budgeting (§§ 24-37-101 — 24-37-404) › Part 1 - OFFICE CREATED (§§ 24-37-101 — 24-37-105) › Section 24-37-101 - Definitions

As used in this article 37, unless the context otherwise requires:
(1)
"Capital construction" has the same meaning as set forth in section
24-30-1301 (2)
.
(2)
"Capital renewal" has the same meaning as set forth in section
24-30-1301 (3)
.
(3)
"Controlled maintenance" has the same meaning as set forth in section
24-30-1301 (4)
, including the limitations specified in section
24-30-1303.9
.
(4)
"Director" means the director of the office of state planning and budgeting.
(5)
"Information technology budget request" has the meaning set forth in section
2-3-1701 (8)
.
(6)
"Office" means the office of state planning and budgeting.
Amended by 2022 Ch. 463, § 9, eff. 8/10/2022.
L. 83: Entire article R&RE, p. 964, § 16, effective 7/1/1984. L. 2014: Entire section amended, (HB 14-1395), ch. 309, p. 1306, § 4, effective May 31; entire section amended, (HB 14-1387), ch. 378, p. 1841, § 43, effective June 6.
(1) This section is similar to former § 24-37-100.3 as it existed prior to 1983.
(2) Amendments to this section by HB 14-1387 and HB 14-1395 were harmonized.
2022 Ch. 463, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For the legislative declaration in HB 14-1387, see section 1 of chapter 378, Session Laws of Colorado 2014.