C.R.S. § 39-26-113.5 — Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal

(1) (a) Except as provided in subsection (3) of this section, on and after January 1, 2011, but before July 1, 2025, a taxpayer may claim a refund of a percentage of all state sales and use taxes paid by the taxpayer pursuant to this part 1 and part 2 of this article on the sale, storage, or use of a model year 2010 or newer truck tractor or semitrailer with a gross vehicle weight rating of fifty-four thousand pounds or greater that is purchased on or after July 1, 2011, but before July 1, 2025. (b) The total refund shall be calculated by the division of motor vehicles in the department of revenue in the same manner as the division calculates the proration of the annual specific ownership tax payable on Class A personal property as specified in section 42-3-107 (4), C.R.S. (c) The total refund shall be claimed as follows: (I) For the calendar year in which the truck tractor or semitrailer was purchased, stored, or used, thirty-three percent of the total amount of the refund if the model year of the truck tractor or semitrailer was sold as new during such calendar year; (II) For the first calendar year after the calendar year in which the truck tractor or semitrailer was purchased, stored, or used, thirty-three percent of the total amount of the refund if the model year of the truck tractor or semitrailer was sold as new during such calendar year; and (III) For the second calendar year after the calendar year in which the truck tractor or semitrailer was purchased, stored, or used, thirty-three percent of the total amount of the refund if the model year of the truck tractor or semitrailer was sold as new during such calendar year. (IV) and (V) (Deleted by amendment, L. 2010, (HB 10-1285), ch. 423, p. 2190, § 4, effective July 1, 2010.) (2) To claim a refund allowed by subsection (1) of this section, a taxpayer shall submit a refund application to the department of revenue on a form provided by the department. The application shall be accompanied by proof of payment of state sales and use taxes paid by the taxpayer. The application shall also include any additional information that the department of revenue may require by rule. (3) (a) The department of revenue shall deny a claimant the sales tax refund or a portion of such refund granted in this section if the claim results in more than the amount allocated for the credit pursuant to section 42-1-225, C.R.S. (b) To implement this section, the department of revenue shall track the amount of the refunds granted under this section. (4) This section is repealed, effective July 1, 2026. Source: L. 2009: Entire section added, (HB 09-1298), ch. 417, p. 2312, § 1, effective July 1, 2010. L. 2010: (1)(a) and (1)(c) amended and (3) added, (HB 10-1285), ch. 423, p. 2190, § 4, effective July 1. L. 2024: (1)(a) amended and (4) added, (HB 24-1036), ch. 373, p. 2529, § 16, effective August 7. Editor's note: Section 7 of chapter 417, Session Laws of Colorado 2009, provides that this section shall not take effect unless the revisor of statutes receives written notice from the executive director of the department of revenue that a sustainable source of revenue has been identified to implement this section; however, section 8 of chapter 423, Session Laws of Colorado 2010, amended section 7 of chapter 417, Session Laws of Colorado 2009, by eliminating the notification requirement. Chapter 417, Session Laws of Colorado 2009, became effective July 1, 2010. Cross references: For the legislative declaration in HB 24-1036, see section 1 of chapter 373, Session Laws of Colorado 2024. 39-26-114. Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed) Source: L. 35: p. 1009, § 6. CSA: C. 144, § 15. L. 37: p. 1086, § 15. L. 43: p. 540, § 1. L. 45: p. 576, §§ 3, 4. CRS 53: § 138-6-14. L. 57: p. 823, § 1. L. 59: pp. 801, 803, 804, §§ 1, 2, 3. L. 61: p. 823, § 1. L. 63: p. 952, § 1. C.R.S. 1963: § 138-5-14. L. 64: p. 818, § 5. L. 65: pp. 1124, 1126, 1148, §§ 5, 7, 3. L. 67: pp. 512, 532, §§ 2, 1. L. 69: p. 221, § 3. L. 70: pp. 396, 397, §§ 1, 1. L. 73: p. 241, § 24. L. 75: (1)(f) and (10) amended, p. 1468, § 15, effective July 18. L. 76: (1) R&RE, p. 318, § 76, effective May 20; (1)(a)(IX) and (1)(a)(X) added, p. 787, § 1, effective July 1. L. 77: (2)(d) amended, p. 1836, § 1, effective May 26; (1)(a)(VII) (1)(a)(IX), and (1)(a)(X) amended and (1)(a)(XI) added, pp. 1829, 1831, 1833, § 1, effective July 1; (1)(a)(XII) added, p. 1823, § 2, effective July 15; (1)(a)(XIII), (1)(a)(XIV), and (1)(a)(XV) added, p. 1834, § 1, effective July 20; (1)(a)(V) amended, p. 1828, § 1, effective January 1, 1978. L. 78: (1)(a)(II) amended, p. 506, § 2, effective March 8; (1)(a)(XVI) and (1)(a)(XVII) added, p. 514, § 1, effective April 4; (1)(a)(XVIII) added, § 3, effective July 1. L. 79: (1)(a)(XIX) and (1)(d) added and (2)(c) and (10) amended, pp. 1465, 1466, §§ 1, 2, 3, 4, effective June 7; (7)(a) and (8) amended, pp. 1428, 1468, §§ 9, 1, effective July 1; (1)(a)(XX) and (11) added, pp. 1428, 1447, §§ 8, 39, effective July 3; (1)(a)(VII) amended, p. 1641, § 55, effective July 19; (1)(a)(V) and (1)(a)(XV) amended, (1)(a)(XXI) added and (9) repealed, pp. 1431, 1440, 1464, 1501, §§ 15, 26, 27, 1, effective January 1, 1980. L. 80: (12) added, p. 752, § 5, effective April 10; (1)(a)(XXI) and (6) amended pp. 733, 736, §§ 1, 1, effective July 1; (1)(a)(V) amended, p. 727, § 24, effective January 1, 1981; (12) repealed, p. 752, § 5, effective July 1, 1987. L. 81: (13) added, p. 1889, § 1, effective May 18; (5) amended, p. 1888, § 1, effective May 26. L. 82: (1)(a)(XXI) amended, p. 571, § 2, effective April 27; (14) added, p. 569, § 2, effective July 1. L. 84: (1)(a)(XXII) added, p. 1021, § 1, effective March 5. L. 85: (2)(b) and (7)(b)(I) amended, pp. 1257, 1284, §§ 9, 3, effective January 1, 1986. L. 86: (7)(a) and (11)(a) amended, pp. 1118, 1142, §§ 16, 4, effective July 1. L. 87: (11)(a) amended, p. 1451, § 25, effective June 22; (15) and (16) added, p. 1463, § 3, effective October 1. L. 88: (7)(a) R&RE, p. 1329, § 3, effective April 4; (11)(d) and (13) amended, p. 1326, § 4, effective April 6; (11)(a)(II) amended, p. 1317, § 14, effective May 29; (1)(a)(VII) amended, p. 1090, § 4, effective January 1, 1989. L. 89: (1)(c) amended, p. 1502, § 9, effective July 1, 1990. L. 90: (17) added, p. 1740, § 2, effective April 17. L. 91: (1)(a)(VII) amended, p. 2397, § 20, effective July 1; (1)(a)(XXIII) added, p. 1968, § 1, effective July 1, 1992. L. 91, 1st Ex. Sess.: (1)(a)(VII) amended, p. 6, § 9, effective July 1. L. 92: (1)(a)(XXIV) and (1)(a)(XXV) added, p. 2258, § 1, effective July 1. L. 94: (10) amended, p. 2568, § 88, effective January 1, 1995. L. 95: (11)(a)(II) amended, p. 137, § 1, effective April 7; (18) added, p. 329, § 1, effective April 27. L. 96: (11)(a)(II) and (11)(c) amended and (11)(c.5) added, p. 1857, § 1, effective June 5; (7)(c) and (7)(e) amended, p. 166, § 8, effective July 1; (1)(a)(XXIV) and (1)(a)(XXV) amended, p. 1241, § 100, effective August 7. L. 97: (5) and (6) amended, p. 370, § 2, effective July 1. L. 98: (19) added, p. 494, § 2, effective April 22; (1)(a)(XXVI) added, p. 736, § 3, effective May 18; (7)(b)(V) amended, p. 1348, § 84, effective June 1. L. 99: (22) added, p. 979, § 1, effective May 28; (1)(a)(II) amended, p. 1272, § 2, effective June 2; (17) RC&RE, p. 1297, § 2, effective June 3; (20) added, p. 1273, § 1, effective July 1; (21) added, p. 1303, § 1, effective July 1; (23) added, p. 1324, § 2, effective July 1; (7.5) added, p. 1355, § 1, effective January 1, 2000. L. 2000: (20)(a)(II)(B) and (20)(b)(II) amended, p. 549, § 3, effective July 1; (1)(a)(XXVI) amended, p. 736, § 3, effective August 2; (1)(a)(XV) amended, p. 1937, § 18, effective October 1. L. 2001: IP(20)(b)(II) amended, p. 162, § 1, effective July 1; IP(20)(b)(II) amended, p. 381, § 1, effective July 1; (24) added, p. 1545, § 1, effective July 1. L. 2003: (10) amended, p. 551, § 7, effective March 5; (1)(a)(XV) amended, p. 1818, § 6, effective August 6. L. 2004: Entire section repealed, p. 1016, § 1, effective July 1. Editor's note: The provisions of this section were relocated to part 7 of this article. For the location of specific provisions, see the editor's note following each section in said part 7 and the comparative tables located in the back of the index.