Partnertax.ai
Start free trial →

Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-26-208

Collection of use tax - motor vehicles

Official textolls.infolast amended

# (1)

No registration shall be made of a motor or other vehicle for which registration is required and no certificate of title shall be issued for such vehicle or for a mobile home by the department of revenue or its authorized agent until any tax due upon the storage, use, or consumption thereof pursuant to section 39-26-202 or imposed by ordinance of any municipality or resolution of any county has been paid.

# (2)

If an applicant for registration and certificate of title for any motor or other vehicle or for a certificate of title for a mobile home fails to show payment of the taxes applicable under this section by means of proper receipts therefor, the department of revenue or its authorized agent shall collect all such applicable taxes at the time such application is made.

# (3)

Revenues due the state and collected pursuant to this section shall be distributed as are other revenues under this part 2, and revenues due any municipality so collected shall be distributed as specified by contract entered into with the department of revenue pursuant to section 24-35-110, C.R.S.

# (4)

To facilitate collection of taxes as provided in this section, the governing body of each municipality which has imposed a tax upon storage, use, or consumption shall certify to the department of revenue and to the county clerk and recorder of the county in which such municipality is located a true copy of its current applicable tax ordinances and shall likewise certify any subsequent changes therein. Source: L. 37: p. 1101, § 1. CSA: C. 144, § 41. CRS 53: § 138-6-40. C.R.S. 1963: § 138-5-40. L. 71: p. 1264, § 2. L. 73: p. 1480, § 6. L. 75: (1) amended, p. 964, § 7, effective July 14. L. 77: (1) and (2) amended, p. 1743, § 7, effective January 1, 1978.

Amendment history

L. 37: p. 1101, § 1. CSA: C. 144, § 41. CRS 53: § 138-6-40. C.R.S. 1963: § 138-5-40. L. 71: p. 1264, § 2. L. 73: p. 1480, § 6. L. 75: (1) amended, p. 964, § 7, effective July 14. L. 77: (1) and (2) amended, p. 1743, § 7, effective January 1, 1978.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 39-26-118 · Recovery of taxes, penalty, and interest - repeal
  2. 39-26-119 · License and tax additional
  3. 39-26-120 · False or fraudulent return, statement - penalty
  4. 39-26-121 · Penalty
  5. 39-26-122 · Administration
  6. 39-26-123 · Receipts - disposition - transfers of general fund surplus…
  7. 39-26-124 · Applicability to banks
  8. 39-26-125 · Limitations
  9. 39-26-126 · Legislative finding as to revenues for old age pension fund
  10. 39-26-127 · Legislation modifying the state sales tax base - no impact…
  11. 39-26-128 · Uniform sales and use tax base - definition
  12. 39-26-129 · Refund for property used in rural broadband service -…
  13. 39-26-201 · Definitions
  14. 39-26-202 · Authorization of tax
  15. 39-26-204 · Periodic return - collection
  16. 39-26-204.5 · Remittance of tax - electronic database - retailer held…
  17. 39-26-204.6 · Remittance of tax - determination of address - motor…
  18. 39-26-205 · Tax constitutes lien - exemption from lien
  19. 39-26-206 · Failure to make return
  20. 39-26-207 · Penalty interest on unpaid tax
  21. 39-26-208 · Collection of use tax - motor vehicles
  22. 39-26-209 · Rules and regulations
  23. 39-26-210 · Limitations
  24. 39-26-211 · Applicability to banks
  25. 39-26-212 · Legislation modifying the state use tax base - no impact on…
  26. 39-26-401 · Definitions
  27. 39-26-402 · Refund of state sales and use tax for biotechnology -…
  28. 39-26-404 · Repeal of part
  29. 39-26-701 · Definitions
  30. 39-26-702 · Department of revenue - rules
  31. 39-26-703 · Disputes and refunds - repeal
  32. 39-26-704 · Miscellaneous sales tax exemptions - governmental entities…
  33. 39-26-705 · Miscellaneous use tax exemptions - printers ink and…
  34. 39-26-706 · Miscellaneous sales and use tax exemptions - internet…
  35. 39-26-707 · Food, meals, beverages, and packaging - definitions
  36. 39-26-708 · Construction and building materials - legislative…
  37. 39-26-709 · Machinery and machine tools - definitions
  38. 39-26-710 · Railroads - construction and building materials - tangible…
  39. 39-26-711 · Aircraft - tangible personal property
  40. 39-26-711.5 · Aircraft - use outside state
Full table of contents →