Colorado § 10-4-1904 Premium tax

Colorado Statutes

§ 10-4-1904 — Premium tax

Colorado § 10-4-1904

Title 10Insurance

Art.Property and Casualty Insurance

This text of Colorado § 10-4-1904 (Premium tax) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 10-4-1904 (2026).

Text

(1)An insurer shall pay premium tax, as provided in section 10-3-209, on travel insurance premiums paid by any of the following:

(a)A primary policyholder who is a resident of this state;

(b)A primary certificate holder who is a resident of this state and who elects coverage under a group travel insurance policy; or

(c)Subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdictions, a policyholder of blanket travel insurance:

(I)Who is a resident of this state;

(II)Whose principal place of business is in this state; or

(III)Whose affiliate or subsidiary has a principal place of business in this state, if the

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(1) An insurer shall pay premium tax, as provided in
section 10-3-209, on travel insurance premiums paid by any of the following:

(a) A primary policyholder who is a resident of this state;

(b) A primary certificate holder who is a resident of this state and who elects
coverage under a group travel insurance policy; or

(c) Subject to any apportionment rules that apply to the insurer across
multiple taxing jurisdictions or that permit the insurer to allocate premiums on an
apportioned basis in a reasonable and equitable manner in those jurisdictions, a
policyholder of blanket travel insurance:

(I) Who is a resident of this state;

(II) Whose principal place of business is in this state; or

(III) Whose affiliate or subsidiary has a principal place of business in this
state, if the affiliate or subsidiary has purchased blanket travel insurance in this
state for members of an eligible group.

(2) A travel insurer shall:

(a) Document the state of residence or principal place of business of a
policyholder or certificate holder, for purposes of paying premium tax as required in
subsection (1) of this section; and

(b) Report as premium only the amount allocable to travel insurance and not
any amounts received for travel assistance services or cancellation fee waivers.