Colorado Statutes

§ 29-2-207 — Distributions

Colorado § 29-2-207
JurisdictionColorado
Title 29Government
Art.County and Municipal Sales or Use Tax

This text of Colorado § 29-2-207 (Distributions) 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. § 29-2-207 (2026).

Text

(1)The executive director shall make monthly distributions of sales or use tax collections to the appropriate liaison in each statutory local government, special district, and requesting home rule jurisdiction.
(2)(a) If any sales or use tax to be distributed pursuant to this part 2 is not distributed within sixty days after the processing date, the department shall add interest to the undistributed amount from the sixtieth day after the processing date until the date that the sales or use tax is distributed. The rate of interest is equal to the average rate, rounded to one-thousandth of a percent, being earned by the investment of money in the state treasury for the same period.
(b)The provisions of this subsection (2) do not apply if the distribution of sales or use tax was

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Legislative History

Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 541, � 1, effective July 1, 2025.

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Bluebook (online)
Colorado § 29-2-207, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/29/29-2-207.