§ 29-2-215 — Information sharing

Colorado § 29-2-215

• Jurisdiction: Colorado
• Title 29: Government
• Art.: County and Municipal Sales or Use Tax

Text

(1) Notwithstanding the provisions of section
39-21-113, the executive director shall furnish the liaison of each statutory local
government, special district, and requesting home rule jurisdiction with a monthly
listing of all returns filed by the retailers in their jurisdiction. The liaison of each
statutory local government, special district, and requesting home rule jurisdiction
shall notify the executive director of any retailers omitted from the listing as soon
as practicable, but in no event more than one hundred eighty days after receiving
the monthly listing. Failure of the liaison to notify the executive director of any
omitted retailers, within the period, precludes the statutory local government,
special district, or requesting home rule jurisdiction from making any further claims
based upon such omissions. Neither the executive director nor any statutory local
government, special district, or requesting home rule jurisdiction shall be held
liable for any omissions that have not been called to the executive director's
attention within the period.

(2) Notwithstanding the provisions of section 39-21-113, the executive
director shall report monthly to each statutory local government, special district,
and requesting home rule jurisdiction for which the department collects sales or
use tax information identifying licensed vendors within the boundaries of the
statutory local government, special district, or requesting home rule jurisdiction,
including the licensing information required by section 39-26-802.9 (3), and, where
the statutory local government, special district, or requesting home rule jurisdiction
has executed a memorandum of understanding with the department providing for
control of confidential data, the status of each vendor's account including the
amount of sales or use tax collected and paid by each vendor. The executive
director may, in the executive director's discretion, provide additional information to
a statutory local government, special district, or requesting home rule jurisdiction
concerning collection and administration of its sales or use tax if such a
memorandum has been executed.

(3) Notwithstanding the provisions of section 39-21-113, the executive
director may, in the executive director's discretion, exchange information with the
proper official of any home rule jurisdiction that imposes a sales or use tax relative
to gross sales reported, changes in gross sales resulting from audits, and other
information concerning licensed vendors making retail sales within the home rule
jurisdiction, including the licensing information required by section 39-26-802.9 (3).

(4) Except in accordance with a judicial order or as otherwise provided by
law, an official, employee, or attorney of a statutory local government, special
district, or home rule jurisdiction receiving sales or use tax information from the
department pursuant to this part 2 shall not divulge or make known to any person
who is not an official, employee, or attorney of the statutory local government,
special district, or requesting home rule jurisdiction any information that identifies
or permits the identification of the amount of sales or use taxes collected or paid by
any individual licensed vendor. An official, employee, or attorney charged with the
custody of the sales or use tax information shall not be required to produce any
such information in any action or proceeding in any court except in an action or
proceeding under the provisions of this article to which the statutory local
government, special district, or requesting home rule jurisdiction having custody of
the information is a party, in which event the court may require the production of,
and may admit in evidence, so much of the sales or use tax information as is
pertinent to the action or proceeding. Any official, employee, or attorney who
willfully violates any of the provisions of this subsection (2) is guilty of a
misdemeanor and, upon conviction thereof, shall be punished by a fine of not more
than one thousand dollars, and shall be dismissed from office.

Legislative History

Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 544, � 1, effective July 1, 2025.