Colorado Statutes

§ 38-24.7-102 — Who may have lien - amount

Colorado § 38-24.7-102
JurisdictionColorado
Title 38Property -
Art.Transportation Fuel Distributors' Tax Liens

This text of Colorado § 38-24.7-102 (Who may have lien - amount) 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. § 38-24.7-102 (2026).

Text

Within sixty days after the date of delivery of transportation fuel or an earlier agreed-upon payment date, every distributor has a lien upon the property of a retailer or other commercial user for the amount of unreimbursed taxes paid by the distributor under article 27 of title 39, C.R.S., for each delivery of transportation fuel to that retailer or other commercial user. The lien extends to all business assets and property of the retailer or other commercial user, including stock in trade, business fixtures, and equipment owned or used by the retailer or other commercial user in the conduct of business, as long as a delinquency in the reimbursement continues.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Source: L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, � 1, effective August 10.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Colorado § 38-24.7-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/38/38-24.7-102.