Colorado § 38-24.7-103 How lien obtained - lien statement

Colorado Statutes

§ 38-24.7-103 — How lien obtained - lien statement

Colorado § 38-24.7-103

Title 38Property -

Art.Transportation Fuel Distributors' Tax Liens

This text of Colorado § 38-24.7-103 (How lien obtained - lien statement) 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. § 38-24.7-103 (2026).

Text

Every distributor
intending to avail himself or herself of the benefits of this article shall serve on the
retailer or other commercial user by certified or registered mail, return receipt
requested, or by personal service, within sixty days after completing the delivery of
transportation fuel and record in the office of the county clerk and recorder of the
county where the retailer or other commercial user is located, a statement
containing a just and true account of the amount due to the distributor, after
allowing all just credits and offsets, and containing a correct description of the
taxes paid for the delivery of transportation fuel to the retailer or other commercial
user and an affidavit of service or mailing of the statement. Any immaterial error or
mistake in the accou

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Every distributor
intending to avail himself or herself of the benefits of this article shall serve on the
retailer or other commercial user by certified or registered mail, return receipt
requested, or by personal service, within sixty days after completing the delivery of
transportation fuel and record in the office of the county clerk and recorder of the
county where the retailer or other commercial user is located, a statement
containing a just and true account of the amount due to the distributor, after
allowing all just credits and offsets, and containing a correct description of the
taxes paid for the delivery of transportation fuel to the retailer or other commercial
user and an affidavit of service or mailing of the statement. Any immaterial error or
mistake in the account or description of the taxes paid does not invalidate the lien.
The statement required by this section must include the name of the distributor, the
name of the retailer or other commercial user, and the physical address of the
retailer or other commercial user in the county where the retailer or other
commercial user is located. The statement must also include the name and physical
address of any other person, if any, against whose property the lien is filed and a
description of the property to be charged with the lien.