Colorado § 38-25.5-101 Definitions

Colorado Statutes

§ 38-25.5-101 — Definitions

Colorado § 38-25.5-101

Title 38Property -

Art.State and Local Tax Liens

This text of Colorado § 38-25.5-101 (Definitions) 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. § 38-25.5-101 (2026).

Text

As used in this article, unless the context otherwise requires:

(1)Authorized person means:

(a)A person who has obtained a written authorization signed and notarized by a taxpayer to receive a certificate of taxes due for the taxpayer, to receive copies of tax returns and filings by the taxpayer with a public entity, to receive a summary statement of tax payments made to any public entity by the taxpayer, or all of the above, to the degree set forth in the authorization. The authorization may be a signed original or a copy thereof and may be a separate document or part of a more general document; or

(b)A lending institution that has obtained written authorization from a borrower to receive notification from the department of revenue when the borrower is delinquent in the pay

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

As used in this article, unless the context
otherwise requires:

(1) Authorized person means:

(a) A person who has obtained a written authorization signed and notarized
by a taxpayer to receive a certificate of taxes due for the taxpayer, to receive
copies of tax returns and filings by the taxpayer with a public entity, to receive a
summary statement of tax payments made to any public entity by the taxpayer, or
all of the above, to the degree set forth in the authorization. The authorization may
be a signed original or a copy thereof and may be a separate document or part of a
more general document; or

(b) A lending institution that has obtained written authorization from a
borrower to receive notification from the department of revenue when the borrower
is delinquent in the payment of sales and use taxes, special fuel taxes, withholding
taxes, gas taxes, or aviation fuel taxes. The authorization may be a signed and
dated original or a copy thereof and may be a separate document or part of a more
general document.

(2) Lender means a person who has made a loan of value to a taxpayer in
good faith and not for the purposes of evading this article.

(3) Public entity means the state and every county, city and county, city,
town, school district, special improvement district, special district, and every other
kind of district, agency, instrumentality, political subdivision, or taxing authority of
the state organized pursuant to state law, whether or not it is subject to home rule.

(4) Statement of intent means a declaration by a lender or transferor that
he intends to foreclose or transfer assets. A statement of intent need not specify a
date certain for such foreclosure or transfer.

(5) Tax means a tax and assessment collected by a public entity which is
secured by a first and prior lien, including any interest, additional amount, additions
to tax, penalties, and costs that are due.

(6) Tax liability means the liability of a taxpayer for a tax.

(7) Tax lien means a lien imposed by state or local law to secure the
payment of a tax liability.

(8) Transferee means a person to whom assets are transferred, as provided
in section 38-25.5-102 (3).

(9) Transferor means a person who transfers assets, as provided in section
38-25.5-102 (3).

(10) Treasurer means the treasurer, director of the department of revenue,
sales and use tax administrator, or the chief tax collection officer of a public entity.