§ 39-21-113 — Reports and returns - rule - repeal

Colorado § 39-21-113

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Procedure and Administration

Text

(1) (a) It is the duty of every
person, firm, or corporation liable to the state of Colorado for any tax or charge
administered pursuant to this article 21 to keep and preserve for a period of three
years such books, accounts, and records as may be necessary to determine the
amount of liability.

(b) It is the duty of every person, firm, or corporation liable to the state of
Colorado for any tax imposed on income or gifts or a report in connection therewith
to keep and preserve for a period of four years following the due date of the return
or the payment of said tax such books, accounts, and records as may be necessary
to determine the amount of such tax liability.

(c) All such books, accounts, and records shall be open for examination at
any time by the executive director of the department of revenue or his duly
authorized agents.

(2) In the case of a person, firm, or corporation which does not keep the
necessary books, accounts, and records within the state, it shall be sufficient if
such person, firm, or corporation produces within this state such books, accounts,
records, or such information as shall be reasonably required by the executive
director of the department of revenue for examination by him or, an agent duly
authorized by him or, in lieu thereof, if said books, accounts, and records are open
for inspection, by an agent authorized by the executive director at the place where
such books, accounts, and records are kept.

(3) All reports and returns of taxes received by the department, other than
income tax returns, covered by this article shall be preserved for three years and
thereafter until the executive director of the department of revenue orders them to
be destroyed. Income tax returns received by the department of revenue shall be
preserved for four years and thereafter until the executive director orders them to
be destroyed.

(4) (a) Except in accordance with judicial order or as otherwise provided by
law, the executive director of the department of revenue and his agents, clerks, and
employees shall not divulge or make known in any way any information obtained
from any investigation conducted by the department or its agents or disclosed in
any document, report, or return filed in connection with any of the taxes covered by
this article. The officials charged with the custody of such documents, reports,
investigations, and returns shall not be required to produce any of them or evidence
of anything contained in them in any action or proceeding in any court, except on
behalf of the executive director in an action or proceeding under the provisions of
any such taxing statutes to which the department is a party or on behalf of any
party to any action or proceeding under the provisions of such taxing statutes when
the report of facts shown thereby is directly involved in such action or proceeding,
in either of which events the court may require the production of, and may admit in
evidence, so much of said reports or of the facts shown thereby as are pertinent to
the action or proceeding and no more.

(b) (I) This section does not prohibit the delivery to a person or his or her duly
authorized representative of a copy of any return or report filed in connection with
his or her tax. The copy may be certified by the executive director of the
department of revenue or the head of a group, division, or subordinate department,
as appointed by the executive director in accordance with article 35 of title 24,
C.R.S., and when so certified is evidence equally with and in like manner as the
originals and may be used by a court as evidence of the contents of the originals.

(II) An individual or his or her duly authorized representative may also
request proof of return filing for particular tax years. Following request and
payment of the applicable fee, the department shall provide proof of return filing
for a period for which the taxpayer has filed a return and requested proof of return
filing. The department shall include in the proof of filing:

(A) The individual's name;

(B) The individual's address as shown on the most recently filed return;

(C) The dates of the tax periods of the requested returns; and

(D) A statement as to whether the most recently filed return was filed as a
resident of Colorado, or, if a part-year resident, the date the individual acquired or
abandoned residency.

(III) The department shall promulgate a rule establishing and charging a fee
for the issuance of proof of return filing. To be valid, the charge must be based on
the actual cost of issuing the proof of return filing.

(c) It is unlawful for any members of the department of revenue and any
deputy, agent, clerk, or other officer or employee engaged in any administration
which is governed by this article to engage in the business or profession of tax
accounting or to accept employment, with or without consideration, from any
person, firm, or corporation for the purpose, directly or indirectly, of preparing tax
returns or reports required by the laws of the state of Colorado, by any other state,
or by the United States government or to accept any employment for the purpose
of advising, preparing material or data, or the auditing of books or records to be
used in an effort to defeat or cancel any tax or part thereof that has been assessed
by the state of Colorado, any other state, or by the United States government.

(d) The executive director and any agent, clerk, or employee of the
department may:

(I) Disclose the name of a tax return preparer to the state board of
accountancy in accordance with section 39-22-621 (2)(g.5) under the
circumstances described in that section; and

(II) Disclose to a tax return preparer who is potentially subject to a penalty
under section 39-22-621 (2)(g.5) the taxpayer name, account number, alleged
understatement of liability, and applicable laws pertaining to the understatement
giving rise to the potential imposition of the penalty.

(5) Nothing in this section shall be construed to prohibit the publication of
statistics, so classified as to prevent the identification of particular reports or
returns and the items thereof, or the inspection of returns by the attorney general
or other legal representatives of the state. Nothing in this section shall be
construed to prohibit the release of information for the periodic publication of
gasoline gallonage reports based on reports and returns filed under the gasoline
tax or special fuel tax statutes and containing summaries of the quantities of liquid
fuel marketed in Colorado, specifying the suppliers, distributors, and consumers of
such gasoline or special fuel, and other information relating to gasoline tax or
special fuel tax.

(6) Except as otherwise provided in this section, any person who violates any
provision of subsection (4) of this section is guilty of a misdemeanor and, upon
conviction thereof, shall be punished by a fine of not more than one thousand
dollars, and, if the offender is an officer or employee of the state, he or she shall be
dismissed from office.

(7) Notwithstanding the provisions of this section, the executive director of
the department of revenue shall supply any county assessor of the state of
Colorado or his representative with information relating to ad valorem tax
assessments or valuation of property within his county and, in his discretion, may
permit the commissioner of internal revenue of the United States, or the proper
official of any state imposing a similar tax, or the authorized representative of
either to inspect the reports and returns of taxes covered by this article.

(8) Notwithstanding the provisions of this section, the executive director of
the department of revenue may provide the division of unemployment insurance
with any information obtained pursuant to this section and, in connection therewith,
may enter into an agreement with the division of unemployment insurance providing
for payment of the costs incurred in connection with supplying the information and
providing for periodic updating of the information supplied. Information thus
supplied to the division of unemployment insurance is subject to the rules of
confidentiality set forth in section 8-72-107 (1), C.R.S., to the same extent as
information supplied by employers to the division of unemployment insurance.

(9) Notwithstanding the provisions of this section, the executive director of
the department of revenue shall provide the department of human services with any
information obtained pursuant to this section which is necessary to implement the
procedure to offset state income tax refunds against past-due child support
pursuant to section 26-13-111, C.R.S., and section 39-21-108.

(10) Notwithstanding the provisions of this section, the executive director of
the department of revenue shall supply any county assessor of the state of
Colorado or his representative with information obtained through audit of reports
and returns covered by this article dealing with such taxpayers' ability to pay or to
properly accrue any ad valorem tax collected by such county assessor.

(11) Repealed.

(12) (a) Notwithstanding any provision of this section to the contrary, on and
after October 1, 2002, for the purpose of enabling the state treasurer to make
income tax refunds pursuant to the Revised Uniform Unclaimed Property Act,
article 13 of title 38, the department shall supply the state treasurer with
information as required by section 39-21-108 (5).

(b) Repealed.

(13) Notwithstanding the provisions of this section, the executive director
shall provide the aeronautics division created in section 43-10-103, C.R.S., with
information obtained from an audit of or disclosed in any document, report, or
return filed in connection with any of the taxes collected pursuant to sections 39-26-104, 39-26-715 (1)(a)(I), 39-26-202, 39-27-102, and 39-27-112 on gasoline or fuel
used in aviation. The department shall only release information regarding the
portion of said tax revenues that will be credited to the aviation fund created in
section 43-10-109, C.R.S. Any information provided to the division pursuant to this
subsection (13) shall remain confidential, and all employees of the division shall be
subject to the limitations set forth in subsection (4) of this section and the penalties
contained in subsection (6) of this section.

(14) Notwithstanding the provisions of this section, the executive director of
the department of revenue shall supply the state court administrator with taxpayer
names, addresses, year of birth, if available, and other identifying information
obtained pursuant to this section for the purpose of compiling the master juror list
pursuant to section 13-71-107 (1), C.R.S. Those persons who receive taxpayer
information under this subsection (14) shall be subject to the provisions of this
section, including limitations in subsection (4) of this section and penalties in
subsection (6) of this section regarding disclosure of taxpayer information.

(15) and (16) Repealed.

(17) Notwithstanding any other provision of this section, the executive
director may require that such detailed information regarding a claim for a credit
for the donation of a conservation easement in gross pursuant to section 39-22-522
and any appraisal submitted in support of the credit claimed be given to the division
of conservation in the department of regulatory agencies and the conservation
easement oversight commission created pursuant to section 12-15-103 as the
executive director determines is necessary in the performance of the department's
functions relating to the credit. The executive director may provide copies of any
appraisal and may file a complaint regarding any appraisal as authorized pursuant
to section 39-22-522 (3.3). Notwithstanding part 2 of article 72 of title 24, in order
to protect the confidential financial information of a taxpayer, the executive
director shall deny the right to inspect any information or appraisal required in
accordance with this subsection (17).

(17.5) (a) Notwithstanding the provisions of this section, the executive
director may provide such detailed information pertinent to a claim for a credit for
the donation of a conservation easement pursuant to section 39-22-522 to
taxpayers, including donors and transferees, with cases involving common or
related issues of fact or law. The executive director or the executive director's duly
authorized agents may also provide such information to the parties to a
consolidated administrative hearing pursuant to section 39-22-522.5 (5)(a) as
necessary and appropriate for the efficient and fair resolution of disputes.

(b) Persons who receive taxpayer information pursuant to paragraph (a) of
this subsection (17.5) shall be subject to the provisions of this section, including the
limitations in subsection (4) of this section and the penalties in subsection (6) of this
section regarding disclosure of taxpayer information.

(17.7) (a) Notwithstanding any other provision of this section, the executive
director may require that such detailed information regarding a claim for a credit
for the approved environmental remediation of contaminated property pursuant to
section 39-22-526 and any documentation submitted in support of the credit
claimed be given to the department of public health and environment as the
executive director determines is necessary in the performance of the department's
functions relating to the credit. Notwithstanding the provisions of part 2 of article
72 of title 24, C.R.S., in order to protect the confidential financial information of a
taxpayer, the executive director shall deny the right to inspect any information or
documentation required in accordance with the provisions of this subsection (17.7).

(b) Notwithstanding the provisions of this section, the executive director may
provide such detailed information pertinent to a claim for a credit for the approved
environmental remediation of contaminated property pursuant to section 39-22-526 to taxpayers, including transferees, with cases involving common or related
issues of fact or law. Persons who receive taxpayer information pursuant to the
provision of this subsection (17.7) shall be subject to the provisions of this section,
including the limitations in subsection (4) of this section and the penalties in
subsection (6) of this section regarding disclosure of taxpayer information.

(18) Notwithstanding the provisions of this section, the executive director
may provide to the department of local affairs information obtained pursuant to this
section that is necessary to verify the information submitted to the department of
local affairs pursuant to section 39-29-110 (1)(d)(I)(B) and that is sufficient to allow
the department of local affairs to efficiently distribute moneys as required by
section 39-29-110 (1)(c). The department shall not release any information to the
department of local affairs that is not needed to verify information or distribute
moneys. With the exception of taxpayer contact information, any information
provided to the department of local affairs pursuant to this subsection (18) shall
remain confidential, and all persons within the department of local affairs shall be
subject to the limitations set forth in subsection (4) of this section and the penalties
contained in subsection (6) of this section.

(19) Notwithstanding the provisions of this section, the executive director
shall publish the lists of wholesalers as specified in section 39-28-115 and
distributors as specified in section 39-28.5-112.

(20) Notwithstanding the provisions of this section, the executive director
shall provide the Colorado office of economic development with information as
required pursuant to section 24-48.5-112 (2)(d), C.R.S.

(21) Notwithstanding the provisions of this section, the executive director of
the department of revenue shall provide information to other state agencies as
required pursuant to section 39-21-108 (3).

(22) Notwithstanding the provisions of this section, the executive director
shall supply the Colorado office of economic development with information relating
to the actual amount of any enterprise zone tax credit claimed pursuant to article
30 of this title or any CHIPS zone tax credit claimed pursuant to article 36 of this
title 39 as well as information submitted to and aggregated by the department
pursuant to section 39-36-106 (1) and (3) regarding such income tax credits. Any
information provided to the office pursuant to this subsection (22) shall remain
confidential, and all office employees shall be subject to the limitations set forth in
subsection (4) of this section and the penalties contained in subsection (6) of this
section. Nothing in this subsection (22) shall prevent the office from making
aggregated data regarding enterprise zone and CHIPS zone tax credits available.

(23) Notwithstanding the provisions of this section:

(a) The executive director may provide such detailed taxpayer information
pertinent to a claim for an income tax credit for the approved rehabilitation of a
historic structure pursuant to section 39-22-514.5 to taxpayers, including owners
and transferees, with cases involving common or related issues of fact or law. With
the exception of taxpayer contact information, any information provided pursuant
to this subsection (23) must remain confidential, and all persons are subject to the
limitations specified in subsection (4) of this section and the penalties specified in
subsection (6) of this section.

(b) The executive director may require that such detailed taxpayer
information pertinent to a claim for an income tax credit for the approved
rehabilitation of a historic structure pursuant to section 39-22-514.5 and any
documentation in support of the credit claimed be given to the Colorado office of
economic development and the state historical society of Colorado as the executive
director determines is necessary in the performance of the department's functions
relating to the credit. In resolving disputes regarding the credit, the executive
director may disclose such detailed taxpayer information and consult with the
Colorado office of economic development and the state historical society of
Colorado. Notwithstanding part 2 of article 72 of title 24, C.R.S., in order to protect
the confidential financial information of a taxpayer, the executive director shall
deny the right to inspect any information or documentation required in accordance
with this subsection (23).

(24) Notwithstanding any other provision of this section, the executive
director, after receiving from the property tax administrator a list of individuals who
are either claiming the property tax exemptions for qualifying seniors and
qualifying veterans with a disability allowed under part 2 of article 3 of this title 39
or applying for the qualified-senior primary residence real property classification
for the property described in section 39-1-104.6, shall provide to the property tax
administrator information pertaining to the listed individuals, including their names,
social security numbers, marital and income tax filing status, and residency status,
needed by the administrator to verify that the exemption or classification is allowed
only to applicants who satisfy legal requirements for claiming it. The administrator
and the administrator's agents, clerks, and employees shall keep all information
received from the executive director confidential, and any individual who fails to do
so is guilty of a misdemeanor and subject to punishment as specified in subsection
(6) of this section.

(25) Notwithstanding the confidentiality requirements in this section, the
executive director shall provide the information authorized by the taxpayer to be
collected pursuant to section 39-22-5202 (1) to the Colorado health benefit
exchange created in article 22 of title 10 and may share the information with the
department of health care policy and financing to facilitate assessment of potential
eligibility for and enrollment in a health care coverage affordability program
through the Colorado affordable health care coverage easy enrollment program
created in section 10-22-113. Any information provided to the Colorado health
benefit exchange or the department of health care policy and financing pursuant to
this subsection (25) remains confidential, and the board of directors and all officers,
agents, clerks, and employees of the Colorado health benefit exchange and the
executive director and all agents, clerks, and employees of the department of
health care policy and financing are subject to the limitations set forth in
subsection (4) of this section and the penalties in subsection (6) of this section.

(26) Notwithstanding the provisions of this section, the executive director
shall provide the information disclosed in any document, report, or return filed in
connection with the prepaid wireless 911 charge imposed by section 29-11-102.5 to
the public utilities commission created in section 40-2-101 or a governing body as
defined in section 29-11-101 (16). Any information provided to the public utilities
commission or governing body, pursuant to this subsection (26) shall remain
confidential, and all agents, clerks, and employees of the commission or governing
body and the department shall be subject to the limitations set forth in subsection
(4) of this section and the penalties contained in subsection (6) of this section.

(27) Notwithstanding the confidentiality requirements in this section, the
executive director shall share with the department of public health and
environment pertinent information necessary to determine the amount of state
sales tax retained by a qualifying retailer as allowed in section 39-26-105 (1.3). Any
information provided to the department of public health and environment pursuant
to this subsection (27) remains confidential, and all agents, clerks, and employees
of the department of public health and environment are subject to the limitations
set forth in subsection (4) of this section and the penalties in subsection (6) of this
section.

(28) Repealed.

(29) Notwithstanding the provisions of this section, when conducting an
assessment pursuant to section 39-27-105 (3) of a distributor of gasoline or special
fuels who fails or refuses to make and file the sworn statement and pay the tax due
for any calendar month or who makes and files any incorrect or fraudulent
statement or return for any calendar month as required by part 1 of article 27 of this
title 39, the executive director may provide detailed information pertinent to an
assessment made pursuant to section 39-27-105 (3), including information from a
report filed pursuant to section 39-27-105 (1), to taxpayers with cases involving
common or related issues of fact or law. Persons who receive taxpayer information
pursuant to this subsection (29) are subject to the provisions of this section,
including the limitations in subsection (4) of this section and the penalties in
subsection (6) of this section regarding disclosure of taxpayer information.

(30) Notwithstanding the provisions of this section:

(a) The executive director may provide such detailed taxpayer information
pertinent to a claim for an income tax credit for the donation of a perpetual
conservation easement in gross pursuant to section 39-22-522 to taxpayers,
including owners and transferees, with cases involving common or related issues of
fact or law. With the exception of taxpayer contact information, any information
provided pursuant to this subsection (30) must remain confidential, and all persons
are subject to the limitations specified in subsection (4) of this section and the
penalties specified in subsection (6) of this section.

(b) The executive director may require that such detailed taxpayer
information pertinent to a claim for an income tax credit for the donation of a
perpetual conservation easement pursuant to section 39-22-522 and any
documentation in support of the credit claimed be given to the division of
conservation as the executive director determines is necessary in the performance
of the department's functions relating to the credit. In resolving disputes regarding
the credit, the executive director may disclose such detailed taxpayer information
and consult with the division of conservation. Notwithstanding part 2 of article 72 of
title 24, in order to protect the confidential financial information of a taxpayer, the
executive director shall deny the right to inspect any information or documentation
required in accordance with this subsection (30).

(31) (a) Notwithstanding the provisions of this section, in order for call center
support to be provided as it relates to the refund of excess state revenues from all
sources set forth in section 39-22-2004, the executive director may supply the
department of personnel or a third-party vendor contracted to provide the call
center services with information necessary for support to be facilitated and
provided to taxpayers. Any information provided to the department of personnel or
a third-party vendor contracted to provide the call center services pursuant to this
subsection (31)(a) remains confidential, and all persons within the department of
personnel or employees of a third-party vendor are subject to the limitations set
forth in subsection (4) of this section and the penalties contained in subsection (6)
of this section.

(b) This subsection (31) is repealed, effective July 1, 2027.

(32) Notwithstanding the confidentiality requirements in this section, the
executive director shall provide the state auditor with the information described in
section 39-29-112 (8)(b).

(33) Notwithstanding the confidentiality requirements in this section, the
executive director may provide the Colorado office of new Americans, created in
section 8-3.7-103, and a third-party administrator, as defined in section 8-73-116
(1)(e), with any information obtained pursuant to this section and, in connection with
providing the information, may enter into an agreement with the Colorado office of
new Americans or the department of labor and employment that provides for the
payment of the costs incurred in connection with supplying the information and
providing for the periodic updating of the information supplied. Any information
provided to the Colorado office of new Americans or a third-party administrator
pursuant to this subsection (33) is confidential, and all employees of either the
Colorado office of new Americans or a third-party administrator are subject to the
limitations set forth in subsection (4) of this section and the penalties specified in
subsection (6) of this section.

(34) Notwithstanding this section, the executive director of the department
of revenue may provide the division of family and medical leave insurance, created
in section 8-13.3-508 (1), with information obtained pursuant to this section and may
enter into an agreement with the division of family and medical leave insurance
providing for payment of the costs incurred in connection with supplying the
information and providing for periodic updating of the information supplied.
Information supplied to the division of family and medical leave insurance pursuant
to this subsection (34) is subject to the rules of confidentiality set forth in section
8-13.3-516 (5) to the same extent as information supplied by an individual or
employer to the division of family and medical leave insurance. All employees of the
division of family and medical leave insurance are subject to the limitations set
forth in subsection (4) of this section and the penalties specified in subsection (6) of
this section.

(35) Notwithstanding the confidentiality requirements in this section, the
executive director has the authority to share taxpayer information as necessary
pursuant to sections 29-2-208 and 29-2-213 to 29-21-215.

(36) (a) Notwithstanding any other provision of this section, on or before July
1, 2025, and on or before every July 1 thereafter, if requested, the executive director
of the department of revenue shall provide the department of early childhood, the
department of health care policy and financing, the department of human services,
the department of local affairs, the department of corrections, the department of
labor and employment, the behavioral health administration, the department of
higher education, and the department of public health and environment information
for each resident individual who claimed the credit allowed by section 39-22-123.5,
the credit allowed by section 39-22-129, or both credits, for the 2024 income tax
year or any subsequent tax year for the purpose of benefit outreach by the
requesting department, including sharing information about how to enroll, the
information necessary to enroll, and, when possible, assisting with the application
process. Information shall include name, address, and, when available, email
address and phone number. When possible, the executive director of the
department of revenue shall provide additional information that may assist with
determining eligibility for the benefits administered by the respective department.

(b) The information that the executive director is required to provide
pursuant to this subsection (36) is subject to any limitations imposed pursuant to
section 6103 of the federal Internal Revenue Code of 1986, as amended. The
requesting agency shall secure the information as required by this subsection (36)
and shall use the information for the purposes described in subsection (36)(a) of
this section.

(c) Any information provided to the department of early childhood, the
department of health care policy and financing, the department of human services,
the department of local affairs, the department of corrections, the department of
labor and employment, the behavioral health administration, the department of
higher education, or the department of public health and environment pursuant to
this subsection (36) remains confidential, and all agents, clerks, and employees of
the department of early childhood, the department of health care policy and
financing, the department of human services, the department of local affairs, and
the department of public health and environment are subject to the limitations set
forth in subsection (4) of this section and the penalties contained in subsection (6)
of this section to the same extent as agents, clerks, and employees of the
department.

(37) Notwithstanding the confidentiality requirements of this section, the
executive director shall allow every sales and use tax license and every sales and
use tax exemption certificate to be searchable by the name and identification
number of the sales and use tax licensee or the sales and use tax exemption
certificate holder.

(38) Notwithstanding the confidentiality requirements of this section, the
executive director may provide the department of higher education with
information obtained pursuant to this section that indicates whether an eligible
student, as defined in section 39-22-570 (2)(c), has claimed the incentive, as
defined in section 39-22-570 (2)(d), allowed by section 39-22-570. Any information
provided to the department of higher education pursuant to this subsection (38)
remains confidential, and all employees of the department of higher education are
subject to the limitations set forth in subsection (4) of this section and penalties
specified in subsection (6) of this section.

(39) Notwithstanding the provisions of this section, the executive director
may provide to the department of early childhood such detailed taxpayer
information pertinent to a claim for an income tax credit for an early childhood
educator pursuant to section 39-22-547, and such detailed taxpayer information
pertinent to a claim for an income tax credit for a care worker pursuant to section
39-22-566. Any information provided pursuant to this subsection (39) must remain
confidential, and all persons are subject to the limitations specified in subsection
(4) of this section and the penalties specified in subsection (6) of this section.

Legislative History

Source: L. 65: p. 1142, � 2. C.R.S. 1963: � 138-9-12. L. 66: p. 198, � 1. L. 67: p. 839, � 2. L. 75: (4)(a) amended, p. 1483, � 1, effective June 20. L. 77: (1)(b) amended, p. 842, � 7, effective July 1; (1)(a) amended, pp. 1768, 1854, �� 8, 10, effective January 1, 1978. L. 79: (1)(a) and (5) amended, p. 1501, � 26, effective January 1, 1980. L. 81: (8) added, p. 488, � 16, effective July 1. L. 82: (6) amended, p. 629, � 42, effective April 2. L. 85: (9) added, p. 604, � 23, effective July 1. L. 86: (1)(a) and (6) amended and (10) added, pp. 1111, 937, �� 9, 2, effective July 1. L. 89: (1)(a) amended, p. 1596, � 11, effective July 1, 1993. L. 90: (1)(a) amended, p. 1725, � 13, effective May 1; (1)(a) amended, p. 1725, � 14, effective July 1, 1993. L. 94: (9) amended, p. 3136, � 300, effective July 1. L. 98, 2nd Ex. Sess.: (11) added, p. 8, � 5, effective September 16. L. 99: (11) amended, p. 1318, � 6, effective August 4. L. 2000: (4)(b) amended, p. 1639, � 19, effective June 1. L. 2001: (1)(a) amended, p. 780, � 13, effective June 1; (12) added, p. 619, � 5, effective August 8. L. 2002: (13) added, p. 63, � 2, effective March 22; (14) added, p. 986, � 2, effective June 1; (1)(a) amended, p. 1362, � 17, effective July 1. L. 2004: (13) amended, p. 1044, � 14, effective July 1; (12) amended, p. 315, � 4, effective August 4. L. 2007: (15) added, p. 1407, � 1, effective May 30. L. 2008: (4)(d) added, p. 433, � 1, effective July 1; (17) added, p. 2315, � 7, effective July 1; (16) added, p. 954, � 4, effective January 1, 2009. L. 2009: (1)(a) amended, (HB 09-1053), ch. 159, p. 692, � 16, effective August 5; (18) added, (HB 09-1148), ch. 42, p. 162, � 1, effective August 5; (19) added, (HB 09-1173), ch. 372, p. 2016, � 2, effective August 5; (20) added, (HB 09-1105), ch. 378, p. 2059, � 3, effective September 1; (21) added, (HB 09-1137), ch. 308, p. 1663, � 15, effective September 1. L. 2010: (12)(b) repealed, (SB 10-212), ch. 412, p. 2032, � 1, effective July 1; (22) added, (SB 10-162), ch. 395, p. 1879, � 4, effective January 1, 2012. L. 2011: (17.5) added, (HB 11-1300), ch. 193, p. 752, � 3, effective May 19; (22) amended, (HB 11-1303), ch. 264, p. 1175, � 92, effective January 1, 2012. L. 2012: (8) amended, (HB 12-1120), ch. 27, p. 113, � 32, effective June 1. L. 2013: (4)(b) amended, (SB 13-251), ch. 402, p. 2355, � 7, effective August 7. L. 2014: (23) added, (HB 14-1311), ch. 183, p. 681, � 2, effective May 14; (17) amended, (SB 14-117), ch. 385, p. 1919, � 7, effective July 1; (17.7) added, (SB 14-073), ch. 213, p. 798, � 3, effective August 6. L. 2016: (24) added, (HB 16-1175), ch. 332, p. 1349, � 6, effective June 10. L. 2018: (17) amended, (HB 18-1291), ch. 273, p. 1689, � 5, effective May 29. L. 2019: (17) amended, (HB 19-1172), ch. 136, p. 1729, � 254, effective October 1; (12)(a) amended, (SB 19-088), ch. 110, p. 470, � 19, effective July 1, 2020. L. 2020: (26) added, (HB 20-1293), ch. 267, p. 1296, � 11, effective July 10; (6) amended, (HB 20-1175), ch. 88, p. 355, � 1, effective September 14; (15) repealed, (SB 20-136), ch. 70, p. 297, � 49, effective September 14; (25) added, (HB 20-1236), ch. 236, p. 1147, � 4, effective September 14. L. 2020, 1st Ex. Sess.: (27) added, (HB 20B-1004), ch. 3, p. 25, � 5, effective December 7; (28) added, (SB 20B-001), ch. 2, p. 13, � 3, effective December 7. L. 2021: (30) added, (HB 21-1233), ch. 385, p. 2577, � 3, effective June 30; (29) added, (SB 21-065), ch. 15, p 89, � 1, effective September 7. L. 2022: (31) added, (SB 22-233), ch. 209, p. 1381, � 1, effective May 23; (32) added, (HB 22-1361), ch. 472, p. 3453, � 6, effective July 1. L. 2023: (22) amended, (HB 23-1260), ch. 227, p. 1188, � 3, effective May 20; (24) amended, (SB 23-036), ch. 345, p. 2073, � 8, effective June 5; (33) added, (HB 23-1283), ch. 293, p. 1767, � 8, effective October 1, 2024; (24) amended, (HB 23-1052), ch. 131, p. 502, � 10, effective January 1, 2025. L. 2024: (11) repealed, (SB 24-228), ch. 170, p. 900, � 9, effective May 14; (22) amended, (HB 24-1036), ch. 373, p. 2537, � 40, effective August 7; (24) amended, (SB 24-111), ch. 169, p. 883, � 5, effective August 7; (34) added, (SB 24-155), ch. 59, p. 203, � 3, effective August 7; (35) added, (HB 24-1288), ch. 173, p. 941, � 1, effective August 7; (35) added, (SB 24-025), ch. 144, p. 579, � 40, effective July 1, 2025; (1)(a) amended, (HB 24-1349), ch. 423, p. 2905, � 16, effective December 17 (see editor's note). L. 2025: (39) added, (HB 25-1296), ch. 202, p. 912, � 5, effective May 16; (38) added, (SB 25-319), ch. 432, p. 2495, � 2, effective June 4; (35) amended, (SB 25-046), ch. 20, p. 82, � 2, effective July 1; (28) repealed, (SB 25-300), ch. 428, p. 2456, � 55, effective August 6; (37) added, (SB 25-018), ch. 361, p. 1961, � 1, effective August 6.