Colorado § 39-26-208 Collection of use tax - motor vehicles

Colorado Statutes

§ 39-26-208 — Collection of use tax - motor vehicles

Colorado § 39-26-208

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-208 (Collection of use tax - motor vehicles) 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. § 39-26-208 (2026).

Text

(1)No registration shall be made of a motor or other vehicle for which registration is required and no certificate of title shall be issued for such vehicle or for a mobile home by the department of revenue or its authorized agent until any tax due upon the storage, use, or consumption thereof pursuant to section 39-26-202 or imposed by ordinance of any municipality or resolution of any county has been paid.

(2)If an applicant for registration and certificate of title for any motor or other vehicle or for a certificate of title for a mobile home fails to show payment of the taxes applicable under this section by means of proper receipts therefor, the department of revenue or its authorized agent shall collect all such applicable taxes at the time such application is made.

(3)

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(1) No registration shall
be made of a motor or other vehicle for which registration is required and no
certificate of title shall be issued for such vehicle or for a mobile home by the
department of revenue or its authorized agent until any tax due upon the storage,
use, or consumption thereof pursuant to section 39-26-202 or imposed by
ordinance of any municipality or resolution of any county has been paid.

(2) If an applicant for registration and certificate of title for any motor or
other vehicle or for a certificate of title for a mobile home fails to show payment of
the taxes applicable under this section by means of proper receipts therefor, the
department of revenue or its authorized agent shall collect all such applicable
taxes at the time such application is made.

(3) Revenues due the state and collected pursuant to this section shall be
distributed as are other revenues under this part 2, and revenues due any
municipality so collected shall be distributed as specified by contract entered into
with the department of revenue pursuant to section 24-35-110, C.R.S.

(4) To facilitate collection of taxes as provided in this section, the governing
body of each municipality which has imposed a tax upon storage, use, or
consumption shall certify to the department of revenue and to the county clerk and
recorder of the county in which such municipality is located a true copy of its
current applicable tax ordinances and shall likewise certify any subsequent
changes therein.

Legislative History

Source: L. 37: p. 1101, � 1. CSA: C. 144, � 41. CRS 53: � 138-6-40. C.R.S. 1963: � 138-5-40. L. 71: p. 1264, � 2. L. 73: p. 1480, � 6. L. 75: (1) amended, p. 964, � 7, effective July 14. L. 77: (1) and (2) amended, p. 1743, � 7, effective January 1, 1978.