Colorado § 39-37-106 Administration and enforcement - disputes and refunds - rules

Colorado Statutes

§ 39-37-106 — Administration and enforcement - disputes and refunds - rules

Colorado § 39-37-106

Title 39Taxation

Art.Firearms and Ammunition Excise Tax

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Bluebook

Colo. Rev. Stat. § 39-37-106 (2026).

Text

(1)The executive director shall administer and enforce the tax levied pursuant to this part 1 in accordance with the provisions of article 21 of this title 39.

(2)The burden of proving that a sale of a firearm, firearm precursor part, or ammunition is not subject to or is exempt from the excise tax, or that a vendor is not doing business in this state, as defined in section 39-37-103 (3), or is otherwise not required to make a return or to remit tax pursuant to this article 37, shall be on the vendor under such reasonable requirements of proof as the executive director may prescribe by rule.

(3)(a) The executive director shall make a refund or allow a credit to any vendor that establishes that the vendor has overpaid the tax due pursuant to this article 37. No such refund shal

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(1) The executive director shall administer and enforce the tax levied pursuant to
this part 1 in accordance with the provisions of article 21 of this title 39.

(2) The burden of proving that a sale of a firearm, firearm precursor part, or
ammunition is not subject to or is exempt from the excise tax, or that a vendor is not
doing business in this state, as defined in section 39-37-103 (3), or is otherwise not
required to make a return or to remit tax pursuant to this article 37, shall be on the
vendor under such reasonable requirements of proof as the executive director may
prescribe by rule.

(3) (a) The executive director shall make a refund or allow a credit to any
vendor that establishes that the vendor has overpaid the tax due pursuant to this
article 37. No such refund shall be made or credit allowed in an amount greater
than the tax paid.

(b) The vendor must file any claim for refund or credit under this section
within three years after the due date of the return showing the overpayment. The
claim must be made on forms prescribed by the executive director and must include
such pertinent data, information, or documentation as the executive director may
require.

(c) Upon receipt of the application and proof of the matters contained
therein, the executive director shall give notice to the vendor in writing of the
executive director's decision. Aggrieved vendors may petition the executive
director for a hearing on the claim in the manner provided in section 39-21-104.

(4) The executive director shall promulgate rules for the implementation of
this part 1.

Legislative History

Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2895, � 1, effective December 17 (see editor's note following the article 37 heading).