§ 40-17-103 — Service supplier obligations - penalties - audits - rules

Colorado § 40-17-103

• Jurisdiction: Colorado
• Title 40: Utilities
• Art.: Telephone Disability Access

Text

(1) Every
service supplier shall collect the telephone disability access surcharge from its
service users.

(2) A service supplier is liable only for the surcharge collected pursuant to
this article 17 until the surcharge is remitted to the commission. The amount
remitted by the service supplier must reflect the actual collections based on the
actual telephone access line billed.

(3) A service supplier shall remit the surcharge in accordance with section
40-17-102 and rules adopted by the commission.

(4) (a) The service supplier shall maintain a record of the amount of each
surcharge collected and remitted by the service user address for a period of three
years after the time the charge is collected and remitted.

(b) If a service supplier fails to timely file a report and remit the surcharge as
required by this section, or if a service supplier files an incorrect report or fails to
remit the correct amount, the commission shall estimate the amount of the
remittance due for the period or periods for which the service supplier is delinquent.
The commission shall make the estimate based on the information available. The
commission shall compute and assess a penalty equal to fifteen percent of the
estimate of the delinquent amount and shall assess interest on the delinquent
charges at the rate of one percent each month from the date when due until the
date paid.

(c) Except as provided in this section and unless such time is extended by
agreement pursuant to subsection (4)(d) of this section, the amount of a delinquent
remittance and the penalty and interest owed pursuant to subsection (4)(b) of this
section, other than interest accruing thereafter, shall be assessed within three
years after the date the incorrect report was filed or the delinquent report was to
be filed. The commission shall not file a notice of lien, issue a distraint warrant,
institute a suit for collection, or take other action to collect the amount after the
expiration of such period unless the commission issues a notice of assessment for
the amount within such period or within an extended period pursuant to subsection
(4)(d) of this section.

(d) If, before the expiration of the time prescribed for the assessment of
delinquent amounts in subsection (4)(c) of this section, the commission and the
service supplier consent in writing to an assessment after such time, the amount
calculated in accordance with subsection (4)(b) of this section may be assessed at
any time prior to the expiration of the period agreed upon. The period agreed upon
may be extended by subsequent agreements in writing made before the expiration
of the period previously agreed upon. The commission may file a lien against the
property of the service supplier for up to one year after the expiration of any such
period, unless otherwise specifically provided in this article 17.

(e) The commission may conduct an audit of a service supplier's books and
records concerning the collection and remittance of the charges authorized under
this article 17. A public inspection of the audit and of documents reviewed in the
audit is subject to section 24-72-204. The commission is responsible for expenses
the commission may incur to conduct the audit. In connection with audits
performed, service suppliers shall make relevant records available to the auditors
at no charge. The commission shall adopt rules governing the audit and appeal
procedures.

(f) The commission shall deposit any penalties collected or interest in the
Colorado division for the deaf, hard of hearing, and deafblind cash fund created in
section 26-21-107 (1).

Legislative History

Source: L. 2025: Entire article R&RE, (HB 25-1154), ch. 230, p. 1080, � 15, effective May 22.