Colorado Statutes
§ 42-3-108 — Determination of year model - tax lists
All vehicles of the
current year model, as designated by the manufacturer, shall, for the payment of
the specific ownership tax, be considered in the first year of service regardless of
the date of purchase, and those charged with the collection of annual specific
ownership taxes on vehicles subject to specific ownership taxation shall use the
year that the model was manufactured or constructed as the basis of computation
of the annual specific ownership tax.
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Legislative History
Source: L. 2005: Entire article amended with relocations, p. 1093, � 2,
effective August 8.
Nearby Sections
15
§ 42-1-101
Short title§ 42-1-102
Definitions§ 42-1-201
Administration - supervisor§ 42-1-202
Have charge of all divisions§ 42-1-204
Uniform rules and regulations§ 42-1-205
Record of official acts - seal§ 42-1-208
Information on accidents - published§ 42-1-213
Commission of authorized agents§ 42-1-214
Duties of authorized agents§ 42-1-215
Oaths§ 42-1-216
Destruction of obsolete records§ 42-1-217
Disposition of fines and surcharges