Colorado § 42-3-108 Determination of year model - tax lists

Colorado Statutes

§ 42-3-108 — Determination of year model - tax lists

Colorado § 42-3-108

Title 42Vehicles and

Art.Registration, Taxation, and License Plates

This text of Colorado § 42-3-108 (Determination of year model - tax lists) 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. § 42-3-108 (2026).

Text

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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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.