Colorado § 42-3-111 Tax year - disposition

Colorado Statutes

§ 42-3-111 — Tax year - disposition

Colorado § 42-3-111

Title 42Vehicles and

Art.Registration, Taxation, and License Plates

This text of Colorado § 42-3-111 (Tax year - disposition) 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. § 42-3-111 (2026).

Text

(1)The annual specific ownership tax shall attach and apply to motor vehicles, trailers, semitrailers, or trailer coaches operated upon the highways of this state for the registration period within which it is levied and collected.

(2)Payment of an annual specific ownership tax on a trailer coach to the authorized agent of a county of this state in which the situs of the trailer coach is established at the time of registration for all of a registration period shall constitute the entire tax payable on such vehicle.

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(1) The annual specific ownership tax shall
attach and apply to motor vehicles, trailers, semitrailers, or trailer coaches
operated upon the highways of this state for the registration period within which it
is levied and collected.

(2) Payment of an annual specific ownership tax on a trailer coach to the
authorized agent of a county of this state in which the situs of the trailer coach is
established at the time of registration for all of a registration period shall constitute
the entire tax payable on such vehicle.