Colorado § 44-3-502 Fees and taxes - allocation

Colorado Statutes

§ 44-3-502 — Fees and taxes - allocation

Colorado § 44-3-502

Title 44Revenue -

Art.Alcohol Beverages

This text of Colorado § 44-3-502 (Fees and taxes - allocation) 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. § 44-3-502 (2026).

Text

(1)(a) All state license fees and taxes provided for by this article 3 and all fees provided for by section 44-3-501 (3) and (4) for processing applications, reports, and notices shall be paid to the department, which shall transmit the fees and taxes to the state treasurer. The state treasurer shall credit eighty-five percent of the fees and taxes to the old age pension fund and the balance to the general fund.

(b)An amount equal to the revenues attributable to fifty dollars of each state license fee provided for by this article 3 and the processing fees provided for by section 44-3-501 (3) and (4) for processing applications, reports, and notices shall be transferred out of the general fund to the liquor enforcement division and state licensing authority cash fund. The transf

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(1) (a) All state license fees and
taxes provided for by this article 3 and all fees provided for by section 44-3-501 (3)
and (4) for processing applications, reports, and notices shall be paid to the
department, which shall transmit the fees and taxes to the state treasurer. The
state treasurer shall credit eighty-five percent of the fees and taxes to the old age
pension fund and the balance to the general fund.

(b) An amount equal to the revenues attributable to fifty dollars of each
state license fee provided for by this article 3 and the processing fees provided for
by section 44-3-501 (3) and (4) for processing applications, reports, and notices
shall be transferred out of the general fund to the liquor enforcement division and
state licensing authority cash fund. The transfer shall be made by the state
treasurer as soon as possible after the twentieth day of the month following the
payment of such fees.

(c) The expenditures of the state licensing authority and the liquor
enforcement division shall be paid out of appropriations from the liquor
enforcement division and state licensing authority cash fund as provided in section
44-6-101.

(2) Eighty-five percent of the local license fees shall be paid to the
department, which shall transmit the fees to the state treasurer to be credited to
the old age pension fund.

Legislative History

Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 1037, � 2, effective October 1; (1)(c) amended, (HB 18-1026), ch. 24, p. 281, � 5, effective October 1.