(1) (a) Within sixty days after purchase, every owner of a motor vehicle, trailer, semitrailer, or vehicle that is primarily designed to be operated or drawn upon any highway of this state or any owner of a trailer coach or of special mobile machinery whether or not it is operated on the highways, shall register such vehicle with the department. A person who violates this subsection (1) commits a class B traffic infraction.
(b) This subsection (1) does not apply to the following:
(I) A bicycle, electrical assisted bicycle, electric scooter, or other human-powered vehicle;
(II) Vehicles specifically exempted by section 42-3-104; and
(III) Any vehicle whose owner is permitted to operate it under provisions of this article concerning lienholders, manufacturers, dealers, nonresidents, and fleet owners.
(c) Repealed.
(2) An owner of a foreign vehicle operated within this state for the transportation of persons or property for compensation or for the transportation of merchandise shall register such vehicle and pay the same fees and tax required by this article with reference to like vehicles. This provision shall not be construed to require registration or reregistration in this state of any motor vehicle, truck, bus, trailer, semitrailer, or trailer coach that is used in interstate commerce, but registration or reregistration shall be required in accordance with or to the extent that reciprocity exists between the state of Colorado and a foreign country or another state, territory, or possession of the United States.
(3) Every nonresident person who operates a business within this state and owns and operates in such business any motor vehicle, trailer, semitrailer, or trailer coach within this state shall be required to register each such vehicle and pay the same fees and tax therefor as are required with reference to like vehicles owned by residents of this state. This provision shall not be construed to require registration or reregistration in this state of any motor vehicle, trailer, or trailer coach that is used in interstate commerce, but registration or reregistration shall be required in accordance with or to the extent that reciprocity exists between the state of Colorado and a foreign country or another state, territory, or possession of the United States.
(4) (a) (I) Within ninety days after becoming a resident of Colorado, an owner of a vehicle required to be registered by subsection (1) of this section shall register the vehicle with the department, irrespective of the vehicle being registered within another state or country.
(II) To register a vehicle that is or was previously registered within another state or country, the owner must:
(A) Provide the department with documentation of the previous registration that contains the dates of the previous registration or a bill of sale for any vehicle not previously registered;
(B) Provide the department with evidence, described in subsection (4)(a)(III) of this section, of the date that the owner became a resident of Colorado; and
(C) Pay, in addition to the taxes and fees to register the vehicle, the vehicle's registration taxes and fees that are imposed in this article 3 and part 8 of article 4 of title 43, and that are prorated from the date the owner became a resident of Colorado to the date the owner applied to register the vehicle, unless the vehicle is Class A personal property or unless the owner registered the vehicle within ninety days after becoming a resident as determined by the documents and evidence provided under subsections (4)(a)(II)(A) and (4)(a)(II)(B) of this section. Prorated taxes and fees are assessed for a full month for the month the owner became a resident of Colorado and for the month the owner applied for registration and a full month for each month between when the owner became a resident and when the owner applied for registration.
(III) Evidence of Colorado residency may be a Colorado driver's license or identification, property tax receipt, utility bill indicating the utility service start date, lease agreement or mortgage statement, voter registration card, college enrollment papers or student identification card, tax records, pay stubs or other Colorado employer-issued documents, government or court-issued documents, or other evidence or documents specified in rule. The department shall promulgate rules specifying the documentation and evidence required to comply with subsections (4)(a)(II)(A) and (4)(a)(II)(B) of this section.
(IV) A person who violates this subsection (4)(a) is subject to the penalties provided in sections 42-6-139 and 43-4-804 (1)(d).
(b) Within forty-five days after the owner has returned to the United States, the provisions of this title relative to the registration of motor vehicles and the display of number plates shall not apply to motor vehicles registered with and displaying plates issued by the armed forces of the United States in foreign countries for vehicles owned by military personnel.
(c) (I) Notwithstanding paragraph (a) of this subsection (4) and section 42-1-102 (62) and (81), a nonresident shall be exempt from registering a motor vehicle owned by such person if the motor vehicle is a private passenger vehicle weighing less than sixty-five hundred pounds and the person is:
(A) A nonresident, gainfully employed within the boundaries of this state, who uses a motor vehicle in commuting daily from such person's home in another state to and from such person's place of employment within this state; or
(B) A nonresident student who is enrolled in a full-time course of study at an institution of higher education located within this state, if the motor vehicle owned by such person displays a valid nonresident student identification tag issued by the institution where the student is enrolled.
(II) Any person who is exempt from the provisions of this title concerning the registration of a motor vehicle pursuant to this paragraph (c) shall comply with the applicable provisions of the motor vehicle registration laws of such person's state of residence.
(III) This paragraph (c) shall apply only if the state in which the owner resides extends the same privileges to Colorado residents gainfully employed or enrolled in an institution of higher education within the boundaries of that state.
(5) The provisions of this title 42 concerning the registration of vehicles and the display of number plates or of other identification do not apply to manufactured homes.
Source: L. 2005: Entire article amended with relocations, p. 1073, � 2, effective August 8. L. 2007: (1)(c) added, p. 1597, � 1, effective July 1. L. 2009: (4)(a) amended, (SB 09-108), ch. 5, p. 50, � 6, effective March 2; (1)(b)(I) amended, (HB 09-1026), ch. 281, p. 1266, � 26, effective October 1. L. 2010: (1)(a) amended, (HB 10-1172), ch. 320, p. 1487, � 3, effective October 1. L. 2017: IP(1)(b) and (1)(b)(I) amended, (HB 17-1151), ch. 98, p. 296, � 2, effective August 9. L. 2019: (1)(b)(I) amended, (HB 19-1221), ch. 271, p. 2558, � 2, effective May 23. L. 2021: (1)(c)(II) added by revision, (SB 21-271), ch. 462, pp. 3303, 3331, �� 718, 803. L. 2022: (4)(a) and (5) amended, (HB 22-1254), ch. 428, p. 3026, � 2, effective January 1, 2023.
Editor's note: (1) Section 137 of Senate Bill 09-292 changed the effective date of subsection (1)(b)(I) from July 1, 2010, to October 1, 2009.
(2) Subsection (1)(c)(II) provided for the repeal of subsection (1)(c), effective March 1, 2022. (See L. 2021, pp. 3303, 3331.)
Cross references: (1) For the penalty for a class B traffic infraction, see � 42-4-1701 (3)(a)(I).
(2) For the short title (the Colorado Registration Fairness Act) in HB 22-1254, see section 1 of chapter 428, Session Laws of Colorado 2022.
42-3-104. Exemptions - specific ownership tax - registration - domicile and residency - rules - definitions. (1) Only those items of classified personal property that are owned by the United States government or an agency or instrumentality thereof, by the state of Colorado or a political subdivision thereof, or by a service member either individually or jointly with a dependent shall be exempt from payment of the annual specific ownership tax imposed in this article.
(2) An item of classified personal property that is leased by the state of Colorado or a political subdivision thereof may be exempted by the department from payment of the annual specific ownership tax imposed in this article if the agreement under which such item is leased is first submitted to the department and approved by it. Such item shall remain exempt only if used and operated in strict conformance with the terms of such approved agreement.
(3) Registration is not required for the following:
(a) Vehicles owned by the United States government or by an agency thereof;
(b) Fire-fighting vehicles;
(c) Police ambulances and patrol wagons;
(d) Farm tractors and implements of husbandry designed primarily for use and used in agricultural operations;
(e) Special mobile machinery used solely on property owned or leased by the owner of such machinery and equipment and not operated on the public highways of the state, if the owner lists all of the machinery or equipment for assessment and taxation under part 1 of article 5 of title 39, C.R.S.;
(f) Special mobile machinery not operated on the highways of this state owned by a public utility and taxed under article 4 of title 39, C.R.S.;
(g) Special mobile machinery that is covered by a registration exempt certificate issued by the department in accordance with section 42-3-107 (16)(g).
(4) At the request of the appropriate authority, motor vehicles owned and operated by the state of Colorado or any agency or institution thereof or by a town, city, county, or city and county may be assigned, in lieu of the distinct registration number specified in this article, a special registration number indicating that such vehicle is owned and operated by the state of Colorado or any agency or institution thereof or by a town, city, county, or city and county, but only one such special registration number shall be assigned to each vehicle. An application for the special registration provided in this section that is made by the state of Colorado or any agency or institution thereof shall be made to the department only. An application for the special registration provided in this section that is made by any town, city, county, or city and county shall be made only to the authorized agent in the county wherein the applicant local government entity is located, and any such special registration shall be obtained directly from such authorized agent. Special registrations obtained under this subsection (4) shall be renewed annually pursuant to the requirements prescribed by the department.
(5) (a) One Class B or Class C motor vehicle weighing less than sixteen thousand pounds empty weight owned by a person who is a veteran and has established rights to benefits under the provisions of Public Law 663, 79th Congress, as amended, and Public Law 187, 82nd Congress, as amended, or is a veteran of the armed forces of the United States who incurred a disability and is receiving compensation from the veterans administration or any branch of the armed forces of the United States for a fifty percent or more, service-connected, permanent disability, or for loss of use of one or both feet or one or both hands, or for permanent impairment or loss of vision in both eyes that constitutes virtual blindness is exempt from the imposition of the annual specific ownership tax imposed by this article 3. Only one such Class B or Class C motor vehicle per veteran is exempt.
(b) A person who has a license plate for a veteran who has a disability or a woman veteran who has a disability, as either plate is issued under section 42-3-213, qualifies for the exemption created in this subsection (5).
(6) One Class B or Class C motor vehicle weighing less than sixteen thousand pounds empty weight owned by a natural person who, while serving in the armed forces of the United States, was incarcerated by an enemy of the United States during armed conflict with the United States or who survived the attack on Pearl Harbor shall be exempt from the imposition of the annual specific ownership tax imposed by this article. Only one such Class B or Class C motor vehicle per former prisoner of war shall be exempted. A person who survived the attack on Pearl Harbor shall be exempt from the imposition of specific ownership tax under this subsection (6) only if the person qualifies for a survivor's of the attack on Pearl Harbor license plate issued pursuant to section 42-3-213 (6).
(7) Those items of classified personal property that are owned or leased by an individual or organization that is exempt from payment of Colorado ad valorem taxes shall be exempt from imposition of the annual specific ownership tax imposed by this article.
(8) Either one Class B or one Class C motor vehicle weighing less than sixteen thousand pounds empty weight owned by a natural person who received a purple heart or medal of valor and who is authorized to use the purple heart or military valor special license plate pursuant to section 42-3-213 shall be exempt from the imposition of the annual specific ownership tax imposed by this article. Only one such Class B or Class C motor vehicle per purple heart or medal of valor recipient shall be exempted.
(9) (a) Notwithstanding that a service member has registered to vote in Colorado or paid or not paid taxes in the service member's state of residence, personal property owned by the service member, either individually or jointly with a dependent, while the service member is a resident of another state but domiciled in Colorado in compliance with military orders, shall be exempt from the imposition of the annual specific ownership tax imposed by this article.
(b) The personal property of a service member who is a resident of another state but domiciled in Colorado in compliance with military orders shall be not be deemed to be located in, be present in, or have a situs in the local jurisdiction of Colorado.
(c) A service member shall neither lose nor acquire residency or domicile in Colorado for the purpose of taxation, with regard to personal property of the service member in any tax jurisdiction of Colorado, if the domicile is in compliance with military orders.
(d) The residency of a service member shall not be established solely for the purpose of taxation. A service member shall be deemed to be a resident of Colorado when the service member is not domiciled in Colorado if the domicile is in compliance with military orders and the service member is a resident as defined by section 42-1-102 (81).
(e) For the purpose of voting in a federal, state, or local election, a service member who is in Colorado in compliance with military orders shall not:
(I) Be deemed to have lost residence or domicile in another state regardless of whether the person intends to return to the other state;
(II) Be deemed to have acquired residence or domicile in another state; or
(III) Be deemed to become a resident of another state.
(f) The executive director of the department may issue forms and promulgate rules necessary to implement this subsection (9).
(10) For the purposes of this section:
(a) Dependent means a service member's spouse, child, or an individual for whom the service member has provided more than one-half of the individual's support for at least one hundred eighty days immediately preceding an application for specific ownership tax exemption.
(b) Service member means a member of the United States armed forces.
(11) A Class A commercial vehicle that was registered in Colorado under the international registration plan, subsequently registered in another state, and then reregistered in Colorado is not subject to the specific ownership tax or registration fees during the period of time that the motor vehicle was registered in another state; except that the owner of a motor vehicle with an apportioned registration may be liable for the portion of the miles traveled in Colorado.
Source: L. 2005: Entire article amended with relocations, p. 1075, � 2, effective August 8. L. 2006: (8) amended, p. 1509, � 64, effective June 1; (6) and (8) amended, p. 920, � 2, effective January 1, 2007. L. 2007: (1) amended and (9) and (10) added, p. 1322, � 6, effective August 3. L. 2010: (11) added, (HB 10-1285), ch. 423, p. 2188, � 2, effective July 1; (3)(e) and (3)(f) amended, (HB 10-1172), ch. 320, p. 1488, � 4, effective October 1. L. 2021: (5) amended, (SB 21-253), ch. 319, p. 1959, � 2, effective September 7; IP(3) amended and (3)(g) added, (SB 21-257), ch. 478, p. 3417, � 1, effective July 1, 2022.
Editor's note: Amendments to subsection (8) by Senate Bill 06-172 and House Bill 06-1391 were harmonized.
Cross references: For Public Law 663, 79th Congress, and Public Law 187, 82nd Congress, see 60 Stat. 915 and 65 Stat. 574, respectively, and 38 U.S.C. secs. 3901 to 3905.