Parties

Colo. Rev. Stat. § 38-24.7-105, under Transportation Fuel Distributors' Tax Liens.

Colo. Rev. Stat. § 38-24.7-105

Any person interested in the matter in controversy or the property to be charged with the lien or having a lien on the property charged may be made a party to an action for the foreclosure of the lien.

Source: L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, § 1, effective August 10.