Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-37-101 Short title
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The short title of this article 37 is the Crime Victim and Survivor Services Funding and Mental Health Security Act. Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2888, � 1, effective December 17 (see editor's note following the article 37 heading).
Colo. Rev. Stat. § 39-37-102 Legislative declaration
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(1) The general assembly finds and declares that: (a) Colorado needs consistent and reliable funding from the state to sustain the services crime victims depend on, including wraparound services, housing assistance, legal advocacy, emergency shelter, long-term safe housing, case …
Colo. Rev. Stat. § 39-37-103 Definitions
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As used in this article 37, unless the context otherwise requires: (1) Ammunition means ammunition or cartridge cases, primers, bullets, or propellant powder designed for use in any firearm. (2) Ammunition vendor means any person who engages in any retail sale of ammunition to a …
Colo. Rev. Stat. § 39-37-105 Exemption
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The purchase price paid in consummation of the retail sale of any firearm, firearm precursor part, or ammunition to a peace officer or a law enforcement agency employing that peace officer or to an active duty member of the armed forces of the United States is exempt from taxatio…
Colo. Rev. Stat. § 39-37-106 Administration and enforcement - disputes and refunds - rules
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(1) The executive director shall administer and enforce the tax levied pursuant to this part 1 in accordance with the provisions of article 21 of this title 39. (2) The burden of proving that a sale of a firearm, firearm precursor part, or ammunition is not subject to or is exemp…
Colo. Rev. Stat. § 39-37-107 Registration required
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(1) (a) It is unlawful for any person to engage in the business of an ammunition vendor, a firearms dealer, or a firearms manufacturer in this state without first having registered as a vendor with the executive director. A registration application properly filed on a form prescr…
Colo. Rev. Stat. § 39-37-108 Books and records to be preserved
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(1) Every vendor shall keep complete and accurate records necessary for the determination of the correct tax liability, including itemized invoices of all retail sales of any firearms, firearm precursor parts, or ammunition in this state. (2) A vendor shall provide a copy of the …
Colo. Rev. Stat. § 39-37-109 Returns and remittance of tax - civil penalty - rules
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(1) Every vendor shall file a return with the executive director each month. The return, which must be upon forms prescribed and furnished by the executive director, must contain the net taxable sales from the retail sale in this state of any firearm, firearm precursor part, or a…
Colo. Rev. Stat. § 39-37-110 Distribution of tax collected
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(1) Each month, the state treasurer shall credit the money collected for payment of the tax levied pursuant to this part 1 to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with section 2 (a) and (f) of article XXIV of the st…
Colo. Rev. Stat. § 39-37-111 Prohibited acts - penalties
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It is unlawful for any vendor to willfully make any false or fraudulent return or false statement on any return or to willfully evade the payment of the tax, or any part of the tax, levied pursuant to this part 1. Any vendor who willfully violates any provision of this part 1 sha…
Colo. Rev. Stat. § 39-37-112 Revenue and spending limitations
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Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, all revenue generated by the excise tax levied pursuant to this part 1 as approved by the voters at the statewide …