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Colorado Statutes, Title 24

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Title 24, Government - State

0 chapters · 3,055 sections in this title.

All chapters in Title 243,055 Ch 33.5352 Ch 51204 Ch 60203 Ch 32166 Ch 50110 Ch 30109 Ch 21102 Ch 7599 Ch 8095 Ch 3193 Ch 9067 Ch 3464 Ch 48.563 Ch 8261

3,055 sections·Filtered byTitle 24✕

Colo. Rev. Stat. § 24-35-110 Collection for political subdivisions - contract
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The executive director of the department of revenue is hereby authorized to negotiate and contract with any city, town, or city and county for the purpose of arranging for the collection by the department of revenue of any tax levied by the city, town, or city and county which is…
Colo. Rev. Stat. § 24-35-111 Collection fee
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The executive director of the department of revenue is hereby authorized to make any agreement with any city, town, or city and county for the collection of such taxes under such conditions as he may approve, if such agreement includes a fee in such amount as may be necessary to …
Colo. Rev. Stat. § 24-35-112 Legal adviser
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The attorney general is the legal adviser for the department of revenue and has control of all matters relating to the interpretation of law, commencement of legal proceedings, and conduct of legal actions for the enforcement and collection of delinquent taxes, assessments, and l…
Colo. Rev. Stat. § 24-35-113 Employees interchangeable

Showing 851–900 of 3,055

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(1) It is the duty of the executive director of the department of revenue in the administration of his or her department to organize the same so that all employees of the department, insofar as possible, are interchangeable in work assignment, to the end that they may be shifted …

Colo. Rev. Stat. § 24-35-114 Civil penalty for unpaid checks

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(1) The executive director of the department of revenue, or such executive director's delegate, shall assess a forty-one-dollar penalty against any person who issues a check returned for any of the reasons set forth in subsection (2) of this section to the department of revenue i…

Colo. Rev. Stat. § 24-35-115 Mineral audit program

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(1) The purpose of the mineral audit program established by this section is to develop reasonable assurance that all mineral revenues due to the state are received. (2) The department of revenue shall conduct or cause to be conducted audits of oil, gas, and mineral rents and roya…

Colo. Rev. Stat. § 24-35-116 Applications for licenses - authority to suspend licenses - rules

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(1) Every application by an individual for a license issued by the department of revenue or any division or authorized agent of such department shall require the applicant's name, address, and social security number. (2) The department of revenue or any division or any authorized…

Colo. Rev. Stat. § 24-35-117 Public list of delinquent state taxes

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(1) Notwithstanding any provision of law, the executive director of the department of revenue shall annually disclose a list of all taxpayers, including but not limited to individuals, trusts, partnerships, corporations, and other taxable entities, that are delinquent in the paym…

Colo. Rev. Stat. § 24-35-118 Regional tourism projects - authority of department

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(1) In addition to the other functions and powers of the department of revenue and the executive director of the department pursuant to this part 1, the department shall establish and determine the base year revenue, as defined in section 24-46-303 (1), for each regional tourism …

Colo. Rev. Stat. § 24-35-119 Law enforcement agencies of department to provide identification cards to retired peace officers upon request - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Law enforcement agency of the department" means the department of revenue and any agency within the department of revenue that employs at least one peace officer. (b) "Peace officer" means a peace officer de…

Colo. Rev. Stat. § 24-35-120 Peace officer hiring - required use of waiver - definitions

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(1) The department of revenue shall require each candidate that it interviews for a peace officer position who has been employed by another law enforcement agency or governmental agency to execute a written waiver that explicitly authorizes each law enforcement agency or governme…

Colo. Rev. Stat. § 24-35-121 Colorado offender identification program

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The department of revenue shall collaborate with the department of corrections to operate the program established in section 17-33-102 to provide state-issued identification for offenders. Source: L. 2021: Entire section added, (SB 21-153), ch. 101, p. 406, § 2, effective Septemb…

Colo. Rev. Stat. § 24-35-122 Specified semiautomatic firearms guidance

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The division in the department of revenue responsible for issuing state firearms dealer permits shall provide guidance and clarification to assist in the implementation of section 18-12-116. The division shall publish and make publicly available guidance about specific models of …

Colo. Rev. Stat. § 24-35-123 Cost recovery cash fund - creation - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Department" means the department of revenue. (b) "Cost recovery cash fund" or "fund" means the cost recovery cash fund created in subsection (2) of this section. (2) (a) The cost recovery cash fund is create…

Colo. Rev. Stat. § 24-35-124 Transit investment area - authority of department - rules - definitions

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(1) In addition to the other functions and powers of the department and the executive director pursuant to this part 1, the department shall: (a) Establish and determine the base year revenue for each transit investment area; (b) Collect, account for, and remit to the applicable …

Colo. Rev. Stat. § 24-36-100.3 Definitions

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As used in this article 36, unless the context otherwise requires: (1) "Deposit" means the payment and reconciliation of moneys received by the treasury department or an authorized department, institution, or agency by means of cash, check, draft, or alternative forms of payment,…

Colo. Rev. Stat. § 24-36-101 State treasurer head of department

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The state treasurer is the chief executive officer of the department of the treasury. He has all of the powers, duties, and obligations conferred upon him by the state constitution and is the official custodian of all state moneys and securities, unless otherwise expressly provid…

Colo. Rev. Stat. § 24-36-102 Function of department - employees

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(1) The principal function of the treasury department is to receive all state moneys collected by or otherwise coming into the hands of any officer, department, institution, or agency of the state government as required in section 24-36-103 (1) and to deposit and disburse the sam…

Colo. Rev. Stat. § 24-36-103 All state moneys to be transmitted to department

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(1) It is the duty of every officer, department, institution, and agency of the state government charged with the responsibility of collecting the various taxes, licenses, fees, and permits imposed by law and of collecting or accepting tuition, rentals, receipts from the sale of …

Colo. Rev. Stat. § 24-36-104 Moneys to be deposited

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(1) All moneys received by the treasury department shall be promptly deposited in such national or state banks doing business in this state as the state treasurer shall select. Accounts in such depositories shall be carried in the name of "Treasurer, State of Colorado", and withd…

Colo. Rev. Stat. § 24-36-105 Accounts to be kept - daily report

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(1) The treasury department shall keep adequate accounts in which shall be recorded all moneys received and disbursed. (2) As of the close of business each day, a report of the amount of all receipts and disbursements during said day shall be furnished to the office of the state …

Colo. Rev. Stat. § 24-36-106 Record of warrants and checks - order of payment - paid warrants and checks - validation

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(1) The treasury department shall maintain a list of all warrants and checks drawn upon the state treasurer by the office of the state controller and of those warrants and checks issued and outstanding. Such lists shall be open during regular business hours for the inspection and…

Colo. Rev. Stat. § 24-36-107 Warrants or checks endorsed when not paid - exception

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(1) Whenever upon presentation for payment of any issued and outstanding warrant or any issued and outstanding check there are insufficient funds in the state treasury to pay the same, the state treasurer shall endorse thereon the following: "Presented for payment (insert date). …

Colo. Rev. Stat. § 24-36-108 Notice of payment - when interest ceases

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(1) The treasury department shall maintain a record of the number and amount of each warrant and each check presented for payment and endorsed by the state treasurer as provided in section 24-36-107. Whenever there are sufficient moneys in the state treasury to pay part or all of…

Colo. Rev. Stat. § 24-36-109 Time deposits

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(1) Subject to the requirements of subsection (2) of this section, the state treasurer is authorized to deposit state moneys with national or state banks doing business in this state for fixed periods of time, not exceeding two years, at such rate of interest as may be negotiated…

Colo. Rev. Stat. § 24-36-111 Authority to accept deposits

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Any state bank or any national bank having its principal office in this state is authorized to accept and hold deposits of state moneys as provided in sections 24-36-104 and 24-36-109 and to give surety bonds or pledge collateral security as provided in article 10.5 of title 11, …

Colo. Rev. Stat. § 24-36-111.5 Authority to invest in real property owned by a school district

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Whenever there are moneys in the state treasury that are not immediately required to be disbursed, the state treasurer may, in the state treasurer's discretion, invest such moneys in real property owned by a school district pursuant to the provisions of section 22-54-110 (2)(d), …

Colo. Rev. Stat. § 24-36-112 Deposits in savings and loan associations

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(1) Subject to the requirements of subsection (4) of this section, the state treasurer is authorized to deposit state moneys with any state-chartered savings and loan association, or federally chartered savings and loan association having its principal office in this state, for f…

Colo. Rev. Stat. § 24-36-113 Investment of state money - limitations

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(1) (a) Whenever there are moneys in the state treasury that are not immediately required to be disbursed, the state treasurer is authorized to invest the same in fixed income securities denominated in United States dollars. In making such investments, the state treasurer shall u…

Colo. Rev. Stat. § 24-36-114 How interest earnings credited - management fee

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(1) All interest derived from the deposit and investment of state moneys shall be credited to the general fund unless otherwise expressly provided by law. (2) and (3) Repealed. Source: L. 71: R&RE, p. 99, § 1. C.R.S. 1963: § 3-6-14. L. 92: Entire section amended, p. 997, § 1, eff…

Colo. Rev. Stat. § 24-36-115 Moneys not immediately creditable - special purpose moneys

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Moneys received by the treasury department that are not immediately creditable to a particular fund or account or moneys received that are designated by law for a special purpose shall be held in custody by the state treasurer and may be subsequently withdrawn from his or her cus…

Colo. Rev. Stat. § 24-36-116 Moneys paid under protest - disposition

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(1) Moneys in the form of taxes, licenses, fees, or permits imposed by law which are paid under protest shall nonetheless be transmitted to the treasury department, which shall credit the same to an account designated "moneys paid under protest". (2) If any person paying such mon…

Colo. Rev. Stat. § 24-36-117 Governor may make examination

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The governor may at any time examine, or cause to be examined, the books, records, warrants, and checks kept in the treasury department and the securities held in the custody of the state treasurer, and for such purpose he or she shall be permitted full and free access. Source: L…

Colo. Rev. Stat. § 24-36-118 Applications for licenses - authority to suspend licenses - rules

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(1) Every application by an individual for a license issued by the department of the treasury or any authorized agent of such department shall require the applicant's name, address, and social security number. (2) The department of the treasury or any authorized agent of the depa…

Colo. Rev. Stat. § 24-36-120 Authority to assess transaction fees

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(1) Except as provided in subsection (4) of this section, for the 2002-03 fiscal year and each fiscal year thereafter, the state treasurer is authorized to assess a fee for each eligible transaction performed by the state treasurer on behalf of state departments and agencies. Not…

Colo. Rev. Stat. § 24-36-121 Authority to manage state public financing - state public financing cash fund - rules - legislative declaration - definitions

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(1) The general assembly hereby finds, determines, and declares that: (a) The state's public financing matters are currently decentralized. Many state agencies incur financial obligations and directly or indirectly pledge or use the credit of the state without centralized managem…

Colo. Rev. Stat. § 24-36-121.5 Use of security tokens for state capital financing - feasibility study - authorization of use - legislative declaration - definitions

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(1) (a) The general assembly hereby finds and declares that: (I) Section 3 of article XI of the state constitution prohibits the state from issuing general obligation debt, and section 20 of article X of the state constitution generally requires the state to obtain voter approval…

Colo. Rev. Stat. § 24-36-122 Law enforcement officers and firefighters - work-related death - continuation of medical benefits for dependants - cash fund - created - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Board" means the law enforcement officers' and firefighters' continuation of benefits board created in subsection (2) of this section. (b) "Employee" means an active, full-time or part-time salaried employee…

Colo. Rev. Stat. § 24-36-124 Financed purchase of an asset or certificate of participation agreements - fund capital costs related projects at four institutions of higher education - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Agreement" means one or more financed purchase of an asset or certificate of participation agreements executed as required by subsection (2)(a) of this section. (b) "Applicable board" means either: (I) The b…

Colo. Rev. Stat. § 24-36-401 Legislative declaration - tax preference performance statement

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(1) The general assembly finds and declares that: (a) The insurance premium tax credits authorized by this part 4 are not refundable and do not impose an obligation of payment in any future year on the state; (b) The use of proceeds from the sale of insurance premium tax credits …

Colo. Rev. Stat. § 24-36-402 Definitions

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As used in this part 4, unless the context otherwise requires: (1) "Department" means the department of the treasury. (2) "Division of insurance" means the division of insurance in the department of regulatory agencies created in section 10-1-103. (3) "Premium tax liability" mean…

Colo. Rev. Stat. § 24-36-403 Insurance premium tax credits - purchase - authorization to issue - terms - report

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(1) A qualified taxpayer may purchase insurance premium tax credits from the department in accordance with this section and may apply the tax credits against its premium tax liability in accordance with section 24-36-404. (2) (a) (I) (A) The department is authorized to issue tax …

Colo. Rev. Stat. § 24-36-404 Use of insurance premium tax credits - carry over

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(1) For a tax credit certificate issued in fiscal year 2025-26, the department, in consultation with the office of state planning and budgeting, prior to the sale, may determine the calendar years in which the qualified taxpayer may claim the qualified taxpayer's tax credit again…

Colo. Rev. Stat. § 24-36-405 Tax credit sale proceeds cash fund - creation

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(1) The tax credit sale proceeds cash fund is created in the state treasury. The fund consists of money generated by sale proceeds credited to the fund pursuant to section 24-36-406 and any other money that the general assembly may appropriate or transfer to the fund. (2) The sta…

Colo. Rev. Stat. § 24-36-406 Distribution of sale proceeds

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(1) Except as provided in subsection (2) of this section, each month, the state treasurer shall credit the money generated by the sale proceeds pursuant to parts 4 and 5 of this article 36 to the tax credit sale proceeds cash fund. The department shall transfer the money to the g…

Colo. Rev. Stat. § 24-36-407 Repeal of part

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This part 4 is repealed, effective December 31, 2040. Source: L. 2025, 1st Ex. Sess.: Entire part added, (HB 25B-1004), ch. 8, p. 31, § 1, effective August 28.

Colo. Rev. Stat. § 24-36-501 Legislative declaration - tax preference performance statement

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(1) The general assembly finds and declares that: (a) The corporate tax credits authorized by this part 5 are not refundable and do not impose an obligation of payment in any future year on the state; (b) The use of proceeds from the sale of corporate tax credits does not require…

Colo. Rev. Stat. § 24-36-502 Definitions

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As used in this part 5, unless the context otherwise requires: (1) "C corporation" has the same meaning as in section 39-22-103 (2.5). (2) "Department" means the department of the treasury. (3) "Income tax liability" means the liability imposed by section 39-22-301. (4) "Qualifie…

Colo. Rev. Stat. § 24-36-503 Corporate tax credits - purchase - authorization to issue - terms - report

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(1) A qualified taxpayer may purchase income tax credits from the department in accordance with this section and may apply the tax credits against its income tax liability in accordance with section 24-36-504. (2) (a) (I) The department is authorized to issue tax credit certifica…

Colo. Rev. Stat. § 24-36-504 Use of corporate income tax credits - carry over

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(1) For a tax credit certificate issued in fiscal year 2025-26, the department, in consultation with the office of state planning and budgeting, prior to the sale, may determine the tax years in which the qualified taxpayer may claim the qualified taxpayer's tax credit against th…