C.R.S. Section 12-20-104
Excise tax on renewal fees

  • report to joint budget committee
  • definition

(1)

Notwithstanding any provision of law to the contrary, there is imposed, and the executive director shall collect, an excise tax of one dollar for each year of the renewal period upon the payment of renewal fees that are required to be paid by individuals for the renewal of a license, registration, or certificate granting the individual authority or permission from the state to continue the practice of a profession or occupation; except that the excise tax shall not be imposed on the renewal fee paid by nurse aides pursuant to section 12-255-107.

(2)

For the purposes of this section, “renewal fees” includes all fees for the renewal, reinstatement, and continuation of a license, registration, or certificate for the practice of a profession or occupation in this state as provided in section 12-20-202 (1) and (2). “Renewal fees” does not include fees paid for initial licensure, registration, or certification; application fees; examination fees; penalty late fees; duplicate license fees; regulator action fees; verification fees; license change fees; fees for the verification of licensure, registration, or certification status to other states; electrical inspection permit fees; plumbing inspection fees; and fees for certification of grades.

(3)

Money collected pursuant to subsection (1) of this section shall be credited to the legal defense account created within the division of professions and occupations cash fund pursuant to section 12-20-105 (5).

(4)

On October 1 of each year, the executive director shall report to the joint budget committee the amount of money credited to the legal defense account created within the division of professions and occupations cash fund pursuant to subsection (3) of this section for the preceding fiscal year.

Source: Section 12-20-104 — Excise tax on renewal fees - report to joint budget committee - definition, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-12.­pdf (accessed Dec. 24, 2024).

12‑20‑101
Scope 12‑20‑102
Definitions 12‑20‑103
Division of professions and occupations - creation - duties of division and department head - office space - per diem for board or commission members - review of functions - repeal 12‑20‑104
Excise tax on renewal fees - report to joint budget committee - definition 12‑20‑105
Fee adjustments - division of professions and occupations cash fund created - legal defense account created - general fund transfer - definition - repeal 12‑20‑201
Payment of fees - condition of licensure, certification, or registration 12‑20‑202
Licenses, certifications, and registrations - renewal - reinstatement - fees - occupational credential portability program - temporary authority for military spouses - exceptions for military personnel - rules - consideration of criminal convictions or driver’s history - executive director authority - definitions 12‑20‑203
Inactive license or certification - rights and responsibilities 12‑20‑204
Regulator’s rule-making authority 12‑20‑205
Director - audit of practice acts - barriers to practice - criminal history records - report - denial of license, certification, registration 12‑20‑301
Definitions 12‑20‑302
Active military personnel - exemptions from licensing requirements 12‑20‑303
Continuing education - regulated service members - rules 12‑20‑305
Rules 12‑20‑401
Procedures for complaints concerning licensees, certificate holders, and registrants - executive director authority - rules 12‑20‑402
Immunity 12‑20‑403
Disciplinary procedures - investigations - hearings - oaths - witness statements - subpoenas - appointment of administrative law judge - driver’s history - acting as an official 12‑20‑404
Disciplinary actions - regulator powers - disposition of fines - mistreatment of at-risk adult - exceptions - definitions 12‑20‑405
Cease-and-desist orders 12‑20‑406
Injunctive relief 12‑20‑407
Unauthorized practice of profession or occupation - penalties - exclusions 12‑20‑408
Judicial review
Green check means up to date. Up to date

Current through Fall 2024

§ 12-20-104’s source at colorado​.gov