C.R.S. Section 38-24.7-104
Priority

The lien for taxes for the delivery of transportation fuel specified in section 38-24.7-102 is not prior to and does not take precedence over any mortgage, encumbrance, security interest, or other valid lien upon the assets and property of the retailer or other commercial user, including the stock in trade, business fixtures, and equipment owned or used by the retailer or other commercial user in the conduct of the retailer’s or other commercial user’s business if the other mortgage, encumbrance, security interest, or valid lien attached or was filed prior to the filing of a lien under this article.

Source: Section 38-24.7-104 — Priority, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-38.­pdf (accessed Oct. 20, 2023).

Green check means up to date. Up to date

Current through Fall 2024

§ 38-24.7-104’s source at colorado​.gov