C.R.S. Section 42-3-308
Taxpayer statements

  • payment of tax
  • estimates
  • penalties
  • deposits
  • delinquency proceedings

(1)

Intentionally left blank —Ed.

(a)

Every owner or operator of a motor vehicle operated on a public highway of this state and required to pay the passenger-mile tax imposed by sections 42-3-304 and 42-3-306 shall, on or before the twenty-fifth day of each month, file with the department, on forms prescribed by the department and the public utilities commission, a statement, subject to the penalties for perjury in the second degree, showing the name and address of the owner of the motor vehicle, total miles traveled, and total number of passengers carried in this state during the preceding month and such other information as required by the department and the commission and shall compute and pay such tax; except that the executive director of the department may authorize the filing of statements and the payment of tax for periods in excess of one month but not to exceed a period of twelve months.

(b)

If payment of the tax so computed is not made on or before the due date, there shall be added a penalty of three percent per month until such time as the full amount has been paid; but the executive director of the department may waive all or any portion of the penalty for good cause.

(2)

If the owner or operator of a motor vehicle, required to file a statement as provided in subsection (1) of this section, fails, neglects, or refuses to file the statement and to pay the tax due, the department may estimate the amount of tax due for the period for which no statement was filed, add a penalty of ten percent plus one-half of one percent per month after the date when due, not to exceed eighteen percent in the aggregate, and mail the estimate to the last-known address of such owner or operator. The amount so estimated, together with the penalty, shall become fixed, due, and payable ten days after the date of mailing, unless such owner or operator, within the ten days, files and pays a true and correct statement of the tax due for the period.

(3)

Intentionally left blank —Ed.

(a)

If an owner or operator of a vehicle knowingly makes and files with the department a false or fraudulent statement with intent to evade payment of any passenger-mile tax due, the department shall, as soon as it discovers the false or fraudulent nature of such statement, make an investigation and determine the correct amount of tax due, add a penalty of one hundred percent, and proceed to collect the total amount by distraint and sale as provided in section 39-21-114, C.R.S. If an owner or operator disputes the amount asserted to be due and payable, that owner or operator shall be entitled to a hearing before the executive director of the department, and the decision of the executive director shall be subject to judicial review.

(b)

A person who willfully fails or refuses to make the report required by this section, or who makes a false or fraudulent return, or who willfully fails to pay any tax owed by such person commits a class A traffic infraction.

(4)

All passenger-mile taxes and penalties determined to be due from an owner or operator of a motor vehicle and not paid on the date when the same are due and payable shall become and remain a prior and perpetual lien upon all the personal property of such owner or operator until the full amount of the tax determined to be due, together with all penalties, has been paid. Nothing in this section shall be construed to abrogate or diminish the rights of bona fide purchasers, lienors, or pledgees for value and without notice.

(5)

Taxes collected pursuant to this section and any penalties or interest charges imposed pursuant to this section shall be credited to the highway users tax fund created in section 43-4-201, C.R.S., as required by section 43-4-203 (1)(c), C.R.S., and allocated and expended as specified in section 43-4-205 (5.5)(d), C.R.S.

Source: Section 42-3-308 — Taxpayer statements - payment of tax - estimates - penalties - deposits - delinquency proceedings, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-42.­pdf (accessed Oct. 20, 2023).

42‑3‑101
Legislative declaration 42‑3‑102
Periodic registration - rules 42‑3‑103
Registration required - exemptions - rules 42‑3‑104
Exemptions - specific ownership tax - registration - domicile and residency - rules - definitions 42‑3‑105
Application for registration - tax - definitions 42‑3‑106
Tax imposed - classification - taxable value 42‑3‑107
Taxable value of classes of property - rate of tax - when and where payable - department duties - apportionment of tax collections - definitions - rules - repeal 42‑3‑108
Determination of year model - tax lists 42‑3‑109
Tax for registration period 42‑3‑110
Payment of motor vehicle registration fees and specific ownership taxes in installments 42‑3‑111
Tax year - disposition 42‑3‑112
Failure to pay tax - penalty - rules 42‑3‑113
Records of application and registration - disability of a driver - rules - definitions 42‑3‑114
Expiration 42‑3‑115
Registration upon transfer - rules - definitions 42‑3‑116
Manufacturers or dealers - fees - rules - definition - penalty 42‑3‑117
Nonresidents 42‑3‑118
Registration suspended upon theft - recovery - rules 42‑3‑118.5
Inoperable vehicle - rules 42‑3‑119
No application for registration granted - when 42‑3‑120
Department may cancel or deny registration 42‑3‑121
Violation of registration provisions - penalty 42‑3‑122
Perjury on a motor vehicle registration application 42‑3‑123
Dishonored payment - recovery of taxes, fees, and plates 42‑3‑124
Violation - penalty 42‑3‑125
Fleet operators - registration period certificates - multi-year registrations 42‑3‑126
Notice - primary body color 42‑3‑127
Sale of special mobile machinery 42‑3‑201
Number plates furnished - style - periodic reissuance - tabs - rules - definition - repeal 42‑3‑202
Number plates furnished to be attached - penalty 42‑3‑203
Standardized plates - notice of funding through gifts, grants, and donations - rules - repeal 42‑3‑204
Reserved parking for persons with disabilities - applicability - definitions - rules 42‑3‑205
Substitute plates - waiting period for reissuance of identical combination of numbers and letters 42‑3‑206
Remanufacture of certain license plates 42‑3‑206.5
Issuance of plates in a retired style authorized - additional fee - rules 42‑3‑207
Special plates - rules - new plates - retirement 42‑3‑208
Special plates - qualifications for issuance of special license plates 42‑3‑209
Legislative license plates 42‑3‑210
Radio and television license plates 42‑3‑211
Issuance of personalized plates authorized 42‑3‑212
Issuance of optional plates authorized - retirement 42‑3‑213
License plates - military veterans - rules - retirement 42‑3‑214
Special plates - alumni associations - retirement 42‑3‑217
Special plates - Colorado commission of Indian affairs 42‑3‑217.5
Special plates - breast cancer awareness - retirement 42‑3‑218
Special plates - active and retired members of the Colorado National Guard - retirement 42‑3‑220
Temporary special event license plates 42‑3‑221
Special plates - Denver Broncos 42‑3‑222
Special plates - support public education 42‑3‑223
Special plates - support the troops - retirement 42‑3‑224
Special plates - Colorado “Kids First” 42‑3‑225
Special plates - Italian-American heritage 42‑3‑226
Special plates - share the road 42‑3‑227
Special plates - Colorado horse development authority 42‑3‑228
Special plates - Colorado carbon fund 42‑3‑229
Special plates - boy scouts 42‑3‑230
Special plates - “Alive at Twenty-five” 42‑3‑231
Special plates - Colorado ski country 42‑3‑232
Special plates - donate life 42‑3‑233
Special plates - Colorado state parks 42‑3‑234
Special plates - adopt a shelter pet 42‑3‑235
Livery license plates - luxury limousines 42‑3‑235.5
Tow truck license plates - conditions for use - transitional provisions 42‑3‑236
Taxicab license plates - taxicabs 42‑3‑237
Special plates - girl scouts 42‑3‑238
Special plates - juvenile diabetes 42‑3‑239
Special plates - Colorado Avalanche or Denver Nuggets 42‑3‑240
Special plates - Craig hospital 42‑3‑241
Special plates - Colorado Rockies 42‑3‑242
Special plates - fallen heroes 42‑3‑243
Special plates - child loss awareness 42‑3‑244
Special plates - flight for life Colorado 42‑3‑245
Special plates - wildlife sporting 42‑3‑246
Special plates - “Protect Our Rivers” 42‑3‑247
Special plates - emergency medical services (EMS) 42‑3‑248
Special plates - Amyotrophic lateral sclerosis (ALS) 42‑3‑249
Special plates - Rocky Mountain National Park 42‑3‑250
Special plates - Pueblo chile license plate 42‑3‑251
Special plates - aviation license plate 42‑3‑252
Special plates - childhood cancer awareness plate - short title 42‑3‑253
Special plates - Mesa Verde National Park 42‑3‑254
Special plates - Colorado professional fire fighters - definition 42‑3‑255
Special plates - support foster families 42‑3‑256
Special plates - hospice and palliative care 42‑3‑257
Special plates - support pollinators 42‑3‑258
Special plates - Colorado nurses - definition 42‑3‑259
Electric vehicle license plates 42‑3‑260
Special plates - Special Olympics Colorado - short title - definition 42‑3‑261
Special plates - Delta Sigma Theta Sorority - short title 42‑3‑262
Special plates - Colorado rotary - fees - definition 42‑3‑263
Special plates - CASA license plate - definition 42‑3‑264
Special plates - Pikes Peak international hill climb 42‑3‑265
Special plates - epilepsy awareness 42‑3‑266
Special plates - one hundred fiftieth anniversary 42‑3‑267
Special plates - “Born to Be Wild” - gray wolf conflict mitigation and prevention 42‑3‑268
Special plates - “In God We Trust” 42‑3‑269
Special plates - stegosaurus state fossil 42‑3‑301
License plate cash fund - license plate fees 42‑3‑302
Special plate fees 42‑3‑303
Persistent drunk driver cash fund - programs to deter persistent drunk drivers 42‑3‑304
Registration fees - passenger-mile taxes - clean screen fund - pilot program - report - rules - definitions 42‑3‑306
Registration fees - passenger and passenger-mile taxes - fee schedule - repeal 42‑3‑307
Enforcement powers of department 42‑3‑308
Taxpayer statements - payment of tax - estimates - penalties - deposits - delinquency proceedings 42‑3‑309
Permit to be secured - records kept - penalties 42‑3‑310
Additional registration fees - apportionment of fees - repeal 42‑3‑311
Low-power scooter registration - fee 42‑3‑312
Special license plate surcharge 42‑3‑313
Fee for long-term or permanent registration - trailers and semitrailers 42‑3‑314
Military deployment
Green check means up to date. Up to date

Current through Fall 2024

§ 42-3-308’s source at colorado​.gov