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