C.R.S. Section 44-3-502
Fees and taxes

  • allocation

(1)

Intentionally left blank —Ed.

(a)

All state license fees and taxes provided for by this article 3 and all fees provided for by section 44-3-501 (3) and (4) for processing applications, reports, and notices shall be paid to the department, which shall transmit the fees and taxes to the state treasurer. The state treasurer shall credit eighty-five percent of the fees and taxes to the old age pension fund and the balance to the general fund.

(b)

An amount equal to the revenues attributable to fifty dollars of each state license fee provided for by this article 3 and the processing fees provided for by section 44-3-501 (3) and (4) for processing applications, reports, and notices shall be transferred out of the general fund to the liquor enforcement division and state licensing authority cash fund. The transfer shall be made by the state treasurer as soon as possible after the twentieth day of the month following the payment of such fees.

(c)

The expenditures of the state licensing authority and the liquor enforcement division shall be paid out of appropriations from the liquor enforcement division and state licensing authority cash fund as provided in section 44-6-101.

(2)

Eighty-five percent of the local license fees shall be paid to the department, which shall transmit the fees to the state treasurer to be credited to the old age pension fund.

Source: Section 44-3-502 — Fees and taxes - allocation, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-44.­pdf (accessed Oct. 20, 2023).

44‑3‑101
Short title 44‑3‑102
Legislative declaration 44‑3‑103
Definitions 44‑3‑104
Wine shipments - permits 44‑3‑105
Local option 44‑3‑106
Exemptions 44‑3‑107
Permitted acts - auctions at special events - definition 44‑3‑201
State licensing authority - creation 44‑3‑202
Duties of state licensing authority 44‑3‑203
Performance of duties 44‑3‑301
Licensing in general 44‑3‑302
License renewal - rules 44‑3‑303
Transfer of ownership and temporary permits 44‑3‑304
State licensing authority - application and issuance procedures - definitions - rules 44‑3‑305
Denial of application 44‑3‑306
Inactive licenses 44‑3‑307
Persons prohibited as licensees - definition 44‑3‑308
Unlawful financial assistance 44‑3‑309
Local licensing authority - applications - optional premises licenses 44‑3‑310
Optional premises license - local option 44‑3‑311
Public notice - posting and publication - definition 44‑3‑312
Results of investigation - decision of authorities 44‑3‑313
Restrictions for applications for new license 44‑3‑401
Classes of licenses and permits - rules 44‑3‑402
Manufacturer’s license 44‑3‑403
Limited winery license - rules 44‑3‑404
Festival permit - rules 44‑3‑405
Importer’s license 44‑3‑406
Nonresident manufacturers and importers of malt liquor 44‑3‑407
Wholesaler’s license - discrimination in wholesale sales prohibited 44‑3‑408
Termination of wholesalers - remedies - definitions 44‑3‑409
Retail liquor store license - rules 44‑3‑410
Liquor-licensed drugstore license - multiple licenses permitted - requirements - rules 44‑3‑411
Beer and wine license 44‑3‑412
Bed and breakfast permit 44‑3‑413
Hotel and restaurant license - definitions - rules 44‑3‑414
Tavern license 44‑3‑415
Optional premises license 44‑3‑416
Retail gaming tavern license 44‑3‑417
Brew pub license - definitions 44‑3‑418
Club license - legislative declaration 44‑3‑419
Arts license - definition 44‑3‑420
Racetrack license 44‑3‑421
Public transportation system license 44‑3‑422
Vintner’s restaurant license 44‑3‑423
Removal of vinous liquor from licensed premises 44‑3‑424
Retail establishment permit - definitions 44‑3‑425
Wine packaging permit - limitations - rules 44‑3‑426
Distillery pub license - legislative declaration - definition 44‑3‑427
Liquor-licensed drugstore manager’s permit 44‑3‑428
Lodging and entertainment license 44‑3‑429
Purchasing alcohol from a surrendered license of common ownership - definition 44‑3‑501
State fees - rules 44‑3‑502
Fees and taxes - allocation 44‑3‑503
Excise tax - records - rules - definition 44‑3‑504
Lien to secure payment of taxes - exemptions - recovery 44‑3‑505
Local license fees 44‑3‑601
Suspension - revocation - fines - rules 44‑3‑701
Inspection procedures 44‑3‑801
Civil liability - legislative declaration - definitions 44‑3‑802
Judicial review 44‑3‑901
Unlawful acts - exceptions - definitions 44‑3‑902
Testing for intoxication by law enforcement officers - when prohibited 44‑3‑903
Alcohol-without-liquid devices - legislative declaration - definition - unlawful acts 44‑3‑904
Violations - penalties 44‑3‑905
Duties of inspectors and police officers 44‑3‑906
Warrants - searches and seizures 44‑3‑907
Return on warrant - sale of liquor seized 44‑3‑908
Loss of property rights 44‑3‑909
Colorado state fair - common consumption area - national western center - consumption on premises 44‑3‑910
Common consumption areas 44‑3‑911
Takeout and delivery of alcohol beverages - permit - on-premises consumption licenses - requirements and limitations - rules - definition - repeal 44‑3‑912
Communal outdoor dining areas - permit required - rules 44‑3‑1001
Short title 44‑3‑1002
Responsible vendors - standards
Green check means up to date. Up to date

Current through Fall 2024

§ 44-3-502’s source at colorado​.gov