Colorado § 42-3-111 - Tax year - disposition.
Full text of Colorado Colorado Revised Statutes § 42-3-111 — Tax year - disposition., with citation guidance and answers to common questions.
§ 42-3-111. Tax year - disposition.
(1) The annual specific ownership tax shall attach and apply to motor vehicles, trailers, semitrailers, or trailer coaches operated upon the highways of this state for the registration period within which it is levied and collected.
(2) Payment of an annual specific ownership tax on a trailer coach to the authorized agent of a county of this state in which the situs of the trailer coach is established at the time of registration for all of a registration period shall constitute the entire tax payable on such vehicle.
Source: L. 2005: Entire article amended with relocations, p. 1094, § 2, effective August 8.
Editor's note: This section is similar to former § 42-3-110 as it existed prior to 2005, and the former § 42-3-111 was relocated to § 42-3-112.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 42-3-111
What does Colorado Revised Statutes § 42-3-111 cover?
Section 42-3-111 ("Tax year - disposition.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 42-3-111?
A common citation format is "Colorado Revised Statutes § 42-3-111" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 42-3-111 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.