Colorado § 10-4-1904 - Premium tax.
Full text of Colorado Colorado Revised Statutes § 10-4-1904 — Premium tax., with citation guidance and answers to common questions.
§ 10-4-1904. Premium tax.
(1) An insurer shall pay premium tax, as provided in section 10-3-209, on travel insurance premiums paid by any of the following:
(a) A primary policyholder who is a resident of this state;
(b) A primary certificate holder who is a resident of this state and who elects coverage under a group travel insurance policy; or
(c) Subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdictions, a policyholder of blanket travel insurance:
(I) Who is a resident of this state;
(II) Whose principal place of business is in this state; or
(III) Whose affiliate or subsidiary has a principal place of business in this state, if the affiliate or subsidiary has purchased blanket travel insurance in this state for members of an eligible group.
(2) A travel insurer shall:
(a) Document the state of residence or principal place of business of a policyholder or certificate holder, for purposes of paying premium tax as required in subsection (1) of this section; and
(b) Report as premium only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.
Source: L. 2024: Entire part added, (HB 24-1060), ch. 128, p. 433, § 2, effective August 7.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 10-4-1904
What does Colorado Revised Statutes § 10-4-1904 cover?
Section 10-4-1904 ("Premium tax.") 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 § 10-4-1904?
A common citation format is "Colorado Revised Statutes § 10-4-1904" (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 § 10-4-1904 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.