Colorado § 24-36-116 - Moneys paid under protest - disposition.
Full text of Colorado Colorado Revised Statutes § 24-36-116 — Moneys paid under protest - disposition., with citation guidance and answers to common questions.
§ 24-36-116. Moneys paid under protest - disposition.
(1) Moneys in the form of taxes, licenses, fees, or permits imposed by law which are paid under protest shall nonetheless be transmitted to the treasury department, which shall credit the same to an account designated "moneys paid under protest".
(2) If any person paying such moneys under protest has not filed a claim for refund of the same in the manner provided by law or has not commenced an action in a court of competent jurisdiction for recovery of the same within one year from the date of payment or within one year from April 24, 1971, whichever date occurs later, then the amount so paid shall be credited forthwith to the fund or account to which it would have been credited had it not been paid under protest.
(3) If a claim for refund of such money is filed and subsequently disallowed and an action is not commenced in a court of competent jurisdiction for recovery of the same within six months from the date of such disallowance, then the amount so paid shall be credited forthwith to the fund or account to which it would have been credited had it not been paid under protest.
Source: L. 71: R&RE, p. 99, § 1. C.R.S. 1963: § 3-6-16.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 24-36-116
What does Colorado Revised Statutes § 24-36-116 cover?
Section 24-36-116 ("Moneys paid under protest - 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 § 24-36-116?
A common citation format is "Colorado Revised Statutes § 24-36-116" (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 § 24-36-116 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.