Colorado § 29-2-209 - Uniform collection procedures for home rule jurisdictions.
Full text of Colorado Colorado Revised Statutes § 29-2-209 — Uniform collection procedures for home rule jurisdictions., with citation guidance and answers to common questions.
§ 29-2-209. Uniform collection procedures for home rule jurisdictions.
(1) Each home rule jurisdiction shall follow, and conform its ordinances where necessary to, the statute of limitations applicable to the enforcement of state sales or use tax collections, the statute of limitations applicable to refunds of state sales or use taxes, the amount of penalties and interest payable on delinquent remittances of state sales or use taxes, and the posting of bonds pursuant to section 39-21-105.
(2) A home rule city, town, and city and county that collects its own sales and use tax and does not use the electronic sales and use tax simplification system created in section 39-26-802.7 shall not collect sales and use tax from a retailer that does not have physical presence in the state unless the retailer elects to collect and remit sales and use tax or enters into a voluntary collection agreement with a home rule city, town, or city and county.
Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 542, § 1, effective July 1, 2025.
Editor's note: (1) This section is similar to former § 29-2-106 (8) as it existed prior to July 1, 2025.
(2) Amendments to § 29-2-106 (8), as it existed prior to July 1, 2025, by HB 24-1041 were harmonized with SB 24-025 and relocated to subsection (2) of this section in 2024, effective July 1, 2025. (See L. 2024, p. 161.)
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 29-2-209
What does Colorado Revised Statutes § 29-2-209 cover?
Section 29-2-209 ("Uniform collection procedures for home rule jurisdictions.") 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 § 29-2-209?
A common citation format is "Colorado Revised Statutes § 29-2-209" (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 § 29-2-209 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.