Colorado § 29-2-215 - Information sharing.

§ 29-2-215. Information sharing.

(1) Notwithstanding the provisions of section 39-21-113, the executive director shall furnish the liaison of each statutory local government, special district, and requesting home rule jurisdiction with a monthly listing of all returns filed by the retailers in their jurisdiction. The liaison of each statutory local government, special district, and requesting home rule jurisdiction shall notify the executive director of any retailers omitted from the listing as soon as practicable, but in no event more than one hundred eighty days after receiving the monthly listing. Failure of the liaison to notify the executive director of any omitted retailers, within the period, precludes the statutory local government, special district, or requesting home rule jurisdiction from making any further claims based upon such omissions. Neither the executive director nor any statutory local government, special district, or requesting home rule jurisdiction shall be held liable for any omissions that have not been called to the executive director's attention within the period.

(2) Notwithstanding the provisions of section 39-21-113, the executive director shall report monthly to each statutory local government, special district, and requesting home rule jurisdiction for which the department collects sales or use tax information identifying licensed vendors within the boundaries of the statutory local government, special district, or requesting home rule jurisdiction, including the licensing information required by section 39-26-802.9 (3), and, where the statutory local government, special district, or requesting home rule jurisdiction has executed a memorandum of understanding with the department providing for control of confidential data, the status of each vendor's account including the amount of sales or use tax collected and paid by each vendor. The executive director may, in the executive director's discretion, provide additional information to a statutory local government, special district, or requesting home rule jurisdiction concerning collection and administration of its sales or use tax if such a memorandum has been executed.

(3) Notwithstanding the provisions of section 39-21-113, the executive director may, in the executive director's discretion, exchange information with the proper official of any home rule jurisdiction that imposes a sales or use tax relative to gross sales reported, changes in gross sales resulting from audits, and other information concerning licensed vendors making retail sales within the home rule jurisdiction, including the licensing information required by section 39-26-802.9 (3).

(4) Except in accordance with a judicial order or as otherwise provided by law, an official, employee, or attorney of a statutory local government, special district, or home rule jurisdiction receiving sales or use tax information from the department pursuant to this part 2 shall not divulge or make known to any person who is not an official, employee, or attorney of the statutory local government, special district, or requesting home rule jurisdiction any information that identifies or permits the identification of the amount of sales or use taxes collected or paid by any individual licensed vendor. An official, employee, or attorney charged with the custody of the sales or use tax information shall not be required to produce any such information in any action or proceeding in any court except in an action or proceeding under the provisions of this article to which the statutory local government, special district, or requesting home rule jurisdiction having custody of the information is a party, in which event the court may require the production of, and may admit in evidence, so much of the sales or use tax information as is pertinent to the action or proceeding. Any official, employee, or attorney who willfully violates any of the provisions of this subsection (2) is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars, and shall be dismissed from office.

Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 544, § 1, effective July 1, 2025.

Editor's note: The provisions of this section are similar to several former provisions of § 29-2-106 as they existed prior to July 1, 2025. For a detailed comparison, see SB 24-025, L. 2024, p. 544.