Colorado § 38-25.5-103.5 - Notification requirements - tax delinquency notification fund - creation - immunity.
Full text of Colorado Colorado Revised Statutes § 38-25.5-103.5 — Notification requirements - tax delinquency notification fund - creation - immunity., with citation guidance and answers to common questions.
§ 38-25.5-103.5. Notification requirements - tax delinquency notification fund - creation - immunity.
(1) The department of revenue shall provide information to any lending institution that is an authorized person regarding the delinquent payment of sales and use tax, withholding tax, special fuels tax, gas tax, or aviation fuel tax by a borrower of funds from such institution provided such delinquency is in distraint warrant stage. The department shall honor any request made by a lending institution that is an authorized person to the extent set forth in the written authorization. Such provision of information shall be made in accordance with rules promulgated by the department, which shall include the following:
(a) The procedures pursuant to which lending institutions may request notification under this section, when such notification will be provided by the department, and the manner in which such information shall be provided;
(b) The amount of the filing fee needed to cover programming and other administrative costs, which may be adjusted periodically by the department and not necessarily at the beginning of the year;
(c) The level, type, or degree of delinquency subject to the disclosure provided by this section;
(d) Any other information needed for the implementation of this section.
(2) The level, type, or degree of delinquency subject to the disclosure provided by this section shall be set by the department of revenue.
(3) The department shall transmit any filing fees collected pursuant to this section to the state treasurer, who shall deposit such fees in the state treasury in the tax delinquency notification fund, which fund is hereby created. Moneys so deposited and all interest earned on such moneys shall be retained in the fund.
Source: L. 97: Entire section added, p. 987, § 2, effective July 1.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 38-25.5-103.5
What does Colorado Revised Statutes § 38-25.5-103.5 cover?
Section 38-25.5-103.5 ("Notification requirements - tax delinquency notification fund - creation - immunity.") 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 § 38-25.5-103.5?
A common citation format is "Colorado Revised Statutes § 38-25.5-103.5" (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 § 38-25.5-103.5 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.