Colorado § 39-21-102 - Scope.

§ 39-21-102. Scope.

(1) Unless otherwise indicated, the provisions of this article 21 apply to the taxes or fees imposed by articles 22 to 37 of this title 39 and article 60 of title 34, section 21 of article X of the state constitution, article 3 of title 42, part 5 of article 3 of title 44, articles 11 and 20 of title 30, article 4 of title 43, article 2 of title 40, and part 2 of article 20 of title 8.

(2) The provisions of this article 21 apply to the taxes imposed pursuant to articles 3, 4, and 32 of title 44, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of articles 3, 4, and 32 of title 44.

(3) Repealed.

(4) The provisions of this article apply to grants authorized pursuant to article 31 of this title to the extent that such provisions are not inconsistent with the provisions of said article 31.

(5) The provisions of this article apply to the taxes or fees imposed pursuant to articles 1, 2, 11, and 25 of title 29, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of articles 1, 2, 11, and 25 of title 29, C.R.S.

(6) The provisions of this article apply to the taxes or fees imposed pursuant to title 32, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of title 32, C.R.S.

(7) The provisions of this article 21 apply to the fees imposed pursuant to part 3 of article 38.5 of title 24, article 7.5 of title 25, and the fees collected pursuant to section 40-10.1-607.5, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of part 3 of article 38.5 of title 24, article 7.5 of title 25, and section 40-10.1-607.5.

(8) The provisions of this article 21 apply to the fees imposed pursuant to the provisions of article 61 of title 33 and the fees imposed by the provisions of section 43-4-1204, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of article 61 of title 33 and the provisions of section 43-4-1204.

(9) This article 21 applies to the fees imposed pursuant to sections 40-17-104 and 40-17.5-104, but only to the extent that this article 21 is not inconsistent with sections 40-17-104 and 40-17.5-104.

Source: L. 65: p. 1131, § 2. C.R.S. 1963: § 138-9-1. L. 72: p. 620, § 164. L. 77: Entire section amended, p. 841, § 2, effective July 1; entire section amended, pp. 1766, 1852, §§ 1, 3, effective January 1, 1978. L. 79: Entire section amended, p. 1499, § 20, effective January 1, 1980. L. 86: Entire section amended, p. 1109, § 3, effective July 1. L. 87: Entire section amended, p. 486, § 31, effective July 1. L. 89: (1) amended, p. 1594, § 4, effective July 1, 1993. L. 90: (1) amended, p. 1721, § 1, effective May 1; (1) amended, p. 1721, § 2, effective July 1, 1993. L. 93: (2) amended, p. 1239, § 14, effective July 1. L. 2001: (3) added, p. 777, § 7, effective June 1. L. 2004: (4) added, p. 399, § 1, effective August 4. L. 2005: (1) amended, p. 911, § 13, effective June 2; (1) amended, p. 926, § 14, effective June 2. L. 2009: (3) repealed, (HB 09-1053), ch. 159, p. 689, § 10, effective August 5. L. 2014: (1) amended and (5) and (6) added, (HB 14-1107), ch. 134, p. 465, § 2, effective April 25. L. 2015: (1) amended, (SB 15-264), ch. 259, p. 967, § 90, effective August 5. L. 2018: (1) amended, (HB 18-1025), ch. 152, p. 1081, § 19, effective October 1; (2) amended, (HB 18-1024), ch. 26, p. 325, § 22, effective October 1. L. 2021: (7) added, (SB 21-260), ch. 250, p. 1401, § 12, effective June 17. L. 2024: (8) added, (SB 24-230), ch. 184, p. 1023, § 7, effective May 16; (1) amended, (HB 24-1450), ch. 490, p. 3424, § 75, effective August 7; (1) amended, (HB 24-1349), ch. 423, p. 2902, § 7, effective December 17 (see editor's note). L. 2025: (9) added, (HB 25-1154), ch. 230, p. 1086, § 26, effective January 1, 2026. L. 2026: (9) amended, (HB 26-1115), ch. 17, p. 81, § 4, effective March 26.

Editor's note: (1) Amendments to this section by House Bill 77-1076 harmonized with Senate Bill 77-100 and Senate Bill 77-1448.

(2) Amendments to subsection (1) by HB 24-1349 and HB 24-1450 were harmonized, effective on the date of the official declaration of the vote thereon by the governor only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with § 39-37-201. The ballot issue, referred to the voters as Proposition KK, was approved on November 5, 2024, and was proclaimed by the Governor on December 17, 2024, see L. 2025, p. 3636. The vote count for the measure was as follows:

FOR: 1,675,123

AGAINST: 1,406,112

(3) Section 19(1) of chapter 423 (HB 24-1349), Session Laws of Colorado 2024, provides that the act changing this section takes effect on the date of the official declaration of the vote thereon by the governor only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with § 39-37-201. The ballot issue, referred to the voters as Proposition KK, was approved on November 5, 2024, and was proclaimed by the Governor on December 17, 2024, see L. 2025, p. 3636. The vote count for the measure was as follows:

FOR: 1,675,123

AGAINST: 1,406,112

Cross references: (1) For the legislative declaration contained in the 2005 act amending subsection (1), see section 1 of chapter 241, Session Laws of Colorado 2005.

(2) For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.

ANNOTATION

Section 39-21-107 applicable where use taxes assessed, no return filed. It is the intent of the general assembly that § 39-21-107, rather than § 39-26-210, should be the controlling statute of limitations where use taxes are assessed but no return is filed. Dye Constr. Co. v. Dolan, 41 Colo. App. 293, 589 P.2d 497 (1978).

Inapplicable to violations of liquor code. The prohibition against fraud found in § 39-21-118 does not apply to violations of the liquor code. People v. Luciano, 662 P.2d 480 (Colo. 1983).

The general assembly intended the controlled substances tax to be subject to the provisions of this article, and, since taxpayer failed to pursue administrative remedies set forth therein, the court was without jurisdiction to hear taxpayer's complaint. Huff v. Tipton, 810 P.2d 236 (Colo. App. 1991).