Colorado § 39-26-208 - Collection of use tax - motor vehicles.
Full text of Colorado Colorado Revised Statutes § 39-26-208 — Collection of use tax - motor vehicles., with citation guidance and answers to common questions.
§ 39-26-208. Collection of use tax - motor vehicles.
(1) No registration shall be made of a motor or other vehicle for which registration is required and no certificate of title shall be issued for such vehicle or for a mobile home by the department of revenue or its authorized agent until any tax due upon the storage, use, or consumption thereof pursuant to section 39-26-202 or imposed by ordinance of any municipality or resolution of any county has been paid.
(2) If an applicant for registration and certificate of title for any motor or other vehicle or for a certificate of title for a mobile home fails to show payment of the taxes applicable under this section by means of proper receipts therefor, the department of revenue or its authorized agent shall collect all such applicable taxes at the time such application is made.
(3) Revenues due the state and collected pursuant to this section shall be distributed as are other revenues under this part 2, and revenues due any municipality so collected shall be distributed as specified by contract entered into with the department of revenue pursuant to section 24-35-110, C.R.S.
(4) To facilitate collection of taxes as provided in this section, the governing body of each municipality which has imposed a tax upon storage, use, or consumption shall certify to the department of revenue and to the county clerk and recorder of the county in which such municipality is located a true copy of its current applicable tax ordinances and shall likewise certify any subsequent changes therein.
Source: L. 37: p. 1101, § 1. CSA: C. 144, § 41. CRS 53: § 138-6-40. C.R.S. 1963: § 138-5-40. L. 71: p. 1264, § 2. L. 73: p. 1480, § 6. L. 75: (1) amended, p. 964, § 7, effective July 14. L. 77: (1) and (2) amended, p. 1743, § 7, effective January 1, 1978.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-208
What does Colorado Revised Statutes § 39-26-208 cover?
Section 39-26-208 ("Collection of use tax - motor vehicles.") 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 § 39-26-208?
A common citation format is "Colorado Revised Statutes § 39-26-208" (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 § 39-26-208 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.