Colorado § 42-3-108 - Determination of year model - tax lists.
Full text of Colorado Colorado Revised Statutes § 42-3-108 — Determination of year model - tax lists., with citation guidance and answers to common questions.
§ 42-3-108. Determination of year model - tax lists.
All vehicles of the current year model, as designated by the manufacturer, shall, for the payment of the specific ownership tax, be considered in the first year of service regardless of the date of purchase, and those charged with the collection of annual specific ownership taxes on vehicles subject to specific ownership taxation shall use the year that the model was manufactured or constructed as the basis of computation of the annual specific ownership tax.
Source: L. 2005: Entire article amended with relocations, p. 1093, § 2, effective August 8.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 42-3-108
What does Colorado Revised Statutes § 42-3-108 cover?
Section 42-3-108 ("Determination of year model - tax lists.") 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 § 42-3-108?
A common citation format is "Colorado Revised Statutes § 42-3-108" (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 § 42-3-108 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.