Colorado § 44-3-502 - Fees and taxes - allocation.
Full text of Colorado Colorado Revised Statutes § 44-3-502 — Fees and taxes - allocation., with citation guidance and answers to common questions.
§ 44-3-502. Fees and taxes - allocation.
(1) (a) All state license fees and taxes provided for by this article 3 and all fees provided for by section 44-3-501 (3) and (4) for processing applications, reports, and notices shall be paid to the department, which shall transmit the fees and taxes to the state treasurer. The state treasurer shall credit eighty-five percent of the fees and taxes to the old age pension fund and the balance to the general fund.
(b) An amount equal to the revenues attributable to fifty dollars of each state license fee provided for by this article 3 and the processing fees provided for by section 44-3-501 (3) and (4) for processing applications, reports, and notices shall be transferred out of the general fund to the liquor enforcement division and state licensing authority cash fund. The transfer shall be made by the state treasurer as soon as possible after the twentieth day of the month following the payment of such fees.
(c) The expenditures of the state licensing authority and the liquor enforcement division shall be paid out of appropriations from the liquor enforcement division and state licensing authority cash fund as provided in section 44-6-101.
(2) Eighty-five percent of the local license fees shall be paid to the department, which shall transmit the fees to the state treasurer to be credited to the old age pension fund.
Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 1037, § 2, effective October 1; (1)(c) amended, (HB 18-1026), ch. 24, p. 281, § 5, effective October 1.
Editor's note: (1) This section is similar to former § 12-47-502 as it existed prior to 2018.
(2) Subsection (1)(c) of this section was numbered as § 12-47-502 (1)(c) in HB 18-1026. That provision was harmonized with and relocated to this section as this section appears in HB 18-1025.
ANNOTATION
Law reviews. For article, "Antitrust", see 55 Den. L.J. 415 (1978).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 44-3-502
What does Colorado Revised Statutes § 44-3-502 cover?
Section 44-3-502 ("Fees and taxes - allocation.") 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 § 44-3-502?
A common citation format is "Colorado Revised Statutes § 44-3-502" (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 § 44-3-502 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.