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us-co/statute/39/39-26-105.4 — Remittance of tax - determination of address - dealer held harmless · Axiom

Remittance of tax - determination of address - dealer held harmless

1 rule0 of 2 subsections

(1) Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that does not meet the requirements of section 42-6-139 was provided by the purchaser for purposes of calculating the amounts of tax either due on the sale and purchase of such vehicle pursuant to this part 1 or section 29-2-211, if the dealer:

(a)Informs the purchaser of a motor vehicle of the key…#

(a) Informs the purchaser of a motor vehicle of the key requirements of motor vehicle titling and registration as specified in sections 42-3-103 (4)(a), 42-6-134, 42-6-139, and 42-6-140, C.R.S.; and

(b)Obtains an affidavit signed by the purchaser stating…#

(b) Obtains an affidavit signed by the purchaser stating that the purchaser's address is true and correct.

in view

Whole section

Encodings · 1

motor_vehicle_dealer_held_harmless_from_taxing_jurisdiction_liabilityCO 39 § 39-26-105.4 · derived

C.R.S. 39-26-105.4(1)(a)-(b)

name: motor_vehicle_dealer_held_harmless_from_taxing_jurisdiction_liability
kind: derived
entity: Business
dtype: Judgment
period: Year
source: C.R.S. 39-26-105.4(1)(a)-(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.4
          excerpt: Any licensed motor vehicle dealer that collects and remits tax
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.4
          excerpt: >-
            not collected solely because an address that does not meet the
            requirements of section 42-6-139 was provided by the purchaser
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.4
          excerpt: >-
            Informs the purchaser ... of the key requirements of motor vehicle
            titling and registration
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.4
          excerpt: >-
            Obtains an affidavit signed by the purchaser stating that the
            purchaser's address is true and correct
versions:
  - effective_from: '0001-01-01'
    formula: >-
      business_is_licensed_motor_vehicle_dealer

      and dealer_collects_and_remits_tax_as_specified_in_part_1

      and sale_is_sale_of_motor_vehicle

      and
      tax_was_not_collected_solely_because_purchaser_provided_address_not_meeting_section_42_6_139_requirements

      and
      dealer_informs_purchaser_of_key_motor_vehicle_titling_and_registration_requirements

      and
      dealer_obtains_purchaser_signed_affidavit_stating_address_true_and_correct

▸rulespec code

Shown source

statutes/39/39-26-105.4.yaml

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View on GitHub

Rules

motor_vehicle_dealer_held_harmless_from_taxing_jurisdiction_liability

Derived

source: C.R.S. 39-26-105.4(1)(a)-(b)

- name: motor_vehicle_dealer_held_harmless_from_taxing_jurisdiction_liability
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-105.4(1)(a)-(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.4
            excerpt: Any licensed motor vehicle dealer that collects and remits tax
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.4
            excerpt: >-
              not collected solely because an address that does not meet the requirements of section
              42-6-139 was provided by the purchaser
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.4
            excerpt: >-
              Informs the purchaser ... of the key requirements of motor vehicle titling and
              registration
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.4
            excerpt: >-
              Obtains an affidavit signed by the purchaser stating that the purchaser's address is
              true and correct
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        business_is_licensed_motor_vehicle_dealer

        and dealer_collects_and_remits_tax_as_specified_in_part_1

        and sale_is_sale_of_motor_vehicle

        and
        tax_was_not_collected_solely_because_purchaser_provided_address_not_meeting_section_42_6_139_requirements

        and dealer_informs_purchaser_of_key_motor_vehicle_titling_and_registration_requirements

        and dealer_obtains_purchaser_signed_affidavit_stating_address_true_and_correct

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 42-6-139inferredCO › Statutes › Title 39 › § 42-6-139
CO 39 § 29-2-211inferredCO › Statutes › Title 39 › § 29-2-211
CO 39 § 42-3-103 (4)(a)inferredCO › Statutes › Title 39 › § 42-3-103 › (4)(a)

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Remittance of tax - determination of address - dealer held harmless

1 rule0 of 2 subsections

Official source

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(a)Informs the purchaser of a motor vehicle of the key…#

(a) Informs the purchaser of a motor vehicle of the key requirements of motor vehicle titling and registration as specified in sections 42-3-103 (4)(a), 42-6-134, 42-6-139, and 42-6-140, C.R.S.; and

(b)Obtains an affidavit signed by the purchaser stating…#

(b) Obtains an affidavit signed by the purchaser stating that the purchaser's address is true and correct.

in view

Whole section

Encodings · 1

motor_vehicle_dealer_held_harmless_from_taxing_jurisdiction_liabilityCO 39 § 39-26-105.4 · derived

C.R.S. 39-26-105.4(1)(a)-(b)

name: motor_vehicle_dealer_held_harmless_from_taxing_jurisdiction_liability
kind: derived
entity: Business
dtype: Judgment
period: Year
source: C.R.S. 39-26-105.4(1)(a)-(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.4
          excerpt: Any licensed motor vehicle dealer that collects and remits tax
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.4
          excerpt: >-
            not collected solely because an address that does not meet the
            requirements of section 42-6-139 was provided by the purchaser
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.4
          excerpt: >-
            Informs the purchaser ... of the key requirements of motor vehicle
            titling and registration
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.4
          excerpt: >-
            Obtains an affidavit signed by the purchaser stating that the
            purchaser's address is true and correct
versions:
  - effective_from: '0001-01-01'
    formula: >-
      business_is_licensed_motor_vehicle_dealer

      and dealer_collects_and_remits_tax_as_specified_in_part_1

      and sale_is_sale_of_motor_vehicle

      and
      tax_was_not_collected_solely_because_purchaser_provided_address_not_meeting_section_42_6_139_requirements

      and
      dealer_informs_purchaser_of_key_motor_vehicle_titling_and_registration_requirements

      and
      dealer_obtains_purchaser_signed_affidavit_stating_address_true_and_correct

▸rulespec code

Shown source

statutes/39/39-26-105.4.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

motor_vehicle_dealer_held_harmless_from_taxing_jurisdiction_liability

Derived

source: C.R.S. 39-26-105.4(1)(a)-(b)

- name: motor_vehicle_dealer_held_harmless_from_taxing_jurisdiction_liability
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-105.4(1)(a)-(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.4
            excerpt: Any licensed motor vehicle dealer that collects and remits tax
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.4
            excerpt: >-
              not collected solely because an address that does not meet the requirements of section
              42-6-139 was provided by the purchaser
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.4
            excerpt: >-
              Informs the purchaser ... of the key requirements of motor vehicle titling and
              registration
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.4
            excerpt: >-
              Obtains an affidavit signed by the purchaser stating that the purchaser's address is
              true and correct
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        business_is_licensed_motor_vehicle_dealer

        and dealer_collects_and_remits_tax_as_specified_in_part_1

        and sale_is_sale_of_motor_vehicle

        and
        tax_was_not_collected_solely_because_purchaser_provided_address_not_meeting_section_42_6_139_requirements

        and dealer_informs_purchaser_of_key_motor_vehicle_titling_and_registration_requirements

        and dealer_obtains_purchaser_signed_affidavit_stating_address_true_and_correct

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 42-6-139inferredCO › Statutes › Title 39 › § 42-6-139
CO 39 § 29-2-211inferredCO › Statutes › Title 39 › § 29-2-211
CO 39 § 42-3-103 (4)(a)inferredCO › Statutes › Title 39 › § 42-3-103 › (4)(a)