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us-co/statute/39/39-26-113.5 — Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal · Axiom

Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal

6 rules0 of 2 subsections

Official source

in view

Whole section

Encodings · 6

minimum_vehicle_model_yearCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(a)

name: minimum_vehicle_model_year
kind: parameter
dtype: Integer
source: C.R.S. 39-26-113.5(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: model year 2010 or newer
versions:
  - effective_from: '2011-01-01'
    formula: '2010'

minimum_gross_vehicle_weight_ratingCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(a)

name: minimum_gross_vehicle_weight_rating
kind: parameter
dtype: Integer
source: C.R.S. 39-26-113.5(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: fifty-four thousand pounds or greater
versions:
  - effective_from: '2011-01-01'
    formula: '54000'

purchase_year_refund_percentageCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(c)(I)

name: purchase_year_refund_percentage
kind: parameter
dtype: Rate
source: C.R.S. 39-26-113.5(1)(c)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: thirty-three percent of the total amount of the refund
versions:
  - effective_from: '2011-01-01'
    formula: '0.33'

first_following_year_refund_percentageCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(c)(II)

name: first_following_year_refund_percentage
kind: parameter
dtype: Rate
source: C.R.S. 39-26-113.5(1)(c)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: thirty-three percent of the total amount of the refund
versions:
  - effective_from: '2011-01-01'
    formula: '0.33'

second_following_year_refund_percentageCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(c)(III)

name: second_following_year_refund_percentage
kind: parameter
dtype: Rate
source: C.R.S. 39-26-113.5(1)(c)(III)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: thirty-three percent of the total amount of the refund
versions:
  - effective_from: '2011-01-01'
    formula: '0.33'

vehicle_purchase_meets_sales_and_use_tax_refund_criteriaCO 39 § 39-26-113.5 · derived

C.R.S. 39-26-113.5(1)(a)

name: vehicle_purchase_meets_sales_and_use_tax_refund_criteria
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. 39-26-113.5(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: truck tractor or semitrailer
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: model year 2010 or newer
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: fifty-four thousand pounds or greater
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: purchased on or after July 1, 2011, but before July 1, 2025
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: state sales and use taxes paid by the taxpayer
versions:
  - effective_from: '2011-01-01'
    formula: |-
      vehicle_is_truck_tractor_or_semitrailer
      and vehicle_model_year >= minimum_vehicle_model_year
      and gross_vehicle_weight_rating >= minimum_gross_vehicle_weight_rating
      and vehicle_purchase_is_within_statutory_window
      and state_sales_and_use_taxes_paid_on_vehicle

▸rulespec code

Shown source

statutes/39/39-26-113.5.yaml

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View on GitHub

Rules

minimum_vehicle_model_year

Parameter

source: C.R.S. 39-26-113.5(1)(a)

- name: minimum_vehicle_model_year
  kind: parameter
  dtype: Integer
  source: C.R.S. 39-26-113.5(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: model year 2010 or newer
  versions:
    - effective_from: '2011-01-01'
      formula: '2010'

minimum_gross_vehicle_weight_rating

Parameter

source: C.R.S. 39-26-113.5(1)(a)

- name: minimum_gross_vehicle_weight_rating
  kind: parameter
  dtype: Integer
  source: C.R.S. 39-26-113.5(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: fifty-four thousand pounds or greater
  versions:
    - effective_from: '2011-01-01'
      formula: '54000'

purchase_year_refund_percentage

Parameter

source: C.R.S. 39-26-113.5(1)(c)(I)

- name: purchase_year_refund_percentage
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-26-113.5(1)(c)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: thirty-three percent of the total amount of the refund
  versions:
    - effective_from: '2011-01-01'
      formula: '0.33'

first_following_year_refund_percentage

Parameter

source: C.R.S. 39-26-113.5(1)(c)(II)

- name: first_following_year_refund_percentage
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-26-113.5(1)(c)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: thirty-three percent of the total amount of the refund
  versions:
    - effective_from: '2011-01-01'
      formula: '0.33'

second_following_year_refund_percentage

Parameter

source: C.R.S. 39-26-113.5(1)(c)(III)

- name: second_following_year_refund_percentage
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-26-113.5(1)(c)(III)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: thirty-three percent of the total amount of the refund
  versions:
    - effective_from: '2011-01-01'
      formula: '0.33'

vehicle_purchase_meets_sales_and_use_tax_refund_criteria

Derived

source: C.R.S. 39-26-113.5(1)(a)

- name: vehicle_purchase_meets_sales_and_use_tax_refund_criteria
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-113.5(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: truck tractor or semitrailer
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: model year 2010 or newer
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: fifty-four thousand pounds or greater
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: purchased on or after July 1, 2011, but before July 1, 2025
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: state sales and use taxes paid by the taxpayer
  versions:
    - effective_from: '2011-01-01'
      formula: |-
        vehicle_is_truck_tractor_or_semitrailer
        and vehicle_model_year >= minimum_vehicle_model_year
        and gross_vehicle_weight_rating >= minimum_gross_vehicle_weight_rating
        and vehicle_purchase_is_within_statutory_window
        and state_sales_and_use_taxes_paid_on_vehicle

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 42-3-107 (4)inferredCO › Statutes › Title 39 › § 42-3-107 › (4)
CO 39 § 42-1-225inferredCO › Statutes › Title 39 › § 42-1-225

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Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal

6 rules0 of 2 subsections

Official source

in view

Whole section

Encodings · 6

minimum_vehicle_model_yearCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(a)

name: minimum_vehicle_model_year
kind: parameter
dtype: Integer
source: C.R.S. 39-26-113.5(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: model year 2010 or newer
versions:
  - effective_from: '2011-01-01'
    formula: '2010'

minimum_gross_vehicle_weight_ratingCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(a)

name: minimum_gross_vehicle_weight_rating
kind: parameter
dtype: Integer
source: C.R.S. 39-26-113.5(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: fifty-four thousand pounds or greater
versions:
  - effective_from: '2011-01-01'
    formula: '54000'

purchase_year_refund_percentageCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(c)(I)

name: purchase_year_refund_percentage
kind: parameter
dtype: Rate
source: C.R.S. 39-26-113.5(1)(c)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: thirty-three percent of the total amount of the refund
versions:
  - effective_from: '2011-01-01'
    formula: '0.33'

first_following_year_refund_percentageCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(c)(II)

name: first_following_year_refund_percentage
kind: parameter
dtype: Rate
source: C.R.S. 39-26-113.5(1)(c)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: thirty-three percent of the total amount of the refund
versions:
  - effective_from: '2011-01-01'
    formula: '0.33'

second_following_year_refund_percentageCO 39 § 39-26-113.5 · parameter

C.R.S. 39-26-113.5(1)(c)(III)

name: second_following_year_refund_percentage
kind: parameter
dtype: Rate
source: C.R.S. 39-26-113.5(1)(c)(III)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: thirty-three percent of the total amount of the refund
versions:
  - effective_from: '2011-01-01'
    formula: '0.33'

vehicle_purchase_meets_sales_and_use_tax_refund_criteriaCO 39 § 39-26-113.5 · derived

C.R.S. 39-26-113.5(1)(a)

name: vehicle_purchase_meets_sales_and_use_tax_refund_criteria
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. 39-26-113.5(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: truck tractor or semitrailer
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: model year 2010 or newer
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: fifty-four thousand pounds or greater
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: purchased on or after July 1, 2011, but before July 1, 2025
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-26-113.5
          excerpt: state sales and use taxes paid by the taxpayer
versions:
  - effective_from: '2011-01-01'
    formula: |-
      vehicle_is_truck_tractor_or_semitrailer
      and vehicle_model_year >= minimum_vehicle_model_year
      and gross_vehicle_weight_rating >= minimum_gross_vehicle_weight_rating
      and vehicle_purchase_is_within_statutory_window
      and state_sales_and_use_taxes_paid_on_vehicle

▸rulespec code

Shown source

statutes/39/39-26-113.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

minimum_vehicle_model_year

Parameter

source: C.R.S. 39-26-113.5(1)(a)

- name: minimum_vehicle_model_year
  kind: parameter
  dtype: Integer
  source: C.R.S. 39-26-113.5(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: model year 2010 or newer
  versions:
    - effective_from: '2011-01-01'
      formula: '2010'

minimum_gross_vehicle_weight_rating

Parameter

source: C.R.S. 39-26-113.5(1)(a)

- name: minimum_gross_vehicle_weight_rating
  kind: parameter
  dtype: Integer
  source: C.R.S. 39-26-113.5(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: fifty-four thousand pounds or greater
  versions:
    - effective_from: '2011-01-01'
      formula: '54000'

purchase_year_refund_percentage

Parameter

source: C.R.S. 39-26-113.5(1)(c)(I)

- name: purchase_year_refund_percentage
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-26-113.5(1)(c)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: thirty-three percent of the total amount of the refund
  versions:
    - effective_from: '2011-01-01'
      formula: '0.33'

first_following_year_refund_percentage

Parameter

source: C.R.S. 39-26-113.5(1)(c)(II)

- name: first_following_year_refund_percentage
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-26-113.5(1)(c)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: thirty-three percent of the total amount of the refund
  versions:
    - effective_from: '2011-01-01'
      formula: '0.33'

second_following_year_refund_percentage

Parameter

source: C.R.S. 39-26-113.5(1)(c)(III)

- name: second_following_year_refund_percentage
  kind: parameter
  dtype: Rate
  source: C.R.S. 39-26-113.5(1)(c)(III)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: thirty-three percent of the total amount of the refund
  versions:
    - effective_from: '2011-01-01'
      formula: '0.33'

vehicle_purchase_meets_sales_and_use_tax_refund_criteria

Derived

source: C.R.S. 39-26-113.5(1)(a)

- name: vehicle_purchase_meets_sales_and_use_tax_refund_criteria
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-113.5(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: truck tractor or semitrailer
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: model year 2010 or newer
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: fifty-four thousand pounds or greater
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: purchased on or after July 1, 2011, but before July 1, 2025
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-26-113.5
            excerpt: state sales and use taxes paid by the taxpayer
  versions:
    - effective_from: '2011-01-01'
      formula: |-
        vehicle_is_truck_tractor_or_semitrailer
        and vehicle_model_year >= minimum_vehicle_model_year
        and gross_vehicle_weight_rating >= minimum_gross_vehicle_weight_rating
        and vehicle_purchase_is_within_statutory_window
        and state_sales_and_use_taxes_paid_on_vehicle

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 42-3-107 (4)inferredCO › Statutes › Title 39 › § 42-3-107 › (4)
CO 39 § 42-1-225inferredCO › Statutes › Title 39 › § 42-1-225

(1) (a) Except as provided in subsection (3) of this section, on and after January 1, 2011, but before July 1, 2025, a taxpayer may claim a refund of a percentage of all state sales and use taxes paid by the taxpayer pursuant to this part 1 and part 2 of this article on the sale, storage, or use of a model year 2010 or newer truck tractor or semitrailer with a gross vehicle weight rating of fifty-four thousand pounds or greater that is purchased on or after July 1, 2011, but before July 1, 2025.

(b)The total refund shall be calculated by the division of…#

(b) The total refund shall be calculated by the division of motor vehicles in the department of revenue in the same manner as the division calculates the proration of the annual specific ownership tax payable on Class A personal property as specified in section 42-3-107 (4), C.R.S.

(c)The total refund shall be claimed as follows:#

(I) For the calendar year in which the truck tractor or semitrailer was purchased, stored, or used, thirty-three percent of the total amount of the refund if the model year of the truck tractor or semitrailer was sold as new during such calendar year;

(II) For the first calendar year after the calendar year in which the truck tractor or semitrailer was purchased, stored, or used, thirty-three percent of the total amount of the refund if the model year of the truck tractor or semitrailer was sold as new during such calendar year; and

(III) For the second calendar year after the calendar year in which the truck tractor or semitrailer was purchased, stored, or used, thirty-three percent of the total amount of the refund if the model year of the truck tractor or semitrailer was sold as new during such calendar year.

(IV) and (V) (Deleted by amendment, L. 2010, (HB 10-1285), ch. 423, p. 2190, § 4, effective July 1, 2010.)

(2) To claim a refund allowed by subsection (1) of this section, a taxpayer shall submit a refund application to the department of revenue on a form provided by the department. The application shall be accompanied by proof of payment of state sales and use taxes paid by the taxpayer. The application shall also include any additional information that the department of revenue may require by rule.

(3) (a) The department of revenue shall deny a claimant the sales tax refund or a portion of such refund granted in this section if the claim results in more than the amount allocated for the credit pursuant to section 42-1-225, C.R.S.

(b) To implement this section, the department of revenue shall track the amount of the refunds granted under this section.

(4) This section is repealed, effective July 1, 2026.