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us-co/statute/39/39-26-208 — Collection of use tax - motor vehicles · Axiom

Collection of use tax - motor vehicles

3 rules

(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.

in view

Whole section

Encodings · 3

tax_payment_prerequisite_for_vehicle_registration_satisfiedCO 39 § 39-26-208 · derived

C.R.S. § 39-26-208(1)

name: tax_payment_prerequisite_for_vehicle_registration_satisfied
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-26-208(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-208
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_motor_or_other_vehicle_for_which_registration_is_required
      and all_applicable_storage_use_or_consumption_taxes_have_been_paid

tax_payment_prerequisite_for_vehicle_or_mobile_home_title_satisfiedCO 39 § 39-26-208 · derived

C.R.S. § 39-26-208(1)

name: tax_payment_prerequisite_for_vehicle_or_mobile_home_title_satisfied
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-26-208(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-208
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_motor_or_other_vehicle_or_mobile_home
      and all_applicable_storage_use_or_consumption_taxes_have_been_paid

department_must_collect_applicable_taxes_at_applicationCO 39 § 39-26-208 · derived

C.R.S. § 39-26-208(2)

name: department_must_collect_applicable_taxes_at_application
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-26-208(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-208
versions:
  - effective_from: '0001-01-01'
    formula: >-
      application_is_for_vehicle_registration_and_title_or_vehicle_or_mobile_home_title

      and applicant_fails_to_show_applicable_tax_payment_by_proper_receipts

▸rulespec code

Shown source

statutes/39/39-26-208.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

tax_payment_prerequisite_for_vehicle_registration_satisfied

Derived

source: C.R.S. § 39-26-208(1)

- name: tax_payment_prerequisite_for_vehicle_registration_satisfied
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-26-208(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-208
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_motor_or_other_vehicle_for_which_registration_is_required
        and all_applicable_storage_use_or_consumption_taxes_have_been_paid

tax_payment_prerequisite_for_vehicle_or_mobile_home_title_satisfied

Derived

source: C.R.S. § 39-26-208(1)

- name: tax_payment_prerequisite_for_vehicle_or_mobile_home_title_satisfied
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-26-208(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-208
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_motor_or_other_vehicle_or_mobile_home
        and all_applicable_storage_use_or_consumption_taxes_have_been_paid

department_must_collect_applicable_taxes_at_application

Derived

source: C.R.S. § 39-26-208(2)

- name: department_must_collect_applicable_taxes_at_application
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-26-208(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-208
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        application_is_for_vehicle_registration_and_title_or_vehicle_or_mobile_home_title
        and applicant_fails_to_show_applicable_tax_payment_by_proper_receipts

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-202inferredCO › Statutes › Title 39 › § 39-26-202
CO 39 § 24-35-110inferredCO › Statutes › Title 39 › § 24-35-110

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Collection of use tax - motor vehicles

3 rules

Official source

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in view

Whole section

Encodings · 3

tax_payment_prerequisite_for_vehicle_registration_satisfiedCO 39 § 39-26-208 · derived

C.R.S. § 39-26-208(1)

name: tax_payment_prerequisite_for_vehicle_registration_satisfied
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-26-208(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-208
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_motor_or_other_vehicle_for_which_registration_is_required
      and all_applicable_storage_use_or_consumption_taxes_have_been_paid

tax_payment_prerequisite_for_vehicle_or_mobile_home_title_satisfiedCO 39 § 39-26-208 · derived

C.R.S. § 39-26-208(1)

name: tax_payment_prerequisite_for_vehicle_or_mobile_home_title_satisfied
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-26-208(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-208
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_motor_or_other_vehicle_or_mobile_home
      and all_applicable_storage_use_or_consumption_taxes_have_been_paid

department_must_collect_applicable_taxes_at_applicationCO 39 § 39-26-208 · derived

C.R.S. § 39-26-208(2)

name: department_must_collect_applicable_taxes_at_application
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: C.R.S. § 39-26-208(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-208
versions:
  - effective_from: '0001-01-01'
    formula: >-
      application_is_for_vehicle_registration_and_title_or_vehicle_or_mobile_home_title

      and applicant_fails_to_show_applicable_tax_payment_by_proper_receipts

▸rulespec code

Shown source

statutes/39/39-26-208.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

tax_payment_prerequisite_for_vehicle_registration_satisfied

Derived

source: C.R.S. § 39-26-208(1)

- name: tax_payment_prerequisite_for_vehicle_registration_satisfied
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-26-208(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-208
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_motor_or_other_vehicle_for_which_registration_is_required
        and all_applicable_storage_use_or_consumption_taxes_have_been_paid

tax_payment_prerequisite_for_vehicle_or_mobile_home_title_satisfied

Derived

source: C.R.S. § 39-26-208(1)

- name: tax_payment_prerequisite_for_vehicle_or_mobile_home_title_satisfied
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-26-208(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-208
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_motor_or_other_vehicle_or_mobile_home
        and all_applicable_storage_use_or_consumption_taxes_have_been_paid

department_must_collect_applicable_taxes_at_application

Derived

source: C.R.S. § 39-26-208(2)

- name: department_must_collect_applicable_taxes_at_application
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: C.R.S. § 39-26-208(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-208
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        application_is_for_vehicle_registration_and_title_or_vehicle_or_mobile_home_title
        and applicant_fails_to_show_applicable_tax_payment_by_proper_receipts

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-202inferredCO › Statutes › Title 39 › § 39-26-202
CO 39 § 24-35-110inferredCO › Statutes › Title 39 › § 24-35-110