First Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
ENGROSSED
This Version Includes All Amendments Adopted
on Second Reading in the House of Introduction
LLS NO. 23-0240.01 Jed Franklin x5484
SENATE BILL 23-049
Senate Committees House Committees
Finance
Appropriations
A BILL FOR AN ACT
C
ONCERNING THE REGISTRATION EXEMPTION FOR SPECIAL MOBILE101
MACHINERY, AND, IN CONNECTION THEREWITH , ELIMINATING102
THE REQUIREMENT THAT AN OWNER OF SUCH MACHINERY103
REGULARLY HAVE AT LEAST ONE THOUSAND ITEMS OF SUCH104
MACHINERY IN THE STATE TO OBTAIN A REGISTRATION EXEMPT105
CERTIFICATE FOR THE MACHINERY AND MAKING AN
106
APPROPRIATION.107
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov
.)
SENATE
Amended 2nd Reading
March 10, 2023
SENATE SPONSORSHIP
Zenzinger and Van Winkle,
HOUSE SPONSORSHIP
Snyder and Bockenfeld,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. Under current law, an owner of special mobile machinery may
obtain from the department of revenue a registration exempt certificate
for the special mobile machinery only if the owner regularly has 1,000 or
more items of special mobile machinery in the state. The bill allows an
owner of any amount of special mobile machinery located in the state to
obtain a registration exempt certificate for the special mobile machinery.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 42-3-107, amend2
(16)(g)(I)(A),(16)(g)(III) and (25)(a)(I); and add (16)(g)(V)
as follows:3
42-3-107. Taxable value of classes of property - rate of tax -4
when and where payable - department duties - apportionment of tax5
collections - definitions - rules - repeal. (16) (g) (I) An owner of special6
mobile machinery who pays specific ownership taxes in accordance with7
this subsection (16) may apply to the department for a registration exempt8
certificate, which the department shall issue to the owner if:9
(A) The department verifies that the owner regularly has one10
thousand or more items of such AT LEAST TWO HUNDRED FIFTY ITEMS OF11
special mobile machinery in the state;12
(16) (g) (III) An item of special mobile machinery that is owned13
by a person to whom the department has issued a registration exempt14
certificate is not required to be registered, and the department shall not15
require the owner of
THE special mobile machinery to obtain license
16
plates, annual validating tabs, or identifying decals for the item of special17
mobile machinery. Notwithstanding the exemptions from registration and18
licensing requirements for any such item of special mobile machinery, at19
the time during each calendar year in which specific ownership tax is first20
paid for the item as required by subsection (16)(c)(II) of this section, the21
owner of the item shall also pay directly to the department all fees and22
049-2- surcharges that would otherwise be paid at the time of registration1
PURSUANT TO SUBSECTION (16)(g)(V) OF THIS SECTION; except that the2
owner shall not pay any fee imposed pursuant to section 42-3-301 for the3
purpose of covering the direct costs of license plates, decals, or validating4
tabs or any fee that would otherwise be retained by an authorized agent5
for the purpose of defraying the direct costs incurred by the authorized6
agent in registering or issuing license plates, decals, or validating tabs for7
the item. The department shall transmit all additional registration fees8
imposed pursuant to section 42-3-310 that it receives from owners of9
special mobile machinery to whom the department has issued a10
registration exempt certificate to the county treasurer of each county of11
the state in proportion to the total amount of vehicle registrations12
statewide represented by vehicle registrations within the county, and each13
county treasurer shall apportion the fees within the county in the manner14
specified in section 42-3-310.15
(V) A
N OWNER ISSUED A REGISTRATION EXEMPT CERTIFICATE
16
PURSUANT TO THIS SUBSECTION (16)(g) SHALL PAY ALL FEES AND17
SURCHARGES THAT WOULD OTHERWISE BE PAID AT THE TIME OF18
REGISTRATION FOR THE SPECIAL MOBILE MACHINERY NO LATER THAN THE19
TWENTIETH DAY AFTER THE CERTIFICATE EXPIRES FOR ALL NEW SPECIAL20
MOBILE MACHINERY DELIVERED INTO THE STATE DURING THE PERIOD OF21
THE CERTIFICATE. THE OWNER MAY TAKE CREDIT FOR SURCHARGES AND22
REGISTRATION FEES ON SPECIAL MOBILE MACHINERY THAT THE OWNER23
DISPOSED OF OR REMOVED FROM THE STATE DURING THE PRECEDING YEAR .24
T
OGETHER WITH PAYMENT FOR THE FEES AND SURCHARGES DUE , THE
25
OWNER SHALL SUBMIT A REPORT TO THE DEPARTMENT IDENTIFYING ALL26
EQUIPMENT THAT WAS NEW , DISPOSED OF, OR REMOVED DURING THE27
049
-3- PRECEDING YEAR, USING A FORM FURNISHED BY THE DEPARTMENT .1
(25) (a) (I) Except as provided in subsection (25)(b) of this2
section, the department shall allow a credit for taxes, surcharges, and3
registration fees paid on any item of Class A, Class B, Class C, Class D,4
or Class F personal property, other than Class F personal property for5
which the department has issued a registration exempt certificate in6
accordance with subsection (16)(g) of this section, if the owner disposes7
of the vehicle during the registration period or if the owner converts the8
vehicle from any class of personal property to Class F property. The9
credit may apply to payments of taxes, surcharges, and registration fees10
on a subsequent application by the owner for registration of an item of11
Class A, Class B, Class C, Class D, or Class F personal property made12
during the registration period, or the credit may be assigned by the owner13
to the transferee of the property for which taxes, surcharges, or14
registration fees were paid; except that, when the transferee is a dealer in15
new or used vehicles, the transferee shall account to the owner for any16
assignment of the credit.17
SECTION 2. Appropriation. (1) For the 2023-24 state fiscal18
year, $122,165 is appropriated to the department of revenue for use by the19
division of motor vehicles. This appropriation is from Colorado DRIVES20
vehicle services account in the highway users tax fund created in section21
42-1-211 (2), C.R.S. To implement this act, the division may use this22
appropriation as follows:23
(a) $56,990 for personal services related to vehicle services,24
which amount is based on an assumption that the division will require an25
additional 0.9 FTE;26
(b) $21,975 for operating expenses related to vehicle services; and27
049
-4- (c) $43,200 for DRIVES maintenance and support.1
SECTION 3. Act subject to petition - effective date. This act2
takes effect at 12:01 a.m. on the day following the expiration of the3
ninety-day period after final adjournment of the general assembly; except4
that, if a referendum petition is filed pursuant to section 1 (3) of article V5
of the state constitution against this act or an item, section, or part of this6
act within such period, then the act, item, section, or part will not take7
effect unless approved by the people at the general election to be held in8
November 2024 and, in such case, will take effect on the date of the9
official declaration of the vote thereon by the governor.10
049
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