First Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
REREVISED
This Version Includes All Amendments
Adopted in the Second House
LLS NO. 23-0240.01 Jed Franklin x5484
SENATE BILL 23-049
Senate Committees House Committees
Finance Finance
Appropriations 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
.)
HOUSE
3rd Reading Unamended
April 24, 2023
HOUSE
Amended 2nd Reading
April 21, 2023
SENATE
3rd Reading Unamended
March 13, 2023
SENATE
Amended 2nd Reading
March 10, 2023
SENATE SPONSORSHIP
Zenzinger and Van Winkle,
HOUSE SPONSORSHIP
Snyder and Bockenfeld, Bird, Catlin, Lindstedt, Mabrey, McCluskie, Taggart
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)(d)(III), (16)(g)(I)(A), (16)(g)(I)(C), (16)(g)(I)(D), AND (16)(g)(III); 3
and add (16)(g)(I)(E) and (16)(g)(V) as follows:4
42-3-107. Taxable value of classes of property - rate of tax -5
when and where payable - department duties - apportionment of tax6
collections - definitions - rules - repeal. (16) (d) (III) The7
department shall allow the owner to file the report electronically with the8
department of revenue either by electronic transmission or by9
electronically readable media as determined by rule. If the filing is made10
under this subparagraph (III) SUBSECTION (16)(d)(III), the owner need not11
DOES NOT NEED TO file with the authorized agent. The department shall12
make the information in the report available to the authorized agents in13
the counties where the equipment is rented or used. EXCEPT AS PROVIDED14
IN SUBSECTION (16)(g)(II) OF THIS SECTION, this subparagraph (III)15
SUBSECTION (16)(d)(III) does not relieve the owner of the requirement to16
remit payment of the tax to the county in accordance with subparagraph17
(II) of paragraph (c) of this subsection (16) SUBSECTION (16)(c)(II) OF18
THIS SECTION.19
(16) (g) (I) An owner of special mobile machinery who pays20
specific ownership taxes in accordance with this subsection (16) may21
apply to the department for a registration exempt certificate, which the22
049-2- department shall issue to the owner if:1
(A) The department verifies that the owner regularly has one2
thousand or more items of such AT LEAST TWO HUNDRED FIFTY ITEMS OF3
special mobile machinery in the state;4
(C) Each item of such special mobile machinery bears a visible5
and readily identifiable unique identification number assigned by the6
owner; and7
(D) Each item of such special mobile machinery bears a visible8
toll-free telephone number for the owner that can be used for verification9
of ownership; AND10
(E) THE OWNER OF THE SPECIAL MOBILE MACHINERY HAS PAID ALL11
FEES AND SURCHARGES REFERENCED IN THIS SECTION .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,21
UPON THE APPLICATION, RENEWAL, OR EXPIRATION OF A REGISTRATION22
EXEMPT CERTIFICATE, the owner of the item shall also pay directly to the23
department all fees and surcharges SURCHARGES, AS INDICATED IN24
SUBSECTION (16)(g)(V) OF THIS SECTION, that would otherwise be paid at25
the time of registration
PURSUANT TO SUBSECTION (16)(g)(V) OF THIS
26
SECTION; except that the owner shall not pay any fee imposed pursuant to27
049
-3- section 42-3-301 for the purpose of covering the direct costs of license1
plates, decals, or validating tabs or any fee that would otherwise be2
retained by an authorized agent for the purpose of defraying the direct3
costs incurred by the authorized agent in registering or issuing license4
plates, decals, or validating tabs for the item. The department shall5
transmit all additional registration fees imposed pursuant to section6
42-3-310 that it receives from owners of special mobile machinery to7
whom the department has issued a registration exempt certificate to the8
county treasurer of each county of the state in proportion to the total9
amount of vehicle registrations statewide represented by vehicle10
registrations within the county, and each county treasurer shall apportion11
the fees within the county in the manner specified in section 42-3-310.12
(V) AN OWNER OF AN ITEM OF SPECIAL MOBILE MACHINERY13
THAT IS ISSUED A REGISTRATION EXEMPT CERTIFICATE PURSUANT TO THIS14
SUBSECTION (16)(g) SHALL PAY, FOR EACH ITEM OF SPECIAL MOBILE15
MACHINERY, ALL FEES AND SURCHARGES THAT WOULD OTHERWISE BE16
PAID AT THE TIME OF REGISTRATION AND ANY OTHER FEES AND17
SURCHARGES DUE.18
(A) UPON APPLICATION FOR A REGISTRATION EXEMPT CERTIFICATE19
FOR AN ITEM OF SPECIAL MOBILE MACHINERY, THE OWNER SHALL SUBMIT20
A REPORT TO THE DEPARTMENT THAT IDENTIFIES ALL OF THE OWNER'S21
SPECIAL MOBILE MACHINERY LOCATED IN THE STATE AT THE TIME OF22
SUBMITTAL OF THE REPORT. THE REPORT MUST BE ON A FORM FURNISHED23
BY THE DEPARTMENT . WHEN A REGISTRATION EXEMPT CERTIFICATE24
APPLICATION IS APPROVED, AN OWNER SHALL MAKE PAYMENT DIRECTLY25
TO THE DEPARTMENT FOR ANY ITEM OF SPECIAL MOBILE MACHINERY THAT26
IS CURRENTLY IN THE STATE, AS IDENTIFIED IN THE REPORT. AN OWNER27
049
-4- SHALL PAY FOR EACH ITEM OF SPECIAL MOBILE MACHINERY AN AMOUNT1
BASED ON THE PERIOD COVERED BY THE ISSUED REGISTRATION EXEMPT2
CERTIFICATE.3
(B) UPON A REQUEST FOR RENEWAL OF A REGISTRATION EXEMPT4
CERTIFICATE FOR AN ITEM OF SPECIAL MOBILE MACHINERY, THE OWNER5
SHALL SUBMIT A REPORT TO THE DEPARTMENT THAT IDENTIFIES ALL OF6
THE OWNER'S SPECIAL MOBILE MACHINERY LOCATED IN THE STATE AT THE7
TIME OF SUBMITTAL OF THE REPORT AND THAT IDENTIFIES EACH ITEM OF8
THE OWNER'S SPECIAL MOBILE MACHINERY THAT IS NEW OR WAS9
DELIVERED OR OPERATED IN THE STATE DURING THE PERIOD COVERED BY10
THE EXPIRING REGISTRATION EXEMPT CERTIFICATE. THE REPORT MUST BE11
ON A FORM FURNISHED BY THE DEPARTMENT. UPON APPROVAL BY THE12
DEPARTMENT OF A REQUEST FOR RENEWAL OF A REGISTRATION EXEMPT13
CERTIFICATE, AN OWNER SHALL PAY THE DEPARTMENT FOR EACH ITEM OF14
SPECIAL MOBILE MACHINERY LOCATED IN THE STATE AT THE TIME OF15
SUBMITTAL OF THE REPORT AND FOR EACH ITEM OF SPECIAL MOBILE16
MACHINERY THAT IS NEW OR WAS DELIVERED OR OPERATED IN THE STATE17
DURING THE PERIOD COVERED BY THE PRECEDING REGISTRATION EXEMPT18
CERTIFICATE, AS INDICATED IN THE REPORT. FOR EACH ITEM OF SPECIAL19
MOBILE MACHINERY THAT IS NEW OR WAS DELIVERED OR OPERATED IN THE20
STATE DURING THE TERM OF THE EXPIRING REGISTRATION EXEMPT21
CERTIFICATE, THE OWNER SHALL PAY THE DEPARTMENT FOR EACH ITEM22
BASED ON A PERIOD BEGINNING IN THE MONTH WHEN A NEW, DELIVERED,23
OR OPERATED ITEM OF SPECIAL MOBILE MACHINERY WAS ADDED AND24
ENDING ON THE EXPIRATION DATE OF THE EXPIRING REGISTRATION25
EXEMPT CERTIFICATE.26
(C) WITHIN TWENTY DAYS AFTER THE EXPIRATION OF A27
049
-5- REGISTRATION EXEMPT CERTIFICATE WHICH HAS NOT BEEN RENEWED, AN1
OWNER SHALL SUBMIT A REPORT TO THE DEPARTMENT THAT IDENTIFIES2
EACH ITEM OF SPECIAL MOBILE MACHINERY THAT IS NEW, WAS DELIVERED,3
OR WAS OPERATED DURING THE TERM OF THE PREVIOUS REGISTRATION4
EXEMPT CERTIFICATE. THE REPORT MUST BE ON A FORM FURNISHED BY5
THE DEPARTMENT. FOR EACH ITEM OF SPECIAL MOBILE MACHINERY THAT6
IS NEW, WAS DELIVERED, OR WAS OPERATED DURING THE TERM OF THE7
PREVIOUS REGISTRATION EXEMPT CERTIFICATE, THE OWNER SHALL PAY8
THE DEPARTMENT BASED ON THE PERIOD BEGINNING IN THE MONTH WHEN9
THE NEW, DELIVERED, OR OPERATED MACHINERY WAS ADDED AND ENDING10
ON THE EXPIRATION DATE OF THE EXPIRING REGISTRATION EXEMPT11
CERTIFICATE.12
13
SECTION 2. Appropriation. (1) For the 2023-24 state fiscal14
year, $113,476 is appropriated to the department of revenue for use by the15
division of motor vehicles. This appropriation is from Colorado DRIVES16
vehicle services account in the highway users tax fund created in section17
42-1-211 (2), C.R.S. To implement this act, the division may use this18
appropriation as follows:19
(a) $47,492 for personal services related to vehicle services,20
which amount is based on an assumption that the division will require an21
additional 0.8 FTE;22
(b) $12,962 for operating expenses related to vehicle services; and23
(c) $53,022 for DRIVES maintenance and support.24
SECTION 3. Act subject to petition - effective date. This act25
takes effect at 12:01 a.m. on the day following the expiration of the26
ninety-day period after final adjournment of the general assembly; except27
049
-6- that, if a referendum petition is filed pursuant to section 1 (3) of article V1
of the state constitution against this act or an item, section, or part of this2
act within such period, then the act, item, section, or part will not take3
effect unless approved by the people at the general election to be held in4
November 2024 and, in such case, will take effect on the date of the5
official declaration of the vote thereon by the governor.6
049
-7-