SENATE BILL 23-049
BY SENATOR(S) Zenzinger and Van Winkle;
also REPRESENTATIVE(S) Snyder and Bockenfeld, Bird, Catlin,
Lindstedt, Mabrey, Taggart, McCluskie.
C
ONCERNING THE REGISTRATION EXEMPTION FOR SPECIAL MOBILE
MACHINERY
, AND, IN CONNECTION THEREWITH , ELIMINATING THE
REQUIREMENT THAT AN OWNER OF SUCH MACHINERY REGULARLY
HAVE AT LEAST ONE THOUSAND ITEMS OF SUCH MACHINERY IN THE
STATE TO OBTAIN A REGISTRATION EXEMPT CERTIFICATE FOR THE
MACHINERY AND MAKING AN APPROPRIATION
.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, 42-3-107, amend
(16)(d)(III), (16)(g)(I)(A), (16)(g)(I)(C), (16)(g)(I)(D),
AND (16)(g)(III); and
add (16)(g)(I)(E) and (16)(g)(V) as follows:
42-3-107. Taxable value of classes of property - rate of tax -
when and where payable - department duties - apportionment of tax
collections - definitions - rules - repeal. (16) (d) (III) The department
shall allow the owner to file the report electronically with the department
of revenue either by electronic transmission or by electronically readable
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. media as determined by rule. If the filing is made under this subparagraph
(III) SUBSECTION (16)(d)(III), the owner need not DOES NOT NEED TO file
with the authorized agent. The department
shall make the information in the
report available to the authorized agents in the counties where the
equipment is rented or used. E
XCEPT AS PROVIDED IN SUBSECTION
(16)(g)(II) OF THIS SECTION, this subparagraph (III)
SUBSECTION (16)(d)(III)
does not relieve the owner of the requirement to remit payment of the tax
to the county in accordance with subparagraph (II) of paragraph (c) of this
subsection (16) SUBSECTION (16)(c)(II) OF THIS SECTION.
(16) (g) (I) An owner of special mobile machinery who pays specific
ownership taxes in accordance with this subsection (16) may apply to the
department for a registration exempt certificate, which the department shall
issue to the owner if:
(A) The department verifies that the owner regularly has one
thousand or more items of such AT LEAST TWO HUNDRED FIFTY ITEMS OF
special mobile machinery in the state;
(C) Each item of such special mobile machinery bears a visible and
readily identifiable unique identification number assigned by the owner; and
(D) Each item of such special mobile machinery bears a visible
toll-free telephone number for the owner that can be used for verification
of ownership;
AND
(E) THE OWNER OF THE SPECIAL MOBILE MACHINERY HAS PAID ALL
FEES AND SURCHARGES REFERENCED IN THIS SECTION
.
(III) An item of special mobile machinery that is owned by a person
to whom the department has issued a registration exempt certificate is not
required to be registered, and the department shall not require the owner of
any such item of
THE special mobile machinery to obtain license plates,
annual validating tabs, or identifying decals for the item of special mobile
machinery. Notwithstanding the exemptions from registration and licensing
requirements for any such item of special mobile machinery, at the time
during each calendar year in which specific ownership tax is first paid for
the item as required by subsection (16)(c)(II) of this section, UPON THE
APPLICATION
, RENEWAL, OR EXPIRATION OF A REGISTRATION EXEMPT
CERTIFICATE
, the owner of the item shall also
pay directly to the department
PAGE 2-SENATE BILL 23-049 all fees and surcharges SURCHARGES, AS INDICATED IN SUBSECTION
(16)(g)(V) OF THIS SECTION, that would otherwise be paid at the time of
registration
PURSUANT TO SUBSECTION (16)(g)(V) OF THIS SECTION; except
that the owner shall not pay any fee imposed pursuant to section 42-3-301
for the purpose of covering the direct costs of license plates, decals, or
validating tabs or any fee that would otherwise be retained by an authorized
agent for the purpose of defraying the direct costs incurred by the
authorized agent in registering or issuing license plates, decals, or validating
tabs for the item. The department shall transmit all additional registration
fees imposed pursuant to section 42-3-310 that it receives from owners of
special mobile machinery to whom the department has issued a registration
exempt certificate to the county treasurer of each county of the state in
proportion to the total amount of vehicle registrations statewide represented
by vehicle registrations within the county, and each county treasurer shall
apportion the fees within the county in the manner specified in section
42-3-310.
(V) AN OWNER OF AN ITEM OF SPECIAL MOBILE MACHINERY THAT
IS ISSUED A REGISTRATION EXEMPT CERTIFICATE PURSUANT TO THIS
SUBSECTION
(16)(g) SHALL PAY, FOR EACH ITEM OF SPECIAL MOBILE
MACHINERY
, ALL FEES AND SURCHARGES THAT WOULD OTHERWISE BE PAID
AT THE TIME OF REGISTRATION AND ANY OTHER FEES AND SURCHARGES DUE
.
(A) U
PON APPLICATION FOR A REGISTRATION EXEMPT CERTIFICATE
FOR AN ITEM OF SPECIAL MOBILE MACHINERY
, THE OWNER SHALL SUBMIT A
REPORT TO THE DEPARTMENT THAT IDENTIFIES ALL OF THE OWNER
'S SPECIAL
MOBILE MACHINERY LOCATED IN THE STATE AT THE TIME OF SUBMITTAL OF
THE REPORT
. THE REPORT MUST BE ON A FORM FURNISHED BY THE
DEPARTMENT
. WHEN A REGISTRATION EXEMPT CERTIFICATE APPLICATION IS
APPROVED
, AN OWNER SHALL MAKE PAYMENT DIRECTLY TO THE
DEPARTMENT FOR ANY ITEM OF SPECIAL MOBILE MACHINERY THAT IS
CURRENTLY IN THE STATE
, AS IDENTIFIED IN THE REPORT. AN OWNER SHALL
PAY FOR EACH ITEM OF SPECIAL MOBILE MACHINERY AN AMOUNT BASED ON
THE PERIOD COVERED BY THE ISSUED REGISTRATION EXEMPT CERTIFICATE
.
(B) U
PON A REQUEST FOR RENEWAL OF A REGISTRATION EXEMPT
CERTIFICATE FOR AN ITEM OF SPECIAL MOBILE MACHINERY
, THE OWNER
SHALL SUBMIT A REPORT TO THE DEPARTMENT THAT IDENTIFIES ALL OF THE
OWNER
'S SPECIAL MOBILE MACHINERY LOCATED IN THE STATE AT THE TIME
OF SUBMITTAL OF THE REPORT AND THAT IDENTIFIES EACH ITEM OF THE
PAGE 3-SENATE BILL 23-049 OWNER'S SPECIAL MOBILE MACHINERY THAT IS NEW OR WAS DELIVERED OR
OPERATED IN THE STATE DURING THE PERIOD COVERED BY THE EXPIRING
REGISTRATION EXEMPT CERTIFICATE
. THE REPORT MUST BE ON A FORM
FURNISHED BY THE DEPARTMENT
. UPON APPROVAL BY THE DEPARTMENT OF
A REQUEST FOR RENEWAL OF A REGISTRATION EXEMPT CERTIFICATE
, AN
OWNER SHALL PAY THE DEPARTMENT FOR EACH ITEM OF SPECIAL MOBILE
MACHINERY LOCATED IN THE STATE AT THE TIME OF SUBMITTAL OF THE
REPORT AND FOR EACH ITEM OF SPECIAL MOBILE MACHINERY THAT IS NEW
OR WAS DELIVERED OR OPERATED IN THE STATE DURING THE PERIOD
COVERED BY THE PRECEDING REGISTRATION EXEMPT CERTIFICATE
, AS
INDICATED IN THE REPORT
. FOR EACH ITEM OF SPECIAL MOBILE MACHINERY
THAT IS NEW OR WAS DELIVERED OR OPERATED IN THE STATE DURING THE
TERM OF THE EXPIRING REGISTRATION EXEMPT CERTIFICATE
, THE OWNER
SHALL PAY THE DEPARTMENT FOR EACH ITEM BASED ON A PERIOD BEGINNING
IN THE MONTH WHEN A NEW
, DELIVERED, OR OPERATED ITEM OF SPECIAL
MOBILE MACHINERY WAS ADDED AND ENDING ON THE EXPIRATION DATE OF
THE EXPIRING REGISTRATION EXEMPT CERTIFICATE
.
(C) W
ITHIN TWENTY DAYS AFTER THE EXPIRATION OF A
REGISTRATION EXEMPT CERTIFICATE WHICH HAS NOT BEEN RENEWED
, AN
OWNER SHALL SUBMIT A REPORT TO THE DEPARTMENT THAT IDENTIFIES
EACH ITEM OF SPECIAL MOBILE MACHINERY THAT IS NEW
, WAS DELIVERED,
OR WAS OPERATED DURING THE TERM OF THE PREVIOUS REGISTRATION
EXEMPT CERTIFICATE
. THE REPORT MUST BE ON A FORM FURNISHED BY THE
DEPARTMENT
. FOR EACH ITEM OF SPECIAL MOBILE MACHINERY THAT IS NEW ,
WAS DELIVERED, OR WAS OPERATED DURING THE TERM OF THE PREVIOUS
REGISTRATION EXEMPT CERTIFICATE
, THE OWNER SHALL PAY THE
DEPARTMENT BASED ON THE PERIOD BEGINNING IN THE MONTH WHEN THE
NEW
, DELIVERED, OR OPERATED MACHINERY WAS ADDED AND ENDING ON
THE EXPIRATION DATE OF THE EXPIRING REGISTRATION EXEMPT
CERTIFICATE
.
SECTION 2. Appropriation. (1) For the 2023-24 state fiscal year,
$113,476 is appropriated to the department of revenue for use by the
division of motor vehicles. This appropriation is from Colorado DRIVES
vehicle services account in the highway users tax fund created in section
42-1-211 (2), C.R.S. To implement this act, the division may use this
appropriation as follows:
(a) $47,492 for personal services related to vehicle services, which
PAGE 4-SENATE BILL 23-049 amount is based on an assumption that the division will require an
additional 0.8 FTE;
(b) $12,962 for operating expenses related to vehicle services; and
(c) $53,022 for DRIVES maintenance and support.
SECTION 3. Act subject to petition - effective date. This act
takes effect at 12:01 a.m. on the day following the expiration of the
ninety-day period after final adjournment of the general assembly; except
that, if a referendum petition is filed pursuant to section 1 (3) of article V
of the state constitution against this act or an item, section, or part of this act
within such period, then the act, item, section, or part will not take effect
unless approved by the people at the general election to be held in
PAGE 5-SENATE BILL 23-049 November 2024 and, in such case, will take effect on the date of the official
declaration of the vote thereon by the governor.
____________________________ ____________________________
Steve Fenberg Julie McCluskie
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Cindi L. Markwell Robin Jones
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 6-SENATE BILL 23-049