Second Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
REENGROSSED
This Version Includes All Amendments
Adopted in the House of Introduction
LLS NO. 24-0546.01 Alison Killen x4350
HOUSE BILL 24-1349
House Committees Senate Committees
Finance
Appropriations
A BILL FOR AN ACT
C
ONCERNING A NEW EXCISE TAX RELATED TO FIREARMS , AND, IN101
CONNECTION THEREWITH , CONTINGENT ON VOTER APPROVAL102
OF THE NEW TAX AND THE RETENTION BY THE STATE OF ALL103
REVENUE GENERATED BY THE NEW TAX AT THE 2024 GENERAL104
ELECTION, LEVYING AN EXCISE TAX ON THE
NET TAXABLE SALES105
OF GUN DEALERS, GUN MANUFACTURERS , AND AMMUNITION106
VENDORS FROM THE RETAIL SALE IN THIS STATE OF ANY107
FIREARM, FIREARM PRECURSOR PART , OR AMMUNITION,108
REQUIRING THE EXCISE TAX REVENUE TO BE SPENT FOR MENTAL109
HEALTH SERVICES, INCLUDING FOR AT-RISK YOUTH AND110
MILITARY VETERANS, SCHOOL SAFETY AND GUN VIOLENCE111
PREVENTION, AND SUPPORT SERVICES FOR VICTIMS OF112
DOMESTIC VIOLENCE AND OTHER VIOLENT CRIMES , AND113
HOUSE
3rd Reading Unamended
April 20, 2024
HOUSE
Amended 2nd Reading
April 19, 2024
HOUSE SPONSORSHIP
Duran and Froelich, Lindstedt, Amabile, Bacon, Boesenecker, Brown, deGruy Kennedy,
Epps, Garcia, Hernandez, Herod, Jodeh, Joseph, Kipp, Lindsay, Mabrey, Mauro, McCormick,
Ortiz, Parenti, Ricks, Rutinel, Snyder, Story, Weissman, Willford, Woodrow
SENATE SPONSORSHIP
Hansen and Buckner,
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. MAKING AN APPROPRIATION .101
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
.)
Subject to voter approval at the November 2024 general election,
beginning April 1, 2025, the bill levies an excise tax on firearms dealers,
firearms manufacturers, and ammunition vendors at the rate of 11% of the
gross taxable sales from the retail sale of any firearm, firearm precursor
part, or ammunition in this state and allows the state to collect and spend
all revenue generated by the tax notwithstanding any limitations in section
20 of article X of the state constitution or any other provision of law.
Such retail sales to peace officers and law enforcement agencies are
exempt from the excise tax. In addition, such retail sales made during any
month are exempt from the excise tax if the total amount of gross taxable
sales made by the firearms dealer, firearms manufacturer, or ammunition
vendor during the month are less than $2,000.
Excise tax. Every firearms dealer, firearms manufacturer, and
ammunition vendor engaged in the retail sale of firearms, firearm
precursor parts, or ammunition in this state is required to file a return and
remit the excise tax due on a monthly basis, provide specified information
to the department of revenue (department) in the return, and maintain
specified records that must be available for inspection by the department.
Allocation of tax revenue. The bill requires all money received
and collected in payment of the excise tax to be transmitted for ultimate
deposit in the firearms and ammunition excise tax cash fund (fund)
created in the bill. All such money and any fund investment earnings must
then be transferred as follows:
! The first $45 million in the first fiscal year and that amount
as adjusted for inflation or deflation in each fiscal year
thereafter must be transferred to the Colorado crime victim
services fund (victim services fund) in the division of
criminal justice (division) of the department of public
safety for crime victim services grants;
! The next $5 million in each fiscal year must be transferred
to the victims and witnesses assistance and law
enforcement fund for local judicial districts;
! The next $5 million in each fiscal year must be transferred
to the victim services fund for mass tragedy response and
prevention programs; except that any money that is
1349-2- transferred but not spent or encumbered for that purpose in
a given fiscal year may be used by the division for
additional crime victim services grants;
! The next $4 million in each fiscal year must be transferred
to the wildlife cash fund in the division of parks and
wildlife of the department of natural resources for
administration and enforcement of wildlife laws against the
illegal use of firearms;
! The next $2 million in each fiscal year must be transferred
to the wildlife cash fund for programs to support shooting
and shooting range safety; and
! Any remaining money in each fiscal year must be
transferred to the victim services fund for crime victim
services grants.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, add article 37 to title2
39 as follows:3
ARTICLE 374
Firearms and Ammunition Excise Tax5
PART 16
FIREARMS AND AMMUNITION EXCISE TAX7
39-37-101. Short title. T
HE SHORT TITLE OF THIS ACT IS THE8
"C
RIME VICTIM AND SURVIVOR SERVICES FUNDING SECURITY ACT".9
39-37-102. Legislative declaration. (1) T
HE GENERAL ASSEMBLY10
FINDS AND DECLARES THAT:11
(a) C
OLORADO NEEDS CONSISTENT AND RELIABLE FUNDING FROM12
THE STATE TO SUSTAIN THE SERVICES CRIME VICTIMS DEPEND ON ,13
INCLUDING WRAPAROUND SERVICES , HOUSING ASSISTANCE , LEGAL14
ADVOCACY, EMERGENCY SHELTER , LONG-TERM SAFE HOUSING, CASE15
MANAGEMENT, ON-SITE CRISIS RESPONSE, EMERGENCY FINANCIAL16
ASSISTANCE, COUNSELING, AND MORE;17
1349-3- (b) INCONSISTENT AND FLUCTUATING FUNDING HURTS VICTIM AND1
SURVIVOR SERVICE PROVIDERS ALIKE . MANY AGENCIES ARE ALREADY2
WORKING BEYOND THEIR MEANS TO ATTEMPT TO MEET THE GROWING3
NEEDS OF VICTIMS AND SURVIVORS IN THEIR COMMUNITIES .4
(c) O
VER THE LAST SEVERAL YEARS, AGENCIES HAVE MADE THE5
DIFFICULT DECISION TO DOWNSIZE DUE TO A LACK OF FUNDING WHILE , AT6
THE SAME TIME, MORE VICTIMS AND SURVIVORS ARE SEEKING EXISTING7
SERVICES AND MORE COMPLEX LEVELS OF SERVICES ;8
(d) A
CCESS TO A FIREARM MAKES IT FIVE TIMES MORE LIKELY9
THAT A WOMAN WILL DIE AT THE HANDS OF AN INTIMATE PARTNER . EVERY10
MONTH, SEVENTY WOMEN NATIONWIDE , ON AVERAGE, ARE SHOT AND11
KILLED BY AN INTIMATE PARTNER. OVER THIRTEEN PERCENT OF WOMEN12
IN AMERICA ALIVE TODAY, AROUND TWENTY MILLION WOMEN , HAVE BEEN13
THREATENED BY AN INTIMATE PARTNER USING A FIREARM . IN THE UNITED14
S
TATES, BETWEEN 2014 AND 2019, SIXTY PERCENT OF MASS SHOOTING15
EVENTS WERE FOUND TO BE DOMESTIC VIOLENCE ATTACKS OR TO HAVE16
BEEN PERPETRATED BY THOSE WITH A HISTORY OF DOMESTIC VIOLENCE .17
18
(e) THE EXCISE TAX ON THE NET TAXABLE SALES OF FIREARMS19
DEALERS, FIREARMS MANUFACTURERS , AND AMMUNITION VENDORS FOR20
RETAIL SALES IN THIS STATE IS ANALOGOUS TO LONGSTANDING FEDERAL21
LAW, WHICH HAS, SINCE 1919, PLACED A TEN TO ELEVEN PERCENT EXCISE22
TAX ON THE SALE OF FIREARMS AND AMMUNITION BY MANUFACTURERS ,23
PRODUCERS, AND IMPORTERS;24
(f) REVENUE FROM THIS FEDERAL EXCISE TAX HAS BEEN USED ,25
SINCE PASSAGE OF THE FEDERAL "PITTMAN-ROBERTSON WILDLIFE26
R
ESTORATION ACT" IN 1937, TO FUND WILDLIFE CONSERVATION EFFORTS27
1349
-4- THAT REMEDIATE THE EFFECTS THAT FIREARMS AND AMMUNITION HAVE1
ON WILDLIFE POPULATIONS THROUGH GAME HUNTING , PARTICULARLY2
THROUGH GRANTS TO STATE WILDLIFE AGENCIES , AND FOR3
CONSERVATION-RELATED RESEARCH, TECHNICAL ASSISTANCE, HUNTER4
SAFETY, AND HUNTER DEVELOPMENT ;5
(g) THIS ACT WILL SIMILARLY PLACE A REASONABLE STATE6
SURTAX ON FIREARM AND AMMUNITION INDUSTRY MEMBERS THAT PROFIT7
FROM THE SALE OF FIREARMS AND AMMUNITION IN ORDER TO GENERATE8
SUSTAINED REVENUE FOR PROGRAMS THAT ARE DESIGNED TO REMEDIATE9
THE DEVASTATING IMPACTS OF THESE PRODUCTS ON FAMILIES AND10
COMMUNITIES ACROSS THIS STATE ;11
(h) THE NATIONAL RIFLE ASSOCIATION HAS REFERRED TO THE12
FEDERAL EXCISE TAX SCHEME AS A "LEGISLATIVE MODEL" AND "FRIEND OF13
THE HUNTER ", AND THE NATIONAL SHOOTING SPORTS14
F
OUNDATION(NSSF) HAS REPEATEDLY EMPHASIZED THE IMPORTANCE OF15
THIS FEDERAL FIREARM INDUSTRY EXCISE TAX AS WELL . A 201916
STATEMENT BY AN NSSF DIRECTOR PUBLISHED ON THE NSSF'S WEBSITE17
EMPHASIZED THAT "AN OFTEN OVERLOOKED , AND CERTAINLY18
UNDER-COMMUNICATED BENEFIT , IS THE IMPACT THAT EXCISE TAXES ON19
FIREARMS AND AMMUNITION HAVE ON CONSERVATION AND WILDLIFE20
POPULATIONS", AND A SIMILAR 2018 STATEMENT FROM NSSF PRAISED21
K
EY PITTMAN AND WILLIS ROBERTSON, THE LEGISLATORS WHO22
SPONSORED THE FEDERAL EXCISE TAX , AS "HEROES OF THE MOST23
SUCCESSFUL CONSERVATION MODEL IN THE WORLD ".24
(i) THIS ACT WILL SIMILARLY PROVIDE DEDICATED REVENUE TO25
SUSTAIN AND EXPAND EFFECTIVE GUN VIOLENCE PREVENTION , HEALING,26
AND RECOVERY PROGRAMS FOR FAMILIES AND COMMUNITIES ACROSS27
1349
-5- COLORADO, PARTICULARLY IN COMMUNITIES MOST DISPROPORTIONATELY1
IMPACTED BY GUN VIOLENCE;2
(j) THIS ACT IS CONSISTENT WITH OUR NATION'S LONGSTANDING3
HISTORICAL TRADITION OF REGULATING COMMERCIAL FIREARM AND4
AMMUNITION MANUFACTURERS AND SELLERS , INCLUDING THROUGH5
FEDERAL, STATE, AND LOCAL TAXES ON THIS COMMERCIAL ACTIVITY . AN6
1883
CALIFORNIA STATUTE , FOR INSTANCE , DIRECTED LOCAL7
GOVERNMENTS TO PROVIDE FOR PAYMENT OF ALL REVENUE ASSESSED AS8
A TAX, OR RECEIVED FOR LICENSES, ON THE STORAGE, MANUFACTURE, AND9
SALE OF GUNPOWDER AND RELATED PRODUCTS IN ORDER TO FUND A10
"F
IREMAN'S CHARITABLE FUND" TO SUPPORT PROFESSIONALS TASKED11
WITH REMEDIATING THE COLLATERAL IMPACTS OF FIREARM -RELATED12
COMMERCIAL ACTIVITY ON PUBLIC SAFETY THROUGH FIRE RISK .13
(k) IN THE HISTORICAL RECORD , OTHER STATES, INCLUDING14
M
ISSISSIPPI (1844), NORTH CAROLINA (1857), GEORGIA (1866),15
A
LABAMA (1867), THE THEN-INDEPENDENT KINGDOM OF HAWAII (1870),16
N
EBRASKA (1895), FLORIDA (1898), WYOMING (1899), AND VIRGINIA17
(1926),
HAVE SIMILARLY ENACTED LONGSTANDING COMMERCIAL ,18
OCCUPATIONAL, OR OTHER TAXES ON THOSE SELLING , PURCHASING, OR19
POSSESSING FIREARMS AND OTHER DANGEROUS WEAPONS ;20
(l) THE TAX PROPOSED IN THIS ACT MIRRORS THE21
FEDERAL EXCISE TAX ON FIREARM AND AMMUNITION INDUSTRY22
PARTICIPANTS AND IS SIMILARLY DEDICATED TO FUNDING PROGRAMS TO23
REMEDIATE THE DIRECT COSTS TO INDIVIDUALS AND COMMUNITIES24
RESULTING FROM THE ACCESSIBILITY OF FIREARMS AND AMMUNITION IN25
THIS STATE.26
39-37-103. Definitions. A
S USED IN THIS ARTICLE 37, UNLESS THE27
1349
-6- CONTEXT OTHERWISE REQUIRES :1
(1) "A
MMUNITION" MEANS AMMUNITION OR CARTRIDGE CASES ,2
PRIMERS, BULLETS, OR PROPELLANT POWDER DESIGNED FOR USE IN ANY3
FIREARM.4
(2) "A
MMUNITION VENDOR" MEANS ANY PERSON WHO ENGAGES IN5
ANY RETAIL SALE OF AMMUNITION TO A CONSUMER IN THIS STATE .6
(3) "DOING BUSINESS IN THIS STATE " MEANS THE SELLING,7
LEASING, OR DELIVERING IN THIS STATE, OR ANY ACTIVITY IN THIS STATE8
IN CONNECTION WITH THE SELLING, LEASING, OR DELIVERING IN THIS9
STATE, OF FIREARMS, FIREARMS PRECURSOR PARTS, OR AMMUNITION BY10
A RETAIL SALE, FOR USE, STORAGE, DISTRIBUTION, OR CONSUMPTION,11
WITHIN THIS STATE BY A PERSON WHO:12
(a) MAINTAINS WITHIN THIS STATE, DIRECTLY OR INDIRECTLY OR13
BY A SUBSIDIARY, AN OFFICE, DISTRIBUTION FACILITY, SALESROOM,14
WAREHOUSE, STORAGE PLACE, OR OTHER SIMILAR PLACE OF BUSINESS,15
INCLUDING THE EMPLOYMENT OF A RESIDENT OF THIS STATE WHO WORKS16
FROM A HOME OFFICE IN THIS STATE; OR17
(b) SOLICITS, EITHER BY DIRECT REPRESENTATIVES, INDIRECT18
REPRESENTATIVES, MANUFACTURERS' AGENTS, BY DISTRIBUTION OF19
CATALOGUES OR OTHER ADVERTISING, BY USE OF ANY COMMUNICATION20
MEDIA, OR BY USE OF THE NEWSPAPER, RADIO, OR TELEVISION21
ADVERTISING MEDIA, OR BY ANY OTHER MEANS WHATSOEVER, BUSINESS22
FROM PERSONS RESIDING IN THIS STATE AND BY REASON THEREOF23
RECEIVING ORDERS FROM, OR SELLING OR LEASING TANGIBLE PERSONAL24
PROPERTY TO, SUCH PERSONS RESIDING IN THIS STATE FOR USE,25
CONSUMPTION, DISTRIBUTION, AND STORAGE, FOR USE OR CONSUMPTION26
IN THIS STATE DURING THE FOLLOWING PERIODS :27
1349
-7- (I) AN ENTIRE CALENDAR YEAR IF, IN THE PREVIOUS CALENDAR1
YEAR, THE PERSON HAS MADE RETAIL SALES OF FIREARMS , FIREARMS2
PRECURSOR PARTS, OR AMMUNITION IN THIS STATE EXCEEDING TWENTY3
THOUSAND DOLLARS; OR4
(II) ON AND AFTER THE FIRST DAY OF THE MONTH AFTER THE5
NINETIETH DAY AFTER THE PERSON HAS MADE RETAIL SALES OF FIREARMS,6
FIREARMS PRECURSOR PARTS, OR AMMUNITION IN THIS STATE IN THE7
CURRENT CALENDAR YEAR THAT EXCEED TWENTY THOUSAND DOLLARS .8
(4) "EXCISE TAX" OR "TAX" MEANS THE TAX IMPOSED BY THIS9
ARTICLE 37.10
(5) "EXECUTIVE DIRECTOR" MEANS THE EXECUTIVE DIRECTOR OF11
THE DEPARTMENT OF REVENUE .12
(6) "FIREARM" OR "GUN" MEANS A FIREARM AS DEFINED IN13
SECTION 18-12-101 (1)(b.7) AND ANY INSTRUMENT OR DEVICE DESCRIBED14
IN SECTION 18-1-901 (3)(h), 18-12-401 (1)(a), OR 18-12-506 (2).15
(7) "FIREARM PRECURSOR PART " OR "GUN PRECURSOR PART"16
MEANS:17
(a) A
N UNFINISHED FRAME OR RECEIVER AS DEFINED IN SECTION18
18-12-101 (1)(l);19
(b) A
FIRE CONTROL COMPONENT AS DEFINED IN SECTION20
18-12-101 (1)(c.3);21
(c) A
DEVICE MARKETED OR SOLD TO THE PUBLIC THAT IS22
DESIGNED OR ADAPTED TO BE INSERTED INTO , AFFIXED ONTO, OR USED IN23
CONJUNCTION WITH A FIREARM IF THE DEVICE IS:24
(I) R
EASONABLY DESIGNED OR INTENDED TO BE USED TO INCREASE25
A FIREARM'S RATE OF FIRE, CONCEALABILITY, MAGAZINE CAPACITY, OR26
DESTRUCTIVE CAPACITY; OR27
1349
-8- (II) REASONABLY DESIGNED OR INTENDED TO BE USED TO1
INCREASE A FIREARM'S STABILITY AND HANDLING WHEN THE FIREARM IS2
REPEATEDLY FIRED; OR3
(d) A
NY MACHINE OR DEVICE THAT IS MARKETED OR SOLD TO THE4
PUBLIC THAT IS REASONABLY DESIGNED OR INTENDED TO BE USED TO5
MANUFACTURE OR PRODUCE A FIREARM .6(8) "FIREARMS DEALER" OR "GUN DEALER" MEANS ANY PERSON7
WHO IS A FEDERALLY LICENSED FIREARMS DEALER AS DEFINED IN SECTION8
18-12-101 (1)(b.4)
OR A LICENSED GUN DEALER AS DEFINED IN SECTION9
18-12-506
(6).10
(9) "FIREARMS MANUFACTURER " OR "GUN MANUFACTURER"11
MEANS ANY PERSON WHO IS LICENSED TO MANUFACTURE FIREARMS OR12
AMMUNITION PURSUANT TO 18 U.S.C. SEC. 921 ET SEQ. AND WHO13
ENGAGES IN ANY RETAIL SALE OF A FIREARM, FIREARM PRECURSOR PART,14
OR AMMUNITION TO A CONSUMER IN THIS STATE .15
(10) "FUND" MEANS THE FIREARMS AND AMMUNITION EXCISE TAX16
CASH FUND CREATED IN SECTION 39-37-301 (1)(a).17
18
(11) (a) "LAW ENFORCEMENT AGENCY " MEANS A DEPARTMENT OR19
AGENCY OF THE STATE OR OF A COUNTY , CITY, CITY AND COUNTY, OR20
TOWN WITHIN THE STATE THAT EMPLOYS AT LEAST ONE PEACE OFFICER21
WHO IS AUTHORIZED TO CARRY A FIREARM WHILE ON DUTY .22
(b) "L
AW ENFORCEMENT AGENCY " INCLUDES A FEDERAL LAW23
ENFORCEMENT AGENCY AND A TRIBAL LAW ENFORCEMENT AGENCY .24 (12) "NET TAXABLE SALES" MEANS THE AGGREGATE PURCHASE25
PRICE RECEIVED OR DUE IN MONEY, CREDITS, OR PROPERTY, OR OTHER26
CONSIDERATION VALUED IN MONEY FROM ALL RETAIL SALES WITHIN THIS27
1349
-9- STATE, AND EMBRACED WITHIN THE PROVISIONS OF THIS ARTICLE, LESS1
DEDUCTIONS FOR:2
(a) AN AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY3
EXEMPT FROM TAX PURSUANT TO SECTION 39-37-105;4
(b) AN AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY5
RETURNED BY THE PURCHASER WHEN THE FULL SALE PRICE THEREOF IS6
REFUNDED WHETHER IN CASH OR BY CREDIT ; AND7
(c) AN AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY8
SOLD ON ACCOUNT FOUND TO BE WORTHLESS AND ACTUALLY CHARGED9
OFF BY THE TAXPAYER FOR INCOME TAX PURPOSES, BUT IF ANY SUCH10
ACCOUNTS ARE THEREAFTER COLLECTED BY THE TAXPAYER, A TAX SHALL11
BE PAID UPON THE AMOUNTS COLLECTED .12
(13) (a) "PEACE OFFICER" MEANS A CERTIFIED PEACE OFFICER13
DESCRIBED IN SECTION 16-2.5-102.14
(b) "P
EACE OFFICER" INCLUDES A POLICE OFFICER OR CRIMINAL15
INVESTIGATOR EMPLOYED BY A FEDERAL OR TRIBAL LAW ENFORCEMENT16
AGENCY AND A QUALIFIED RETIRED LAW ENFORCEMENT OFFICER , AS17
DEFINED IN 18 U.S.C. SEC. 926C (c).18 (14) "PERSON" HAS THE SAME MEANING AS SET FORTH IN SECTION19
39-26-102 (6.3).20
(15) (a) "PURCHASE PRICE" MEANS THE AGGREGATE21
CONSIDERATION VALUED IN MONEY PAID OR DELIVERED OR PROMISED TO22
BE PAID OR DELIVERED BY THE USER OR CONSUMER IN CONSUMMATION OF23
A SALE, EXCLUSIVE OF:24
(I) THE EXCISE TAX;25
(II) ANY DIRECT TAX IMPOSED BY THE FEDERAL GOVERNMENT ;26
(III) ANY SALES OR USE TAX IMPOSED BY THIS STATE OR BY ANY27
1349
-10- POLITICAL SUBDIVISION THEREOF;1
(IV) ANY RETAIL DELIVERY FEE AND ENTERPRISE RETAIL2
DELIVERY FEES IMPOSED OR COLLECTED AS SPECIFIED IN SECTION3
43-4-218;4
(V) ANOTHER TAX OR FEE IMPOSED BY A GOVERNMENTAL ENTITY5
THAT IS COLLECTED AT THE SAME TIME AS THE EXCISE TAX .6
(b) FOR PURPOSES OF THIS ARTICLE 37, "PURCHASE PRICE"7
INCLUDES THE FULL PURCHASE PRICE OF THE FIREARM, FIREARM8
PRECURSOR PART, OR AMMUNITION SOLD AFTER MANUFACTURE OR AFTER9
HAVING BEEN MADE TO ORDER AND INCLUDES THE FULL PURCHASE PRICE10
FOR MATERIAL USED AND THE SERVICE PERFORMED IN CONNECTION11
THEREWITH, AND THE PROFIT THEREON, INCLUDED IN THE PRICE CHARGED12
TO THE USER OR CONSUMER.13
(16) "RETAIL SALE" MEANS ALL SALES MADE WITHIN THIS STATE14
EXCEPT WHOLESALE SALES.15
(17) "SALE"MEANS THE ACQUISITION FOR ANY CONSIDERATION BY16
ANY PERSON OF A FIREARM, FIREARM PRECURSOR PART, OR AMMUNITION17
SUBJECT TO THE EXCISE TAX INCLUDING INSTALLMENT AND CREDIT SALES18
AND THE EXCHANGE OF SUCH PROPERTY AS WELL AS THE SALE THEREOF19
FOR MONEY AND EVERY SUCH TRANSACTION , CONDITIONAL OR20
OTHERWISE, FOR A CONSIDERATION CONSTITUTING A SALE .21
(18) "VENDOR" MEANS A PERSON DOING BUSINESS IN THIS STATE22
AS AN AMMUNITION VENDOR, FIREARMS DEALER, OR A FIREARMS23
MANUFACTURER OR ANY COMBINATION THEREOF .24
(19) "WHOLESALER" MEANS A PERSON DOING A REGULARLY25
ORGANIZED WHOLESALE OR JOBBING BUSINESS AND KNOWN TO THE TRADE26
AS SUCH AND SELLING TO RETAIL MERCHANTS, JOBBERS, DEALERS, OR27
1349
-11- OTHER WHOLESALERS, FOR THE PURPOSE OF RESALE.1
(20) (a) "WHOLESALE SALE" MEANS: 2
(I) A SALE BY A WHOLESALER TO A VENDOR OR OTHER3
WHOLESALER FOR RESALE; OR4
(II) A SALE TO A PERSON ENGAGED IN THE BUSINESS OF5
MANUFACTURING, COMPOUNDING, OR FURNISHING FOR SALE, PROFIT, OR6
USE ANY PROPERTY WHICH ENTERS INTO THE PROCESSING OF OR BECOMES7
AN INGREDIENT OR COMPONENT PART OF THE PRODUCT WHICH IS8
MANUFACTURED, COMPOUNDED, OR FURNISHED.9
(b) "WHOLESALE SALE" DOES NOT INCLUDE A SALE BY A10
WHOLESALER TO A USER OR CONSUMER NOT FOR RESALE .11
39-37-104. Firearms, firearm precursor parts, and12
ammunition - excise tax levied upon gross taxable sales - tax rate.13
(1) ON AND AFTER APRIL 1, 2025, THERE IS LEVIED AN EXCISE TAX UPON14
EVERY VENDOR AT THE RATE OF NINE PERCENT OF THE GROSS TAXABLE15
SALES FROM THE RETAIL SALE IN THIS STATE OF ANY FIREARM , FIREARM16
PRECURSOR PART, OR AMMUNITION. EVERY VENDOR SHALL PAY THE TAX17
LEVIED BY THIS SECTION TO THE EXECUTIVE DIRECTOR IN ACCORDANCE18
WITH THE PROVISIONS OF THIS PART 1.19
(2) THE DETERMINATION OF WHETHER A RETAIL SALE OCCURS IN20
THIS STATE IS GOVERNED BY THE PROVISIONS SET FORTH IN SECTION21
39-26-104 (3)(a)(I) TO (3)(a)(V) AND THE DEFINITIONS SET FORTH IN22
SECTION 39-26-104 (3)(d)(I) AND (3)(d)(II).23
39-37-105. Exemption. THE PURCHASE PRICE PAID IN24
CONSUMMATION OF THE RETAIL SALE OF ANY FIREARM , FIREARM25
PRECURSOR PART, OR AMMUNITION TO A PEACE OFFICER OR A LAW26
ENFORCEMENT AGENCY EMPLOYING THAT PEACE OFFICER OR TO AN27
1349
-12- ACTIVE DUTY MEMBER OF THE ARMED FORCES OF THE UNITED STATES IS1
EXEMPT FROM TAXATION PURSUANT TO THIS ARTICLE 37.2
39-37-106. Administration and enforcement - disputes and3
refunds - rules. (1) THE EXECUTIVE DIRECTOR SHALL ADMINISTER AND4
ENFORCE THE TAX LEVIED PURSUANT TO THIS PART 1 IN ACCORDANCE5
WITH THE PROVISIONS OF ARTICLE 21 OF THIS TITLE 39.6
(2) THE BURDEN OF PROVING THAT A SALE OF A FIREARM, FIREARM7
PRECURSOR PART, OR AMMUNITION IS NOT SUBJECT TO OR IS EXEMPT FROM8
THE EXCISE TAX, OR THAT A VENDOR IS NOT DOING BUSINESS IN THIS9
STATE, AS DEFINED IN SECTION 39-37-103 (3), OR IS OTHERWISE NOT10
REQUIRED TO MAKE A RETURN OR TO REMIT TAX PURSUANT TO THIS11
ARTICLE 37, SHALL BE ON THE VENDOR UNDER SUCH REASONABLE12
REQUIREMENTS OF PROOF AS THE EXECUTIVE DIRECTOR MAY PRESCRIBE13
BY RULE.14
(3) (a) THE EXECUTIVE DIRECTOR SHALL MAKE A REFUND OR15
ALLOW A CREDIT TO ANY VENDOR THAT ESTABLISHES THAT THE VENDOR16
HAS OVERPAID THE TAX DUE PURSUANT TO THIS ARTICLE 37. NO SUCH17
REFUND SHALL BE MADE OR CREDIT ALLOWED IN AN AMOUNT GREATER18
THAN THE TAX PAID.19
(b) THE VENDOR MUST FILE ANY CLAIM FOR REFUND OR CREDIT20
UNDER THIS SECTION WITHIN THREE YEARS AFTER THE DUE DATE OF THE21
RETURN SHOWING THE OVERPAYMENT. THE CLAIM MUST BE MADE ON22
FORMS PRESCRIBED BY THE EXECUTIVE DIRECTOR AND MUST INCLUDE23
SUCH PERTINENT DATA , INFORMATION, OR DOCUMENTATION AS THE24
EXECUTIVE DIRECTOR MAY REQUIRE .25
(c) UPON RECEIPT OF THE APPLICATION AND PROOF OF THE26
MATTERS CONTAINED THEREIN, THE EXECUTIVE DIRECTOR SHALL GIVE27
1349
-13- NOTICE TO THE VENDOR IN WRITING OF THE EXECUTIVE DIRECTOR 'S1
DECISION. AGGRIEVED VENDORS MAY PETITION THE EXECUTIVE DIRECTOR2
FOR A HEARING ON THE CLAIM IN THE MANNER PROVIDED IN SECTION3
39-21-104.4
(4) THE EXECUTIVE DIRECTOR SHALL PROMULGATE RULES FOR THE5
IMPLEMENTATION OF THIS PART 1.6
39-37-107. Registration required. (1) (a) IT IS UNLAWFUL FOR7
ANY PERSON TO ENGAGE IN THE BUSINESS OF AN AMMUNITION VENDOR, A8
FIREARMS DEALER, OR A FIREARMS MANUFACTURER IN THIS STATE9
WITHOUT FIRST HAVING REGISTERED AS A VENDOR WITH THE EXECUTIVE10
DIRECTOR. A REGISTRATION APPLICATION PROPERLY FILED ON A FORM11
PRESCRIBED BY THE EXECUTIVE DIRECTOR AND ACCEPTED BY THE12
EXECUTIVE DIRECTOR IS VALID UNTIL DECEMBER 31 OF THE NEXT13
ODD-NUMBERED YEAR FOLLOWING THE DATE OF REGISTRATION , UNLESS14
SOONER CANCELLED OR REVOKED. A PERSON REGISTERING PURSUANT TO15
THIS SUBSECTION (1) SHALL DISCLOSE THE NAME OF THE VENDOR AND THE16
VENDOR'S BUSINESS LOCATION, INCLUDING THE STREET NUMBER OF THE17
VENDOR'S BUSINESS LOCATION, AND ANY OTHER FACTS THE EXECUTIVE18
DIRECTOR MAY REQUIRE.19
(b) IT IS THE DUTY OF EVERY VENDOR ON OR BEFORE JANUARY 120
OF EACH EVEN- NUMBERED YEAR TO RENEW THE VENDOR'S REGISTRATION21
IF THE VENDOR REMAINS IN RETAIL BUSINESS OR LIABLE TO ACCOUNT FOR22
THE TAX LEVIED PURSUANT TO THIS ARTICLE 37.23
(c) IF A VENDOR MAKES RETAIL SALES AT TWO OR MORE SEPARATE24
PLACES OF BUSINESS IN THIS STATE, A SEPARATE REGISTRATION FOR EACH25
PLACE OF BUSINESS IS REQUIRED.26
(2) THE EXECUTIVE DIRECTOR, AFTER REASONABLE NOTICE AND27
1349
-14- A HEARING, MAY REVOKE THE REGISTRATION OF ANY PERSON FOUND BY1
THE EXECUTIVE DIRECTOR TO HAVE VIOLATED ANY PROVISION OF THIS2
ARTICLE 37. ANY FINDING AND ORDER OF THE EXECUTIVE DIRECTOR3
REVOKING THE REGISTRATION OF ANY VENDOR IS SUBJECT TO REVIEW BY4
THE DISTRICT COURT OF THE DISTRICT WHERE THE BUSINESS OF THE5
VENDOR IS CONDUCTED, UPON APPLICATION OF THE VENDOR. THE6
PROCEDURE FOR REVIEW MUST BE, AS NEARLY AS POSSIBLE, THE SAME AS7
PROVIDED FOR THE REVIEW OF FINDINGS AS PROVIDED BY PROCEEDINGS IN8
THE NATURE OF CERTIORARI.9
(3) (a) ANY VENDOR WHO MAKES RETAIL SALES SUBJECT TO THE10
EXCISE TAX WITHOUT REGISTERING COMMITS A PETTY OFFENSE AND SHALL11
BE PUNISHED ACCORDING TO SECTION 18-1.3-503.12
(b) ANY VENDOR WHO MAKES RETAIL SALES SUBJECT TO THE13
EXCISE TAX WITHOUT REGISTERING MAY ALSO BE SUBJECT TO A CIVIL14
PENALTY OF FIFTY DOLLARS PER DAY UP TO A MAXIMUM PENALTY OF ONE15
THOUSAND DOLLARS. THE EXECUTIVE DIRECTOR SHALL ASSESS THE16
PENALTY IMPOSED BY THIS SUBSECTION (3)(b) IN THE SAME MANNER AS17
THE TAXES, PENALTIES, AND INTEREST IMPOSED BY THIS ARTICLE 37. THE18
EXECUTIVE DIRECTOR MAY WAIVE OR REDUCE THE PENALTY ASSESSED19
PURSUANT TO THIS SUBSECTION (3)(b) IF THE VENDOR'S FAILURE TO20
REGISTER IS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT OR21
INTENT TO DEFRAUD.22
39-37-108. Books and records to be preserved. (1) E VERY 23
VENDOR SHALL KEEP COMPL ETE AND ACCURATE RECORDS NECESSARY FOR24
THE DETERMINATION OF THE CORRECT TAX LIABILITY , INCLUDING25
ITEMIZED INVOICES OF ALL RETAIL SALES OF ANY FIREARMS , FIREARM26
PRECURSOR PARTS, OR AMMUNITION IN THIS STATE.27
1349
-15- (2) A VENDOR SHALL PROVIDE A COPY OF THE RECORDS1
REQUIRED TO BE KEPT PURSUANT TO SUBSECTION (1) OF THIS SECTION,2
AND ANY OTHER RECORDS DEEMED NECESSARY BY THE EXECUTIVE3
DIRECTOR FOR THE DETERMINATION OF THE CORRECT TAX LIABILITY TO4
THE EXECUTIVE DIRECTOR, IF SO REQUESTED. THE EXECUTIVE DIRECTOR5
MAY ESTABLISH THE ACCEPTABLE FORM OF SUCH RECORDS .6
39-37-109. Returns and remittance of tax - civil penalty.7
(1) E
VERY
VENDOR SHALL FILE A RETURN WITH THE EXECUTIVE8
DIRECTOR EACH MONTH . THE RETURN, WHICH MUST BE UPON FORMS9
PRESCRIBED AND FURNISHED BY THE EXECUTIVE DIRECTOR, MUST10
CONTAIN THE NET TAXABLE SALES FROM THE RETAIL SALE IN THIS STATE11
OF ANY FIREARM, FIREARM PRECURSOR PART, OR AMMUNITION BY THE 12
VENDOR DURING THE PRECEDING MONTH , THE TAX DUE THEREON, AND13
ANY OTHER INFORMATION THAT THE EXECUTIVE DIRECTOR MAY14
REASONABLY REQUIRE.15
(2) E
VERY
VENDOR SHALL FILE THE RETURN REQUIRED BY16
SUBSECTION (1) OF THIS SECTION WITH THE EXECUTIVE DIRECTOR BY THE17
TWENTIETH DAY OF THE MONTH FOLLOWING THE MONTH REPORTED AND18
WITH THE REPORT SHALL REMIT THE AMOUNT OF TAX DUE . THE VENDOR19
SHALL FILE THE RETURN REQUIRED BY SUBSECTION (1) OF THIS SECTION20
ELECTRONICALLY AND REMIT THE AMOUNT OF TAX DUE BY ELECTRONIC21
FUNDS TRANSFER.22
(3) THE EXECUTIVE DIRECTOR MAY EXTEND THE TIME FOR FILING23
A RETURN AND REMITTING THE TAX DUE FOR GOOD CAUSE SHOWN OR24
UNDER SUCH REASONABLE RULES AS THE EXECUTIVE DIRECTOR MAY25
PROMULGATE.26
(4) IF A PERSON NEGLECTS OR REFUSES TO FILE A TIMELY RETURN27
1349
-16- OR PAYMENT OF THE TAX, TO PAY OR CORRECTLY ACCOUNT FOR ANY TAX1
AS REQUIRED BY THIS ARTICLE 37, OR TO KEEP COMPLETE AND ACCURATE2
RECORDS, AS REQUIRED BY SECTION 39-37-109, THE EXECUTIVE DIRECTOR3
SHALL MAKE AN ESTIMATE, BASED UPON THE INFORMATION AVAILABLE,4
OF THE AMOUNT OF TAX DUE OR NOT ACC OUNTED FOR OR INCORRECTLY5
ACCOUNTED FOR ON A RETURN FOR THE PERIOD FOR WHICH THE VENDOR6
IS DELINQUENT. THE EXECUTIVE DIRECTOR SHALL ADD TO THE ESTIMATED7
AMOUNT OF TAX DUE OR NOT ACCOUNTED FOR OR INCORRECTLY8
ACCOUNTED FOR INTEREST, IF APPLICABLE PURSUANT TO SECTION9
39-21-110.5, AND A PENALTY EQUAL TO THE GREATER OF :10
(a) FIFTEEN DOLLARS; OR11
(b) TEN PERCENT OF SUCH UNPAID, UNACCOUNTED, OR12
INCORRECTLY ACCOUNTED FOR AMOUNT OF TAX , PLUS ONE-HALF PERCENT13
PER MONTH FROM THE DATE WHEN DUE , NOT TO EXCEED EIGHTEEN14
PERCENT IN THE AGGREGATE.15
39-37-110. Distribution of tax collected. (1) E ACH MONTH, THE16
STATE TREASURER SHALL CREDIT THE MONEY COLLECTED FOR PAYMENT17
OF THE TAX LEVIED PURSUANT TO THIS PART 1 TO THE OLD AGE PENSION18
FUND CREATED IN SECTION 1 OF ARTICLE XXIV OF THE STATE19
CONSTITUTION IN ACCORDANCE WITH SECTION 2 (a) AND (f) OF ARTICLE20
XXIV
OF THE STATE CONSTITUTION AND SHALL FURTHER TRANSFER AN21
AMOUNT EQUAL TO THIS AMOUNT FROM THE OLD AGE PENSION FUND TO22
THE GENERAL FUND IN ACCORDANCE WITH SECTION 7 (c) OF ARTICLE23
XXIV
OF THE STATE CONSTITUTION.24
(2) E
ACH MONTH, THE STATE TREASURER SHALL TRANSFER AN25
AMOUNT EQUAL TO THE AMOUNT OF MONEY COLLECTED FOR PAYMENT OF26
THE TAX LEVIED PURSUANT TO THIS PART 1 FROM THE GENERAL FUND TO27
1349
-17- THE FUND FOR DISTRIBUTION IN ACCORDANCE WITH SECTION 39-37-3011
(2).2
39-37-111. Prohibited acts - penalties. I T IS UNLAWFUL FOR ANY3
VENDOR TO WILLFULLY MAKE ANY FALSE OR FRAUDULENT RETURN OR4
FALSE STATEMENT ON ANY RETURN OR TO WILLFULLY EVADE THE5
PAYMENT OF THE TAX, OR ANY PART OF THE TAX, LEVIED PURSUANT TO6
THIS PART 1. ANY VENDOR WHO WILLFULLY VIOLATES ANY PROVISION7
OF THIS PART 1 SHALL BE PUNISHED AS PROVIDED IN SECTION 39-21-118.8
39-37-112. Revenue and spending limitations.9
N
OTWITHSTANDING ANY LIMITATIONS ON REVENUE , SPENDING, OR10
APPROPRIATIONS CONTAINED IN SECTION 20 OF ARTICLE X OF THE STATE11
CONSTITUTION OR ANY OTHER PROVISION OF LAW , ALL REVENUE12
GENERATED BY THE EXCISE TAX LEVIED PURSUANT TO THIS PART 1 AS13
APPROVED BY THE VOTERS AT THE STATEWIDE ELECTION IN NOVEMBER14
2024,
MAY BE COLLECTED AND SPENT AS A VOTER -APPROVED REVENUE15
CHANGE AND SHALL NOT REQUIRE VOTER APPROVAL SUBSEQUENT TO THE16
VOTER APPROVAL REQUIRED PURSUANT TO PART 2 OF THIS ARTICLE 37.17
PART 218
SUBMISSION OF BALLOT ISSUE - FIREARMS AND19
AMMUNITION EXCISE TAX20
39-37-201. Submission of ballot issue - excise tax on firearms21
and ammunition - definition. (1) A
S USED IN THIS SECTION, "BALLOT22
ISSUE" MEANS THE QUESTION SUBMITTED TO VOTERS PURSUANT TO23
SUBSECTION (2) OF THIS SECTION.24
(2) A
T THE STATEWIDE ELECTION HELD IN NOVEMBER 2024, THE25
SECRETARY OF STATE SHALL SUBMIT TO THE REGISTERED ELECTORS OF26
THE STATE FOR THEIR APPROVAL OR REJECTION THE FOLLOWING BALLOT27
1349
-18- ISSUE: "SHALL STATE TAXES BE INCREASED BY $54,000,000 ANNUALLY TO1
FUND MENTAL HEALTH SERVICES, INCLUDING FOR AT-RISK YOUTH AND2
MILITARY VETERANS, SCHOOL SAFETY AND GUN VIOLENCE PREVENTION,3
AND SUPPORT SERVICES FOR VICTIMS OF DOMESTIC VIOLENCE AND OTHER4
VIOLENT CRIMES BY AUTHORIZING A TAX ON GUN DEALERS, GUN5
MANUFACTURERS, AND AMMUNITION VENDORS AT THE RATE OF 9% OF THE6
NET TAXABLE SALES FROM THE RETAIL SALE OF ANY GUN, GUN PRECURSOR7
PART, OR AMMUNITION, WITH THE STATE KEEPING AND SPENDING ALL OF8
THE NEW TAX REVENUE AS A VOTER -APPROVED REVENUE CHANGE ?"9
(3) F
OR PURPOSES OF SECTION 1-5-407, THE BALLOT ISSUE IS A10
PROPOSITION. SECTION 1-40-106 (3)(d) DOES NOT APPLY TO THE BALLOT11
ISSUE.12
PART 313
FIREARMS AND AMMUNITION EXCISE TAX CASH FUND14
39-37-301. Firearms and ammunition excise tax cash fund -15
creation - distribution. (1) (a) T
HE FIREARMS AND AMMUNITION EXCISE16
TAX CASH FUND IS CREATED IN THE STATE TREASURY . THE FUND CONSISTS17
OF MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION
39-37-11018
(2) AND ANY OTHER MONEY THAT THE GENERAL ASSEMBLY MAY19
APPROPRIATE OR TRANSFER TO THE FUND .20
(b) T
HE STATE TREASURER SHALL CREDIT ALL INTEREST AND21
INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE22
FUND TO THE FUND.23
(2) (a) E
XCEPT FOR ANY MONEY IN THE FUND THAT IS ANNUALLY24
APPROPRIATED BY THE GENERAL ASSEMBLY PURSUANT TO SUBSECTION25
(2)(b)
OF THIS SECTION, MONEY PAID INTO THE FUND PURSUANT TO26
SECTION
39-37-110 (2) OR CREDITED TO THE FUND PURSUANT TO27
1349
-19- SUBSECTION (1)(b) OF THIS SECTION MUST BE DISTRIBUTED FROM THE1
FUND AS FOLLOWS:2
(I) (A) T
HE FIRST
THIRTY-FIVE MILLION DOLLARS PAID INTO THE3
FUND IN THE FIRST FISCAL YEAR IN WHICH MONEY IS TRANSFERRED TO THE4
FUND MUST BE TRANSFERRED TO THE COLORADO CRIME VICTIM SERVICES5
FUND CREATED IN SECTION 24-33.5-505.5 (2) AND USED FOR CRIME VICTIM6
SERVICES GRANTS, AS DESCRIBED IN SECTION 24-33.5-505.5 (3);7
(B) F
OR EACH FISCAL YEAR THEREAFTER , THE
EXECUTIVE8
DIRECTOR OR THE EXECUTIVE DIRECTOR'S DESIGNEE SHALL ANNUALLY9
CALCULATE AND ADJUST THE AMOUNT REQUIRED TO BE TRANSFERRED10
PURSUANT TO SUBSECTION (2)(a)(I)(A) OF THIS SECTION FOR INFLATION11
OR DEFLATION AND SHALL ROUND THE ADJUSTED AMOUNT UPWARD OR12
DOWNWARD TO THE NEAREST ONE THOUSAND DOLLARS . INFLATION OR13
DEFLATION IS MEASURED BY THE ANNUAL PERCENTAGE CHANGE IN THE14
U
NITED STATES DEPARTMENT OF LABOR 'S BUREAU OF LABOR STATISTICS15
CONSUMER PRICE INDEX , OR A SUCCESSOR INDEX , FOR16
D
ENVER-AURORA-LAKEWOOD FOR "ALL ITEMS" PAID BY URBAN17
CONSUMERS.
THE STATE TREASURER SHALL TRANSFER THE AMOUNT18
CALCULATED BY THE EXECUTIVE DIRECTOR OR THE EXECUTIVE19
DIRECTOR'S DESIGNEE PURSUANT TO THIS SUBSECTION (2)(a)(I)(B) IN20
ACCORDANCE WITH THE REQUIREMENT IN SUBSECTION (2)(a)(I)(A) OF THIS21
SECTION.22
(II) A
FTER THE REQUIREMENT IN SUBSECTION (2)(a)(I) OF THIS23
SECTION IS MET, THE NEXT
TEN MILLION DOLLARS PAID INTO THE FUND IN24
EACH FISCAL YEAR MUST BE TRANSFERRED TO THE SCHOOL SECURITY25
DISBURSEMENT PROGRAM CASH FUND CREATED IN SECTION 24-33.5-181126
(1);27
1349
-20- (III) AFTER THE REQUIREMENT IN SUBSECTION (2)(a)(II) OF THIS1
SECTION IS MET, THE NEXT TEN MILLION DOLLARS PAID INTO THE FUND IN2
EACH FISCAL YEAR MUST BE TRANSFERRED TO THE BEHAVIORAL AND3
MENTAL HEALTH CASH FUND CREATED IN SECTION 24-75-230 (2)(a); AND4
(IV) AFTER THE REQUIREMENT IN SUBSECTION (2)(a)(III) OF THIS5
SECTION IS MET, ALL REMAINING MONEY PAID INTO THE FUND IN EACH6
FISCAL YEAR MUST BE TRANSFERRED TO THE COLORADO CRIME VICTIM7
SERVICES FUND CREATED IN SECTION 24-33.5-505.5 (2) AND USED FOR8
CRIME VICTIM SERVICES GRANTS, AS DESCRIBED IN SECTION 24-33.5-505.59
(3).10
(b) SUBJECT TO ANNUAL APPROPRIATION BY THE GENERAL11
ASSEMBLY, FOR STATE FISCAL YEAR 2024-25 AND ANY STATE FISCAL YEAR12
THEREAFTER, THE DEPARTMENT OF REVENUE MAY EXPEND MONEY FROM13
THE FUND FOR DIRECT AND INDIRECT COSTS ASSOCIATED WITH14
IMPLEMENTING AND ADMINISTERING THIS ARTICLE 37.15
(3) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION,16
ON JUNE 30, 2025 AND JUNE 30, 2026, THE STATE TREASURER SHALL17
TRANSFER FROM THE FUND TO THE GENERAL FUND AN AMOUNT OF MONEY18
EQUAL TO THE AMOUNT OF MONEY USED IN THE STATE FISCAL YEARS19
2024-25 AND 2025-26, FROM THE GENERAL FUND TO PAY THE COSTS OF20
IMPLEMENTING AND ADMINISTERING THIS ARTICLE 37.21
22
SECTION 2. In Colorado Revised Statutes, 24-33.5-505.5,23
amend (2), (3), and (5)(a) as follows:24
24-33.5-505.5. Colorado crime victim services fund - creation25
- uses - applications for grants - legislative declaration - repeal.26
(2) (a) The Colorado crime victim services fund is created in the state27
1349
-21- treasury and referred to in this section as the "fund". The fund consists of1
money transferred to the fund pursuant to subsection (4) of this section,2
MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION 39-37-3013 (2)(a)(I) AND (2)(a)(IV) and any other money that the general assembly4
may appropriate or transfer to the fund.5
(b) Money in PAID INTO the fund PURSUANT TO SUBSECTION (4) OF6
THIS SECTION is continuously appropriated to the division for crime victim7
services grants, as described in subsection (3) of this section.8
(c) M
ONEY PAID INTO THE FUND PURSUANT TO SECTION 39-37-3019
(2)(a)(I)
AND
(2)(a)(IV) MUST BE USED FOR CRIME VICTIM SERVICES10
GRANTS, AS DESCRIBED IN SUBSECTION (3) OF THIS SECTION.11
12
(d) THE STATE TREASURER SHALL CREDIT ALL INTEREST AND13
INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE14
FUND TO THE FUND.15
(3) The division shall award grants from the fund to governmental16
agencies and nonprofit organizations that provide services for crime17
victims, including attending to the needs of animal companions. A grant18
award may be used to enhance or provide services for crime victims
OR19
FOR THE PREVENTION OF CRIMES. The division shall award grants from the20
fund in accordance with the division's process for awarding grants21
described in section 24-33.5-507.22
(5) (a) The division may use up to five hundred thousand dollars23
of the money transferred to the fund pursuant to subsection (4) of this24
section and up to five percent of any other money transferred or25
appropriated to the fund for development and administrative costs26
incurred by the division pursuant to this section;
EXCEPT THAT THE27
1349
-22- DIVISION MAY USE UP TO TEN PERCENT OF THE MONEY TRANSFERRED TO1
THE FUND PURSUANT TO SECTION 39-37-301 (2)(a)(I) and (2)(a)(IV) FOR2
DEVELOPMENT AND ADMINISTRATIVE COSTS INCURRED BY THE DIVISION3
PURSUANT TO SUBSECTION (2)(c) OF THIS SECTION.4
SECTION 3. In Colorado Revised Statutes, amend5
24-33.5-1811 as follows:6
24-33.5-1811. School security disbursement program cash7
fund - repeal. (1) The school security disbursement program cash fund,8
referred to in this section as the "fund" is created in the state treasury. The9
fund consists of money TRANSFERRED TO THE FUND PURSUANT TO10
SECTION 39-37-301 (2)(a)(II) AND ANY OTHER MONEY that the general11
assembly may appropriate or transfer to the fund. The state treasurer shall12
credit all interest and income derived from the deposit and investment of13
money in the fund to the fund. Subject to annual appropriation by the14
general assembly, the department may expend money from the fund to15
implement the school security disbursement program created in section16
24-33.5-1810. The department may expend up to three percent of the17
amount appropriated to the fund in each fiscal year for the administrative18
expenses incurred in implementing the school security disbursement19
program.20
(2) This section is repealed, effective July 1, 2024. The state21
treasurer shall transfer all unexpended and unencumbered money in the22
fund on June 30, 2024, to the general fund JULY 1, 2032.23
SECTION 4. In Colorado Revised Statutes, 24-75-230, amend24
(2)(a), (3), and (5); and add (3.5) and (3.7) as follows:25
24-75-230. Behavioral and mental health cash fund - creation26
- allowable uses - task force - definitions - repeal. (2) (a) The27
1349
-23- behavioral and mental health cash fund is created in the state treasury.1
The fund consists of money credited to the fund in accordance with2
subsection (2)(b) of this section, MONEY TRANSFERRED TO THE FUND3
PURSUANT TO SECTION 39-37-301 (2)(a)(III), and any other money that the4
general assembly may appropriate or transfer to the fund. To respond to5
the public health emergency with respect to COVID-19 or its negative6
economic impacts or for the provision of government services, The7
general assembly may appropriate money from the fund to a department8
for behavioral health care.9
(3) (a) A department may expend money appropriated from the10
fund THAT WAS CREDITED TO THE FUND IN ACCORDANCE WITH11
SUBSECTION (2)(b) OF THIS SECTION for purposes permitted under the12
"American Rescue Plan Act of 2021" Pub.L. 117-2, as the act may be13
subsequently amended, and shall not use the money for any purpose14
prohibited by the act. A department or any person who receives SUCH15
money from the fund shall comply with any requirements set forth in16
section 24-75-226.17
(b) THE LIMITATIONS AND REQUIREMENTS SET FORTH IN18
SUBSECTION (3)(a) OF THIS SECTION DO NOT APPLY TO MONEY19
TRANSFERRED TO THE FUND PURSUANT TO SECTION 39-37-301 (2)(a)(III).20
(3.5) THE FIRST FIVE MILLION DOLLARS OF THE MONEY21
TRANSFERRED TO THE FUND PURSUANT TO SECTION 39-37-301 (2)(a)(III)22
MUST BE USED BY THE BEHAVIORAL HEALTH ADMINISTRATION,23
ESTABLISHED PURSUANT TO SECTION 27-50-102, FOR THE PURPOSE OF24
CONTINUING AND EXPANDING ACCESS TO BEHAVIORAL HEALTH CRISIS25
RESPONSE SYSTEM SERVICES FOR CHILDREN AND YOUTH IN ACCORDANCE26
WITH ARTICLE 60 OF TITLE 27.27
1349
-24- (3.7) AFTER THE REQUIREMENT IN SUBSECTION (3.5) OF THIS1
SECTION IS MET, THE NEXT FIVE MILLION DOLLARS OF THE MONEY2
TRANSFERRED TO THE FUND PURSUANT TO SECTION 39-37-201 (2)(a)(III)3
MUST BE USED BY THE BEHAVIORAL HEALTH ADMINISTRATION IN4
COORDINATION WITH THE DIVISION OF VETERANS AFFAIRS, CREATED IN5
SECTION 28-5-701 (1), FOR THE PURPOSE OF CONTINUING AND EXPANDING6
THE VETERANS MENTAL HEALTH SERVICES PROGRAM IN ACCORDANCE7
WITH SECTION 28-5-714.8
(5) This section is repealed, effective July 1, 2027 JULY 1, 2032. 9
SECTION 5. In Colorado Revised Statutes, 27-60-103, add (1.7)10
as follows:11
27-60-103. Behavioral health crisis response system - services12
- request for proposals - criteria - reporting - rules - definitions -13
repeal. (1.7) BEGINNING JANUARY 1, 2025, THE BHA SHALL USE THE14
MONEY TRANSFERRED TO THE BEHAVIORAL AND MENTAL HEALTH CASH15
FUND PURSUANT TO SECTIONS 24-75-230 (2)(a) AND 39-37-301 (2)(a)(III),16
TO CONTINUE AND EXPAND ACCESS TO BEHAVIORAL HEALTH CRISIS17
RESPONSE SYSTEM SERVICES FOR CHILDREN AND YOUTH IN ACCORDANCE18
WITH THIS ARTICLE 60.19
SECTION 6. In Colorado Revised Statutes, 28-5-714, amend20
(2)(d) as follows:21
28-5-714. Veterans mental health services program - report -22
rules - definitions. (2) (d) The behavioral health administration23
established in section 27-50-102 shall COORDINATE WITH THE DIVISION TO24
CONTINUE AND EXPAND THE PROGRAM USING THE MONEY TRANSFERRED25
PURSUANT TO SECTION 39-37-301 (2)(a)(III) TO THE BEHAVIORAL AND26
MENTAL HEALTH CASH FUND, CREATED IN SECTION 24-75-230 (2)(a), IN27
1349
-25- ACCORDANCE WITH SECTION 24-75-230 (3.7) AND SHALL post on its1
website a list of providers who participate in the program.2
SECTION 7. In Colorado Revised Statutes, 39-21-102, amend3
(1) as follows:4
39-21-102. Scope. (1) Unless otherwise indicated, the provisions5
of this article 21 apply to the taxes or fees imposed by articles 22 to 356
ARTICLES 22 TO 37 of this title 39 and article 60 of title 34, section 21 of7
article X of the state constitution, article 3 of title 42, part 5 of article 38
of title 44, articles 11 and 20 of title 30, article 4 of title 43, article 2 of9
title 40, and part 2 of article 20 of title 8.10
SECTION 8. In Colorado Revised Statutes, 39-21-103, amend11
(1) as follows:12
39-21-103. Hearings. (1) As soon as practicable after any tax13
return or the return showing the value of oil and gas is filed, pursuant to14
articles 22 to 29 of this title, article 60 of title 34, or article 3 of title 42,15
C.R.S., the executive director shall examine it and shall determine the16
correct amount of tax. If the tax found due is greater than the amount17
theretofore assessed or paid, a notice of deficiency shall be mailed to the18
taxpayer by first-class mail as set forth in section 39-21-105.5.19
SECTION 9. In Colorado Revised Statutes, 39-21-106, amend20
(1) as follows:21
39-21-106. Compromise. (1) The executive director or his or her22
THE EXECUTIVE DIRECTOR'S delegate may compromise any civil or23
criminal case arising under any tax or the charge on oil and gas24
production imposed by articles 22 to 29 of this title, article 60 of title 34,25
or article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS ARTICLE26
21 prior to reference to the department of law for prosecution or defense;27
1349
-26- and the attorney general or his or her THE ATTORNEY GENERAL'S delegate1
shall, upon the written direction of the executive director, compromise2
any such case after reference to the department of law for prosecution or3
defense.4
SECTION 10. In Colorado Revised Statutes, 39-21-107, amend5
(1)as follows:6
39-21-107. Limitations. (1) Except as provided in this section,7
in section 29-2-106.1 (5)(b), and unless such time is extended by waiver,8
the amount of any tax or of any charge on oil and gas production imposed9
pursuant to articles 24 to 29 of this title 39 or article 3 of title 42, and the10
penalty and interest applicable thereto, shall be assessed within three11
years after the return was filed, whether or not such return was filed on12
or after the date prescribed, and no assessment shall be made or credit13
taken and no notice of lien shall be filed, nor distraint warrant issued, nor14
suit for collection instituted, nor any other action to collect the same15
commenced after the expiration of such period; except that a written16
proposed adjustment of the tax liability by the department issued prior to17
the expiration of such period shall extend the limitation of this subsection18
(1) for one year after a final determination or assessment is made. No lien19
shall continue after the three-year period provided for in this subsection20
(1), except for taxes assessed before the expiration of such period, notice21
of lien with respect to which has been filed prior to the expiration of such22
period, and except for taxes on which written notice of any proposed23
adjustment of the tax liability has been sent to the taxpayer during such24
three-year period, in which case the lien shall continue for one year only25
after the expiration of such period or after the issuance of a final26
determination or assessment based on the proposed adjustment issued27
1349
-27- prior to the expiration of the three-year period. This subsection (1) shall1
DOES not apply to income tax or to any tax imposed under article 23.5 of2
this title 39.3
SECTION 11. In Colorado Revised Statutes, 39-21-108, amend4
(3)(a)(I)(A) introductory portion as follows:5
39-21-108. Refunds. (3) (a) (I) (A) Whenever it is established6
that any taxpayer has, for any period open under the statutes, overpaid a7
tax covered by articles 22 and 26 to 29 of this title 39, article 60 of title8
34, and article 3 of title 42 ADMINISTERED PURSUANT TO THIS ARTICLE 219
and that: There is an unpaid balance of tax and interest accrued, according10
to the records of the executive director, owing by such taxpayer for any11
other period; there is an amount required to be repaid to the12
unemployment compensation fund pursuant to section 8-81-101 (4), the13
amount of which has been determined to be owing as a result of a final14
agency determination or judicial decision or that has been reduced to15
judgment by the division of unemployment insurance in the department16
of labor and employment; there is any unpaid child support debt as set17
forth in section 14-14-104, or child support arrearages that are the subject18
of enforcement services provided pursuant to section 26-13-106, as19
certified by the department of human services; there are any unpaid20
obligations owing to the state as set forth in section 26-2-133, for21
overpayment of public assistance or medical assistance benefits, the22
amount of which has been determined to be owing as a result of final23
agency determination or judicial decision or that has been reduced to24
judgment, as certified by the department of human services; there are any25
unpaid obligations owing to the state as set forth in section 26.5-4-119,26
for overpayment of child care assistance, the amount of which has been27
1349
-28- determined to be owing as a result of final agency determination or1
judicial decision or that has been reduced to judgment as certified by the2
department of early childhood; there is any unpaid loan or other3
obligation due to a state-supported institution of higher education as set4
forth in section 23-5-115, the amount of which has been determined to be5
owing as a result of a final agency determination or judicial decision or6
that has been reduced to judgment, as certified by the appropriate7
institution; there is any unpaid loan due to the student loan division of the8
department of higher education as set forth in section 23-3.1-104 (1)(p),9
the amount of which has been determined to be owing as a result of a10
final agency determination or judicial decision or that has been reduced11
to judgment, as certified by the division; there is any unpaid loan due to12
the collegeinvest division of the department of higher education as set13
forth in section 23-3.1-206, the amount of which has been determined to14
be owing as a result of a final agency determination or judicial decision15
or that has been reduced to judgment; there is any outstanding judicial16
fine, fee, cost, or surcharge as set forth in section 16-11-101.8, or judicial17
restitution as set forth in section 16-18.5-106.8, the amount of which has18
been determined to be owing as a result of a final judicial department19
determination or certified by the judicial department as a judgment owed20
the state or a victim; there is any unpaid debt owing to the state or any21
agency thereof by such taxpayer, and that is found to be owing as a result22
of a final agency determination or the amount of which has been reduced23
to judgment and as certified by the state agency; or the taxpayer is a24
qualified individual identified pursuant to section 39-22-120 (10) or25
39-22-2003 (9), so much of the overpayment of tax plus interest26
allowable thereon as does not exceed the amount of such unpaid balance27
1349
-29- or unpaid debt must be credited first to the unpaid balance of tax and1
interest accrued and then to the unpaid debt, and any excess of the2
overpayment must be refunded. If the taxpayer elects to designate his or3
her refund as a credit against a subsequent year's tax liability, the amount4
allowed to be so credited must be reduced first by the unpaid balance of5
tax and interest accrued and then by the unpaid debt. If the taxpayer filed6
a joint return, the executive director shall notify the other taxpayer named7
on the joint return that the portion of the overpayment that is generated by8
the other taxpayer's income will be refunded upon receipt of a request9
detailing said amount.10
SECTION 12. In Colorado Revised Statutes, 39-21-109, amend11
(1) as follows:12
39-21-109. Interest on underpayment, nonpayment, or13
extensions of time for payment of tax. (1) If any amount of tax or any14
charge on oil and gas production imposed pursuant to articles 22 to 29 of15
this title, article 60 of title 34, or article 3 of title 42, C.R.S.,16
ADMINISTERED PURSUANT TO THIS ARTICLE 21 is not paid on or before the17
last date prescribed for payment, interest on such amount at the rate18
imposed under section 39-21-110.5, except as provided in subsection19
(1.5) of this section, shall be paid for the period from such last date to the20
date paid. The last date prescribed for payment shall be determined21
without regard to any extension of time for payment and shall be22
determined without regard to any notice and demand for payment issued,23
by reason of jeopardy, prior to the last date otherwise prescribed for such24
payment. In the case of a tax in which the last date for payment is not25
otherwise prescribed, the last date for payment shall be deemed to be the26
date the liability for the tax arises, and in no event shall it be later than the27
1349
-30- date notice and demand for the tax is made by the executive director of1
the department of revenue or his THE EXECUTIVE DIRECTOR'S delegate.2
SECTION 13. In Colorado Revised Statutes, 39-21-110, amend3
(1) introductory portion, (2), and (3) as follows:4
39-21-110. Interest on overpayments - repeal. (1) Interest shall5
be allowed and paid upon any overpayment in respect to any tax or any6
charge on oil and gas production imposed pursuant to articles 22 to 29 of7
this title 39, article 60 of title 34, or article 3 of title 42 ADMINISTERED8
PURSUANT TO THIS ARTICLE 21 at the rate imposed under section9
39-21-110.5. Such interest shall be allowed and paid as follows:10
(2) Any portion of any tax or of a charge on oil and gas production11
imposed pursuant to articles 22 to 29 of this title, article 60 of title 34, or12
article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS ARTICLE 2113
or any interest, assessable penalty, additional amount, or addition to a tax14
or charge which has been erroneously refunded shall bear interest at the15
rate imposed under section 39-21-110.5 from the date of the payment of16
the refund.17
(3) If any overpayment of any tax or of a charge on oil and gas18
production imposed pursuant to articles 22 to 29 of this title, article 60 of19
title 34, or article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS20
ARTICLE 21 is refunded within ninety days after the last date prescribed21
for filing the return of such tax or charge, determined without regard to22
any extension of time for filing the return, no interest shall be allowed23
under subsection (1) of this section on such overpayment.24
SECTION 14. In Colorado Revised Statutes, 39-21-110.5,25
amend (1) as follows:26
39-21-110.5. Rate of interest to be fixed. (1) When interest is27
1349
-31- required or permitted to be charged under any provision of articles 20 to1
29 of this title in connection with interest PURSUANT TO THIS SECTION on2
ANY underpayment, nonpayment, extension of time for payment, or3
overpayment, or when interest is required to be paid pursuant to section4
8-20.5-104, C.R.S., in connection with an application for reimbursement5
from the petroleum storage tank fund, such interest shall be computed at6
the annual rate which has been established pursuant to this section.7
SECTION 15. In Colorado Revised Statutes, 39-21-112, amend8
(1) as follows:9
39-21-112. Duties and powers of executive director. (1) It is10
the duty of the executive director to administer the provisions of this11
article 21, and the executive director has the power to adopt, amend, or12
rescind such rules not inconsistent with the provisions of this article 21,13
articles 22 to 29 of this title 39, and article 3 of title 42 THE STATUTORY14
PROVISIONS LISTED IN SECTION 39-21-102, and, subject to other provisions15
of law relating to the promulgation of rules, to appoint, pursuant to16
section 13 of article XII of the state constitution, such persons, to make17
such expenditures, to require such reports, to make such investigations,18
and to take such other action as the executive director deems necessary19
or suitable to that end. The executive director shall determine the20
organization and methods of procedure in accordance with the provisions21
of this article 21. For the purpose of ascertaining the correctness of any22
return or for the purpose of making an estimate of the tax due from any23
taxpayer, the executive director has the power to examine or cause to be24
examined by any employee, agent, or representative designated by the25
executive director for that purpose any books, papers, records, or26
memoranda bearing upon the matters required to be included in the27
1349
-32- return. In the exercise of rule-making authority as to article 29 of this title1
39, as granted by the general assembly pursuant to this subsection (1), the2
executive director may not readopt any rule, or portion thereof,3
disapproved on or after July 1, 1982, by the general assembly pursuant to4
section 24-4-103 (8)(d) without the approval of the general assembly.5
SECTION 16. In Colorado Revised Statutes, 39-21-113, amend6
(1)(a) as follows:7
39-21-113. Reports and returns - rule - repeal. (1) (a) It is the8
duty of every person, firm, or corporation liable to the state of Colorado9
for any tax or any charge on oil and gas production imposed pursuant to10
articles 23.5 to 29 of this title or article 3 of title 42, C.R.S.,11
ADMINISTERED PURSUANT TO THIS ARTICLE 21 to keep and preserve for a12
period of three years such books, accounts, and records as may be13
necessary to determine the amount of liability.14
SECTION 17. In Colorado Revised Statutes, 39-21-119.5,15
amend (1), (4)(k), and (4)(l); and add (4)(m) as follows:16
39-21-119.5. Mandatory electronic filing of returns -17
mandatory electronic payment - penalty - waiver - definitions.18
(1) For purposes of this section, "return" means any report, claim, tax19
return statement, or other document required or authorized under articles20
11 and 25 of title 29, article 11 of title 30, articles 22, 26, 27, 28, 28.5,21
28.6, 28.8, and 29, AND 37 of this title 39, article 2 of title 40, article 3 of22
title 42, article 4 of title 43, and title 44, and any form, statement report,23
or other document prescribed by the executive director for reporting a tax24
liability, a fee liability, or other information required to be returned to the25
executive director, including the reporting of changes or amendments26
thereto, and any schedule certification, worksheet, or other document27
1349
-33- required to accompany the return.1
(4) Except as provided in subsection (6) of this section, on and2
after August 2, 2019, electronic filing of returns and the payment of any3
tax or fee by electronic funds transfer is required for the following:4
(k) Any clean fleet per ride fee and air pollution mitigation per5
ride fee return required to be filed and payment required pursuant to6
section 40-10.1-607.5; and7
(l) Any quarterly report for the advance payment of an income tax8
credit required to be filed pursuant to section 39-22-629 (2)(b); AND9
(m) ANY FIREARMS AND AMMUNITION EXCISE TAX RETURN10
REQUIRED TO BE FILED AND ANY PAYMENT OF TAX REQUIRED TO BE11
REMITTED PURSUANT TO ARTICLE 37 OF THIS TITLE 39.12
SECTION 18. Appropriation. (1) For the 2024-25 state fiscal13
year, $383,027 is appropriated to the department of revenue. This14
appropriation is from the general fund. To implement this act, the15
department may use this appropriation as follows:16
(a) $26,810 for use by the executive director's office for personal17
services related to administration and support;18
(b) $139,050 for tax administration IT system (GenTax) support;19
(c) $40,493 for use by the taxation business group for personal20
services related to taxation services, which amount is based on an21
assumption that the group will require an additional 0.4 FTE; 22
(d) $3,847 for use by the taxation business group for operating23
expenses related to taxation services; and 24
(e) $172,827 for the purchase of legal services.25
(2) For the 2024-25 state fiscal year, $172,827 is appropriated to26
the department of law. This appropriation is from reappropriated funds27
1349
-34- received from the department of revenue under subsection (1)(e) of this1
section and is based on an assumption that the department of law will2
require an additional 0.8 FTE. To implement this act, the department of3
law may use this appropriation to provide legal services for the4
department of revenue.5
(3) The money appropriated by this section becomes available6
upon passage of the ballot measure pursuant to Section 39-37-201, (2)7
C.R.S.8
SECTION 19. Effective date. (1) Except as otherwise provided9
in subsection (2) of this section, this act takes effect only if, at the10
November 2024 statewide election, a majority of voters approve the ballot11
issue referred in accordance with section 39-37-201, Colorado Revised12
Statutes, created in section 1 of this act. If the voters approve the ballot13
issue, then this act takes effect on the date of the official declaration of14
the vote thereon by the governor.15
(2) Section 39-37-201, Colorado Revised Statutes, created in16
section 1 of this act, and section 24-33.5-1811, Colorado Revised17
Statutes, amended in section 3 of this act, take effect upon passage.18
SECTION 20. Safety clause. The general assembly finds,19
determines, and declares that this act is necessary for the immediate20
preservation of the public peace, health, or safety or for appropriations for21
the support and maintenance of the departments of the state and state22
institutions.23
1349
-35-