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Colorado House Bill HB1349

Colorado 2024 Regular Session

Colorado House Bill HB1349 Compare Versions

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1+Second Regular Session
2+Seventy-fourth General Assembly
3+STATE OF COLORADO
4+REREVISED
5+This Version Includes All Amendments
6+Adopted in the Second House
7+LLS NO. 24-0546.01 Alison Killen x4350
18 HOUSE BILL 24-1349
2-BY REPRESENTATIVE(S) Duran and Froelich, Lindstedt, Amabile,
3-Bacon, Boesenecker, Brown, deGruy Kennedy, Epps, Garcia, Hernandez,
4-Herod, Jodeh, Joseph, Kipp, Lindsay, Mabrey, Mauro, McCormick, Ortiz,
5-Parenti, Ricks, Rutinel, Snyder, Story, Weissman, Willford, Woodrow,
6-Daugherty, Hamrick, Marvin, Sirota;
7-also SENATOR(S) Hansen and Buckner, Coleman, Cutter, Danielson,
8-Exum, Fields, Gonzales, Jaquez Lewis, Kolker, Marchman,
9-Michaelson Jenet, Rodriguez, Sullivan, Winter F., Fenberg.
9+House Committees Senate Committees
10+Finance Finance
11+Appropriations Appropriations
12+A BILL FOR AN ACT
1013 C
11-ONCERNING A NEW EXCISE TAX RELATED TO FIREARMS , AND, IN
12-CONNECTION THEREWITH
13-, CONTINGENT ON VOTER APPROVAL OF THE
14-NEW TAX AND THE RETENTION BY THE STATE OF ALL REVENUE
15-GENERATED BY THE NEW TAX AT THE
16-2024 GENERAL ELECTION,
17-LEVYING AN EXCISE TAX ON THE NET TAXABLE SALES OF GUN
18-DEALERS
19-, GUN MANUFACTURERS, AND AMMUNITION VENDORS FROM
20-THE RETAIL SALE IN THIS STATE OF ANY FIREARM
21-, FIREARM
22-PRECURSOR PART
23-, OR AMMUNITION, REQUIRING THE EXCISE TAX
24-REVENUE TO BE SPENT FOR MENTAL HEALTH SERVICES
25-, INCLUDING
26-FOR MILITARY VETERANS AND AT
27--RISK YOUTH, SCHOOL SAFETY AND
28-GUN VIOLENCE PREVENTION
29-, AND SUPPORT SERVICES FOR VICTIMS OF
30-DOMESTIC VIOLENCE AND OTHER VIOLENT CRIMES
31-, AND MAKING AN
32-APPROPRIATION
33-.
34-
35-NOTE: This bill has been prepared for the signatures of the appropriate legislative
36-officers and the Governor. To determine whether the Governor has signed the bill
37-or taken other action on it, please consult the legislative status sheet, the legislative
38-history, or the Session Laws.
39-________
40-Capital letters or bold & italic numbers indicate new material added to existing law; dashes
41-through words or numbers indicate deletions from existing law and such material is not part of
42-the act. Be it enacted by the General Assembly of the State of Colorado:
43-SECTION 1. In Colorado Revised Statutes, add article 37 to title
44-39 as follows:
45-ARTICLE 37
46-Firearms and Ammunition Excise Tax
47-PART 1
48-FIREARMS AND AMMUNITION EXCISE TAX
14+ONCERNING A NEW EXCISE TAX RELATED TO FIREARMS , AND, IN101
15+CONNECTION THEREWITH , CONTINGENT ON VOTER APPROVAL102
16+OF THE NEW TAX AND THE RETENTION BY THE STATE OF ALL103
17+REVENUE GENERATED BY THE NEW TAX AT THE 2024 GENERAL104
18+ELECTION, LEVYING AN EXCISE TAX ON THE
19+NET TAXABLE SALES105
20+OF GUN DEALERS, GUN MANUFACTURERS , AND AMMUNITION106
21+VENDORS FROM THE RETAIL SALE IN THIS STATE OF ANY107
22+FIREARM, FIREARM PRECURSOR PART , OR AMMUNITION,108
23+REQUIRING THE EXCISE TAX REVENUE TO BE SPENT FOR MENTAL109
24+HEALTH SERVICES, INCLUDING FOR MILITARY VETERANS AND110
25+AT-RISK YOUTH, SCHOOL SAFETY AND GUN VIOLENCE111
26+PREVENTION, AND SUPPORT SERVICES FOR VICTIMS OF112
27+DOMESTIC VIOLENCE AND OTHER VIOLENT CRIMES , AND113
28+SENATE
29+3rd Reading Unamended
30+May 8, 2024
31+SENATE
32+Amended 2nd Reading
33+May 7, 2024
34+HOUSE
35+3rd Reading Unamended
36+April 20, 2024
37+HOUSE
38+Amended 2nd Reading
39+April 19, 2024
40+HOUSE SPONSORSHIP
41+Duran and Froelich, Lindstedt, Amabile, Bacon, Boesenecker, Brown, deGruy Kennedy,
42+Epps, Garcia, Hernandez, Herod, Jodeh, Joseph, Kipp, Lindsay, Mabrey, Mauro, McCormick,
43+Ortiz, Parenti, Ricks, Rutinel, Snyder, Story, Weissman, Willford, Woodrow
44+SENATE SPONSORSHIP
45+Hansen and Buckner, Coleman, Cutter, Danielson, Exum, Fenberg, Fields, Gonzales,
46+Jaquez Lewis, Kolker, Marchman, Michaelson Jenet, Rodriguez, Sullivan, Winter F.
47+Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
48+Capital letters or bold & italic numbers indicate new material to be added to existing law.
49+Dashes through the words or numbers indicate deletions from existing law. MAKING AN APPROPRIATION .101
50+Bill Summary
51+(Note: This summary applies to this bill as introduced and does
52+not reflect any amendments that may be subsequently adopted. If this bill
53+passes third reading in the house of introduction, a bill summary that
54+applies to the reengrossed version of this bill will be available at
55+http://leg.colorado.gov
56+.)
57+Subject to voter approval at the November 2024 general election,
58+beginning April 1, 2025, the bill levies an excise tax on firearms dealers,
59+firearms manufacturers, and ammunition vendors at the rate of 11% of the
60+gross taxable sales from the retail sale of any firearm, firearm precursor
61+part, or ammunition in this state and allows the state to collect and spend
62+all revenue generated by the tax notwithstanding any limitations in section
63+20 of article X of the state constitution or any other provision of law.
64+Such retail sales to peace officers and law enforcement agencies are
65+exempt from the excise tax. In addition, such retail sales made during any
66+month are exempt from the excise tax if the total amount of gross taxable
67+sales made by the firearms dealer, firearms manufacturer, or ammunition
68+vendor during the month are less than $2,000.
69+Excise tax. Every firearms dealer, firearms manufacturer, and
70+ammunition vendor engaged in the retail sale of firearms, firearm
71+precursor parts, or ammunition in this state is required to file a return and
72+remit the excise tax due on a monthly basis, provide specified information
73+to the department of revenue (department) in the return, and maintain
74+specified records that must be available for inspection by the department.
75+Allocation of tax revenue. The bill requires all money received
76+and collected in payment of the excise tax to be transmitted for ultimate
77+deposit in the firearms and ammunition excise tax cash fund (fund)
78+created in the bill. All such money and any fund investment earnings must
79+then be transferred as follows:
80+! The first $45 million in the first fiscal year and that amount
81+as adjusted for inflation or deflation in each fiscal year
82+thereafter must be transferred to the Colorado crime victim
83+services fund (victim services fund) in the division of
84+criminal justice (division) of the department of public
85+safety for crime victim services grants;
86+! The next $5 million in each fiscal year must be transferred
87+to the victims and witnesses assistance and law
88+enforcement fund for local judicial districts;
89+! The next $5 million in each fiscal year must be transferred
90+to the victim services fund for mass tragedy response and
91+prevention programs; except that any money that is
92+1349-2- transferred but not spent or encumbered for that purpose in
93+a given fiscal year may be used by the division for
94+additional crime victim services grants;
95+! The next $4 million in each fiscal year must be transferred
96+to the wildlife cash fund in the division of parks and
97+wildlife of the department of natural resources for
98+administration and enforcement of wildlife laws against the
99+illegal use of firearms;
100+! The next $2 million in each fiscal year must be transferred
101+to the wildlife cash fund for programs to support shooting
102+and shooting range safety; and
103+! Any remaining money in each fiscal year must be
104+transferred to the victim services fund for crime victim
105+services grants.
106+Be it enacted by the General Assembly of the State of Colorado:1
107+SECTION 1. In Colorado Revised Statutes, add article 37 to title2
108+39 as follows:3
109+ARTICLE 374
110+Firearms and Ammunition Excise Tax5
111+PART 16
112+FIREARMS AND AMMUNITION EXCISE TAX7
49113 39-37-101. Short title. T
50-HE SHORT TITLE OF THIS ACT IS THE "CRIME
51-VICTIM AND SURVIVOR SERVICES FUNDING AND MENTAL HEALTH SECURITY
52-ACT".
114+HE SHORT TITLE OF THIS ACT IS THE8
115+"C
116+RIME VICTIM AND SURVIVOR SERVICES FUNDING AND MENTAL HEALTH
117+9
118+S
119+ECURITY ACT".10
53120 39-37-102. Legislative declaration. (1) T
54-HE GENERAL ASSEMBLY
55-FINDS AND DECLARES THAT
56-:
121+HE GENERAL ASSEMBLY11
122+FINDS AND DECLARES THAT:12
57123 (a) C
58-OLORADO NEEDS CONSISTENT AND RELIABLE FUNDING FROM
59-THE STATE TO SUSTAIN THE SERVICES CRIME VICTIMS DEPEND ON
60-, INCLUDING
61-WRAPAROUND SERVICES
62-, HOUSING ASSISTANCE , LEGAL ADVOCACY ,
63-EMERGENCY SHELTER , LONG-TERM SAFE HOUSING, CASE MANAGEMENT ,
64-ON-SITE CRISIS RESPONSE , EMERGENCY FINANCIAL ASSISTANCE ,
65-COUNSELING, AND MORE;
124+OLORADO NEEDS CONSISTENT AND RELIABLE FUNDING FROM13
125+THE STATE TO SUSTAIN THE SERVICES CRIME VICTIMS DEPEND ON ,14
126+INCLUDING WRAPAROUND SERVICES , HOUSING ASSISTANCE , LEGAL15
127+ADVOCACY, EMERGENCY SHELTER , LONG-TERM SAFE HOUSING, CASE16
128+MANAGEMENT, ON-SITE CRISIS RESPONSE, EMERGENCY FINANCIAL17
129+1349-3- ASSISTANCE, COUNSELING, AND MORE;1
66130 (b) I
67-NCONSISTENT AND FLUCTUATING FUNDING HURTS VICTIM AND
68-SURVIVOR SERVICE PROVIDERS ALIKE
69-. MANY AGENCIES ARE ALREADY
70-WORKING BEYOND THEIR MEANS TO ATTEM PT TO MEET THE GROWING NEEDS
71-OF VICTIMS AND SURVIVORS IN THEIR COMMUNITIES
72-.
131+NCONSISTENT AND FLUCTUATING FUNDING HURTS VICTIM AND2
132+SURVIVOR SERVICE PROVIDERS ALIKE . MANY AGENCIES ARE ALREADY3
133+WORKING BEYOND THEIR MEANS TO ATTEMPT TO MEET THE GROWING4
134+NEEDS OF VICTIMS AND SURVIVORS IN THEIR COMMUNITIES .5
73135 (c) O
74-VER THE LAST SEVERAL YEARS , AGENCIES HAVE MADE THE
75-DIFFICULT DECISION TO DOWNSIZE DUE TO A LACK OF FUNDING WHILE
76-, AT
77-THE SAME TIME
78-, MORE VICTIMS AND SURVIVORS ARE SEEKING EXISTING
79-SERVICES AND MORE COMPLEX LEVELS OF SERVICES
80-;
136+VER THE LAST SEVERAL YEARS, AGENCIES HAVE MADE THE6
137+DIFFICULT DECISION TO DOWNSIZE DUE TO A LACK OF FUNDING WHILE , AT7
138+THE SAME TIME, MORE VICTIMS AND SURVIVORS ARE SEEKING EXISTING8
139+SERVICES AND MORE COMPLEX LEVELS OF SERVICES ;9
81140 (d) A
82-CCESS TO A FIREARM MAKES IT FIVE TIMES MORE LIKELY THAT
83-A WOMAN WILL DIE AT THE HANDS OF AN INTIMATE PARTNER
84-. EVERY
85-MONTH
86-, SEVENTY WOMEN NATIONWIDE , ON AVERAGE, ARE SHOT AND KILLED
87-BY AN INTIMATE PARTNER
88-. OVER THIRTEEN PERCENT OF WOMEN IN AMERICA
89-ALIVE TODAY
90-, AROUND TWENTY MILLION WOMEN , HAVE BEEN THREATENED
91-BY AN INTIMATE PARTNER USING A FIREARM
92-. IN THE UNITED STATES,
93-PAGE 2-HOUSE BILL 24-1349 BETWEEN 2014 AND 2019, SIXTY PERCENT OF MASS SHOOTING EVENTS WERE
94-FOUND TO BE DOMESTIC VIOLENCE ATTACKS OR TO HAVE BEEN PERPETRATED
95-BY THOSE WITH A HISTORY OF DOMESTIC VIOLENCE
96-.
97-
141+CCESS TO A FIREARM MAKES IT FIVE TIMES MORE LIKELY10
142+THAT A WOMAN WILL DIE AT THE HANDS OF AN INTIMATE PARTNER . EVERY11
143+MONTH, SEVENTY WOMEN NATIONWIDE , ON AVERAGE, ARE SHOT AND12
144+KILLED BY AN INTIMATE PARTNER. OVER THIRTEEN PERCENT OF WOMEN13
145+IN AMERICA ALIVE TODAY, AROUND TWENTY MILLION WOMEN , HAVE BEEN14
146+THREATENED BY AN INTIMATE PARTNER USING A FIREARM . IN THE UNITED15
147+S
148+TATES, BETWEEN 2014 AND 2019, SIXTY PERCENT OF MASS SHOOTING16
149+EVENTS WERE FOUND TO BE DOMESTIC VIOLENCE ATTACKS OR TO HAVE17
150+BEEN PERPETRATED BY THOSE WITH A HISTORY OF DOMESTIC VIOLENCE .18
151+ 19
98152 (e) A
99153 DDITIONALLY, INDIVIDUALS EXPERIENCING TRAUMA DUE TO
100-GUN AND OTHER TYPES OF VIOLENCE
101-, INCLUDING MILITARY VETERANS AND
102-AT
103--RISK YOUTH, NEED SUPPORT TO ACCESS MENTAL HEALTH SERVICES IN
104-ORDER TO RECOVER FROM THEIR TRAUMA AND RECLAIM THEIR HEALTH
105-.
106-C
107-URRENTLY, THERE ARE SIGNIFICANT BARRIERS TO ACCESS TO MENTAL
108-HEALTH SERVICES IN
109-COLORADO.
154+20
155+GUN AND OTHER TYPES OF VIOLENCE , INCLUDING MILITARY VETERANS21
156+AND AT-RISK YOUTH, NEED SUPPORT TO ACCESS MENTAL HEALTH22
157+SERVICES IN ORDER TO RECOVER FROM THEIR TRAUMA AND RECLAIM23
158+THEIR HEALTH. CURRENTLY, THERE ARE SIGNIFICANT BARRIERS TO ACCESS24
159+TO MENTAL HEALTH SERVICES IN COLORADO.25
110160 (f) E
111-VEN BEFORE THE COVID-19 PANDEMIC, COLORADO RANKED IN
112-THE BOTTOM HALF OF ALL STATES WITH REGARD TO THE PREVALENCE OF
113-MENTAL ILLNESS IN THE STATE RELATIVE TO ACCESS TO CARE
114-. SINCE THE
115-PANDEMIC BEGAN
116-, THE COLORADO CRISIS SERVICES HOTLINE HAS RECEIVED
117-THIRTY PERCENT MORE CALLS AND TEXTS THAN IN PREVIOUS YEARS
118-, AND
119-THE PSYCHIATRIC EMERGENCY DEPARTMENT AT CHILDREN
120-'S HOSPITAL IN
121-COLORADO HAS TREATED TEN PERCENT MORE CHILDREN EXPERIENCING
122-THOUGHTS OF SUICIDE
123-. IN 2021, ONE-THIRD OF COLORADO YOUTH REPORTED
124-EXPERIENCING FEELINGS OF SADNESS AND HOPELESSNESS FOR A PERIOD OF
125-AT LEAST TWO WEEKS OR MORE
126-.
161+VEN BEFORE THE COVID-19 PANDEMIC, COLORADO RANKED
162+26
163+IN THE BOTTOM HALF OF ALL STATES WITH REGARD TO THE PREVALENCE27
164+1349
165+-4- OF MENTAL ILLNESS IN THE STATE RELATIVE TO ACCESS TO CARE . SINCE1
166+THE PANDEMIC BEGAN, THE COLORADO CRISIS SERVICES HOTLINE HAS2
167+RECEIVED THIRTY PERCENT MORE CALLS AND TEXTS THAN IN PREVIOUS3
168+YEARS, AND THE PSYCHIATRIC EMERGENCY DEPARTMENT AT CHILDREN 'S4
169+HOSPITAL IN COLORADO HAS TREATED TEN PERCENT MORE CHILDREN5
170+EXPERIENCING THOUGHTS OF SUICIDE. IN 2021, ONE-THIRD OF COLORADO6
171+YOUTH REPORTED EXPERIENCING FEELINGS OF SADNESS AND7
172+HOPELESSNESS FOR A PERIOD OF AT LEAST TWO WEEKS OR MORE .8
127173 (g) I
128174 N COLORADO, A GUN SUICIDE DEATH OCCURS EVERY THIRTEEN
129-HOURS
130-. DURING AN AVERAGE YEAR, SIX HUNDRED SEVENTY-SEVEN PEOPLE
131-DIE BY GUN SUICIDE AND SEVENTY
132--THREE PERCENT OF ALL GUN DEATHS IN
133-COLORADO ARE SUICIDES. COLORADO HAS THE TENTH HIGHEST RATE OF GUN
134-SUICIDE IN THE
135-UNITED STATES. ACCORDING TO THE UNITED STATES
136-DEPARTMENT OF VETERANS AFFAIRS
137-, THE VETERAN SUICIDE RATE IN
138-COLORADO IS SIGNIFICANTLY HIGHER THAN BOTH THE NATIONAL AVERAGE
139-AND THE NATIONAL GENERAL POPULATION SUICIDE RATE
140-. THE COLORADO
141-BOARD OF VETERANS AFFAIRS HAS REPORTED THAT CURRENT RESOURCES
142-ARE INADEQUATE TO MEET THE NEEDS OF THE NEARLY FOUR HUNDRED
143-THOUSAND VETERANS IN
144-COLORADO, AND COLORADO IS EXPECTED TO
145-EXPERIENCE A THIRTY
146--NINE PERCENT INCREASE IN SERVICE NEEDS IN THE
147-NEAR FUTURE
148-.
175+9
176+HOURS. DURING AN AVERAGE YEAR , SIX HUNDRED SEVENTY -SEVEN10
177+PEOPLE DIE BY GUN SUICIDE AND SEVENTY -THREE PERCENT OF ALL GUN11
178+DEATHS IN COLORADO ARE SUICIDES. COLORADO HAS THE TENTH HIGHEST12
179+RATE OF GUN SUICIDE IN THE UNITED STATES. ACCORDING TO THE UNITED13
180+S
181+TATES DEPARTMENT OF VETERANS AFFAIRS , THE VETERAN SUICIDE RATE
182+14
183+IN COLORADO IS SIGNIFICANTLY HIGHER THAN BOTH THE NATIONAL15
184+AVERAGE AND THE NATIONAL GENERAL POPULATION SUICIDE RATE . THE16
185+C
186+OLORADO BOARD OF VETERANS AFFAIRS HAS REPORTED THAT CURRENT
187+17
188+RESOURCES ARE INADEQUATE TO MEET THE NEEDS OF THE NEARLY FOUR18
189+HUNDRED THOUSAND VETERANS IN COLORADO, AND COLORADO IS19
190+EXPECTED TO EXPERIENCE A THIRTY-NINE PERCENT INCREASE IN SERVICE20
191+NEEDS IN THE NEAR FUTURE.21
149192 (h) I
150-N COLORADO, OVER HALF OF ALL GUN DEATHS AMONG CHILDREN
151-AND TEENS ARE SUICIDES
152-. ACCORDING TO THE COLORADO DEPARTMENT OF
153-PAGE 3-HOUSE BILL 24-1349 PUBLIC HEALTH AND ENVIRONMENT , SUICIDE IS THE LEADING CAUSE OF
154-DEATH FOR YOUTH AND YOUNG ADULTS
155-, PERSONS AGED TEN TO
156-TWENTY
157--FOUR YEARS OLD. BLACK CHILDREN AND BLACK TEENS ARE FIVE
158-TIMES MORE LIKELY THAN THEIR WHITE PEERS TO DIE BY GUN
159-.
160-(i) T
161-HE EXCISE TAX ON THE NET TAXABLE SALES OF FIREARMS
162-DEALERS
163-, FIREARMS MANUFACTURERS , AND AMMUNITION VENDORS FOR
164-RETAIL SALES IN THIS STATE IS ANALOGOUS TO LONGSTANDING FEDERAL
165-LAW
166-, WHICH HAS, SINCE 1919, PLACED A TEN TO ELEVEN PERCENT EXCISE
167-TAX ON THE SALE OF FIREARMS AND AMMUNITION BY MANUFACTURERS
168-,
169-PRODUCERS, AND IMPORTERS;
170-(j) R
171-EVENUE FROM THIS FEDERAL EXCISE TAX HAS BEEN USED , SINCE
172-PASSAGE OF THE FEDERAL
173-"PITTMAN-ROBERTSON WILDLIFE RESTORATION
174-ACT" IN 1937, TO FUND WILDLIFE CONSERVATION EFFORTS THAT REMEDIATE
175-THE EFFECTS THAT FIREARMS AND AMMUNITION HAVE ON WILDLIFE
176-POPULATIONS THROUGH GAME HUNTING
177-, PARTICULARLY THROUGH GRANTS
178-TO STATE WILDLIFE AGENCIES
179-, AND FOR CONSERVATION -RELATED
180-RESEARCH
181-, TECHNICAL ASSISTANCE , HUNTER SAFETY , AND HUNTER
182-DEVELOPMENT
183-;
184-(k) T
185-HIS ACT WILL SIMILARLY PLACE A REASONABLE STATE SURTAX
186-ON FIREARM AND AMMUNITION INDUSTRY MEMBERS THAT PROFIT FROM THE
187-SALE OF FIREARMS AND AMMUNITION IN ORDER TO GENERATE SUSTAINED
188-REVENUE FOR PROGRAMS THAT ARE DESIGNED TO REMEDIATE THE
189-DEVASTATING IMPACTS OF THESE PRODUCTS ON FAMILIES AND COMMUNITIES
190-ACROSS THIS STATE
191-;
192-(l) T
193-HE NATIONAL RIFLE ASSOCIATION HAS REFERRED TO THE
194-FEDERAL EXCISE TAX SCHEME AS A
195-"LEGISLATIVE MODEL" AND "FRIEND OF
196-THE HUNTER
197-", AND THE NATIONAL SHOOTING SPORTS FOUNDATION(NSSF)
198-HAS REPEATEDLY EMPHASIZED THE IMPORTANCE OF THIS FEDERAL FIREARM
199-INDUSTRY EXCISE TAX AS WELL
200-. A 2019 STATEMENT BY AN NSSF DIRECTOR
201-PUBLISHED ON THE
202-NSSF'S WEBSITE EMPHASIZED THAT "AN OFTEN
203-OVERLOOKED
204-, AND CERTAINLY UNDER -COMMUNICATED BENEFIT , IS THE
205-IMPACT THAT EXCISE TAXES ON FIREARMS AND AMMUNITION HAVE ON
206-CONSERVATION AND WILDLIFE POPULATIONS
207-", AND A SIMILAR 2018
208-STATEMENT FROM NSSF PRAISED KEY PITTMAN AND WILLIS ROBERTSON,
209-THE LEGISLATORS WHO SPONSORED THE FEDERAL EXCISE TAX , AS "HEROES
210-OF THE MOST SUCCESSFUL CONSERVATION MODEL IN THE WORLD
211-".
212-PAGE 4-HOUSE BILL 24-1349 (m) THIS ACT WILL SIMILARLY PROVIDE DEDICATED REVENUE TO
213-SUSTAIN AND EXPAND EFFECTIVE GUN VIOLENCE PREVENTION
214-, HEALING, AND
215-RECOVERY PROGRAMS FOR FAMILIES AND COMMUNITIES ACROSS
216-COLORADO,
217-PARTICULARLY IN COMMUNITIES MOST DISPROPORTIONATELY IMPACTED BY
218-GUN VIOLENCE
219-;
220-(n) T
221-HIS ACT IS CONSISTENT WITH OUR NATION 'S LONGSTANDING
222-HISTORICAL TRADITION OF REGULATING COMMERCIAL FIREARM AND
223-AMMUNITION MANUFACTURERS AND SELLERS
224-, INCLUDING THROUGH
225-FEDERAL
226-, STATE, AND LOCAL TAXES ON THIS COMMERCIAL ACTIVITY . AN
227-1883 CALIFORNIA STATUTE, FOR INSTANCE, DIRECTED LOCAL GOVERNMENTS
228-TO PROVIDE FOR PAYMENT OF ALL REVENUE ASSESSED AS A TAX
229-, OR
230-RECEIVED FOR LICENSES
231-, ON THE STORAGE, MANUFACTURE, AND SALE OF
232-GUNPOWDER AND RELATED PRODUCTS IN ORDER TO FUND A
233-"FIREMAN'S
234-CHARITABLE FUND" TO SUPPORT PROFESSIONALS TASKED WITH
235-REMEDIATING THE COLLATERAL IMPACTS OF FIREARM
236--RELATED
237-COMMERCIAL ACTIVITY ON PUBLIC SAFETY THROUGH FIRE RISK
238-.
239-(o) I
240-N THE HISTORICAL RECORD , OTHER STATES, INCLUDING
241-MISSISSIPPI (1844), NORTH CAROLINA (1857), GEORGIA (1866), ALABAMA
242-(1867), THE THEN-INDEPENDENT KINGDOM OF HAWAII (1870), NEBRASKA
243-(1895), FLORIDA (1898), WYOMING (1899), AND VIRGINIA (1926), HAVE
244-SIMILARLY ENACTED LONGSTANDING COMMERCIAL
245-, OCCUPATIONAL, OR
246-OTHER TAXES ON THOSE SELLING
247-, PURCHASING, OR POSSESSING FIREARMS
248-AND OTHER DANGEROUS WEAPONS
249-;
250-(p) T
251-HE TAX PROPOSED IN THIS ACT MIRRORS THE FEDERAL EXCISE
252-TAX ON FIREARM AND AMMUNITION INDUSTRY PARTICIPANTS AND IS
253-SIMILARLY DEDICATED TO FUNDING PROGRAMS TO REMEDIATE THE DIRECT
254-COSTS TO INDIVIDUALS AND COMMUNITIES RESULTING FROM THE
255-ACCESSIBILITY OF FIREARMS AND AMMUNITION IN THIS STATE
256-.
193+N COLORADO, OVER HALF OF ALL GUN DEATHS AMONG
194+22
195+CHILDREN AND TEENS ARE SUICIDES . ACCORDING TO THE COLORADO23
196+DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT , SUICIDE IS THE24
197+LEADING CAUSE OF DEATH FOR YOUTH AND YOUNG ADULTS , PERSONS25
198+AGED TEN TO TWENTY-FOUR YEARS OLD. BLACK CHILDREN AND BLACK26
199+TEENS ARE FIVE TIMES MORE LIKELY THAN THEIR WHITE PEERS TO DIE BY27
200+1349
201+-5- GUN.1
202+(i) THE EXCISE TAX ON THE NET TAXABLE SALES OF FIREARMS2
203+DEALERS, FIREARMS MANUFACTURERS , AND AMMUNITION VENDORS FOR3
204+RETAIL SALES IN THIS STATE IS ANALOGOUS TO LONGSTANDING FEDERAL4
205+LAW, WHICH HAS, SINCE 1919, PLACED A TEN TO ELEVEN PERCENT EXCISE5
206+TAX ON THE SALE OF FIREARMS AND AMMUNITION BY MANUFACTURERS ,6
207+PRODUCERS, AND IMPORTERS;7
208+(j) REVENUE FROM THIS FEDERAL EXCISE TAX HAS BEEN USED ,8
209+SINCE PASSAGE OF THE FEDERAL "PITTMAN-ROBERTSON WILDLIFE9
210+R
211+ESTORATION ACT" IN 1937, TO FUND WILDLIFE CONSERVATION EFFORTS10
212+THAT REMEDIATE THE EFFECTS THAT FIREARMS AND AMMUNITION HAVE11
213+ON WILDLIFE POPULATIONS THROUGH GAME HUNTING , PARTICULARLY12
214+THROUGH GRANTS TO STATE WILDLIFE AGENCIES , AND FOR13
215+CONSERVATION-RELATED RESEARCH, TECHNICAL ASSISTANCE, HUNTER14
216+SAFETY, AND HUNTER DEVELOPMENT ;15
217+(k)
218+ THIS ACT WILL SIMILARLY PLACE A REASONABLE STATE16
219+SURTAX ON FIREARM AND AMMUNITION INDUSTRY MEMBERS THAT PROFIT17
220+FROM THE SALE OF FIREARMS AND AMMUNITION IN ORDER TO GENERATE18
221+SUSTAINED REVENUE FOR PROGRAMS THAT ARE DESIGNED TO REMEDIATE19
222+THE DEVASTATING IMPACTS OF THESE PRODUCTS ON FAMILIES AND20
223+COMMUNITIES ACROSS THIS STATE ;21
224+(l) THE NATIONAL RIFLE ASSOCIATION HAS REFERRED TO THE22
225+FEDERAL EXCISE TAX SCHEME AS A "LEGISLATIVE MODEL" AND "FRIEND OF23
226+THE HUNTER ", AND THE NATIONAL SHOOTING SPORTS24
227+F
228+OUNDATION(NSSF) HAS REPEATEDLY EMPHASIZED THE IMPORTANCE OF25
229+THIS FEDERAL FIREARM INDUSTRY EXCISE TAX AS WELL . A 201926
230+STATEMENT BY AN NSSF DIRECTOR PUBLISHED ON THE NSSF'S WEBSITE27
231+1349
232+-6- EMPHASIZED THAT "AN OFTEN OVERLOOKED , AND CERTAINLY1
233+UNDER-COMMUNICATED BENEFIT , IS THE IMPACT THAT EXCISE TAXES ON2
234+FIREARMS AND AMMUNITION HAVE ON CONSERVATION AND WILDLIFE3
235+POPULATIONS", AND A SIMILAR 2018 STATEMENT FROM NSSF PRAISED4
236+K
237+EY PITTMAN AND WILLIS ROBERTSON, THE LEGISLATORS WHO5
238+SPONSORED THE FEDERAL EXCISE TAX , AS "HEROES OF THE MOST6
239+SUCCESSFUL CONSERVATION MODEL IN THE WORLD ".7
240+(m)
241+ THIS ACT WILL SIMILARLY PROVIDE DEDICATED REVENUE TO8
242+SUSTAIN AND EXPAND EFFECTIVE GUN VIOLENCE PREVENTION , HEALING,9
243+AND RECOVERY PROGRAMS FOR FAMILIES AND COMMUNITIES ACROSS10
244+C
245+OLORADO, PARTICULARLY IN COMMUNITIES MOST DISPROPORTIONATELY11
246+IMPACTED BY GUN VIOLENCE;12
247+(n)
248+ THIS ACT IS CONSISTENT WITH OUR NATION'S LONGSTANDING13
249+HISTORICAL TRADITION OF REGULATING COMMERCIAL FIREARM AND14
250+AMMUNITION MANUFACTURERS AND SELLERS , INCLUDING THROUGH15
251+FEDERAL, STATE, AND LOCAL TAXES ON THIS COMMERCIAL ACTIVITY . AN16
252+1883
253+ CALIFORNIA STATUTE , FOR INSTANCE , DIRECTED LOCAL17
254+GOVERNMENTS TO PROVIDE FOR PAYMENT OF ALL REVENUE ASSESSED AS18
255+A TAX, OR RECEIVED FOR LICENSES, ON THE STORAGE, MANUFACTURE, AND19
256+SALE OF GUNPOWDER AND RELATED PRODUCTS IN ORDER TO FUND A20
257+"F
258+IREMAN'S CHARITABLE FUND" TO SUPPORT PROFESSIONALS TASKED21
259+WITH REMEDIATING THE COLLATERAL IMPACTS OF FIREARM -RELATED22
260+COMMERCIAL ACTIVITY ON PUBLIC SAFETY THROUGH FIRE RISK .23
261+(o)
262+ IN THE HISTORICAL RECORD , OTHER STATES, INCLUDING24
263+M
264+ISSISSIPPI (1844), NORTH CAROLINA (1857), GEORGIA (1866),25
265+A
266+LABAMA (1867), THE THEN-INDEPENDENT KINGDOM OF HAWAII (1870),26
267+N
268+EBRASKA (1895), FLORIDA (1898), WYOMING (1899), AND VIRGINIA27
269+1349
270+-7- (1926), HAVE SIMILARLY ENACTED LONGSTANDING COMMERCIAL ,1
271+OCCUPATIONAL, OR OTHER TAXES ON THOSE SELLING , PURCHASING, OR2
272+POSSESSING FIREARMS AND OTHER DANGEROUS WEAPONS ;3
273+(p) THE TAX PROPOSED IN THIS ACT MIRRORS THE4
274+FEDERAL EXCISE TAX ON FIREARM AND AMMUNITION INDUSTRY5
275+PARTICIPANTS AND IS SIMILARLY DEDICATED TO FUNDING PROGRAMS TO6
276+REMEDIATE THE DIRECT COSTS TO INDIVIDUALS AND COMMUNITIES7
277+RESULTING FROM THE ACCESSIBILITY OF FIREARMS AND AMMUNITION IN8
278+THIS STATE.9
257279 39-37-103. Definitions. A
258-S USED IN THIS ARTICLE 37, UNLESS THE
259-CONTEXT OTHERWISE REQUIRES
260-:
280+S USED IN THIS ARTICLE 37, UNLESS THE10
281+CONTEXT OTHERWISE REQUIRES :11
261282 (1) "A
262-MMUNITION" MEANS AMMUNITION OR CARTRIDGE CASES ,
263-PRIMERS, BULLETS, OR PROPELLANT POWDER DESIGNED FOR USE IN ANY
264-FIREARM
265-.
283+MMUNITION" MEANS AMMUNITION OR CARTRIDGE CASES ,12
284+PRIMERS, BULLETS, OR PROPELLANT POWDER DESIGNED FOR USE IN ANY13
285+FIREARM.14
266286 (2) "A
267-MMUNITION VENDOR" MEANS ANY PERSON WHO ENGAGES IN
268-PAGE 5-HOUSE BILL 24-1349 ANY RETAIL SALE OF AMMUNITION TO A CONSUMER IN THIS STATE .
269-(3) "D
270-OING BUSINESS IN THIS STATE" MEANS THE SELLING, LEASING,
271-OR DELIVERING IN THIS STATE , OR ANY ACTIVITY IN THIS STATE IN
272-CONNECTION WITH THE SELLING
273-, LEASING, OR DELIVERING IN THIS STATE, OF
274-FIREARMS
275-, FIREARMS PRECURSOR PARTS, OR AMMUNITION BY A RETAIL SALE,
276-FOR USE, STORAGE, DISTRIBUTION, OR CONSUMPTION, WITHIN THIS STATE BY
277-A PERSON WHO
278-:
279-(a) M
280-AINTAINS WITHIN THIS STATE, DIRECTLY OR INDIRECTLY OR BY
281-A SUBSIDIARY
282-, AN OFFICE, DISTRIBUTION FACILITY , SALESROOM,
283-WAREHOUSE, STORAGE PLACE, OR OTHER SIMILAR PLACE OF BUSINESS ,
284-INCLUDING THE EMPLOYMENT OF A RESIDENT OF THIS STATE WHO WORKS
285-FROM A HOME OFFICE IN THIS STATE
286-; OR
287-(b) SOLICITS, EITHER BY DIRECT REPRESENTATIVES , INDIRECT
288-REPRESENTATIVES
289-, MANUFACTURERS ' AGENTS, BY DISTRIBUTION OF
290-CATALOGUES OR OTHER ADVERTISING
291-, BY USE OF ANY COMMUNICATION
292-MEDIA
293-, OR BY USE OF THE NEWSPAPER, RADIO, OR TELEVISION ADVERTISING
294-MEDIA
295-, OR BY ANY OTHER MEANS WHATSOEVER , BUSINESS FROM PERSONS
296-RESIDING IN THIS STATE AND BY REASON THEREOF RECEIVING ORDERS FROM
297-,
298-OR SELLING OR LEASING TANGIBLE PERSONAL PROPERTY TO , SUCH PERSONS
299-RESIDING IN THIS STATE FOR USE
300-, CONSUMPTION, DISTRIBUTION, AND
301-STORAGE
302-, FOR USE OR CONSUMPTION IN THIS STATE DURING THE FOLLOWING
303-PERIODS
304-:
305-(I) A
306-N ENTIRE CALENDAR YEAR IF , IN THE PREVIOUS CALENDAR
307-YEAR
308-, THE PERSON HAS MADE RETAIL SALES OF FIREARMS , FIREARMS
309-PRECURSOR PARTS
310-, OR AMMUNITION IN THIS STATE EXCEEDING TWENTY
311-THOUSAND DOLLARS
312-; OR
313-(II) ON AND AFTER THE FIRST DAY OF THE MONTH AFTER THE
314-NINETIETH DAY AFTER THE PERSON HAS MADE RETAIL SALES OF FIREARMS
315-,
316-FIREARMS PRECURSOR PARTS , OR AMMUNITION IN THIS STATE IN THE
317-CURRENT CALENDAR YEAR THAT EXCEED TWENTY THOUSAND DOLLARS
318-.
319-(4) "E
320-XCISE TAX" OR "TAX" MEANS THE TAX IMPOSED BY THIS
321-ARTICLE
322-37.
323-(5) "E
324-XECUTIVE DIRECTOR" MEANS THE EXECUTIVE DIRECTOR OF
325-PAGE 6-HOUSE BILL 24-1349 THE DEPARTMENT OF REVENUE .
326-(6) "F
327-IREARM" OR "GUN" MEANS A FIREARM AS DEFINED IN SECTION
328-18-12-101 (1)(b.7) AND ANY INSTRUMENT OR DEVICE DESCRIBED IN SECTION
329-18-1-901 (3)(h), 18-12-401 (1)(a), OR 18-12-506 (2).
330-(7) "F
331-IREARM PRECURSOR PART" OR "GUN PRECURSOR PART" MEANS:
332-(a) A
333-N UNFINISHED FRAME OR RECEIVER AS DEFINED IN SECTION
334-18-12-101 (1)(l);
287+MMUNITION VENDOR" MEANS ANY PERSON WHO ENGAGES IN15
288+ANY RETAIL SALE OF AMMUNITION TO A CONSUMER IN THIS STATE .16
289+(3) "DOING BUSINESS IN THIS STATE" MEANS THE SELLING,17
290+LEASING, OR DELIVERING IN THIS STATE, OR ANY ACTIVITY IN THIS STATE18
291+IN CONNECTION WITH THE SELLING, LEASING, OR DELIVERING IN THIS19
292+STATE, OF FIREARMS, FIREARMS PRECURSOR PARTS, OR AMMUNITION BY20
293+A RETAIL SALE, FOR USE, STORAGE, DISTRIBUTION, OR CONSUMPTION,21
294+WITHIN THIS STATE BY A PERSON WHO:22
295+(a) MAINTAINS WITHIN THIS STATE, DIRECTLY OR INDIRECTLY OR23
296+BY A SUBSIDIARY, AN OFFICE, DISTRIBUTION FACILITY, SALESROOM,24
297+WAREHOUSE, STORAGE PLACE, OR OTHER SIMILAR PLACE OF BUSINESS,25
298+INCLUDING THE EMPLOYMENT OF A RESIDENT OF THIS STATE WHO WORKS26
299+FROM A HOME OFFICE IN THIS STATE; OR27
300+1349
301+-8- (b) SOLICITS, EITHER BY DIRECT REPRESENTATIVES , INDIRECT1
302+REPRESENTATIVES, MANUFACTURERS' AGENTS, BY DISTRIBUTION OF2
303+CATALOGUES OR OTHER ADVERTISING, BY USE OF ANY COMMUNICATION3
304+MEDIA, OR BY USE OF THE NEWSPAPER , RADIO, OR TELEVISION4
305+ADVERTISING MEDIA, OR BY ANY OTHER MEANS WHATSOEVER, BUSINESS5
306+FROM PERSONS RESIDING IN THIS STATE AND BY REASON THEREOF6
307+RECEIVING ORDERS FROM, OR SELLING OR LEASING TANGIBLE PERSONAL7
308+PROPERTY TO, SUCH PERSONS RESIDING IN THIS STATE FOR USE,8
309+CONSUMPTION, DISTRIBUTION, AND STORAGE, FOR USE OR CONSUMPTION9
310+IN THIS STATE DURING THE FOLLOWING PERIODS :10
311+(I) AN ENTIRE CALENDAR YEAR IF, IN THE PREVIOUS CALENDAR11
312+YEAR, THE PERSON HAS MADE RETAIL SALES OF FIREARMS, FIREARMS12
313+PRECURSOR PARTS, OR AMMUNITION IN THIS STATE EXCEEDING TWENTY13
314+THOUSAND DOLLARS; OR14
315+(II) ON AND AFTER THE FIRST DAY OF THE MONTH AFTER THE15
316+NINETIETH DAY AFTER THE PERSON HAS MADE RETAIL SALES OF FIREARMS,16
317+FIREARMS PRECURSOR PARTS , OR AMMUNITION IN THIS STATE IN THE17
318+CURRENT CALENDAR YEAR THAT EXCEED TWENTY THOUSAND DOLLARS .18
319+(4) "EXCISE TAX" OR "TAX" MEANS THE TAX IMPOSED BY THIS19
320+ARTICLE 37.20
321+(5) "EXECUTIVE DIRECTOR" MEANS THE EXECUTIVE DIRECTOR OF21
322+THE DEPARTMENT OF REVENUE .22
323+(6) "FIREARM" OR "GUN" MEANS A FIREARM AS DEFINED IN23
324+SECTION 18-12-101 (1)(b.7) AND ANY INSTRUMENT OR DEVICE DESCRIBED24
325+IN SECTION 18-1-901 (3)(h), 18-12-401 (1)(a), OR 18-12-506 (2).25
326+(7) "FIREARM PRECURSOR PART " OR "GUN PRECURSOR PART"26
327+MEANS:27
328+1349
329+-9- (a) AN UNFINISHED FRAME OR RECEIVER AS DEFINED IN SECTION1
330+18-12-101 (1)(l);2
335331 (b) A
336- FIRE CONTROL COMPONENT AS DEFINED IN SECTION 18-12-101
337-(1)(c.3);
332+ FIRE CONTROL COMPONENT AS DEFINED IN SECTION3
333+18-12-101 (1)(c.3);4
338334 (c) A
339- DEVICE MARKETED OR SOLD TO THE PUBLIC THAT IS DESIGNED
340-OR ADAPTED TO BE INSERTED INTO
341-, AFFIXED ONTO, OR USED IN CONJUNCTION
342-WITH A FIREARM IF THE DEVICE IS
343-:
335+ DEVICE MARKETED OR SOLD TO THE PUBLIC THAT IS5
336+DESIGNED OR ADAPTED TO BE INSERTED INTO , AFFIXED ONTO, OR USED IN6
337+CONJUNCTION WITH A FIREARM IF THE DEVICE IS:7
344338 (I) R
345-EASONABLY DESIGNED OR INTENDED TO BE USED TO INCREASE
346-A FIREARM
347-'S RATE OF FIRE, CONCEALABILITY, MAGAZINE CAPACITY, OR
348-DESTRUCTIVE CAPACITY
349-; OR
350-(II) REASONABLY DESIGNED OR INTENDED TO BE USED TO INCREASE
351-A FIREARM
352-'S STABILITY AND HANDLING WHEN THE FIREARM IS REPEATEDLY
353-FIRED
354-; OR
355-(d) ANY MACHINE OR DEVICE THAT IS MARKETED OR SOLD TO THE
356-PUBLIC THAT IS REASONABLY DESIGNED OR INTENDED TO BE USED TO
357-MANUFACTURE OR PRODUCE A FIREARM
358-.
359-(8) "F
360-IREARMS DEALER" OR "GUN DEALER" MEANS ANY PERSON WHO
361-IS A FEDERALLY LICENSED FIREARMS DEALER AS DEFINED IN SECTION
362-18-12-101 (1)(b.4) OR A LICENSED GUN DEALER AS DEFINED IN SECTION
363-18-12-506 (6).
364-(9) "F
365-IREARMS MANUFACTURER " OR "GUN MANUFACTURER " MEANS
366-ANY PERSON WHO IS LICENSED TO MANUFACTURE FIREARMS OR AMMUNITION
367-PURSUANT TO
368-18 U.S.C. SEC. 921 ET SEQ. AND WHO ENGAGES IN ANY RETAIL
369-SALE OF A FIREARM
370-, FIREARM PRECURSOR PART , OR AMMUNITION TO A
371-CONSUMER IN THIS STATE
372-.
373-PAGE 7-HOUSE BILL 24-1349 (10) "FUND" MEANS THE FIREARMS AND AMMUNITION EXCISE TAX
374-CASH FUND CREATED IN SECTION
375- 39-37-301 (1)(a).
376-(11) (a) "L
377-AW ENFORCEMENT AGENCY " MEANS A DEPARTMENT OR
378-AGENCY OF THE STATE OR OF A COUNTY
379-, CITY, CITY AND COUNTY, OR TOWN
380-WITHIN THE STATE THAT EMPLOYS AT LEAST ONE PEACE OFFICER WHO IS
381-AUTHORIZED TO CARRY A FIREARM WHILE ON DUTY
382-.
339+EASONABLY DESIGNED OR INTENDED TO BE USED TO INCREASE8
340+A FIREARM'S RATE OF FIRE, CONCEALABILITY, MAGAZINE CAPACITY, OR9
341+DESTRUCTIVE CAPACITY; OR10
342+(II) R
343+EASONABLY DESIGNED OR INTENDED TO BE USED TO11
344+INCREASE A FIREARM'S STABILITY AND HANDLING WHEN THE FIREARM IS12
345+REPEATEDLY FIRED;
346+OR13
347+(d) A
348+NY MACHINE OR DEVICE THAT IS MARKETED OR SOLD TO THE14
349+PUBLIC THAT IS REASONABLY DESIGNED OR INTENDED TO BE USED TO15
350+MANUFACTURE OR PRODUCE A FIREARM .16(8) "FIREARMS DEALER" OR "GUN DEALER" MEANS ANY PERSON17
351+WHO IS A FEDERALLY LICENSED FIREARMS DEALER AS DEFINED IN SECTION18
352+18-12-101 (1)(b.4)
353+OR A LICENSED GUN DEALER AS DEFINED IN SECTION19
354+18-12-506
355+ (6).20
356+(9) "FIREARMS MANUFACTURER " OR "GUN MANUFACTURER"21
357+MEANS ANY PERSON WHO IS LICENSED TO MANUFACTURE FIREARMS OR22
358+AMMUNITION PURSUANT TO 18 U.S.C. SEC. 921 ET SEQ. AND WHO23
359+ENGAGES IN ANY RETAIL SALE OF A FIREARM, FIREARM PRECURSOR PART,24
360+OR AMMUNITION TO A CONSUMER IN THIS STATE .25
361+(10) "FUND" MEANS THE FIREARMS AND AMMUNITION EXCISE TAX26
362+CASH FUND CREATED IN SECTION 39-37-301 (1)(a).27
363+1349
364+-10- 1
365+(11) (a) "LAW ENFORCEMENT AGENCY " MEANS A DEPARTMENT OR2
366+AGENCY OF THE STATE OR OF A COUNTY , CITY, CITY AND COUNTY , OR3
367+TOWN WITHIN THE STATE THAT EMPLOYS AT LEAST ONE PEACE OFFICER4
368+WHO IS AUTHORIZED TO CARRY A FIREARM WHILE ON DUTY .5
383369 (b) "L
384-AW ENFORCEMENT AGENCY " INCLUDES A FEDERAL LAW
385-ENFORCEMENT AGENCY AND A TRIBAL LAW ENFORCEMENT AGENCY
386-.
387-(12) "N
388-ET TAXABLE SALES" MEANS THE AGGREGATE PURCHASE
389-PRICE RECEIVED OR DUE IN MONEY
390-, CREDITS, OR PROPERTY, OR OTHER
391-CONSIDERATION VALUED IN MONEY FROM ALL RETAIL SALES WITHIN THIS
392-STATE
393-, AND EMBRACED WITHIN THE PROVISIONS OF THIS ARTICLE , LESS
394-DEDUCTIONS FOR
395-:
396-(a) A
397-N AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY
398-EXEMPT FROM TAX PURSUANT TO SECTION
399-39-37-105;
400-(b) A
401-N AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY
402-RETURNED BY THE PURCHASER WHEN THE FULL SALE PRICE THEREOF IS
403-REFUNDED WHETHER IN CASH OR BY CREDIT
404-; AND
405-(c) AN AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY SOLD
406-ON ACCOUNT FOUND TO BE WORTHLESS AND ACTUALLY CHARGED OFF BY
407-THE TAXPAYER FOR INCOME TAX PURPOSES
408-, BUT IF ANY SUCH ACCOUNTS ARE
409-THEREAFTER COLLECTED BY THE TAXPAYER
410-, A TAX SHALL BE PAID UPON THE
411-AMOUNTS COLLECTED
412-.
413-(13) (a) "P
414-EACE OFFICER" MEANS A CERTIFIED PEACE OFFICER
415-DESCRIBED IN SECTION
416-16-2.5-102.
370+AW ENFORCEMENT AGENCY " INCLUDES A FEDERAL LAW6
371+ENFORCEMENT AGENCY AND A TRIBAL LAW ENFORCEMENT AGENCY .7 (12) "NET TAXABLE SALES" MEANS THE AGGREGATE PURCHASE8
372+PRICE RECEIVED OR DUE IN MONEY, CREDITS, OR PROPERTY, OR OTHER9
373+CONSIDERATION VALUED IN MONEY FROM ALL RETAIL SALES WITHIN THIS10
374+STATE, AND EMBRACED WITHIN THE PROVISIONS OF THIS ARTICLE , LESS11
375+DEDUCTIONS FOR:12
376+(a) AN AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY13
377+EXEMPT FROM TAX PURSUANT TO SECTION 39-37-105;14
378+(b) AN AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY15
379+RETURNED BY THE PURCHASER WHEN THE FULL SALE PRICE THEREOF IS16
380+REFUNDED WHETHER IN CASH OR BY CREDIT ; AND17
381+(c) AN AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY18
382+SOLD ON ACCOUNT FOUND TO BE WORTHLESS AND ACTUALLY CHARGED19
383+OFF BY THE TAXPAYER FOR INCOME TAX PURPOSES , BUT IF ANY SUCH20
384+ACCOUNTS ARE THEREAFTER COLLECTED BY THE TAXPAYER, A TAX SHALL21
385+BE PAID UPON THE AMOUNTS COLLECTED .22
386+(13) (a) "PEACE OFFICER" MEANS A CERTIFIED PEACE OFFICER23
387+DESCRIBED IN SECTION 16-2.5-102.24
417388 (b) "P
418-EACE OFFICER" INCLUDES A POLICE OFFICER OR CRIMINAL
419-INVESTIGATOR EMPLOYED BY A FEDERAL OR TRIBAL LAW ENFORCEMENT
420-AGENCY AND A QUALIFIED RETIRED LAW ENFORCEMENT OFFICER
421-, AS
422-DEFINED IN
423-18 U.S.C. SEC. 926C (c).
424-(14) "P
425-ERSON" HAS THE SAME MEANING AS SET FORTH IN SECTION
426-PAGE 8-HOUSE BILL 24-1349 39-26-102 (6.3).
427-(15) (a) "P
428-URCHASE PRICE" MEANS THE AGGREGATE CONSIDERATION
429-VALUED IN MONEY PAID OR DELIVERED OR PROMISED TO BE PAID OR
430-DELIVERED BY THE USER OR CONSUMER IN CONSUMMATION OF A SALE
431-,
432-EXCLUSIVE OF:
433-(I) T
434-HE EXCISE TAX;
435-(II) A
436-NY DIRECT TAX IMPOSED BY THE FEDERAL GOVERNMENT ;
389+EACE OFFICER" INCLUDES A POLICE OFFICER OR CRIMINAL25
390+INVESTIGATOR EMPLOYED BY A FEDERAL OR TRIBAL LAW ENFORCEMENT26
391+AGENCY AND A QUALIFIED RETIRED LAW ENFORCEMENT OFFICER , AS27
392+1349
393+-11- DEFINED IN 18 U.S.C. SEC. 926C (c).1
394+(14) "PERSON" HAS THE SAME MEANING AS SET FORTH IN SECTION2
395+39-26-102 (6.3).3
396+(15) (a) "PURCHASE PRICE" MEANS THE AGGREGATE4
397+CONSIDERATION VALUED IN MONEY PAID OR DELIVERED OR PROMISED TO5
398+BE PAID OR DELIVERED BY THE USER OR CONSUMER IN CONSUMMATION OF6
399+A SALE, EXCLUSIVE OF:7
400+(I) THE EXCISE TAX;8
401+(II) ANY DIRECT TAX IMPOSED BY THE FEDERAL GOVERNMENT ;9
402+(III) ANY SALES OR USE TAX IMPOSED BY THIS STATE OR BY ANY10
403+POLITICAL SUBDIVISION THEREOF;11
404+(IV) ANY RETAIL DELIVERY FEE AND ENTERPRISE RETAIL12
405+DELIVERY FEES IMPOSED OR COLLECTED AS SPECIFIED IN SECTION13
406+43-4-218;14
407+(V) ANOTHER TAX OR FEE IMPOSED BY A GOVERNMENTAL ENTITY15
408+THAT IS COLLECTED AT THE SAME TIME AS THE EXCISE TAX .16
409+(b) FOR PURPOSES OF THIS ARTICLE 37, "PURCHASE PRICE"17
410+INCLUDES THE FULL PURCHASE PRICE OF THE FIREARM , FIREARM18
411+PRECURSOR PART, OR AMMUNITION SOLD AFTER MANUFACTURE OR AFTER19
412+HAVING BEEN MADE TO ORDER AND INCLUDES THE FULL PURCHASE PRICE20
413+FOR MATERIAL USED AND THE SERVICE PERFORMED IN CONNECTION21
414+THEREWITH, AND THE PROFIT THEREON, INCLUDED IN THE PRICE CHARGED22
415+TO THE USER OR CONSUMER.23
416+(16) "RETAIL SALE" MEANS ALL SALES MADE WITHIN THIS STATE24
417+EXCEPT WHOLESALE SALES.25
418+(17) "SALE"MEANS THE ACQUISITION FOR ANY CONSIDERATION BY26
419+ANY PERSON OF A FIREARM, FIREARM PRECURSOR PART, OR AMMUNITION27
420+1349
421+-12- SUBJECT TO THE EXCISE TAX INCLUDING INSTALLMENT AND CREDIT SALES1
422+AND THE EXCHANGE OF SUCH PROPERTY AS WELL AS THE SALE THEREOF2
423+FOR MONEY AND EVERY SUCH TRANSACTION, CONDITIONAL OR3
424+OTHERWISE, FOR A CONSIDERATION CONSTITUTING A SALE .4
425+(18) "VENDOR" MEANS A PERSON DOING BUSINESS IN THIS STATE5
426+AS AN AMMUNITION VENDOR, FIREARMS DEALER, OR A FIREARMS6
427+MANUFACTURER OR ANY COMBINATION THEREOF .7
428+(19) "WHOLESALER" MEANS A PERSON DOING A REGULARLY8
429+ORGANIZED WHOLESALE OR JOBBING BUSINESS AND KNOWN TO THE TRADE9
430+AS SUCH AND SELLING TO RETAIL MERCHANTS, JOBBERS, DEALERS, OR10
431+OTHER WHOLESALERS, FOR THE PURPOSE OF RESALE.11
432+(20) (a) "WHOLESALE SALE" MEANS: 12
433+(I) A SALE BY A WHOLESALER TO A VENDOR OR OTHER13
434+WHOLESALER FOR RESALE; OR14
435+(II) A SALE TO A PERSON ENGAGED IN THE BUSINESS OF15
436+MANUFACTURING, COMPOUNDING, OR FURNISHING FOR SALE, PROFIT, OR16
437+USE ANY PROPERTY WHICH ENTERS INTO THE PROCESSING OF OR BECOMES17
438+AN INGREDIENT OR COMPONENT PART OF THE PRODUCT WHICH IS18
439+MANUFACTURED, COMPOUNDED, OR FURNISHED.19
440+(b) "WHOLESALE SALE" DOES NOT INCLUDE A SALE BY A20
441+WHOLESALER TO A USER OR CONSUMER NOT FOR RESALE .21
442+39-37-104. Firearms, firearm precursor parts, and22
443+ammunition - excise tax levied upon gross taxable sales - tax rate.23
444+(1) ON AND AFTER APRIL 1, 2025, THERE IS LEVIED AN EXCISE TAX UPON24
445+ EVERY VENDOR AT THE RATE OF SIX AND ONE -HALF PERCENT OF THE25
446+NET TAXABLE SALES FROM THE RETAIL SALE IN THIS STATE OF ANY26
447+FIREARM, FIREARM PRECURSOR PART, OR AMMUNITION. EVERY VENDOR27
448+1349
449+-13- SHALL PAY THE TAX LEVIED BY THIS SECTION TO THE EXECUTIVE DIRECTOR1
450+IN ACCORDANCE WITH THE PROVISIONS OF THIS PART 1.2
451+(2) THE DETERMINATION OF WHETHER A RETAIL SALE OCCURS IN3
452+THIS STATE IS GOVERNED BY THE PROVISIONS SET FORTH IN SECTION4
453+39-26-104 (3)(a)(I) TO (3)(a)(V) AND THE DEFINITIONS SET FORTH IN5
454+SECTION 39-26-104 (3)(d)(I) AND (3)(d)(II).6
455+39-37-105. Exemption. THE PURCHASE PRICE PAID IN7
456+CONSUMMATION OF THE RETAIL SALE OF ANY FIREARM , FIREARM8
457+PRECURSOR PART, OR AMMUNITION TO A PEACE OFFICER OR A LAW9
458+ENFORCEMENT AGENCY EMPLOYING THAT PEACE OFFICER OR TO AN10
459+ACTIVE DUTY MEMBER OF THE ARMED FORCES OF THE UNITED STATES IS11
460+EXEMPT FROM TAXATION PURSUANT TO THIS ARTICLE 37.12
461+ 39-37-106. Administration and enforcement - disputes and13
462+refunds - rules. (1) THE EXECUTIVE DIRECTOR SHALL ADMINISTER AND14
463+ENFORCE THE TAX LEVIED PURSUANT TO THIS PART 1 IN ACCORDANCE15
464+WITH THE PROVISIONS OF ARTICLE 21 OF THIS TITLE 39.16
465+(2) THE BURDEN OF PROVING THAT A SALE OF A FIREARM, FIREARM17
466+PRECURSOR PART, OR AMMUNITION IS NOT SUBJECT TO OR IS EXEMPT FROM18
467+THE EXCISE TAX, OR THAT A VENDOR IS NOT DOING BUSINESS IN THIS19
468+STATE, AS DEFINED IN SECTION 39-37-103 (3), OR IS OTHERWISE NOT20
469+REQUIRED TO MAKE A RETURN OR TO REMIT TAX PURSUANT TO THIS21
470+ARTICLE 37, SHALL BE ON THE VENDOR UNDER SUCH REASONABLE22
471+REQUIREMENTS OF PROOF AS THE EXECUTIVE DIRECTOR MAY PRESCRIBE23
472+BY RULE.24
473+(3) (a) THE EXECUTIVE DIRECTOR SHALL MAKE A REFUND OR25
474+ALLOW A CREDIT TO ANY VENDOR THAT ESTABLISHES THAT THE VENDOR26
475+HAS OVERPAID THE TAX DUE PURSUANT TO THIS ARTICLE 37. NO SUCH27
476+1349
477+-14- REFUND SHALL BE MADE OR CREDIT ALLOWED IN AN AMOUNT GREATER1
478+THAN THE TAX PAID.2
479+(b) THE VENDOR MUST FILE ANY CLAIM FOR REFUND OR CREDIT3
480+UNDER THIS SECTION WITHIN THREE YEARS AFTER THE DUE DATE OF THE4
481+RETURN SHOWING THE OVERPAYMENT. THE CLAIM MUST BE MADE ON5
482+FORMS PRESCRIBED BY THE EXECUTIVE DIRECTOR AND MUST INCLUDE6
483+SUCH PERTINENT DATA, INFORMATION, OR DOCUMENTATION AS THE7
484+EXECUTIVE DIRECTOR MAY REQUIRE .8
485+(c) UPON RECEIPT OF THE APPLICATION AND PROOF OF THE9
486+MATTERS CONTAINED THEREIN, THE EXECUTIVE DIRECTOR SHALL GIVE10
487+NOTICE TO THE VENDOR IN WRITING OF THE EXECUTIVE DIRECTOR 'S11
488+DECISION. AGGRIEVED VENDORS MAY PETITION THE EXECUTIVE DIRECTOR12
489+FOR A HEARING ON THE CLAIM IN THE MANNER PROVIDED IN SECTION13
490+39-21-104.14
491+(4) THE EXECUTIVE DIRECTOR SHALL PROMULGATE RULES FOR THE15
492+IMPLEMENTATION OF THIS PART 1.16
493+39-37-107. Registration required. (1) (a) IT IS UNLAWFUL FOR17
494+ANY PERSON TO ENGAGE IN THE BUSINESS OF AN AMMUNITION VENDOR, A18
495+FIREARMS DEALER, OR A FIREARMS MANUFACTURER IN THIS STATE19
496+WITHOUT FIRST HAVING REGISTERED AS A VENDOR WITH THE EXECUTIVE20
497+DIRECTOR. A REGISTRATION APPLICATION PROPERLY FILED ON A FORM21
498+PRESCRIBED BY THE EXECUTIVE DIRECTOR AND ACCEPTED BY THE22
499+EXECUTIVE DIRECTOR IS VALID UNTIL DECEMBER 31 OF THE NEXT23
500+ODD-NUMBERED YEAR FOLLOWING THE DATE OF REGISTRATION, UNLESS24
501+SOONER CANCELLED OR REVOKED. A PERSON REGISTERING PURSUANT TO25
502+THIS SUBSECTION (1) SHALL DISCLOSE THE NAME OF THE VENDOR AND THE26
503+VENDOR'S BUSINESS LOCATION, INCLUDING THE STREET NUMBER OF THE27
504+1349
505+-15- VENDOR'S BUSINESS LOCATION, AND ANY OTHER FACTS THE EXECUTIVE1
506+DIRECTOR MAY REQUIRE.2
507+(b) IT IS THE DUTY OF EVERY VENDOR ON OR BEFORE JANUARY 13
508+OF EACH EVEN- NUMBERED YEAR TO RENEW THE VENDOR'S REGISTRATION4
509+IF THE VENDOR REMAINS IN RETAIL BUSINESS OR LIABLE TO ACCOUNT FOR5
510+THE TAX LEVIED PURSUANT TO THIS ARTICLE 37.6
511+(c) IF A VENDOR MAKES RETAIL SALES AT TWO OR MORE SEPARATE7
512+PLACES OF BUSINESS IN THIS STATE, A SEPARATE REGISTRATION FOR EACH8
513+PLACE OF BUSINESS IS REQUIRED.9
514+(2) THE EXECUTIVE DIRECTOR, AFTER REASONABLE NOTICE AND10
515+A HEARING, MAY REVOKE THE REGISTRATION OF ANY PERSON FOUND BY11
516+THE EXECUTIVE DIRECTOR TO HAVE VIOLATED ANY PROVISION OF THIS12
517+ARTICLE 37. ANY FINDING AND ORDER OF THE EXECUTIVE DIRECTOR13
518+REVOKING THE REGISTRATION OF ANY VENDOR IS SUBJECT TO REVIEW BY14
519+THE DISTRICT COURT OF THE DISTRICT WHERE THE BUSINESS OF THE15
520+VENDOR IS CONDUCTED, UPON APPLICATION OF THE VENDOR . THE16
521+PROCEDURE FOR REVIEW MUST BE, AS NEARLY AS POSSIBLE, THE SAME AS17
522+PROVIDED FOR THE REVIEW OF FINDINGS AS PROVIDED BY PROCEEDINGS IN18
523+THE NATURE OF CERTIORARI.19
524+(3) (a) ANY VENDOR WHO MAKES RETAIL SALES SUBJECT TO THE20
525+EXCISE TAX WITHOUT REGISTERING COMMITS A PETTY OFFENSE AND SHALL21
526+BE PUNISHED ACCORDING TO SECTION 18-1.3-503.22
527+(b) ANY VENDOR WHO MAKES RETAIL SALES SUBJECT TO THE23
528+EXCISE TAX WITHOUT REGISTERING MAY ALSO BE SUBJECT TO A CIVIL24
529+PENALTY OF FIFTY DOLLARS PER DAY UP TO A MAXIMUM PENALTY OF ONE25
530+THOUSAND DOLLARS. THE EXECUTIVE DIRECTOR SHALL ASSESS THE26
531+PENALTY IMPOSED BY THIS SUBSECTION (3)(b) IN THE SAME MANNER AS27
532+1349
533+-16- THE TAXES, PENALTIES, AND INTEREST IMPOSED BY THIS ARTICLE 37. THE1
534+EXECUTIVE DIRECTOR MAY WAIVE OR REDUCE THE PENALTY ASSESSED2
535+PURSUANT TO THIS SUBSECTION (3)(b) IF THE VENDOR'S FAILURE TO3
536+REGISTER IS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT OR4
537+INTENT TO DEFRAUD.5
538+39-37-108. Books and records to be preserved. (1) E VERY 6
539+VENDOR SHALL KEEP COMPLETE AND ACCURATE RECORDS NECESSARY FOR7
540+THE DETERMINATION OF THE CORRECT TAX LIABILITY , INCLUDING8
541+ITEMIZED INVOICES OF ALL RETAIL SALES OF ANY FIREARMS , FIREARM9
542+PRECURSOR PARTS, OR AMMUNITION IN THIS STATE.10
543+(2) A
544+
545+ VENDOR SHALL PROVIDE A COPY OF THE RECORDS11
546+REQUIRED TO BE KEPT PURSUANT TO SUBSECTION (1) OF THIS SECTION,12
547+AND ANY OTHER RECORDS DEEMED NECESSARY BY THE EXECUTIVE13
548+DIRECTOR FOR THE DETERMINATION OF THE CORRECT TAX LIABILITY TO14
549+THE EXECUTIVE DIRECTOR, IF SO REQUESTED. THE EXECUTIVE DIRECTOR15
550+MAY ESTABLISH THE ACCEPTABLE FORM OF SUCH RECORDS .16
551+39-37-109. Returns and remittance of tax - civil penalty.17
552+(1) E
553+VERY
554+ VENDOR SHALL FILE A RETURN WITH THE EXECUTIVE18
555+DIRECTOR EACH MONTH . THE RETURN, WHICH MUST BE UPON FORMS19
556+PRESCRIBED AND FURNISHED BY THE EXECUTIVE DIRECTOR, MUST20
557+CONTAIN THE NET TAXABLE SALES FROM THE RETAIL SALE IN THIS STATE21
558+OF ANY FIREARM, FIREARM PRECURSOR PART, OR AMMUNITION BY THE 22
559+VENDOR DURING THE PRECEDING MONTH , THE TAX DUE THEREON, AND23
560+ANY OTHER INFORMATION THAT THE EXECUTIVE DIRECTOR MAY24
561+REASONABLY REQUIRE.25
562+(2) E
563+VERY
564+ VENDOR SHALL FILE THE RETURN REQUIRED BY26
565+SUBSECTION (1) OF THIS SECTION WITH THE EXECUTIVE DIRECTOR BY THE27
566+1349
567+-17- TWENTIETH DAY OF THE MONTH FOLLOWING THE MONTH REPORTED AND1
568+WITH THE REPORT SHALL REMIT THE AMOUNT OF TAX DUE . THE VENDOR2
569+SHALL FILE THE RETURN REQUIRED BY SUBSECTION (1) OF THIS SECTION3
570+ELECTRONICALLY AND REMIT THE AMOUNT OF TAX DUE BY ELECTRONIC4
571+FUNDS TRANSFER.5
572+(3) THE EXECUTIVE DIRECTOR MAY EXTEND THE TIME FOR FILING6
573+A RETURN AND REMITTING THE TAX DUE FOR GOOD CAUSE SHOWN OR7
574+UNDER SUCH REASONABLE RULES AS THE EXECUTIVE DIRECTOR MAY8
575+PROMULGATE.9
576+(4) IF A PERSON NEGLECTS OR REFUSES TO FILE A TIMELY RETURN10
577+OR PAYMENT OF THE TAX, TO PAY OR CORRECTLY ACCOUNT FOR ANY TAX11
578+AS REQUIRED BY THIS ARTICLE 37, OR TO KEEP COMPLETE AND ACCURATE12
579+RECORDS, AS REQUIRED BY SECTION 39-37-109, THE EXECUTIVE DIRECTOR13
580+SHALL MAKE AN ESTIMATE, BASED UPON THE INFORMATION AVAILABLE,14
581+OF THE AMOUNT OF TAX DUE OR NOT ACCOUNTED FOR OR INCORRECTLY15
582+ACCOUNTED FOR ON A RETURN FOR THE PERIOD FOR WHICH THE VENDOR16
583+IS DELINQUENT. THE EXECUTIVE DIRECTOR SHALL ADD TO THE ESTIMATED17
584+AMOUNT OF TAX DUE OR NOT ACCOUNTED FOR OR INCORRECTLY18
585+ACCOUNTED FOR INTEREST, IF APPLICABLE PURSUANT TO SECTION19
586+39-21-110.5, AND A PENALTY EQUAL TO THE GREATER OF :20
587+(a) FIFTEEN DOLLARS; OR21
588+(b) TEN PERCENT OF SUCH UNPAID, UNACCOUNTED, OR22
589+INCORRECTLY ACCOUNTED FOR AMOUNT OF TAX , PLUS ONE-HALF PERCENT23
590+PER MONTH FROM THE DATE WHEN DUE , NOT TO EXCEED EIGHTEEN24
591+PERCENT IN THE AGGREGATE.25
592+39-37-110. Distribution of tax collected. (1) E ACH MONTH, THE26
593+STATE TREASURER SHALL CREDIT THE MONEY COLLECTED FOR PAYMENT27
594+1349
595+-18- OF THE TAX LEVIED PURSUANT TO THIS PART 1 TO THE OLD AGE PENSION1
596+FUND CREATED IN SECTION 1 OF ARTICLE XXIV OF THE STATE2
597+CONSTITUTION IN ACCORDANCE WITH SECTION 2 (a) AND (f) OF ARTICLE3
598+XXIV
599+ OF THE STATE CONSTITUTION AND SHALL FURTHER TRANSFER AN4
600+AMOUNT EQUAL TO THIS AMOUNT FROM THE OLD AGE PENSION FUND TO5
601+THE GENERAL FUND IN ACCOR DANCE WITH SECTION 7 (c) OF ARTICLE6
602+XXIV
603+ OF THE STATE CONSTITUTION.7
604+(2) E
605+ACH MONTH, THE STATE TREASURER SHALL TRANSFER AN8
606+AMOUNT EQUAL TO THE AMOUNT OF MONEY COLLECTED FOR PAYMENT OF9
607+THE TAX LEVIED PURSUANT TO THIS PART 1 FROM THE GENERAL FUND TO10
608+THE FUND FOR DISTRIBUTION IN ACCOR DANCE WITH SECTION 39-37-30111
609+(2).12
610+39-37-111. Prohibited acts - penalties. I T IS UNLAWFUL FOR ANY13
611+ VENDOR TO WILLFULLY MAKE ANY FALSE OR FRAUDULENT RETURN OR14
612+FALSE STATEMENT ON ANY RETURN OR TO WILLFULLY E VADE THE15
613+PAYMENT OF THE TAX, OR ANY PART OF THE TAX, LEVIED PURSUANT TO16
614+THIS PART 1. ANY VENDOR WHO WILLFULLY VIOLATES ANY PROVISION17
615+OF THIS PART 1 SHALL BE PUNISHED AS PROVIDED IN SECTION 39-21-118.18
616+39-37-112. Revenue and spending limitations.19
617+N
618+OTWITHSTANDING ANY LIMITATIONS ON REVENUE , SPENDING, OR20
619+APPROPRIATIONS CONTAINED IN SECTION 20 OF ARTICLE X OF THE STATE21
620+CONSTITUTION OR ANY OTHER PROVISION OF LAW , ALL REVENUE22
621+GENERATED BY THE EXCISE TAX LEVIED PURSUANT TO THIS PART 1 AS23
622+APPROVED BY THE VOTERS AT THE STATEWIDE ELECTION IN NOVEMBER24
623+2024,
624+ MAY BE COLLECTED AND SPENT AS A VOTER -APPROVED REVENUE25
625+CHANGE AND SHALL NOT REQUIRE VOTER APPROVAL SUBSEQUENT TO THE26
626+VOTER APPROVAL REQUIRED PURSUANT TO PART 2 OF THIS ARTICLE 37.27
627+1349
628+-19- PART 21
629+SUBMISSION OF BALLOT ISSUE - FIREARMS AND2
630+AMMUNITION EXCISE TAX3
631+39-37-201. Submission of ballot issue - excise tax on firearms4
632+and ammunition - definition. (1) A
633+S USED IN THIS SECTION, "BALLOT5
634+ISSUE" MEANS THE QUESTION SUBMITTED TO VOTERS PURSUANT TO6
635+SUBSECTION (2) OF THIS SECTION.7
636+(2) A
637+T THE STATEWIDE ELECTION HELD IN NOVEMBER 2024, THE8
638+SECRETARY OF STATE SHALL SUBMIT TO THE REGISTERED ELECTORS OF9
639+THE STATE FOR THEIR APPROVAL OR REJECTION THE FOLLOWING BALLOT10
640+ISSUE: "SHALL STATE TAXES BE INCREASED BY $39,000,000 ANNUALLY TO11
641+FUND MENTAL HEALTH SERVICES, INCLUDING FOR MILITARY VETERANS12
642+AND AT-RISK YOUTH, SCHOOL SAFETY AND GUN VIOLENCE PREVENTION,13
643+AND SUPPORT SERVICES FOR VICTIMS OF DOMESTIC VIOLENCE AND OTHER14
644+VIOLENT CRIMES BY AUTHORIZING A TAX ON GUN DEALERS , GUN15
645+MANUFACTURERS, AND AMMUNITION VENDORS AT THE RATE OF 6.5% OF16
646+THE NET TAXABLE SALES FROM THE RETAIL SALE OF ANY GUN , GUN17
647+PRECURSOR PART, OR AMMUNITION, WITH THE STATE KEEPING AND18
648+SPENDING ALL OF THE NEW TAX REVENUE AS A VOTER-APPROVED19
649+REVENUE CHANGE?"20
650+(3) F
651+OR PURPOSES OF SECTION 1-5-407, THE BALLOT ISSUE IS A21
652+PROPOSITION. SECTION 1-40-106 (3)(d) DOES NOT APPLY TO THE BALLOT22
653+ISSUE.23
654+PART 324
655+FIREARMS AND AMMUNITION EXCISE TAX CASH FUND25
656+39-37-301. Firearms and ammunition excise tax cash fund -26
657+creation - distribution. (1) (a) T
658+HE FIREARMS AND AMMUNITION EXCISE27
659+1349
660+-20- TAX CASH FUND IS CREATED IN THE STATE TREASURY . THE FUND CONSISTS1
661+OF MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION 39-37-1102
662+(2) AND ANY OTHER MONEY THAT THE GENERAL ASSEMBLY MAY3
663+APPROPRIATE OR TRANSFER TO THE FUND .4
664+(b) T
665+HE STATE TREASURER SHALL CREDIT ALL INTEREST AND5
666+INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE6
667+FUND TO THE FUND.7
668+(2) (a) E
669+XCEPT FOR ANY MONEY IN THE FUND THAT IS ANNUALLY8
670+APPROPRIATED BY THE GENERAL ASSEMBLY PURSUANT TO SUBSECTION9
671+(2)(b)
672+OF THIS SECTION, MONEY PAID INTO THE FUND PURS UANT TO10
673+SECTION
674+39-37-110 (2) OR CREDITED TO THE FUND PURSUANT TO11
675+SUBSECTION (1)(b) OF THIS SECTION MUST BE DISTRIBUTED FROM THE12
676+FUND AS FOLLOWS:13
677+(I) (A) T
678+HE FIRST THIRTY
679+ MILLION DOLLARS PAID INTO THE FUND14
680+IN THE FIRST FISCAL YEAR IN WHICH MONEY IS TRANSFERRED TO THE FUND15
681+MUST BE TRANSFERRED TO THE COLORADO CRIME VICTIM SERVICES FUND16
682+CREATED IN SECTION 24-33.5-505.5 (2) AND USED FOR CRIME VICTIM17
683+SERVICES GRANTS, AS DESCRIBED IN SECTION 24-33.5-505.5 (3);18
684+(B) F
685+OR EACH FISCAL YEAR THEREAFTER , THE
686+ EXECUTIVE19
687+DIRECTOR OR THE EXECUTIVE DIRECTOR 'S DESIGNEE SHALL ANNUALLY20
688+CALCULATE AND ADJUST THE AMOUNT REQUIRED TO BE TRANSFERRED21
689+PURSUANT TO SUBSECTION (2)(a)(I)(A) OF THIS SECTION FOR INFLATION22
690+OR DEFLATION AND SHALL ROUND THE ADJUSTED AMOUNT UPWARD OR23
691+DOWNWARD TO THE NEAREST ONE THOUSAND DOLLARS . INFLATION OR24
692+DEFLATION IS MEASURED BY THE ANNUAL PERCENTAGE CHANGE IN THE25
693+U
694+NITED STATES DEPARTMENT OF LABOR 'S BUREAU OF LABOR STATISTICS26
695+CONSUMER PRICE INDEX , OR A SUCCESSOR INDEX , FOR27
696+1349
697+-21- DENVER-AURORA-LAKEWOOD FOR "ALL ITEMS" PAID BY URBAN1
698+CONSUMERS. THE STATE TREASURER SHALL TRANSFER THE AMOUNT2
699+CALCULATED BY THE EXECUTIVE DIRECTOR OR THE EXECUTIVE3
700+DIRECTOR'S DESIGNEE PURSUANT TO THIS SUBSECTION (2)(a)(I)(B) IN4
701+ACCORDANCE WITH THE REQUIREMENT IN SUBSECTION (2)(a)(I)(A) OF THIS5
702+SECTION.6
703+ 7
704+(II) AFTER THE REQUIREMENT IN SUBSECTION (2)(a)(I) OF THIS8
705+SECTION IS MET, THE NEXT EIGHT MILLION DOLLARS PAID INTO THE FUND9
706+IN EACH FISCAL YEAR MUST BE TRANSFERRED TO THE BEHAVIORAL10
707+AND MENTAL HEALTH CASH FUND CREATED IN SECTION 24-75-230 (2)(a);11
708+AND12
437709 (III) A
438-NY SALES OR USE TAX IMPOSED BY THIS STATE OR BY ANY
439-POLITICAL SUBDIVISION THEREOF
440-;
441-(IV) A
442-NY RETAIL DELIVERY FEE AND ENTERPRISE RETAIL DELIVERY
443-FEES IMPOSED OR COLLECTED AS SPECIFIED IN SECTION
444-43-4-218;
445-(V) A
446-NOTHER TAX OR FEE IMPOSED BY A GOVERNMENTAL ENTITY
447-THAT IS COLLECTED AT THE SAME TIME AS THE EXCISE TAX
448-.
449-(b) F
450-OR PURPOSES OF THIS ARTICLE 37, "PURCHASE PRICE" INCLUDES
451-THE FULL PURCHASE PRICE OF THE FIREARM
452-, FIREARM PRECURSOR PART, OR
453-AMMUNITION SOLD AFTER MANUFACTURE OR AFTER HAVING BEEN MADE TO
454-ORDER AND INCLUDES THE FULL PURCHASE PRICE FOR MATERIAL USED AND
455-THE SERVICE PERFORMED IN CONNECTION THEREWITH
456-, AND THE PROFIT
457-THEREON
458-, INCLUDED IN THE PRICE CHARGED TO THE USER OR CONSUMER .
459-(16) "R
460-ETAIL SALE" MEANS ALL SALES MADE WITHIN THIS STATE
461-EXCEPT WHOLESALE SALES
462-.
463-(17) "S
464-ALE"MEANS THE ACQUISITION FOR ANY CONSIDERATION BY
465-ANY PERSON OF A FIREARM
466-, FIREARM PRECURSOR PART, OR AMMUNITION
467-SUBJECT TO THE EXCISE TAX INCLUDING INSTALLMENT AND CREDIT SALES
468-AND THE EXCHANGE OF SUCH PROPERTY AS WELL AS THE SALE THEREOF FOR
469-MONEY AND EVERY SUCH TRANSACTION
470-, CONDITIONAL OR OTHERWISE, FOR
471-A CONSIDERATION CONSTITUTING A SALE
472-.
473-(18) "V
474-ENDOR" MEANS A PERSON DOING BUSINESS IN THIS STATE AS
475-AN AMMUNITION VENDOR
476-, FIREARMS DEALER , OR A FIREARMS
477-MANUFACTURER OR ANY COMBINATION THEREOF
478-.
479-PAGE 9-HOUSE BILL 24-1349 (19) "WHOLESALER" MEANS A PERSON DOING A REGULARLY
480-ORGANIZED WHOLESALE OR JOBBING BUSINESS AND KNOWN TO THE TRADE
481-AS SUCH AND SELLING TO RETAIL MERCHANTS
482-, JOBBERS, DEALERS, OR OTHER
483-WHOLESALERS
484-, FOR THE PURPOSE OF RESALE.
485-(20) (a) "W
486-HOLESALE SALE" MEANS:
487-(I) A SALE BY A WHOLESALER TO A VENDOR OR OTHER WHOLESALER
488-FOR RESALE
489-; OR
490-(II) A SALE TO A PERSON ENGAGED IN THE BUSINESS OF
491-MANUFACTURING
492-, COMPOUNDING, OR FURNISHING FOR SALE, PROFIT, OR USE
493-ANY PROPERTY WHICH ENTERS INTO THE PROCESSING OF OR BECOMES AN
494-INGREDIENT OR COMPONENT PART OF THE PRODUCT WHICH IS
495-MANUFACTURED
496-, COMPOUNDED, OR FURNISHED.
497-(b) "W
498-HOLESALE SALE" DOES NOT INCLUDE A SALE BY A
499-WHOLESALER TO A USER OR CONSUMER NOT FOR RESALE
500-.
501-39-37-104. Firearms, firearm precursor parts, and ammunition
502-- excise tax levied upon gross taxable sales - tax rate. (1) O
503-N AND AFTER
504-APRIL 1, 2025, THERE IS LEVIED AN EXCISE TAX UPON EVERY VENDOR AT THE
505-RATE OF SIX AND ONE
506--HALF PERCENT OF THE NET TAXABLE SALES FROM THE
507-RETAIL SALE IN THIS STATE OF ANY FIREARM
508-, FIREARM PRECURSOR PART, OR
509-AMMUNITION
510-. EVERY VENDOR SHALL PAY THE TAX LEVIED BY THIS SECTION
511-TO THE EXECUTIVE DIRECTOR IN ACCORDANCE WITH THE PROVISIONS OF THIS
512-PART
513-1.
514-(2) T
515-HE DETERMINATION OF WHETHER A RETAIL SALE OCCURS IN THIS
516-STATE IS GOVERNED BY THE PROVISIONS SET FORTH IN SECTION
517-39-26-104
518-(3)(a)(I)
519-TO (3)(a)(V) AND THE DEFINITIONS SET FORTH IN SECTION
520-39-26-104 (3)(d)(I) AND (3)(d)(II).
521-39-37-105. Exemption. T
522-HE PURCHASE PRICE PAID IN
523-CONSUMMATION OF THE RETAIL SALE OF ANY FIREARM
524-, FIREARM PRECURSOR
525-PART
526-, OR AMMUNITION TO A PEACE OFFICER OR A LAW ENFORCEMENT
527-AGENCY EMPLOYING THAT PEACE OFFICER OR TO AN ACTIVE DUTY MEMBER
528-OF THE ARMED FORCES OF THE
529-UNITED STATES IS EXEMPT FROM TAXATION
530-PURSUANT TO THIS ARTICLE
531-37.
532-PAGE 10-HOUSE BILL 24-1349 39-37-106. Administration and enforcement - disputes and
533-refunds - rules. (1) T
534-HE EXECUTIVE DIRECTOR SHALL ADMINISTER AND
535-ENFORCE THE TAX LEVIED PURSUANT TO THIS PART
536-1 IN ACCORDANCE WITH
537-THE PROVISIONS OF ARTICLE
538-21 OF THIS TITLE 39.
539-(2) T
540-HE BURDEN OF PROVING THAT A SALE OF A FIREARM , FIREARM
541-PRECURSOR PART
542-, OR AMMUNITION IS NOT SUBJECT TO OR IS EXEMPT FROM
543-THE EXCISE TAX
544-, OR THAT A VENDOR IS NOT DOING BUSINESS IN THIS STATE,
545-AS DEFINED IN SECTION 39-37-103 (3), OR IS OTHERWISE NOT REQUIRED TO
546-MAKE A RETURN OR TO REMIT TAX PURSUANT TO THIS ARTICLE
547-37, SHALL BE
548-ON THE VENDOR UNDER SUCH REAS ONABLE REQUIREMENTS OF PROOF AS THE
549-EXECUTIVE DIRECTOR MAY PRESCRIBE BY RULE
550-.
551-(3) (a) T
552-HE EXECUTIVE DIRECTOR SHALL MAKE A REFUND OR ALLOW
553-A CREDIT TO ANY VENDOR THAT ESTABLISHES THAT THE VENDOR HAS
554-OVERPAID THE TAX DUE PURSUANT TO THIS ARTICLE
555-37. NO SUCH REFUND
556-SHALL BE MADE OR CREDIT ALLOWED IN AN AMOUNT GREATER THAN THE
557-TAX PAID
558-.
559-(b) T
560-HE VENDOR MUST FILE ANY CLAIM FOR REFUND OR CREDIT
561-UNDER THIS SECTION WITHIN THREE YEARS AFTER THE DUE DATE OF THE
562-RETURN SHOWING THE OVERPAYMENT
563-. THE CLAIM MUST BE MADE ON FORMS
564-PRESCRIBED BY THE EXECUTIVE DIRECTOR AND MUST INCLUDE SUCH
565-PERTINENT DATA
566-, INFORMATION, OR DOCUMENTATION AS THE EXECUTIVE
567-DIRECTOR MAY REQUIRE
568-.
569-(c) U
570-PON RECEIPT OF THE APPLICATION AND PROOF OF THE MATTERS
571-CONTAINED THEREIN
572-, THE EXECUTIVE DIRECTOR SHALL GIVE NOTICE TO THE
573-VENDOR IN WRITING OF THE EXECUTIVE DIRECTOR
574-'S DECISION. AGGRIEVED
575-VENDORS MAY PETITION THE EXECUTIVE DIRECTOR FOR A HEARING ON THE
576-CLAIM IN THE MANNER PROVIDED IN SECTION
577-39-21-104.
578-(4) T
579-HE EXECUTIVE DIRECTOR SHALL PROMULGATE RULES FOR THE
580-IMPLEMENTATION OF THIS PART
581-1.
582-39-37-107. Registration required. (1) (a) I
583-T IS UNLAWFUL FOR ANY
584-PERSON TO ENGAGE IN THE BUSINESS OF AN AMMUNITION VENDOR
585-, A
586-FIREARMS DEALER
587-, OR A FIREARMS MANUFACTURER IN THIS STATE WITHOUT
588-FIRST HAVING REGISTERED AS A VENDOR WITH THE EXECUTIVE DIRECTOR
589-. A
590-REGISTRATION APPLICATION PROPERLY FILED ON A FORM PRESCRIBED BY THE
591-PAGE 11-HOUSE BILL 24-1349 EXECUTIVE DIRECTOR AND ACCEPTED BY THE EXECUTIVE DIRECTOR IS VALID
592-UNTIL
593-DECEMBER 31 OF THE NEXT ODD-NUMBERED YEAR FOLLOWING THE
594-DATE OF REGISTRATION
595-, UNLESS SOONER CANCELLED OR REVOKED . A
596-PERSON REGISTERING PURSUANT TO THIS SUBSECTION (1) SHALL DISCLOSE
597-THE NAME OF THE VENDOR AND THE VENDOR
598-'S BUSINESS LOCATION,
599-INCLUDING THE STREET NUMBER OF THE VENDOR 'S BUSINESS LOCATION, AND
600-ANY OTHER FACTS THE EXECUTIVE DIRECTOR MAY REQUIRE
601-.
602-(b) I
603-T IS THE DUTY OF EVERY VENDOR ON OR BEFORE JANUARY 1 OF
604-EACH EVEN
605-- NUMBERED YEAR TO RENEW THE VENDOR 'S REGISTRATION IF
606-THE VENDOR REMAINS IN RETAIL BUSINESS OR LIABLE TO ACCOUNT FOR THE
607-TAX LEVIED PURSUANT TO THIS ARTICLE
608-37.
609-(c) I
610-F A VENDOR MAKES RETAIL SALES AT TWO OR MORE SEPARATE
611-PLACES OF BUSINESS IN THIS STATE
612-, A SEPARATE REGISTRATION FOR EACH
613-PLACE OF BUSINESS IS REQUIRED
614-.
615-(2) T
616-HE EXECUTIVE DIRECTOR, AFTER REASONABLE NOTICE AND A
617-HEARING
618-, MAY REVOKE THE REGISTRATION OF ANY PERSON FOUND BY THE
619-EXECUTIVE DIRECTOR TO HAVE VIOLATED ANY PROVISION OF THIS ARTICLE
620-37. ANY FINDING AND ORDER OF THE EXECUTIVE DIRECTOR REVOKING THE
621-REGISTRATION OF ANY VENDOR IS SUBJECT TO REVIEW BY THE DISTRICT
622-COURT OF THE DISTRICT WHERE THE BUSINESS OF THE VENDOR IS
623-CONDUCTED
624-, UPON APPLICATION OF THE VENDOR . THE PROCEDURE FOR
625-REVIEW MUST BE
626-, AS NEARLY AS POSSIBLE, THE SAME AS PROVIDED FOR THE
627-REVIEW OF FINDINGS AS PROVIDED BY PROCEEDINGS IN THE NATURE OF
628-CERTIORARI
629-.
630-(3) (a) A
631-NY VENDOR WHO MAKES RETAIL SALES SUBJECT TO THE
632-EXCISE TAX WITHOUT REGISTERING COMMITS A PETTY OFFENSE AND SHALL
633-BE PUNISHED ACCORDING TO SECTION
634-18-1.3-503.
635-(b) A
636-NY VENDOR WHO MAKES RETAIL SALES SUBJECT TO THE EXCISE
637-TAX WITHOUT REGISTERING MAY ALSO BE SUBJECT TO A CIVIL PENALTY OF
638-FIFTY DOLLARS PER DAY UP TO A MAXIMUM PENALTY OF ONE THOUSAND
639-DOLLARS
640-. THE EXECUTIVE DIRECTOR SHALL ASSESS THE PENALTY IMPOSED
641-BY THIS SUBSECTION
642- (3)(b) IN THE SAME MANNER AS THE TAXES, PENALTIES,
643-AND INTEREST IMPOSED BY THIS ARTICLE 37. THE EXECUTIVE DIRECTOR MAY
644-WAIVE OR REDUCE THE PENALTY ASSESSED PURSUANT TO THIS SUBSECTION
645-(3)(b) IF THE VENDOR'S FAILURE TO REGISTER IS DUE TO REASONABLE CAUSE
646-PAGE 12-HOUSE BILL 24-1349 AND NOT WILLFUL NEGLECT OR INTENT TO DEFRAUD .
647-39-37-108. Books and records to be preserved. (1) E
648-VERY
649-VENDOR SHALL KEEP COMPLETE AND ACCURATE RECORDS NECESSARY FOR
650-THE DETERMINATION OF THE CORRECT TAX LIABILITY
651-, INCLUDING ITEMIZED
652-INVOICES OF ALL RETAIL SALES OF ANY FIREARMS
653-, FIREARM PRECURSOR
654-PARTS
655-, OR AMMUNITION IN THIS STATE.
656-(2) A
657- VENDOR SHALL PROVIDE A COPY OF THE RECORDS REQUIRED TO
658-BE KEPT PURSUANT TO SUBSECTION
659-(1) OF THIS SECTION, AND ANY OTHER
660-RECORDS DEEMED NECESSARY BY THE EXECUTIVE DIRECTOR FOR THE
661-DETERMINATION OF THE CORRECT TAX LIABILITY TO THE EXECUTIVE
662-DIRECTOR
663-, IF SO REQUESTED. THE EXECUTIVE DIRECTOR MAY ESTABLISH THE
664-ACCEPTABLE FORM OF SUCH RECORDS
665-.
666-39-37-109. Returns and remittance of tax - civil penalty.
667-(1) E
668-VERY VENDOR SHALL FILE A RETURN WITH THE EXECUTIVE DIRECTOR
669-EACH MONTH
670-. THE RETURN, WHICH MUST BE UPON FORMS PRESCRIBED AND
671-FURNISHED BY THE EXECUTIVE DIRECTOR
672-, MUST CONTAIN THE NET TAXABLE
673-SALES FROM THE RETAIL SALE IN THIS STATE OF ANY FIREARM
674-, FIREARM
675-PRECURSOR PART
676-, OR AMMUNITION BY THE VENDOR DURING THE PRECEDING
677-MONTH
678-, THE TAX DUE THEREON, AND ANY OTHER INFORMATION THAT THE
679-EXECUTIVE DIRECTOR MAY REASONABLY REQUIRE
680-.
681-(2) E
682-VERY VENDOR SHALL FILE THE RETURN REQUIRED BY
683-SUBSECTION
684-(1) OF THIS SECTION WITH THE EXECUTIVE DIRECTOR BY THE
685-TWENTIETH DAY OF THE MONTH FOLLOWING THE MONTH REPORTED AND
686-WITH THE REPORT SHALL REMIT THE AMOUNT OF TAX DUE
687-. THE VENDOR
688-SHALL FILE THE RETURN REQUIRED BY SUBSECTION
689-(1) OF THIS SECTION
690-ELECTRONICALLY AND REMIT THE AMOUNT OF TAX DUE BY ELECTRONIC
691-FUNDS TRANSFER
692-.
693-(3) T
694-HE EXECUTIVE DIRECTOR MAY EXTEND THE TIME FOR FILING A
695-RETURN AND REMITTING THE TAX DUE FOR GOOD CAUSE SHOWN OR UNDER
696-SUCH REASONABLE RULES AS THE EXECUTIVE DIRECTOR MAY PROMULGATE
697-.
698-(4) I
699-F A PERSON NEGLECTS OR REFUSES TO FILE A TIMELY RETURN OR
700-PAYMENT OF THE TAX
701-, TO PAY OR CORRECTLY ACCOUNT FOR ANY TAX AS
702-REQUIRED BY THIS ARTICLE
703-37, OR TO KEEP COMPLETE AND ACCURATE
704-RECORDS
705-, AS REQUIRED BY SECTION 39-37-109, THE EXECUTIVE DIRECTOR
706-PAGE 13-HOUSE BILL 24-1349 SHALL MAKE AN ESTIMATE, BASED UPON THE INFORMATION AVAILABLE , OF
707-THE AMOUNT OF TAX DUE OR NOT ACCOUNTED FOR OR INCORRECTLY
708-ACCOUNTED FOR ON A RETURN FOR THE PERIOD FOR WHICH THE VENDOR IS
709-DELINQUENT
710-. THE EXECUTIVE DIRECTOR SHALL ADD TO THE ESTIMATED
711-AMOUNT OF TAX DUE OR NOT ACCOUNTED FOR OR INCORRECTLY ACC OUNTED
712-FOR INTEREST
713-, IF APPLICABLE PURSUANT TO SECTION 39-21-110.5, AND A
714-PENALTY EQUAL TO THE GREATER OF
715-:
716-(a) F
717-IFTEEN DOLLARS; OR
718-(b) TEN PERCENT OF SUCH UNPAID, UNACCOUNTED, OR INCORRECTLY
719-ACCOUNTED FOR AMOUNT OF TAX
720-, PLUS ONE-HALF PERCENT PER MONTH
721-FROM THE DATE WHEN DUE
722-, NOT TO EXCEED EIGHTEEN PERCENT IN THE
723-AGGREGATE
724-.
725-39-37-110. Distribution of tax collected. (1) E
726-ACH MONTH, THE
727-STATE TREASURER SHALL CREDIT THE MONEY COLLECTED FOR PAYMENT OF
728-THE TAX LEVIED PURSUANT TO THIS PART
729-1 TO THE OLD AGE PENSION FUND
730-CREATED IN SECTION
731-1 OF ARTICLE XXIV OF THE STATE CONSTITUTION IN
732-ACCORDANCE WITH SECTION
733- 2 (a) AND (f) OF ARTICLE XXIV OF THE STATE
734-CONSTITUTION AND SHALL FURTHER TRANSFER AN AMOUNT EQUAL TO THIS
735-AMOUNT FROM THE OLD AGE PENSION FUND TO THE GENERAL FUND IN
736-ACCORDANCE WITH SECTION
737- 7 (c) OF ARTICLE XXIV OF THE STATE
738-CONSTITUTION
739-.
740-(2) E
741-ACH MONTH, THE STATE TREASURER SHALL TRANSFER AN
742-AMOUNT EQUAL TO THE AMOUNT OF MONEY COLLECTED FOR PAYMENT OF
743-THE TAX LEVIED PURSUANT TO THIS PART
744-1 FROM THE GENERAL FUND TO THE
745-FUND FOR DISTRIBUTION IN ACCORDANCE WITH SECTION
746-39-37-301 (2).
747-39-37-111. Prohibited acts - penalties. I
748-T IS UNLAWFUL FOR ANY
749- VENDOR TO WILLFULLY MAKE ANY FALSE OR FRAUDULENT RETURN OR
750-FALSE STATEMENT ON ANY RETURN OR TO WILLFULLY EVADE THE PAYMENT
751-OF THE TAX
752-, OR ANY PART OF THE TAX, LEVIED PURSUANT TO THIS PART 1.
753-A
754-NY VENDOR WHO WILLFULLY VIOLATES ANY PROVISION OF THIS PART 1
755-SHALL BE PUNISHED AS PROVIDED IN SECTION 39-21-118.
756-39-37-112. Revenue and spending limitations. N
757-OTWITHSTANDING
758-ANY LIMITATIONS ON REVENUE
759-, SPENDING, OR APPROPRIATIONS CONTAINED
760-IN SECTION
761-20 OF ARTICLE X OF THE STATE CONSTITUTION OR ANY OTHER
762-PAGE 14-HOUSE BILL 24-1349 PROVISION OF LAW, ALL REVENUE GENERATED BY THE EXCISE TAX LEVIED
763-PURSUANT TO THIS PART
764-1 AS APPROVED BY THE VOTERS AT THE STATEWIDE
765-ELECTION IN
766-NOVEMBER 2024, MAY BE COLLECTED AND SPENT AS A
767-VOTER
768--APPROVED REVENUE CHANGE AND SHALL NOT REQUIRE VOTER
769-APPROVAL SUBSEQUENT TO THE VOTER APPROVAL REQUIRED PURSUANT TO
770-PART
771-2 OF THIS ARTICLE 37.
772-PART 2
773-SUBMISSION OF BALLOT ISSUE - FIREARMS AND
774-AMMUNITION EXCISE TAX
775-39-37-201. Submission of ballot issue - excise tax on firearms
776-and ammunition - definition. (1) A
777-S USED IN THIS SECTION, "BALLOT
778-ISSUE
779-" MEANS THE QUESTION SUBMITTED TO VOTERS PURSUANT TO
780-SUBSECTION
781-(2) OF THIS SECTION.
782-(2) A
783-T THE STATEWIDE ELECTION HELD IN NOVEMBER 2024, THE
784-SECRETARY OF STATE SHALL SUBMIT TO THE REGISTERED ELECTORS OF THE
785-STATE FOR THEIR APPROVAL OR REJECTION THE FOLLOWING BALLOT ISSUE
786-:
787-"S
788-HALL STATE TAXES BE INCREASED BY $39,000,000 ANNUALLY TO FUND
789-MENTAL HEALTH SERVICES
790-, INCLUDING FOR MILITARY VETERANS AND
791-AT
792--RISK YOUTH, SCHOOL SAFETY AND GUN VIOLENCE PREVENTION , AND
793-SUPPORT SERVICES FOR VICTIMS OF DOMESTIC VIOLENCE AND OTHER
794-VIOLENT CRIMES BY AUTHORIZING A TAX ON GUN DEALERS
795-, GUN
796-MANUFACTURERS
797-, AND AMMUNITION VENDORS AT THE RATE OF 6.5% OF THE
798-NET TAXABLE SALES FROM THE RETAIL SALE OF ANY GUN
799-, GUN PRECURSOR
800-PART
801-, OR AMMUNITION, WITH THE STATE KEEPING AND SPENDING ALL OF THE
802-NEW TAX REVENUE AS A VOTER
803--APPROVED REVENUE CHANGE ?"
804-(3) F
805-OR PURPOSES OF SECTION 1-5-407, THE BALLOT ISSUE IS A
806-PROPOSITION
807-. SECTION 1-40-106 (3)(d) DOES NOT APPLY TO THE BALLOT
808-ISSUE
809-.
810-PART 3
811-FIREARMS AND AMMUNITION EXCISE TAX CASH FUND
812-39-37-301. Firearms and ammunition excise tax cash fund -
813-creation - distribution. (1) (a) T
814-HE FIREARMS AND AMMUNITION EXCISE
815-TAX CASH FUND IS CREATED IN THE STATE TREASURY
816-. THE FUND CONSISTS
817-OF MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION
818-39-37-110 (2)
819-PAGE 15-HOUSE BILL 24-1349 AND ANY OTHER MONEY THAT THE GENERAL ASSEMBLY MAY APPROPRIATE
820-OR TRANSFER TO THE FUND
821-.
822-(b) T
823-HE STATE TREASURER SHALL CREDIT ALL INTEREST AND INCOME
824-DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE FUND TO
825-THE FUND
826-.
827-(2) (a) E
828-XCEPT FOR ANY MONEY IN THE FUND THAT IS ANNUALLY
829-APPROPRIATED BY THE GENERAL ASSEMBLY PURSUANT TO SUBSECTION
830-(2)(b) OF THIS SECTION, MONEY PAID INTO THE FUND PURSUANT TO SECTION
831-39-37-110 (2) OR CREDITED TO THE FUND PURSUANT TO SUBSECTION (1)(b)
832-OF THIS SECTION MUST BE DISTRIBUTED FROM THE FUND AS FOLLOWS :
833-(I) (A) T
834-HE FIRST THIRTY MILLION DOLLARS PAID INTO THE FUND IN
835-THE FIRST FISCAL YEAR IN WHICH MONEY IS TRANSFERRED TO THE FUND
836-MUST BE TRANSFERRED TO THE
837-COLORADO CRIME VICTIM SERVICES FUND
838-CREATED IN SECTION
839-24-33.5-505.5 (2) AND USED FOR CRIME VICTIM
840-SERVICES GRANTS
841-, AS DESCRIBED IN SECTION 24-33.5-505.5 (3);
842-(B) F
843-OR EACH FISCAL YEAR THEREAFTER, THE EXECUTIVE DIRECTOR
844-OR THE EXECUTIVE DIRECTOR
845-'S DESIGNEE SHALL ANNUALLY CALCULATE
846-AND ADJUST THE AMOUNT REQUIRED TO BE TRANSFERRED PURSUANT TO
847-SUBSECTION
848- (2)(a)(I)(A) OF THIS SECTION FOR INFLATION OR DEFLATION
849-AND SHALL ROUND THE ADJUSTED AMOUNT UPWARD OR DOWNWARD TO THE
850-NEAREST ONE THOUSAND DOLLARS
851-. INFLATION OR DEFLATION IS MEASURED
852-BY THE ANNUAL PERCENTAGE CHANGE IN THE
853-UNITED STATES DEPARTMENT
854-OF LABOR
855-'S BUREAU OF LABOR STATISTICS CONSUMER PRICE INDEX , OR A
856-SUCCESSOR INDEX
857-, FOR DENVER-AURORA-LAKEWOOD FOR "ALL ITEMS"
858-PAID BY URBAN CONSUMERS. THE STATE TREASURER SHALL TRANSFER THE
859-AMOUNT CALCULATED BY THE EXECUTIVE DIRECTOR OR THE EXECUTIVE
860-DIRECTOR
861-'S DESIGNEE PURSUANT TO THIS SUBSECTION (2)(a)(I)(B) IN
862-ACCORDANCE WITH THE REQUIREMENT IN SUBSECTION
863- (2)(a)(I)(A) OF THIS
864-SECTION
865-.
866-(II) A
867-FTER THE REQUIREMENT IN SUBSECTION (2)(a)(I) OF THIS
868-SECTION IS MET
869-, THE NEXT EIGHT MILLION DOLLARS PAID INTO THE FUND IN
870-EACH FISCAL YEAR MUST BE TRANSFERRED TO THE BEHAVIORAL AND
871-MENTAL HEALTH CASH FUND CREATED IN SECTION
872- 24-75-230 (2)(a); AND
873-(III) AFTER THE REQUIREMENT IN SUBSECTION (2)(a)(II) OF THIS
874-PAGE 16-HOUSE BILL 24-1349 SECTION IS MET, THE NEXT ONE MILLION DOLLARS PAID INTO THE FUND IN
875-EACH FISCAL YEAR MUST BE TRANSFERRED TO THE SCHOOL SECURITY
876-DISBURSEMENT PROGRAM CASH FUND CREATED IN SECTION
877-24-33.5-1811
878-(1).
879-(b) S
880-UBJECT TO ANNUAL APPROPRIATION BY THE GENERAL
881-ASSEMBLY
882-, FOR STATE FISCAL YEAR 2024-25 AND ANY STATE FISCAL YEAR
883-THEREAFTER
884-, THE DEPARTMENT OF REVENUE MAY EXPEND MONEY FROM THE
885-FUND FOR DIRECT AND INDIRECT COSTS ASSOCIATED WITH IMPLEMENTING
886-AND ADMINISTERING THIS ARTICLE
887-37.
888-(3) N
889-OTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION , ON
890-JUNE 30, 2025 AND JUNE 30, 2026, THE STATE TREASURER SHALL TRANSFER
891-FROM THE FUND TO THE GENERAL FUND AN AMOUNT OF MONEY EQUAL TO
892-THE AMOUNT OF MONEY USED IN THE STATE FISCAL YEARS
893-2024-25 AND
894-2025-26, FROM THE GENERAL FUND TO PAY THE COSTS OF IMPLEMENTING
895-AND ADMINISTERING THIS ARTICLE
896-37.
897-SECTION 2. In Colorado Revised Statutes, 24-33.5-505.5, amend
898-(2), (3), and (5)(a) as follows:
899-24-33.5-505.5. Colorado crime victim services fund - creation -
900-uses - applications for grants - legislative declaration - repeal.
901-(2) (a) The Colorado crime victim services fund is created in the state
902-treasury and referred to in this section as the "fund". The fund consists of
903-money transferred to the fund pursuant to subsection (4) of this section,
904-MONEY TRANSFERRED TO THE FUND PURS UANT TO SECTION 39-37-301
905-(2)(a)(I) and any other money that the general assembly may appropriate or
906-transfer to the fund.
907-(b) Money in
908- PAID INTO the fund PURSUANT TO SUBSECTION (4) OF
909-THIS SECTION
910- is continuously appropriated to the division for crime victim
911-services grants, as described in subsection (3) of this section.
710+FTER THE REQUIREMENT IN SUBSECTION (2)(a)(II) OF THIS
711+13
712+SECTION IS MET, THE NEXT ONE MILLION DOLLARS PAID INTO THE FUND IN14
713+EACH FISCAL YEAR MUST BE TRANSFERRED TO THE SCHOOL SECURITY15
714+DISBURSEMENT PROGRAM CASH FUND CREATED IN SECTION 24-33.5-181116
715+(1).17
716+(b) SUBJECT TO ANNUAL APPROPRIATION BY THE GENERAL18
717+ASSEMBLY, FOR STATE FISCAL YEAR 2024-25 AND ANY STATE FISCAL YEAR19
718+THEREAFTER, THE DEPARTMENT OF REVENUE MAY EXPEND MONEY FROM20
719+THE FUND FOR DIRECT AND INDIRECT COSTS ASSOCIATED WITH21
720+IMPLEMENTING AND ADMINISTERING THIS ARTICLE 37.22
721+(3) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION,23
722+ON JUNE 30, 2025 AND JUNE 30, 2026, THE STATE TREASURER SHALL24
723+TRANSFER FROM THE FUND TO THE GENERAL FUND AN AMOUNT OF MONEY25
724+EQUAL TO THE AMOUNT OF MONEY USED IN THE STATE FISCAL YEARS26
725+2024-25 AND 2025-26, FROM THE GENERAL FUND TO PAY THE COSTS OF27
726+1349
727+-22- IMPLEMENTING AND ADMINISTERING THIS ARTICLE 37.1
728+ 2
729+SECTION 2. In Colorado Revised Statutes, 24-33.5-505.5,3
730+amend (2), (3), and (5)(a) as follows:4
731+24-33.5-505.5. Colorado crime victim services fund - creation5
732+- uses - applications for grants - legislative declaration - repeal.6
733+(2) (a) The Colorado crime victim services fund is created in the state7
734+treasury and referred to in this section as the "fund". The fund consists of8
735+money transferred to the fund pursuant to subsection (4) of this section,9
736+MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION 39-37-30110
737+(2)(a)(I) and any other money that the general assembly may11
738+appropriate or transfer to the fund.12
739+(b) Money in PAID INTO the fund PURSUANT TO SUBSECTION (4) OF13
740+THIS SECTION is continuously appropriated to the division for crime victim14
741+services grants, as described in subsection (3) of this section.15
912742 (c) M
913-ONEY PAID INTO THE FUND PURSUANT TO SECTION 39-37-301
743+ONEY PAID INTO THE FUND PURSUANT TO SECTION 39-37-30116
914744 (2)(a)(I)
915-MUST BE USED FOR CRIME VICTIM SERVICES GRANTS , AS DESCRIBED
916-IN SUBSECTION
917-(3) OF THIS SECTION.
918-(d) T
919-HE STATE TREASURER SHALL CREDIT ALL INTEREST AND INCOME
920-DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE FUND TO
921-PAGE 17-HOUSE BILL 24-1349 THE FUND.
922-(3) The division shall award grants from the fund to governmental
923-agencies and nonprofit organizations that provide services for crime
924-victims, including attending to the needs of animal companions. A grant
745+ MUST BE USED FOR CRIME VICTIM SERVICES GRANTS , AS17
746+DESCRIBED IN SUBSECTION (3) OF THIS SECTION.18
747+ 19
748+(d) THE STATE TREASURER SHALL CREDIT ALL INTEREST AND20
749+INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE21
750+FUND TO THE FUND.22
751+(3) The division shall award grants from the fund to governmental23
752+agencies and nonprofit organizations that provide services for crime24
753+victims, including attending to the needs of animal companions. A grant25
925754 award may be used to enhance or provide services for crime victims
926-OR FOR
927-THE PREVENTION OF CRIMES
928-. The division shall award grants from the fund
929-in accordance with the division's process for awarding grants described in
930-section 24-33.5-507.
931-(5) (a) The division may use up to five hundred thousand dollars of
932-the money transferred to the fund pursuant to subsection (4) of this section
933-and up to five percent of any other money transferred or appropriated to the
934-fund for development and administrative costs incurred by the division
935-pursuant to this section;
936-EXCEPT THAT THE DIVISION MAY USE UP TO TEN
937-PERCENT OF THE MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION
938-39-37-301 (2)(a)(I) FOR DEVELOPMENT AND ADMINISTRATIVE COSTS
939-INCURRED BY THE DIVISION PURSUANT TO SUBSECTION
940- (2)(c) OF THIS
941-SECTION
942-.
943-SECTION 3. In Colorado Revised Statutes, amend 24-33.5-1811
944-as follows:
945-24-33.5-1811. School security disbursement program cash fund
946-- repeal. (1) The school security disbursement program cash fund, referred
947-to in this section as the "fund" is created in the state treasury. The fund
948-consists of money
949-TRANSFERRED TO THE FUND PURSUANT TO SECTION
950-39-37-301 (2)(a)(III) AND ANY OTHER MONEY that the general assembly may
951-appropriate or transfer to the fund. The state treasurer shall credit all interest
952-and income derived from the deposit and investment of money in the fund
953-to the fund. Subject to annual appropriation by the general assembly, the
954-department may expend money from the fund to implement the school
955-security disbursement program created in section 24-33.5-1810. The
956-department may expend up to three percent of the amount appropriated to
957-the fund in each fiscal year for the administrative expenses incurred in
958-implementing the school security disbursement program.
959-(2) This section is repealed, effective July 1, 2024. The state
960-treasurer shall transfer all unexpended and unencumbered money in the
961-fund on June 30, 2024, to the general fund JULY 1, 2032.
962-PAGE 18-HOUSE BILL 24-1349 SECTION 4. In Colorado Revised Statutes, 24-75-230, amend
963-(2)(a), (3), and (5); and add (3.5) and (3.7) as follows:
964-24-75-230. Behavioral and mental health cash fund - creation -
965-allowable uses - task force - definitions - repeal. (2) (a) The behavioral
966-and mental health cash fund is created in the state treasury. The fund
967-consists of money credited to the fund in accordance with subsection (2)(b)
968-of this section,
969-MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION
970-39-37-301 (2)(a)(II), and any other money that the general assembly may
971-appropriate or transfer to the fund. To respond to the public healthemergency with respect to COVID-19 or its negative economic impacts or
972-for the provision of government services, The general assembly may
973-appropriate money from the fund to a department for behavioral health care.
974-(3) (a) A department may expend money appropriated from the fund
975-THAT WAS CREDITED TO THE FUND IN ACCORDANCE WITH SUBSECTION (2)(b)
976-OF THIS SECTION for purposes permitted under the "American Rescue Plan
977-Act of 2021" Pub.L. 117-2, as the act may be subsequently amended, and
978-shall not use the money for any purpose prohibited by the act. A department
979-or any person who receives
980-SUCH money from the fund shall comply with
981-any requirements set forth in section 24-75-226.
982-(b) T
983-HE LIMITATIONS AND REQUIREMENTS SET FORTH IN SUBSECTION
984-(3)(a) OF THIS SECTION DO NOT APPLY TO MONEY TRANSFERRED TO THE
985-FUND PURSUANT TO SECTION
986-39-37-301 (2)(a)(II).
987-(3.5) T
988-HE FIRST FIVE MILLION DOLLARS OF THE MONEY TRANSFERRED
989-TO THE FUND PURSUANT TO SECTION
990-39-37-301 (2)(a)(II), MUST BE USED BY
991-THE BEHAVIORAL HEALTH ADMINISTRATION
992-, ESTABLISHED PURSUANT TO
993-SECTION
994-27-50-102, IN COORDINATION WITH THE DIVISION OF VETERANS
995-AFFAIRS
996-, CREATED IN SECTION 28-5-701 (1), FOR THE PURPOSE OF
997-CONTINUING AND EXPANDING THE VETERANS MENTAL HEALTH SERVICES
998-PROGRAM IN ACCORDANCE WITH SECTION
999-28-5-714.
1000-(3.7) A
1001-FTER THE REQUIREMENT IN SUBSECTION (3.5) OF THIS SECTION
1002-IS MET
1003-, THE NEXT THREE MILLION DOLLARS OF THE MONEY TRANSFERRED TO
755+OR26
756+FOR THE PREVENTION OF CRIMES. The division shall award grants from the27
757+1349
758+-23- fund in accordance with the division's process for awarding grants1
759+described in section 24-33.5-507.2
760+(5) (a) The division may use up to five hundred thousand dollars3
761+of the money transferred to the fund pursuant to subsection (4) of this4
762+section and up to five percent of any other money transferred or5
763+appropriated to the fund for development and administrative costs6
764+incurred by the division pursuant to this section;
765+EXCEPT THAT THE7
766+DIVISION MAY USE UP TO TEN PERCENT OF THE MONEY TRANSFERRED TO8
1004767 THE FUND PURSUANT TO SECTION
1005-39-37-301 (2)(a)(II), MUST BE USED BY
1006-THE BEHAVIORAL HEALTH ADMINISTRATION FOR THE PURPOSE OF
1007-CONTINUING AND EXPANDING ACCESS TO BEHAVIORAL HEALTH CRISIS
1008-RESPONSE SYSTEM SERVICES FOR CHILDREN AND YOUTH IN ACCORDANCE
1009-PAGE 19-HOUSE BILL 24-1349 WITH ARTICLE 60 OF TITLE 27.
1010-(5) This section is repealed, effective July 1, 2027 JULY 1, 2032.
1011-SECTION 5. In Colorado Revised Statutes, 27-60-103, add (1.7)
1012-as follows:
1013-27-60-103. Behavioral health crisis response system - services -
1014-request for proposals - criteria - reporting - rules - definitions - repeal.
1015-(1.7) B
1016-EGINNING JANUARY 1, 2025, THE BHA SHALL USE THE MONEY
1017-TRANSFERRED TO THE BEHAVIORAL AND MENTAL HEALTH CASH FUND
1018-PURSUANT TO SECTIONS
1019-24-75-230 (2)(a) AND 39-37-301 (2)(a)(II), TO
1020-CONTINUE AND EXPAND ACCESS TO BEHAVIORAL HEALTH CRISIS RESPONSE
1021-SYSTEM SERVICES FOR CHILDREN AND YOUTH IN ACCORDANCE WITH THIS
1022-ARTICLE
1023-60.
1024-SECTION 6. In Colorado Revised Statutes, 28-5-714, amend
1025-(2)(d) as follows:
1026-28-5-714. Veterans mental health services program - report -
1027-rules - definitions. (2) (d) The behavioral health administration established
1028-in section 27-50-102 shall
1029-COORDINATE WITH THE DIVISION TO CONTINUE
1030-AND EXPAND THE PROGRAM USING THE MONEY TRANSFERRED PURSUANT TO
1031-SECTION
1032-39-37-301 (2)(a)(II), TO THE BEHAVIORAL AND MENTAL HEALTH
1033-CASH FUND
1034-, CREATED IN SECTION 24-75-230 (2)(a), IN ACCORDANCE WITH
1035-SECTION
1036-24-75-230 (3.5) AND SHALL post on its website a list of providers
1037-who participate in the program.
1038-SECTION 7. In Colorado Revised Statutes, 39-21-102, amend (1)
1039-as follows:
1040-39-21-102. Scope. (1) Unless otherwise indicated, the provisions
1041-of this article 21 apply to the taxes or fees imposed by articles 22 to 35
1042-ARTICLES 22 TO 37 of this title 39 and article 60 of title 34, section 21 of
1043-article X of the state constitution, article 3 of title 42, part 5 of article 3 of
1044-title 44, articles 11 and 20 of title 30, article 4 of title 43, article 2 of title 40,
1045-and part 2 of article 20 of title 8.
1046-SECTION 8. In Colorado Revised Statutes, 39-21-103, amend (1)
1047-as follows:
1048-PAGE 20-HOUSE BILL 24-1349 39-21-103. Hearings. (1) As soon as practicable after any tax return
1049-or the return showing the value of oil and gas is filed, pursuant to articles
1050-22 to 29 of this title, article 60 of title 34, or article 3 of title 42, C.R.S., the
1051-executive director shall examine it and shall determine the correct amount
1052-of tax. If the tax found due is greater than the amount theretofore assessed
1053-or paid, a notice of deficiency shall be mailed to the taxpayer by first-class
1054-mail as set forth in section 39-21-105.5.
1055-SECTION 9. In Colorado Revised Statutes, 39-21-106, amend (1)
1056-as follows:
1057-39-21-106. Compromise. (1) The executive director or his or her
1058-THE EXECUTIVE DIRECTOR'S delegate may compromise any civil or criminal
1059-case arising under any tax or the charge on oil and gas production imposed
1060-by articles 22 to 29 of this title, article 60 of title 34, or article 3 of title 42,
1061-C.R.S., ADMINISTERED PURSUANT TO THIS ARTICLE 21 prior to reference to
1062-the department of law for prosecution or defense; and the attorney general
1063-or his or her
1064- THE ATTORNEY GENERAL 'S delegate shall, upon the written
1065-direction of the executive director, compromise any such case after
1066-reference to the department of law for prosecution or defense.
1067-SECTION 10. In Colorado Revised Statutes, 39-21-107, amend (1)
1068-as follows:
1069-39-21-107. Limitations. (1) Except as provided in this section, in
1070-section 29-2-106.1 (5)(b), and unless such time is extended by waiver, the
1071-amount of any tax or of any charge on oil and gas production imposed
1072-pursuant to articles 24 to 29 of this title 39 or article 3 of title 42, and the
1073-penalty and interest applicable thereto, shall be assessed within three years
1074-after the return was filed, whether or not such return was filed on or after
1075-the date prescribed, and no assessment shall be made or credit taken and no
1076-notice of lien shall be filed, nor distraint warrant issued, nor suit for
1077-collection instituted, nor any other action to collect the same commenced
1078-after the expiration of such period; except that a written proposed
1079-adjustment of the tax liability by the department issued prior to the
1080-expiration of such period shall extend the limitation of this subsection (1)
1081-for one year after a final determination or assessment is made. No lien shall
1082-continue after the three-year period provided for in this subsection (1),
1083-except for taxes assessed before the expiration of such period, notice of lien
1084-with respect to which has been filed prior to the expiration of such period,
1085-PAGE 21-HOUSE BILL 24-1349 and except for taxes on which written notice of any proposed adjustment of
1086-the tax liability has been sent to the taxpayer during such three-year period,
1087-in which case the lien shall continue for one year only after the expiration
1088-of such period or after the issuance of a final determination or assessment
1089-based on the proposed adjustment issued prior to the expiration of the
1090-three-year period. This subsection (1) shall
1091- DOES not apply to income tax or
1092-to any tax imposed under article 23.5 of this title 39.
1093-SECTION 11. In Colorado Revised Statutes, 39-21-108, amend
1094-(3)(a)(I)(A) as follows:
1095-39-21-108. Refunds. (3) (a) (I) (A) Whenever it is established that
1096-any taxpayer has, for any period open under the statutes, overpaid a tax
1097-covered by articles 22 and 26 to 29 of this title 39, article 60 of title 34, and
1098-article 3 of title 42 ADMINISTERED PURSUANT TO THIS ARTICLE 21 and that:
1099-There is an unpaid balance of tax and interest accrued, according to the
1100-records of the executive director, owing by such taxpayer for any other
1101-period; there is an amount required to be repaid to the unemployment
1102-compensation fund pursuant to section 8-81-101 (4), the amount of which
1103-has been determined to be owing as a result of a final agency determination
1104-or judicial decision or that has been reduced to judgment by the division of
1105-unemployment insurance in the department of labor and employment; there
1106-is any unpaid child support debt as set forth in section 14-14-104, or child
1107-support arrearages that are the subject of enforcement services provided
1108-pursuant to section 26-13-106, as certified by the department of human
1109-services; there are any unpaid obligations owing to the state as set forth in
1110-section 26-2-133, for overpayment of public assistance or medical
1111-assistance benefits, the amount of which has been determined to be owing
1112-as a result of final agency determination or judicial decision or that has been
1113-reduced to judgment, as certified by the department of human services;
1114-there are any unpaid obligations owing to the state as set forth in section
1115-26.5-4-119, for overpayment of child care assistance, the amount of which
1116-has been determined to be owing as a result of final agency determination
1117-or judicial decision or that has been reduced to judgment as certified by the
1118-department of early childhood; there is any unpaid loan or other obligation
1119-due to a state-supported institution of higher education as set forth in
1120-section 23-5-115, the amount of which has been determined to be owing as
1121-a result of a final agency determination or judicial decision or that has been
1122-reduced to judgment, as certified by the appropriate institution; there is any
1123-unpaid loan due to the student loan division of the department of higher
1124-PAGE 22-HOUSE BILL 24-1349 education as set forth in section 23-3.1-104 (1)(p), the amount of which has
1125-been determined to be owing as a result of a final agency determination or
1126-judicial decision or that has been reduced to judgment, as certified by the
1127-division; there is any unpaid loan due to the collegeinvest division of the
1128-department of higher education as set forth in section 23-3.1-206, the
1129-amount of which has been determined to be owing as a result of a final
1130-agency determination or judicial decision or that has been reduced to
1131-judgment; there is any outstanding judicial fine, fee, cost, or surcharge as
1132-set forth in section 16-11-101.8, or judicial restitution as set forth in section
1133-16-18.5-106.8, the amount of which has been determined to be owing as a
1134-result of a final judicial department determination or certified by the judicial
1135-department as a judgment owed the state or a victim; there is any unpaid
1136-debt owing to the state or any agency thereof by such taxpayer, and that is
1137-found to be owing as a result of a final agency determination or the amount
1138-of which has been reduced to judgment and as certified by the state agency;
1139-or the taxpayer is a qualified individual identified pursuant to section
1140-39-22-120 (10) or 39-22-2003 (9), so much of the overpayment of tax plus
1141-interest allowable thereon as does not exceed the amount of such unpaid
1142-balance or unpaid debt must be credited first to the unpaid balance of tax
1143-and interest accrued and then to the unpaid debt, and any excess of the
1144-overpayment must be refunded. If the taxpayer elects to designate his or her
1145-refund as a credit against a subsequent year's tax liability, the amount
1146-allowed to be so credited must be reduced first by the unpaid balance of tax
1147-and interest accrued and then by the unpaid debt. If the taxpayer filed a joint
1148-return, the executive director shall notify the other taxpayer named on the
1149-joint return that the portion of the overpayment that is generated by the
1150-other taxpayer's income will be refunded upon receipt of a request detailing
1151-said amount.
1152-SECTION 12. In Colorado Revised Statutes, 39-21-109, amend (1)
1153-as follows:
1154-39-21-109. Interest on underpayment, nonpayment, or
1155-extensions of time for payment of tax. (1) If any amount of
1156- tax or any
1157-charge on oil and gas production imposed pursuant to articles 22 to 29 of
1158-this title, article 60 of title 34, or article 3 of title 42, C.R.S., ADMINISTERED
1159-PURSUANT TO THIS ARTICLE
1160-21 is not paid on or before the last date
1161-prescribed for payment, interest on such amount at the rate imposed under
1162-section 39-21-110.5, except as provided in subsection (1.5) of this section,
1163-shall be paid for the period from such last date to the date paid. The last date
1164-PAGE 23-HOUSE BILL 24-1349 prescribed for payment shall be determined without regard to any extension
1165-of time for payment and shall be determined without regard to any notice
1166-and demand for payment issued, by reason of jeopardy, prior to the last date
1167-otherwise prescribed for such payment. In the case of a tax in which the last
1168-date for payment is not otherwise prescribed, the last date for payment shall
1169-be deemed to be the date the liability for the tax arises, and in no event shall
1170-it be later than the date notice and demand for the tax is made by the
1171-executive director of the department of revenue or his
1172- THE EXECUTIVE
1173-DIRECTOR
1174-'S delegate.
1175-SECTION 13. In Colorado Revised Statutes, 39-21-110, amend (1)
1176-introductory portion, (2), and (3) as follows:
1177-39-21-110. Interest on overpayments - repeal. (1) Interest shall
1178-be allowed and paid upon any overpayment in respect to any tax or anycharge on oil and gas production imposed pursuant to articles 22 to 29 of
1179-this title 39, article 60 of title 34, or article 3 of title 42 ADMINISTERED
1180-PURSUANT TO THIS ARTICLE
1181-21 at the rate imposed under section
1182-39-21-110.5. Such interest shall be allowed and paid as follows:
1183-(2) Any portion of any tax or of a
1184- charge on oil and gas production
1185-imposed pursuant to articles 22 to 29 of this title, article 60 of title 34, or
1186-article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS ARTICLE 21
1187-or any interest, assessable penalty, additional amount, or addition to a tax
1188-or charge which has been erroneously refunded shall bear interest at the rate
1189-imposed under section 39-21-110.5 from the date of the payment of the
1190-refund.
1191-(3) If any overpayment of any tax or of a
1192- charge on oil and gas
1193-production imposed pursuant to articles 22 to 29 of this title, article 60 of
1194-title 34, or article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS
1195-ARTICLE
1196-21 is refunded within ninety days after the last date prescribed for
1197-filing the return of such tax or charge, determined without regard to any
1198-extension of time for filing the return, no interest shall be allowed under
1199-subsection (1) of this section on such overpayment.
1200-SECTION 14. In Colorado Revised Statutes, 39-21-110.5, amend
1201-(1) as follows:
1202-39-21-110.5. Rate of interest to be fixed. (1) When interest is
1203-PAGE 24-HOUSE BILL 24-1349 required or permitted to be charged under any provision of articles 20 to 29
1204-of this title in connection with interest PURSUANT TO THIS SECTION on ANY
1205-underpayment, nonpayment, extension of time for payment, or
1206-overpayment, or when interest is required to be paid pursuant to section
1207-8-20.5-104, C.R.S.,
1208- in connection with an application for reimbursement
1209-from the petroleum storage tank fund, such interest shall be computed at the
1210-annual rate which has been established pursuant to this section.
1211-SECTION 15. In Colorado Revised Statutes, 39-21-112, amend (1)
1212-as follows:
1213-39-21-112. Duties and powers of executive director. (1) It is the
1214-duty of the executive director to administer the provisions of this article 21,
1215-and the executive director has the power to adopt, amend, or rescind such
1216-rules not inconsistent with the provisions of this article 21, articles 22 to 29
1217-of this title 39, and article 3 of title 42 THE STATUTORY PROVISIONS LISTED
1218-IN SECTION
1219-39-21-102, and, subject to other provisions of law relating to the
1220-promulgation of rules, to appoint, pursuant to section 13 of article XII of the
1221-state constitution, such persons, to make such expenditures, to require such
1222-reports, to make such investigations, and to take such other action as the
1223-executive director deems necessary or suitable to that end. The executive
1224-director shall determine the organization and methods of procedure in
1225-accordance with the provisions of this article 21. For the purpose of
1226-ascertaining the correctness of any return or for the purpose of making an
1227-estimate of the tax due from any taxpayer, the executive director has the
1228-power to examine or cause to be examined by any employee, agent, or
1229-representative designated by the executive director for that purpose any
1230-books, papers, records, or memoranda bearing upon the matters required to
1231-be included in the return. In the exercise of rule-making authority as to
1232-article 29 of this title 39, as granted by the general assembly pursuant to this
1233-subsection (1), the executive director may not readopt any rule, or portion
1234-thereof, disapproved on or after July 1, 1982, by the general assembly
1235-pursuant to section 24-4-103 (8)(d) without the approval of the general
1236-assembly.
1237-SECTION 16. In Colorado Revised Statutes, 39-21-113, amend
1238-(1)(a) as follows:
1239-39-21-113. Reports and returns - rule - repeal. (1) (a) It is the
1240-duty of every person, firm, or corporation liable to the state of Colorado for
1241-PAGE 25-HOUSE BILL 24-1349 any tax or any charge on oil and gas production imposed pursuant to articles
1242-23.5 to 29 of this title or article 3 of title 42, C.R.S., ADMINISTERED
1243-PURSUANT TO THIS ARTICLE
1244-21 to keep and preserve for a period of three
1245-years such books, accounts, and records as may be necessary to determine
1246-the amount of liability.
1247-SECTION 17. In Colorado Revised Statutes, 39-21-119.5, amend
1248-(1), (4)(k), and (4)(l); and add (4)(o) as follows:
1249-39-21-119.5. Mandatory electronic filing of returns - mandatory
1250-electronic payment - penalty - waiver - definitions. (1) For purposes of
1251-this section, "return" means any report, claim, tax return statement, or other
1252-document required or authorized under articles 11 and 25 of title 29, article
1253-11 of title 30, articles 22, 26, 27, 28, 28.5, 28.6, 28.8, and
1254- 29, AND 37 of this
1255-title 39, article 2 of title 40, article 3 of title 42, article 4 of title 43, and title
1256-44, and any form, statement report, or other document prescribed by the
1257-executive director for reporting a tax liability, a fee liability, or other
1258-information required to be returned to the executive director, including the
1259-reporting of changes or amendments thereto, and any schedule certification,
1260-worksheet, or other document required to accompany the return.
1261-(4) Except as provided in subsection (6) of this section, on and after
1262-August 2, 2019, electronic filing of returns and the payment of any tax or
1263-fee by electronic funds transfer is required for the following:
1264-(k) Any clean fleet per ride fee and air pollution mitigation per ride
1265-fee return required to be filed and payment required pursuant to section
1266-40-10.1-607.5; and
1267-(l) Any quarterly report for the advance payment of an income tax
1268-credit required to be filed pursuant to section 39-22-629 (2)(b);
1269-AND
1270-(o) ANY FIREARMS AND AMMUNITION EXCISE TAX RETURN REQUIRED
1271-TO BE FILED AND ANY PAYMENT OF TAX REQUIRED TO BE REMITTED
1272-PURSUANT TO ARTICLE
1273-37 OF THIS TITLE 39.
1274-SECTION 18. Appropriation. (1) For the 2024-25 state fiscal
1275-year, $383,027 is appropriated to the department of revenue. This
1276-appropriation is from the general fund. To implement this act, the
1277-department may use this appropriation as follows:
1278-PAGE 26-HOUSE BILL 24-1349 (a) $26,810 for use by the executive director's office for personal
1279-services related to administration and support;
1280-(b) $139,050 for tax administration IT system (GenTax) support;
1281-(c) $40,493 for use by the taxation business group for personal
1282-services related to taxation services, which amount is based on an
1283-assumption that the group will require an additional 0.4 FTE;
1284-(d) $3,847 for use by the taxation business group for operating
1285-expenses related to taxation services; and
1286-(e) $172,827 for the purchase of legal services.
1287-(2) For the 2024-25 state fiscal year, $172,827 is appropriated to the
1288-department of law. This appropriation is from reappropriated funds received
1289-from the department of revenue under subsection (1)(e) of this section and
1290-is based on an assumption that the department of law will require an
1291-additional 0.8 FTE. To implement this act, the department of law may use
1292-this appropriation to provide legal services for the department of revenue.
1293-(3) The money appropriated by this section becomes available upon
1294-passage of the ballot measure pursuant to section 39-37-201, (2) C.R.S.
1295-SECTION 19. Effective date. (1) Except as otherwise provided in
1296-subsection (2) of this section, this act takes effect only if, at the November
1297-2024 statewide election, a majority of voters approve the ballot issue
1298-referred in accordance with section 39-37-201, Colorado Revised Statutes,
1299-created in section 1 of this act. If the voters approve the ballot issue, then
1300-this act takes effect on the date of the official declaration of the vote thereon
1301-by the governor.
1302-(2) Section 39-37-201, Colorado Revised Statutes, created in section
1303-1 of this act, and section 24-33.5-1811, Colorado Revised Statutes,
1304-amended in section 3 of this act, take effect upon passage.
1305-SECTION 20. Safety clause. The general assembly finds,
1306-determines, and declares that this act is necessary for the immediate
1307-PAGE 27-HOUSE BILL 24-1349 preservation of the public peace, health, or safety or for appropriations for
1308-the support and maintenance of the departments of the state and state
1309-institutions.
1310-____________________________ ____________________________
1311-Julie McCluskie Steve Fenberg
1312-SPEAKER OF THE HOUSE PRESIDENT OF
1313-OF REPRESENTATIVES THE SENATE
1314-____________________________ ____________________________
1315-Robin Jones Cindi L. Markwell
1316-CHIEF CLERK OF THE HOUSE SECRETARY OF
1317-OF REPRESENTATIVES THE SENATE
1318- APPROVED________________________________________
1319- (Date and Time)
1320- _________________________________________
1321- Jared S. Polis
1322- GOVERNOR OF THE STATE OF COLORADO
1323-PAGE 28-HOUSE BILL 24-1349
768+39-37-301 (2)(a)(I) FOR9
769+DEVELOPMENT AND ADMINISTRATIVE COSTS INCURRED BY THE DIVISION10
770+PURSUANT TO SUBSECTION (2)(c) OF THIS SECTION.11
771+ SECTION 3. In Colorado Revised Statutes, amend12
772+24-33.5-1811 as follows:13
773+24-33.5-1811. School security disbursement program cash14
774+fund - repeal. (1) The school security disbursement program cash fund,15
775+referred to in this section as the "fund" is created in the state treasury. The16
776+fund consists of money TRANSFERRED TO THE FUND PURSUANT TO17
777+SECTION 39-37-301 (2)(a)(III) AND ANY OTHER MONEY that the general18
778+assembly may appropriate or transfer to the fund. The state treasurer shall19
779+credit all interest and income derived from the deposit and investment of20
780+money in the fund to the fund. Subject to annual appropriation by the21
781+general assembly, the department may expend money from the fund to22
782+implement the school security disbursement program created in section23
783+24-33.5-1810. The department may expend up to three percent of the24
784+amount appropriated to the fund in each fiscal year for the administrative25
785+expenses incurred in implementing the school security disbursement26
786+program.27
787+1349
788+-24- (2) This section is repealed, effective July 1, 2024. The state1
789+treasurer shall transfer all unexpended and unencumbered money in the2
790+fund on June 30, 2024, to the general fund JULY 1, 2032.3
791+SECTION 4. In Colorado Revised Statutes, 24-75-230, amend4
792+(2)(a), (3), and (5); and add (3.5) and (3.7) as follows:5
793+24-75-230. Behavioral and mental health cash fund - creation6
794+- allowable uses - task force - definitions - repeal. (2) (a) The7
795+behavioral and mental health cash fund is created in the state treasury.8
796+The fund consists of money credited to the fund in accordance with9
797+subsection (2)(b) of this section, MONEY TRANSFERRED TO THE FUND10
798+PURSUANT TO SECTION 39-37-301 (2)(a)(II), and any other money that the11
799+general assembly may appropriate or transfer to the fund. To respond to12
800+the public health emergency with respect to COVID-19 or its negative13
801+economic impacts or for the provision of government services, The14
802+general assembly may appropriate money from the fund to a department15
803+for behavioral health care.16
804+(3) (a) A department may expend money appropriated from the17
805+fund THAT WAS CREDITED TO THE FUND IN ACCORDANCE WITH18
806+SUBSECTION (2)(b) OF THIS SECTION for purposes permitted under the19
807+"American Rescue Plan Act of 2021" Pub.L. 117-2, as the act may be20
808+subsequently amended, and shall not use the money for any purpose21
809+prohibited by the act. A department or any person who receives SUCH22
810+money from the fund shall comply with any requirements set forth in23
811+section 24-75-226.24
812+(b) THE LIMITATIONS AND REQUIREMENTS SET FORTH IN25
813+SUBSECTION (3)(a) OF THIS SECTION DO NOT APPLY TO MONEY26
814+TRANSFERRED TO THE FUND PURSUANT TO SECTION 39-37-301 (2)(a)(II).27
815+1349
816+-25- (3.5) THE FIRST FIVE MILLION DOLLARS OF THE MONEY1
817+TRANSFERRED TO THE FUND PURSUANT TO SECTION 39-37-301 (2)(a)(II),2
818+MUST BE USED BY THE BEHAVIORAL HEALTH ADMINISTRATION,3
819+ESTABLISHED PURSUANT TO SECTION 27-50-102, IN COORDINATION4
820+WITH THE DIVISION OF VETERANS AFFAIRS, CREATED IN SECTION 28-5-7015
821+(1),
822+ FOR THE PURPOSE OF CONTINUING AND EXPANDING THE VETERANS
823+6
824+MENTAL HEALTH SERVICES PROGRAM IN ACCORDANCE WITH SECTION7
825+28-5-714.8
826+(3.7) AFTER THE REQUIREMENT IN SUBSECTION (3.5) OF THIS9
827+SECTION IS MET, THE NEXT THREE MILLION DOLLARS OF THE MONEY10
828+TRANSFERRED TO THE FUND PURSUANT TO SECTION 39-37-301 (2)(a)(II),11
829+MUST BE USED BY THE BEHAVIORAL HEALTH ADMINISTRATION FOR THE12
830+PURPOSE OF CONTINUING AND EXPANDING ACCESS TO BEHAVIORAL13
831+HEALTH CRISIS RESPONSE SYSTEM SERVICES FOR CHILDREN AND YOUTH IN14
832+ACCORDANCE WITH ARTICLE 60 OF TITLE 27.15
833+(5) This section is repealed, effective July 1, 2027 JULY 1, 2032. 16
834+SECTION 5. In Colorado Revised Statutes, 27-60-103, add (1.7)17
835+as follows:18
836+27-60-103. Behavioral health crisis response system - services19
837+- request for proposals - criteria - reporting - rules - definitions -20
838+repeal. (1.7) BEGINNING JANUARY 1, 2025, THE BHA SHALL USE THE21
839+MONEY TRANSFERRED TO THE BEHAVIORAL AND MENTAL HEALTH CASH22
840+FUND PURSUANT TO SECTIONS 24-75-230 (2)(a) AND 39-37-301 (2)(a)(II),23
841+TO CONTINUE AND EXPAND ACCESS TO BEHAVIORAL HEALTH CRISIS24
842+RESPONSE SYSTEM SERVICES FOR CHILDREN AND YOUTH IN ACCORDANCE25
843+WITH THIS ARTICLE 60.26
844+SECTION 6. In Colorado Revised Statutes, 28-5-714, amend27
845+1349
846+-26- (2)(d) as follows:1
847+28-5-714. Veterans mental health services program - report -2
848+rules - definitions. (2) (d) The behavioral health administration3
849+established in section 27-50-102 shall COORDINATE WITH THE DIVISION TO4
850+CONTINUE AND EXPAND THE PROGRAM USING THE MONEY TRANSFERRED5
851+PURSUANT TO SECTION 39-37-301 (2)(a)(II), TO THE BEHAVIORAL AND6
852+MENTAL HEALTH CASH FUND, CREATED IN SECTION 24-75-230 (2)(a), IN7
853+ACCORDANCE WITH SECTION 24-75-230 (3.5) AND SHALL post on its8
854+website a list of providers who participate in the program.9
855+SECTION 7. In Colorado Revised Statutes, 39-21-102, amend10
856+(1) as follows:11
857+39-21-102. Scope. (1) Unless otherwise indicated, the provisions12
858+of this article 21 apply to the taxes or fees imposed by articles 22 to 3513
859+ARTICLES 22 TO 37 of this title 39 and article 60 of title 34, section 21 of14
860+article X of the state constitution, article 3 of title 42, part 5 of article 315
861+of title 44, articles 11 and 20 of title 30, article 4 of title 43, article 2 of16
862+title 40, and part 2 of article 20 of title 8.17
863+SECTION 8. In Colorado Revised Statutes, 39-21-103, amend18
864+(1) as follows:19
865+39-21-103. Hearings. (1) As soon as practicable after any tax20
866+return or the return showing the value of oil and gas is filed, pursuant to21
867+articles 22 to 29 of this title, article 60 of title 34, or article 3 of title 42,22
868+C.R.S., the executive director shall examine it and shall determine the23
869+correct amount of tax. If the tax found due is greater than the amount24
870+theretofore assessed or paid, a notice of deficiency shall be mailed to the25
871+taxpayer by first-class mail as set forth in section 39-21-105.5.26
872+SECTION 9. In Colorado Revised Statutes, 39-21-106, amend27
873+1349
874+-27- (1) as follows:1
875+39-21-106. Compromise. (1) The executive director or his or her2
876+THE EXECUTIVE DIRECTOR'S delegate may compromise any civil or3
877+criminal case arising under any tax or the charge on oil and gas4
878+production imposed by articles 22 to 29 of this title, article 60 of title 34,5
879+or article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS ARTICLE6
880+21 prior to reference to the department of law for prosecution or defense;7
881+and the attorney general or his or her THE ATTORNEY GENERAL'S delegate8
882+shall, upon the written direction of the executive director, compromise9
883+any such case after reference to the department of law for prosecution or10
884+defense.11
885+SECTION 10. In Colorado Revised Statutes, 39-21-107, amend12
886+(1)as follows:13
887+39-21-107. Limitations. (1) Except as provided in this section,14
888+in section 29-2-106.1 (5)(b), and unless such time is extended by waiver,15
889+the amount of any tax or of any charge on oil and gas production imposed16
890+pursuant to articles 24 to 29 of this title 39 or article 3 of title 42, and the17
891+penalty and interest applicable thereto, shall be assessed within three18
892+years after the return was filed, whether or not such return was filed on19
893+or after the date prescribed, and no assessment shall be made or credit20
894+taken and no notice of lien shall be filed, nor distraint warrant issued, nor21
895+suit for collection instituted, nor any other action to collect the same22
896+commenced after the expiration of such period; except that a written23
897+proposed adjustment of the tax liability by the department issued prior to24
898+the expiration of such period shall extend the limitation of this subsection25
899+(1) for one year after a final determination or assessment is made. No lien26
900+shall continue after the three-year period provided for in this subsection27
901+1349
902+-28- (1), except for taxes assessed before the expiration of such period, notice1
903+of lien with respect to which has been filed prior to the expiration of such2
904+period, and except for taxes on which written notice of any proposed3
905+adjustment of the tax liability has been sent to the taxpayer during such4
906+three-year period, in which case the lien shall continue for one year only5
907+after the expiration of such period or after the issuance of a final6
908+determination or assessment based on the proposed adjustment issued7
909+prior to the expiration of the three-year period. This subsection (1) shall8
910+DOES not apply to income tax or to any tax imposed under article 23.5 of9
911+this title 39.10
912+SECTION 11. In Colorado Revised Statutes, 39-21-108, amend11
913+(3)(a)(I)(A) introductory portion as follows:12
914+39-21-108. Refunds. (3) (a) (I) (A) Whenever it is established13
915+that any taxpayer has, for any period open under the statutes, overpaid a14
916+tax covered by articles 22 and 26 to 29 of this title 39, article 60 of title15
917+34, and article 3 of title 42 ADMINISTERED PURSUANT TO THIS ARTICLE 2116
918+and that: There is an unpaid balance of tax and interest accrued, according17
919+to the records of the executive director, owing by such taxpayer for any18
920+other period; there is an amount required to be repaid to the19
921+unemployment compensation fund pursuant to section 8-81-101 (4), the20
922+amount of which has been determined to be owing as a result of a final21
923+agency determination or judicial decision or that has been reduced to22
924+judgment by the division of unemployment insurance in the department23
925+of labor and employment; there is any unpaid child support debt as set24
926+forth in section 14-14-104, or child support arrearages that are the subject25
927+of enforcement services provided pursuant to section 26-13-106, as26
928+certified by the department of human services; there are any unpaid27
929+1349
930+-29- obligations owing to the state as set forth in section 26-2-133, for1
931+overpayment of public assistance or medical assistance benefits, the2
932+amount of which has been determined to be owing as a result of final3
933+agency determination or judicial decision or that has been reduced to4
934+judgment, as certified by the department of human services; there are any5
935+unpaid obligations owing to the state as set forth in section 26.5-4-119,6
936+for overpayment of child care assistance, the amount of which has been7
937+determined to be owing as a result of final agency determination or8
938+judicial decision or that has been reduced to judgment as certified by the9
939+department of early childhood; there is any unpaid loan or other10
940+obligation due to a state-supported institution of higher education as set11
941+forth in section 23-5-115, the amount of which has been determined to be12
942+owing as a result of a final agency determination or judicial decision or13
943+that has been reduced to judgment, as certified by the appropriate14
944+institution; there is any unpaid loan due to the student loan division of the15
945+department of higher education as set forth in section 23-3.1-104 (1)(p),16
946+the amount of which has been determined to be owing as a result of a17
947+final agency determination or judicial decision or that has been reduced18
948+to judgment, as certified by the division; there is any unpaid loan due to19
949+the collegeinvest division of the department of higher education as set20
950+forth in section 23-3.1-206, the amount of which has been determined to21
951+be owing as a result of a final agency determination or judicial decision22
952+or that has been reduced to judgment; there is any outstanding judicial23
953+fine, fee, cost, or surcharge as set forth in section 16-11-101.8, or judicial24
954+restitution as set forth in section 16-18.5-106.8, the amount of which has25
955+been determined to be owing as a result of a final judicial department26
956+determination or certified by the judicial department as a judgment owed27
957+1349
958+-30- the state or a victim; there is any unpaid debt owing to the state or any1
959+agency thereof by such taxpayer, and that is found to be owing as a result2
960+of a final agency determination or the amount of which has been reduced3
961+to judgment and as certified by the state agency; or the taxpayer is a4
962+qualified individual identified pursuant to section 39-22-120 (10) or5
963+39-22-2003 (9), so much of the overpayment of tax plus interest6
964+allowable thereon as does not exceed the amount of such unpaid balance7
965+or unpaid debt must be credited first to the unpaid balance of tax and8
966+interest accrued and then to the unpaid debt, and any excess of the9
967+overpayment must be refunded. If the taxpayer elects to designate his or10
968+her refund as a credit against a subsequent year's tax liability, the amount11
969+allowed to be so credited must be reduced first by the unpaid balance of12
970+tax and interest accrued and then by the unpaid debt. If the taxpayer filed13
971+a joint return, the executive director shall notify the other taxpayer named14
972+on the joint return that the portion of the overpayment that is generated by15
973+the other taxpayer's income will be refunded upon receipt of a request16
974+detailing said amount.17
975+SECTION 12. In Colorado Revised Statutes, 39-21-109, amend18
976+(1) as follows:19
977+39-21-109. Interest on underpayment, nonpayment, or20
978+extensions of time for payment of tax. (1) If any amount of tax or any21
979+charge on oil and gas production imposed pursuant to articles 22 to 29 of22
980+this title, article 60 of title 34, or article 3 of title 42, C.R.S.,23
981+ADMINISTERED PURSUANT TO THIS ARTICLE 21 is not paid on or before the24
982+last date prescribed for payment, interest on such amount at the rate25
983+imposed under section 39-21-110.5, except as provided in subsection26
984+(1.5) of this section, shall be paid for the period from such last date to the27
985+1349
986+-31- date paid. The last date prescribed for payment shall be determined1
987+without regard to any extension of time for payment and shall be2
988+determined without regard to any notice and demand for payment issued,3
989+by reason of jeopardy, prior to the last date otherwise prescribed for such4
990+payment. In the case of a tax in which the last date for payment is not5
991+otherwise prescribed, the last date for payment shall be deemed to be the6
992+date the liability for the tax arises, and in no event shall it be later than the7
993+date notice and demand for the tax is made by the executive director of8
994+the department of revenue or his THE EXECUTIVE DIRECTOR'S delegate.9
995+SECTION 13. In Colorado Revised Statutes, 39-21-110, amend10
996+(1) introductory portion, (2), and (3) as follows:11
997+39-21-110. Interest on overpayments - repeal. (1) Interest shall12
998+be allowed and paid upon any overpayment in respect to any tax or any13
999+charge on oil and gas production imposed pursuant to articles 22 to 29 of14
1000+this title 39, article 60 of title 34, or article 3 of title 42 ADMINISTERED15
1001+PURSUANT TO THIS ARTICLE 21 at the rate imposed under section16
1002+39-21-110.5. Such interest shall be allowed and paid as follows:17
1003+(2) Any portion of any tax or of a charge on oil and gas production18
1004+imposed pursuant to articles 22 to 29 of this title, article 60 of title 34, or19
1005+article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS ARTICLE 2120
1006+or any interest, assessable penalty, additional amount, or addition to a tax21
1007+or charge which has been erroneously refunded shall bear interest at the22
1008+rate imposed under section 39-21-110.5 from the date of the payment of23
1009+the refund.24
1010+(3) If any overpayment of any tax or of a charge on oil and gas25
1011+production imposed pursuant to articles 22 to 29 of this title, article 60 of26
1012+title 34, or article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS27
1013+1349
1014+-32- ARTICLE 21 is refunded within ninety days after the last date prescribed1
1015+for filing the return of such tax or charge, determined without regard to2
1016+any extension of time for filing the return, no interest shall be allowed3
1017+under subsection (1) of this section on such overpayment.4
1018+SECTION 14. In Colorado Revised Statutes, 39-21-110.5,5
1019+amend (1) as follows:6
1020+39-21-110.5. Rate of interest to be fixed. (1) When interest is7
1021+required or permitted to be charged under any provision of articles 20 to8
1022+29 of this title in connection with interest PURSUANT TO THIS SECTION on9
1023+ANY underpayment, nonpayment, extension of time for payment, or10
1024+overpayment, or when interest is required to be paid pursuant to section11
1025+8-20.5-104, C.R.S., in connection with an application for reimbursement12
1026+from the petroleum storage tank fund, such interest shall be computed at13
1027+the annual rate which has been established pursuant to this section.14
1028+SECTION 15. In Colorado Revised Statutes, 39-21-112, amend15
1029+(1) as follows:16
1030+39-21-112. Duties and powers of executive director. (1) It is17
1031+the duty of the executive director to administer the provisions of this18
1032+article 21, and the executive director has the power to adopt, amend, or19
1033+rescind such rules not inconsistent with the provisions of this article 21,20
1034+articles 22 to 29 of this title 39, and article 3 of title 42 THE STATUTORY21
1035+PROVISIONS LISTED IN SECTION 39-21-102, and, subject to other provisions22
1036+of law relating to the promulgation of rules, to appoint, pursuant to23
1037+section 13 of article XII of the state constitution, such persons, to make24
1038+such expenditures, to require such reports, to make such investigations,25
1039+and to take such other action as the executive director deems necessary26
1040+or suitable to that end. The executive director shall determine the27
1041+1349
1042+-33- organization and methods of procedure in accordance with the provisions1
1043+of this article 21. For the purpose of ascertaining the correctness of any2
1044+return or for the purpose of making an estimate of the tax due from any3
1045+taxpayer, the executive director has the power to examine or cause to be4
1046+examined by any employee, agent, or representative designated by the5
1047+executive director for that purpose any books, papers, records, or6
1048+memoranda bearing upon the matters required to be included in the7
1049+return. In the exercise of rule-making authority as to article 29 of this title8
1050+39, as granted by the general assembly pursuant to this subsection (1), the9
1051+executive director may not readopt any rule, or portion thereof,10
1052+disapproved on or after July 1, 1982, by the general assembly pursuant to11
1053+section 24-4-103 (8)(d) without the approval of the general assembly.12
1054+SECTION 16. In Colorado Revised Statutes, 39-21-113, amend13
1055+(1)(a) as follows:14
1056+39-21-113. Reports and returns - rule - repeal. (1) (a) It is the15
1057+duty of every person, firm, or corporation liable to the state of Colorado16
1058+for any tax or any charge on oil and gas production imposed pursuant to17
1059+articles 23.5 to 29 of this title or article 3 of title 42, C.R.S.,18
1060+ADMINISTERED PURSUANT TO THIS ARTICLE 21 to keep and preserve for a19
1061+period of three years such books, accounts, and records as may be20
1062+necessary to determine the amount of liability.21
1063+SECTION 17. In Colorado Revised Statutes, 39-21-119.5,22
1064+amend (1), (4)(k), and (4)(l); and add (4)(m) as follows:23
1065+39-21-119.5. Mandatory electronic filing of returns -24
1066+mandatory electronic payment - penalty - waiver - definitions.25
1067+(1) For purposes of this section, "return" means any report, claim, tax26
1068+return statement, or other document required or authorized under articles27
1069+1349
1070+-34- 11 and 25 of title 29, article 11 of title 30, articles 22, 26, 27, 28, 28.5,1
1071+28.6, 28.8, and 29, AND 37 of this title 39, article 2 of title 40, article 3 of2
1072+title 42, article 4 of title 43, and title 44, and any form, statement report,3
1073+or other document prescribed by the executive director for reporting a tax4
1074+liability, a fee liability, or other information required to be returned to the5
1075+executive director, including the reporting of changes or amendments6
1076+thereto, and any schedule certification, worksheet, or other document7
1077+required to accompany the return.8
1078+(4) Except as provided in subsection (6) of this section, on and9
1079+after August 2, 2019, electronic filing of returns and the payment of any10
1080+tax or fee by electronic funds transfer is required for the following:11
1081+(k) Any clean fleet per ride fee and air pollution mitigation per12
1082+ride fee return required to be filed and payment required pursuant to13
1083+section 40-10.1-607.5; and14
1084+(l) Any quarterly report for the advance payment of an income tax15
1085+credit required to be filed pursuant to section 39-22-629 (2)(b); AND16
1086+(m) ANY FIREARMS AND AMMUNITION EXCISE TAX RETURN17
1087+REQUIRED TO BE FILED AND ANY PAYMENT OF TAX REQUIRED TO BE18
1088+REMITTED PURSUANT TO ARTICLE 37 OF THIS TITLE 39.19
1089+SECTION 18. Appropriation. (1) For the 2024-25 state fiscal20
1090+year, $383,027 is appropriated to the department of revenue. This21
1091+appropriation is from the general fund. To implement this act, the22
1092+department may use this appropriation as follows:23
1093+(a) $26,810 for use by the executive director's office for personal24
1094+services related to administration and support;25
1095+(b) $139,050 for tax administration IT system (GenTax) support;26
1096+(c) $40,493 for use by the taxation business group for personal27
1097+1349
1098+-35- services related to taxation services, which amount is based on an1
1099+assumption that the group will require an additional 0.4 FTE; 2
1100+(d) $3,847 for use by the taxation business group for operating3
1101+expenses related to taxation services; and 4
1102+(e) $172,827 for the purchase of legal services.5
1103+(2) For the 2024-25 state fiscal year, $172,827 is appropriated to6
1104+the department of law. This appropriation is from reappropriated funds7
1105+received from the department of revenue under subsection (1)(e) of this8
1106+section and is based on an assumption that the department of law will9
1107+require an additional 0.8 FTE. To implement this act, the department of10
1108+law may use this appropriation to provide legal services for the11
1109+department of revenue.12
1110+(3) The money appropriated by this section becomes available13
1111+upon passage of the ballot measure pursuant to Section 39-37-201, (2)14
1112+C.R.S.15
1113+SECTION 19. Effective date. (1) Except as otherwise provided16
1114+in subsection (2) of this section, this act takes effect only if, at the17
1115+November 2024 statewide election, a majority of voters approve the ballot18
1116+issue referred in accordance with section 39-37-201, Colorado Revised19
1117+Statutes, created in section 1 of this act. If the voters approve the ballot20
1118+issue, then this act takes effect on the date of the official declaration of21
1119+the vote thereon by the governor.22
1120+(2) Section 39-37-201, Colorado Revised Statutes, created in23
1121+section 1 of this act, and section 24-33.5-1811, Colorado Revised24
1122+Statutes, amended in section 3 of this act, take effect upon passage.25
1123+SECTION 20. Safety clause. The general assembly finds,26
1124+determines, and declares that this act is necessary for the immediate27
1125+1349
1126+-36- preservation of the public peace, health, or safety or for appropriations for1
1127+the support and maintenance of the departments of the state and state2
1128+institutions.3
1129+1349
1130+-37-