HOUSE BILL 24-1349
BY REPRESENTATIVE(S) Duran and Froelich, Lindstedt, Amabile,
Bacon, Boesenecker, Brown, deGruy Kennedy, Epps, Garcia, Hernandez,
Herod, Jodeh, Joseph, Kipp, Lindsay, Mabrey, Mauro, McCormick, Ortiz,
Parenti, Ricks, Rutinel, Snyder, Story, Weissman, Willford, Woodrow,
Daugherty, Hamrick, Marvin, Sirota;
also SENATOR(S) Hansen and Buckner, Coleman, Cutter, Danielson,
Exum, Fields, Gonzales, Jaquez Lewis, Kolker, Marchman,
Michaelson Jenet, Rodriguez, Sullivan, Winter F., Fenberg.
C
ONCERNING A NEW EXCISE TAX RELATED TO FIREARMS , AND, IN
CONNECTION THEREWITH
, CONTINGENT ON VOTER APPROVAL OF THE
NEW TAX AND THE RETENTION BY THE STATE OF ALL REVENUE
GENERATED BY THE NEW TAX AT THE
2024 GENERAL ELECTION,
LEVYING AN EXCISE TAX ON THE NET TAXABLE SALES OF GUN
DEALERS
, GUN MANUFACTURERS, AND AMMUNITION VENDORS FROM
THE RETAIL SALE IN THIS STATE OF ANY FIREARM
, FIREARM
PRECURSOR PART
, OR AMMUNITION, REQUIRING THE EXCISE TAX
REVENUE TO BE SPENT FOR MENTAL HEALTH SERVICES
, INCLUDING
FOR MILITARY VETERANS AND AT
-RISK YOUTH, SCHOOL SAFETY AND
GUN VIOLENCE PREVENTION
, AND SUPPORT SERVICES FOR VICTIMS OF
DOMESTIC VIOLENCE AND OTHER VIOLENT CRIMES
, AND MAKING AN
APPROPRIATION
.
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, add article 37 to title
39 as follows:
ARTICLE 37
Firearms and Ammunition Excise Tax
PART 1
FIREARMS AND AMMUNITION EXCISE TAX
39-37-101. Short title. T
HE SHORT TITLE OF THIS ACT IS THE "CRIME
VICTIM AND SURVIVOR SERVICES FUNDING AND MENTAL HEALTH SECURITY
ACT".
39-37-102. Legislative declaration. (1) T
HE GENERAL ASSEMBLY
FINDS AND DECLARES THAT
:
(a) C
OLORADO NEEDS CONSISTENT AND RELIABLE FUNDING FROM
THE STATE TO SUSTAIN THE SERVICES CRIME VICTIMS DEPEND ON
, INCLUDING
WRAPAROUND SERVICES
, HOUSING ASSISTANCE , LEGAL ADVOCACY ,
EMERGENCY SHELTER , LONG-TERM SAFE HOUSING, CASE MANAGEMENT ,
ON-SITE CRISIS RESPONSE , EMERGENCY FINANCIAL ASSISTANCE ,
COUNSELING, AND MORE;
(b) I
NCONSISTENT AND FLUCTUATING FUNDING HURTS VICTIM AND
SURVIVOR SERVICE PROVIDERS ALIKE
. MANY AGENCIES ARE ALREADY
WORKING BEYOND THEIR MEANS TO ATTEM PT TO MEET THE GROWING NEEDS
OF VICTIMS AND SURVIVORS IN THEIR COMMUNITIES
.
(c) O
VER THE LAST SEVERAL YEARS , AGENCIES HAVE MADE THE
DIFFICULT DECISION TO DOWNSIZE DUE TO A LACK OF FUNDING WHILE
, AT
THE SAME TIME
, MORE VICTIMS AND SURVIVORS ARE SEEKING EXISTING
SERVICES AND MORE COMPLEX LEVELS OF SERVICES
;
(d) A
CCESS TO A FIREARM MAKES IT FIVE TIMES MORE LIKELY THAT
A WOMAN WILL DIE AT THE HANDS OF AN INTIMATE PARTNER
. EVERY
MONTH
, SEVENTY WOMEN NATIONWIDE , ON AVERAGE, ARE SHOT AND KILLED
BY AN INTIMATE PARTNER
. OVER THIRTEEN PERCENT OF WOMEN IN AMERICA
ALIVE TODAY
, AROUND TWENTY MILLION WOMEN , HAVE BEEN THREATENED
BY AN INTIMATE PARTNER USING A FIREARM
. IN THE UNITED STATES,
PAGE 2-HOUSE BILL 24-1349 BETWEEN 2014 AND 2019, SIXTY PERCENT OF MASS SHOOTING EVENTS WERE
FOUND TO BE DOMESTIC VIOLENCE ATTACKS OR TO HAVE BEEN PERPETRATED
BY THOSE WITH A HISTORY OF DOMESTIC VIOLENCE
.
(e) A
DDITIONALLY, INDIVIDUALS EXPERIENCING TRAUMA DUE TO
GUN AND OTHER TYPES OF VIOLENCE
, INCLUDING MILITARY VETERANS AND
AT
-RISK YOUTH, NEED SUPPORT TO ACCESS MENTAL HEALTH SERVICES IN
ORDER TO RECOVER FROM THEIR TRAUMA AND RECLAIM THEIR HEALTH
.
C
URRENTLY, THERE ARE SIGNIFICANT BARRIERS TO ACCESS TO MENTAL
HEALTH SERVICES IN
COLORADO.
(f) E
VEN BEFORE THE COVID-19 PANDEMIC, COLORADO RANKED IN
THE BOTTOM HALF OF ALL STATES WITH REGARD TO THE PREVALENCE OF
MENTAL ILLNESS IN THE STATE RELATIVE TO ACCESS TO CARE
. SINCE THE
PANDEMIC BEGAN
, THE COLORADO CRISIS SERVICES HOTLINE HAS RECEIVED
THIRTY PERCENT MORE CALLS AND TEXTS THAN IN PREVIOUS YEARS
, AND
THE PSYCHIATRIC EMERGENCY DEPARTMENT AT CHILDREN
'S HOSPITAL IN
COLORADO HAS TREATED TEN PERCENT MORE CHILDREN EXPERIENCING
THOUGHTS OF SUICIDE
. IN 2021, ONE-THIRD OF COLORADO YOUTH REPORTED
EXPERIENCING FEELINGS OF SADNESS AND HOPELESSNESS FOR A PERIOD OF
AT LEAST TWO WEEKS OR MORE
.
(g) I
N COLORADO, A GUN SUICIDE DEATH OCCURS EVERY THIRTEEN
HOURS
. DURING AN AVERAGE YEAR, SIX HUNDRED SEVENTY-SEVEN PEOPLE
DIE BY GUN SUICIDE AND SEVENTY
-THREE PERCENT OF ALL GUN DEATHS IN
COLORADO ARE SUICIDES. COLORADO HAS THE TENTH HIGHEST RATE OF GUN
SUICIDE IN THE
UNITED STATES. ACCORDING TO THE UNITED STATES
DEPARTMENT OF VETERANS AFFAIRS
, THE VETERAN SUICIDE RATE IN
COLORADO IS SIGNIFICANTLY HIGHER THAN BOTH THE NATIONAL AVERAGE
AND THE NATIONAL GENERAL POPULATION SUICIDE RATE
. THE COLORADO
BOARD OF VETERANS AFFAIRS HAS REPORTED THAT CURRENT RESOURCES
ARE INADEQUATE TO MEET THE NEEDS OF THE NEARLY FOUR HUNDRED
THOUSAND VETERANS IN
COLORADO, AND COLORADO IS EXPECTED TO
EXPERIENCE A THIRTY
-NINE PERCENT INCREASE IN SERVICE NEEDS IN THE
NEAR FUTURE
.
(h) I
N COLORADO, OVER HALF OF ALL GUN DEATHS AMONG CHILDREN
AND TEENS ARE SUICIDES
. ACCORDING TO THE COLORADO DEPARTMENT OF
PAGE 3-HOUSE BILL 24-1349 PUBLIC HEALTH AND ENVIRONMENT , SUICIDE IS THE LEADING CAUSE OF
DEATH FOR YOUTH AND YOUNG ADULTS
, PERSONS AGED TEN TO
TWENTY
-FOUR YEARS OLD. BLACK CHILDREN AND BLACK TEENS ARE FIVE
TIMES MORE LIKELY THAN THEIR WHITE PEERS TO DIE BY GUN
.
(i) T
HE EXCISE TAX ON THE NET TAXABLE SALES OF FIREARMS
DEALERS
, FIREARMS MANUFACTURERS , AND AMMUNITION VENDORS FOR
RETAIL SALES IN THIS STATE IS ANALOGOUS TO LONGSTANDING FEDERAL
LAW
, WHICH HAS, SINCE 1919, PLACED A TEN TO ELEVEN PERCENT EXCISE
TAX ON THE SALE OF FIREARMS AND AMMUNITION BY MANUFACTURERS
,
PRODUCERS, AND IMPORTERS;
(j) R
EVENUE FROM THIS FEDERAL EXCISE TAX HAS BEEN USED , SINCE
PASSAGE OF THE FEDERAL
"PITTMAN-ROBERTSON WILDLIFE RESTORATION
ACT" IN 1937, TO FUND WILDLIFE CONSERVATION EFFORTS THAT REMEDIATE
THE EFFECTS THAT FIREARMS AND AMMUNITION HAVE ON WILDLIFE
POPULATIONS THROUGH GAME HUNTING
, PARTICULARLY THROUGH GRANTS
TO STATE WILDLIFE AGENCIES
, AND FOR CONSERVATION -RELATED
RESEARCH
, TECHNICAL ASSISTANCE , HUNTER SAFETY , AND HUNTER
DEVELOPMENT
;
(k) T
HIS ACT WILL SIMILARLY PLACE A REASONABLE STATE SURTAX
ON FIREARM AND AMMUNITION INDUSTRY MEMBERS THAT PROFIT FROM THE
SALE OF FIREARMS AND AMMUNITION IN ORDER TO GENERATE SUSTAINED
REVENUE FOR PROGRAMS THAT ARE DESIGNED TO REMEDIATE THE
DEVASTATING IMPACTS OF THESE PRODUCTS ON FAMILIES AND COMMUNITIES
ACROSS THIS STATE
;
(l) T
HE NATIONAL RIFLE ASSOCIATION HAS REFERRED TO THE
FEDERAL EXCISE TAX SCHEME AS A
"LEGISLATIVE MODEL" AND "FRIEND OF
THE HUNTER
", AND THE NATIONAL SHOOTING SPORTS FOUNDATION(NSSF)
HAS REPEATEDLY EMPHASIZED THE IMPORTANCE OF THIS FEDERAL FIREARM
INDUSTRY EXCISE TAX AS WELL
. A 2019 STATEMENT BY AN NSSF DIRECTOR
PUBLISHED ON THE
NSSF'S WEBSITE EMPHASIZED THAT "AN OFTEN
OVERLOOKED
, AND CERTAINLY UNDER -COMMUNICATED BENEFIT , IS THE
IMPACT THAT EXCISE TAXES ON FIREARMS AND AMMUNITION HAVE ON
CONSERVATION AND WILDLIFE POPULATIONS
", AND A SIMILAR 2018
STATEMENT FROM NSSF PRAISED KEY PITTMAN AND WILLIS ROBERTSON,
THE LEGISLATORS WHO SPONSORED THE FEDERAL EXCISE TAX , AS "HEROES
OF THE MOST SUCCESSFUL CONSERVATION MODEL IN THE WORLD
".
PAGE 4-HOUSE BILL 24-1349 (m) THIS ACT WILL SIMILARLY PROVIDE DEDICATED REVENUE TO
SUSTAIN AND EXPAND EFFECTIVE GUN VIOLENCE PREVENTION
, HEALING, AND
RECOVERY PROGRAMS FOR FAMILIES AND COMMUNITIES ACROSS
COLORADO,
PARTICULARLY IN COMMUNITIES MOST DISPROPORTIONATELY IMPACTED BY
GUN VIOLENCE
;
(n) T
HIS ACT IS CONSISTENT WITH OUR NATION 'S LONGSTANDING
HISTORICAL TRADITION OF REGULATING COMMERCIAL FIREARM AND
AMMUNITION MANUFACTURERS AND SELLERS
, INCLUDING THROUGH
FEDERAL
, STATE, AND LOCAL TAXES ON THIS COMMERCIAL ACTIVITY . AN
1883 CALIFORNIA STATUTE, FOR INSTANCE, DIRECTED LOCAL GOVERNMENTS
TO PROVIDE FOR PAYMENT OF ALL REVENUE ASSESSED AS A TAX
, OR
RECEIVED FOR LICENSES
, ON THE STORAGE, MANUFACTURE, AND SALE OF
GUNPOWDER AND RELATED PRODUCTS IN ORDER TO FUND A
"FIREMAN'S
CHARITABLE FUND" TO SUPPORT PROFESSIONALS TASKED WITH
REMEDIATING THE COLLATERAL IMPACTS OF FIREARM
-RELATED
COMMERCIAL ACTIVITY ON PUBLIC SAFETY THROUGH FIRE RISK
.
(o) I
N THE HISTORICAL RECORD , OTHER STATES, INCLUDING
MISSISSIPPI (1844), NORTH CAROLINA (1857), GEORGIA (1866), ALABAMA
(1867), THE THEN-INDEPENDENT KINGDOM OF HAWAII (1870), NEBRASKA
(1895), FLORIDA (1898), WYOMING (1899), AND VIRGINIA (1926), HAVE
SIMILARLY ENACTED LONGSTANDING COMMERCIAL
, OCCUPATIONAL, OR
OTHER TAXES ON THOSE SELLING
, PURCHASING, OR POSSESSING FIREARMS
AND OTHER DANGEROUS WEAPONS
;
(p) T
HE TAX PROPOSED IN THIS ACT MIRRORS THE FEDERAL EXCISE
TAX ON FIREARM AND AMMUNITION INDUSTRY PARTICIPANTS AND IS
SIMILARLY DEDICATED TO FUNDING PROGRAMS TO REMEDIATE THE DIRECT
COSTS TO INDIVIDUALS AND COMMUNITIES RESULTING FROM THE
ACCESSIBILITY OF FIREARMS AND AMMUNITION IN THIS STATE
.
39-37-103. Definitions. A
S USED IN THIS ARTICLE 37, UNLESS THE
CONTEXT OTHERWISE REQUIRES
:
(1) "A
MMUNITION" MEANS AMMUNITION OR CARTRIDGE CASES ,
PRIMERS, BULLETS, OR PROPELLANT POWDER DESIGNED FOR USE IN ANY
FIREARM
.
(2) "A
MMUNITION VENDOR" MEANS ANY PERSON WHO ENGAGES IN
PAGE 5-HOUSE BILL 24-1349 ANY RETAIL SALE OF AMMUNITION TO A CONSUMER IN THIS STATE .
(3) "D
OING BUSINESS IN THIS STATE" MEANS THE SELLING, LEASING,
OR DELIVERING IN THIS STATE , OR ANY ACTIVITY IN THIS STATE IN
CONNECTION WITH THE SELLING
, LEASING, OR DELIVERING IN THIS STATE, OF
FIREARMS
, FIREARMS PRECURSOR PARTS, OR AMMUNITION BY A RETAIL SALE,
FOR USE, STORAGE, DISTRIBUTION, OR CONSUMPTION, WITHIN THIS STATE BY
A PERSON WHO
:
(a) M
AINTAINS WITHIN THIS STATE, DIRECTLY OR INDIRECTLY OR BY
A SUBSIDIARY
, AN OFFICE, DISTRIBUTION FACILITY , SALESROOM,
WAREHOUSE, STORAGE PLACE, OR OTHER SIMILAR PLACE OF BUSINESS ,
INCLUDING THE EMPLOYMENT OF A RESIDENT OF THIS STATE WHO WORKS
FROM A HOME OFFICE IN THIS STATE
; OR
(b) SOLICITS, EITHER BY DIRECT REPRESENTATIVES , INDIRECT
REPRESENTATIVES
, MANUFACTURERS ' AGENTS, BY DISTRIBUTION OF
CATALOGUES OR OTHER ADVERTISING
, BY USE OF ANY COMMUNICATION
MEDIA
, OR BY USE OF THE NEWSPAPER, RADIO, OR TELEVISION ADVERTISING
MEDIA
, OR BY ANY OTHER MEANS WHATSOEVER , BUSINESS FROM PERSONS
RESIDING IN THIS STATE AND BY REASON THEREOF RECEIVING ORDERS FROM
,
OR SELLING OR LEASING TANGIBLE PERSONAL PROPERTY TO , SUCH PERSONS
RESIDING IN THIS STATE FOR USE
, CONSUMPTION, DISTRIBUTION, AND
STORAGE
, FOR USE OR CONSUMPTION IN THIS STATE DURING THE FOLLOWING
PERIODS
:
(I) A
N ENTIRE CALENDAR YEAR IF , IN THE PREVIOUS CALENDAR
YEAR
, THE PERSON HAS MADE RETAIL SALES OF FIREARMS , FIREARMS
PRECURSOR PARTS
, OR AMMUNITION IN THIS STATE EXCEEDING TWENTY
THOUSAND DOLLARS
; OR
(II) ON AND AFTER THE FIRST DAY OF THE MONTH AFTER THE
NINETIETH DAY AFTER THE PERSON HAS MADE RETAIL SALES OF FIREARMS
,
FIREARMS PRECURSOR PARTS , OR AMMUNITION IN THIS STATE IN THE
CURRENT CALENDAR YEAR THAT EXCEED TWENTY THOUSAND DOLLARS
.
(4) "E
XCISE TAX" OR "TAX" MEANS THE TAX IMPOSED BY THIS
ARTICLE
37.
(5) "E
XECUTIVE DIRECTOR" MEANS THE EXECUTIVE DIRECTOR OF
PAGE 6-HOUSE BILL 24-1349 THE DEPARTMENT OF REVENUE .
(6) "F
IREARM" OR "GUN" MEANS A FIREARM AS DEFINED IN SECTION
18-12-101 (1)(b.7) AND ANY INSTRUMENT OR DEVICE DESCRIBED IN SECTION
18-1-901 (3)(h), 18-12-401 (1)(a), OR 18-12-506 (2).
(7) "F
IREARM PRECURSOR PART" OR "GUN PRECURSOR PART" MEANS:
(a) A
N UNFINISHED FRAME OR RECEIVER AS DEFINED IN SECTION
18-12-101 (1)(l);
(b) A
FIRE CONTROL COMPONENT AS DEFINED IN SECTION 18-12-101
(1)(c.3);
(c) A
DEVICE MARKETED OR SOLD TO THE PUBLIC THAT IS DESIGNED
OR ADAPTED TO BE INSERTED INTO
, AFFIXED ONTO, OR USED IN CONJUNCTION
WITH A FIREARM IF THE DEVICE IS
:
(I) R
EASONABLY DESIGNED OR INTENDED TO BE USED TO INCREASE
A FIREARM
'S RATE OF FIRE, CONCEALABILITY, MAGAZINE CAPACITY, OR
DESTRUCTIVE CAPACITY
; OR
(II) REASONABLY DESIGNED OR INTENDED TO BE USED TO INCREASE
A FIREARM
'S STABILITY AND HANDLING WHEN THE FIREARM IS REPEATEDLY
FIRED
; OR
(d) ANY MACHINE OR DEVICE THAT IS MARKETED OR SOLD TO THE
PUBLIC THAT IS REASONABLY DESIGNED OR INTENDED TO BE USED TO
MANUFACTURE OR PRODUCE A FIREARM
.
(8) "F
IREARMS DEALER" OR "GUN DEALER" MEANS ANY PERSON WHO
IS A FEDERALLY LICENSED FIREARMS DEALER AS DEFINED IN SECTION
18-12-101 (1)(b.4) OR A LICENSED GUN DEALER AS DEFINED IN SECTION
18-12-506 (6).
(9) "F
IREARMS MANUFACTURER " OR "GUN MANUFACTURER " MEANS
ANY PERSON WHO IS LICENSED TO MANUFACTURE FIREARMS OR AMMUNITION
PURSUANT TO
18 U.S.C. SEC. 921 ET SEQ. AND WHO ENGAGES IN ANY RETAIL
SALE OF A FIREARM
, FIREARM PRECURSOR PART , OR AMMUNITION TO A
CONSUMER IN THIS STATE
.
PAGE 7-HOUSE BILL 24-1349 (10) "FUND" MEANS THE FIREARMS AND AMMUNITION EXCISE TAX
CASH FUND CREATED IN SECTION
39-37-301 (1)(a).
(11) (a) "L
AW ENFORCEMENT AGENCY " MEANS A DEPARTMENT OR
AGENCY OF THE STATE OR OF A COUNTY
, CITY, CITY AND COUNTY, OR TOWN
WITHIN THE STATE THAT EMPLOYS AT LEAST ONE PEACE OFFICER WHO IS
AUTHORIZED TO CARRY A FIREARM WHILE ON DUTY
.
(b) "L
AW ENFORCEMENT AGENCY " INCLUDES A FEDERAL LAW
ENFORCEMENT AGENCY AND A TRIBAL LAW ENFORCEMENT AGENCY
.
(12) "N
ET TAXABLE SALES" MEANS THE AGGREGATE PURCHASE
PRICE RECEIVED OR DUE IN MONEY
, CREDITS, OR PROPERTY, OR OTHER
CONSIDERATION VALUED IN MONEY FROM ALL RETAIL SALES WITHIN THIS
STATE
, AND EMBRACED WITHIN THE PROVISIONS OF THIS ARTICLE , LESS
DEDUCTIONS FOR
:
(a) A
N AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY
EXEMPT FROM TAX PURSUANT TO SECTION
39-37-105;
(b) A
N AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY
RETURNED BY THE PURCHASER WHEN THE FULL SALE PRICE THEREOF IS
REFUNDED WHETHER IN CASH OR BY CREDIT
; AND
(c) AN AMOUNT EQUAL TO THE PURCHASE PRICE OF PROPERTY SOLD
ON ACCOUNT FOUND TO BE WORTHLESS AND ACTUALLY CHARGED OFF BY
THE TAXPAYER FOR INCOME TAX PURPOSES
, BUT IF ANY SUCH ACCOUNTS ARE
THEREAFTER COLLECTED BY THE TAXPAYER
, A TAX SHALL BE PAID UPON THE
AMOUNTS COLLECTED
.
(13) (a) "P
EACE OFFICER" MEANS A CERTIFIED PEACE OFFICER
DESCRIBED IN SECTION
16-2.5-102.
(b) "P
EACE OFFICER" INCLUDES A POLICE OFFICER OR CRIMINAL
INVESTIGATOR EMPLOYED BY A FEDERAL OR TRIBAL LAW ENFORCEMENT
AGENCY AND A QUALIFIED RETIRED LAW ENFORCEMENT OFFICER
, AS
DEFINED IN
18 U.S.C. SEC. 926C (c).
(14) "P
ERSON" HAS THE SAME MEANING AS SET FORTH IN SECTION
PAGE 8-HOUSE BILL 24-1349 39-26-102 (6.3).
(15) (a) "P
URCHASE PRICE" MEANS THE AGGREGATE CONSIDERATION
VALUED IN MONEY PAID OR DELIVERED OR PROMISED TO BE PAID OR
DELIVERED BY THE USER OR CONSUMER IN CONSUMMATION OF A SALE
,
EXCLUSIVE OF:
(I) T
HE EXCISE TAX;
(II) A
NY DIRECT TAX IMPOSED BY THE FEDERAL GOVERNMENT ;
(III) A
NY SALES OR USE TAX IMPOSED BY THIS STATE OR BY ANY
POLITICAL SUBDIVISION THEREOF
;
(IV) A
NY RETAIL DELIVERY FEE AND ENTERPRISE RETAIL DELIVERY
FEES IMPOSED OR COLLECTED AS SPECIFIED IN SECTION
43-4-218;
(V) A
NOTHER TAX OR FEE IMPOSED BY A GOVERNMENTAL ENTITY
THAT IS COLLECTED AT THE SAME TIME AS THE EXCISE TAX
.
(b) F
OR PURPOSES OF THIS ARTICLE 37, "PURCHASE PRICE" INCLUDES
THE FULL PURCHASE PRICE OF THE FIREARM
, FIREARM PRECURSOR PART, OR
AMMUNITION SOLD AFTER MANUFACTURE OR AFTER HAVING BEEN MADE TO
ORDER AND INCLUDES THE FULL PURCHASE PRICE FOR MATERIAL USED AND
THE SERVICE PERFORMED IN CONNECTION THEREWITH
, AND THE PROFIT
THEREON
, INCLUDED IN THE PRICE CHARGED TO THE USER OR CONSUMER .
(16) "R
ETAIL SALE" MEANS ALL SALES MADE WITHIN THIS STATE
EXCEPT WHOLESALE SALES
.
(17) "S
ALE"MEANS THE ACQUISITION FOR ANY CONSIDERATION BY
ANY PERSON OF A FIREARM
, FIREARM PRECURSOR PART, OR AMMUNITION
SUBJECT TO THE EXCISE TAX INCLUDING INSTALLMENT AND CREDIT SALES
AND THE EXCHANGE OF SUCH PROPERTY AS WELL AS THE SALE THEREOF FOR
MONEY AND EVERY SUCH TRANSACTION
, CONDITIONAL OR OTHERWISE, FOR
A CONSIDERATION CONSTITUTING A SALE
.
(18) "V
ENDOR" MEANS A PERSON DOING BUSINESS IN THIS STATE AS
AN AMMUNITION VENDOR
, FIREARMS DEALER , OR A FIREARMS
MANUFACTURER OR ANY COMBINATION THEREOF
.
PAGE 9-HOUSE BILL 24-1349 (19) "WHOLESALER" MEANS A PERSON DOING A REGULARLY
ORGANIZED WHOLESALE OR JOBBING BUSINESS AND KNOWN TO THE TRADE
AS SUCH AND SELLING TO RETAIL MERCHANTS
, JOBBERS, DEALERS, OR OTHER
WHOLESALERS
, FOR THE PURPOSE OF RESALE.
(20) (a) "W
HOLESALE SALE" MEANS:
(I) A SALE BY A WHOLESALER TO A VENDOR OR OTHER WHOLESALER
FOR RESALE
; OR
(II) A SALE TO A PERSON ENGAGED IN THE BUSINESS OF
MANUFACTURING
, COMPOUNDING, OR FURNISHING FOR SALE, PROFIT, OR USE
ANY PROPERTY WHICH ENTERS INTO THE PROCESSING OF OR BECOMES AN
INGREDIENT OR COMPONENT PART OF THE PRODUCT WHICH IS
MANUFACTURED
, COMPOUNDED, OR FURNISHED.
(b) "W
HOLESALE SALE" DOES NOT INCLUDE A SALE BY A
WHOLESALER TO A USER OR CONSUMER NOT FOR RESALE
.
39-37-104. Firearms, firearm precursor parts, and ammunition
- excise tax levied upon gross taxable sales - tax rate. (1) O
N AND AFTER
APRIL 1, 2025, THERE IS LEVIED AN EXCISE TAX UPON EVERY VENDOR AT THE
RATE OF SIX AND ONE
-HALF PERCENT OF THE NET TAXABLE SALES FROM THE
RETAIL SALE IN THIS STATE OF ANY FIREARM
, FIREARM PRECURSOR PART, OR
AMMUNITION
. EVERY VENDOR SHALL PAY THE TAX LEVIED BY THIS SECTION
TO THE EXECUTIVE DIRECTOR IN ACCORDANCE WITH THE PROVISIONS OF THIS
PART
1.
(2) T
HE DETERMINATION OF WHETHER A RETAIL SALE OCCURS IN THIS
STATE IS GOVERNED BY THE PROVISIONS SET FORTH IN SECTION
39-26-104
(3)(a)(I)
TO (3)(a)(V) AND THE DEFINITIONS SET FORTH IN SECTION
39-26-104 (3)(d)(I) AND (3)(d)(II).
39-37-105. Exemption. T
HE PURCHASE PRICE PAID IN
CONSUMMATION OF THE RETAIL SALE OF ANY FIREARM
, FIREARM PRECURSOR
PART
, OR AMMUNITION TO A PEACE OFFICER OR A LAW ENFORCEMENT
AGENCY EMPLOYING THAT PEACE OFFICER OR TO AN ACTIVE DUTY MEMBER
OF THE ARMED FORCES OF THE
UNITED STATES IS EXEMPT FROM TAXATION
PURSUANT TO THIS ARTICLE
37.
PAGE 10-HOUSE BILL 24-1349 39-37-106. Administration and enforcement - disputes and
refunds - rules. (1) T
HE EXECUTIVE DIRECTOR SHALL ADMINISTER AND
ENFORCE THE TAX LEVIED PURSUANT TO THIS PART
1 IN ACCORDANCE WITH
THE PROVISIONS OF ARTICLE
21 OF THIS TITLE 39.
(2) T
HE BURDEN OF PROVING THAT A SALE OF A FIREARM , FIREARM
PRECURSOR PART
, OR AMMUNITION IS NOT SUBJECT TO OR IS EXEMPT FROM
THE EXCISE TAX
, OR THAT A VENDOR IS NOT DOING BUSINESS IN THIS STATE,
AS DEFINED IN SECTION 39-37-103 (3), OR IS OTHERWISE NOT REQUIRED TO
MAKE A RETURN OR TO REMIT TAX PURSUANT TO THIS ARTICLE
37, SHALL BE
ON THE VENDOR UNDER SUCH REAS ONABLE REQUIREMENTS OF PROOF AS THE
EXECUTIVE DIRECTOR MAY PRESCRIBE BY RULE
.
(3) (a) T
HE EXECUTIVE DIRECTOR SHALL MAKE A REFUND OR ALLOW
A CREDIT TO ANY VENDOR THAT ESTABLISHES THAT THE VENDOR HAS
OVERPAID THE TAX DUE PURSUANT TO THIS ARTICLE
37. NO SUCH REFUND
SHALL BE MADE OR CREDIT ALLOWED IN AN AMOUNT GREATER THAN THE
TAX PAID
.
(b) T
HE VENDOR MUST FILE ANY CLAIM FOR REFUND OR CREDIT
UNDER THIS SECTION WITHIN THREE YEARS AFTER THE DUE DATE OF THE
RETURN SHOWING THE OVERPAYMENT
. THE CLAIM MUST BE MADE ON FORMS
PRESCRIBED BY THE EXECUTIVE DIRECTOR AND MUST INCLUDE SUCH
PERTINENT DATA
, INFORMATION, OR DOCUMENTATION AS THE EXECUTIVE
DIRECTOR MAY REQUIRE
.
(c) U
PON RECEIPT OF THE APPLICATION AND PROOF OF THE MATTERS
CONTAINED THEREIN
, THE EXECUTIVE DIRECTOR SHALL GIVE NOTICE TO THE
VENDOR IN WRITING OF THE EXECUTIVE DIRECTOR
'S DECISION. AGGRIEVED
VENDORS MAY PETITION THE EXECUTIVE DIRECTOR FOR A HEARING ON THE
CLAIM IN THE MANNER PROVIDED IN SECTION
39-21-104.
(4) T
HE EXECUTIVE DIRECTOR SHALL PROMULGATE RULES FOR THE
IMPLEMENTATION OF THIS PART
1.
39-37-107. Registration required. (1) (a) I
T IS UNLAWFUL FOR ANY
PERSON TO ENGAGE IN THE BUSINESS OF AN AMMUNITION VENDOR
, A
FIREARMS DEALER
, OR A FIREARMS MANUFACTURER IN THIS STATE WITHOUT
FIRST HAVING REGISTERED AS A VENDOR WITH THE EXECUTIVE DIRECTOR
. A
REGISTRATION APPLICATION PROPERLY FILED ON A FORM PRESCRIBED BY THE
PAGE 11-HOUSE BILL 24-1349 EXECUTIVE DIRECTOR AND ACCEPTED BY THE EXECUTIVE DIRECTOR IS VALID
UNTIL
DECEMBER 31 OF THE NEXT ODD-NUMBERED YEAR FOLLOWING THE
DATE OF REGISTRATION
, UNLESS SOONER CANCELLED OR REVOKED . A
PERSON REGISTERING PURSUANT TO THIS SUBSECTION (1) SHALL DISCLOSE
THE NAME OF THE VENDOR AND THE VENDOR
'S BUSINESS LOCATION,
INCLUDING THE STREET NUMBER OF THE VENDOR 'S BUSINESS LOCATION, AND
ANY OTHER FACTS THE EXECUTIVE DIRECTOR MAY REQUIRE
.
(b) I
T IS THE DUTY OF EVERY VENDOR ON OR BEFORE JANUARY 1 OF
EACH EVEN
- NUMBERED YEAR TO RENEW THE VENDOR 'S REGISTRATION IF
THE VENDOR REMAINS IN RETAIL BUSINESS OR LIABLE TO ACCOUNT FOR THE
TAX LEVIED PURSUANT TO THIS ARTICLE
37.
(c) I
F A VENDOR MAKES RETAIL SALES AT TWO OR MORE SEPARATE
PLACES OF BUSINESS IN THIS STATE
, A SEPARATE REGISTRATION FOR EACH
PLACE OF BUSINESS IS REQUIRED
.
(2) T
HE EXECUTIVE DIRECTOR, AFTER REASONABLE NOTICE AND A
HEARING
, MAY REVOKE THE REGISTRATION OF ANY PERSON FOUND BY THE
EXECUTIVE DIRECTOR TO HAVE VIOLATED ANY PROVISION OF THIS ARTICLE
37. ANY FINDING AND ORDER OF THE EXECUTIVE DIRECTOR REVOKING THE
REGISTRATION OF ANY VENDOR IS SUBJECT TO REVIEW BY THE DISTRICT
COURT OF THE DISTRICT WHERE THE BUSINESS OF THE VENDOR IS
CONDUCTED
, UPON APPLICATION OF THE VENDOR . THE PROCEDURE FOR
REVIEW MUST BE
, AS NEARLY AS POSSIBLE, THE SAME AS PROVIDED FOR THE
REVIEW OF FINDINGS AS PROVIDED BY PROCEEDINGS IN THE NATURE OF
CERTIORARI
.
(3) (a) A
NY VENDOR WHO MAKES RETAIL SALES SUBJECT TO THE
EXCISE TAX WITHOUT REGISTERING COMMITS A PETTY OFFENSE AND SHALL
BE PUNISHED ACCORDING TO SECTION
18-1.3-503.
(b) A
NY VENDOR WHO MAKES RETAIL SALES SUBJECT TO THE EXCISE
TAX WITHOUT REGISTERING MAY ALSO BE SUBJECT TO A CIVIL PENALTY OF
FIFTY DOLLARS PER DAY UP TO A MAXIMUM PENALTY OF ONE THOUSAND
DOLLARS
. THE EXECUTIVE DIRECTOR SHALL ASSESS THE PENALTY IMPOSED
BY THIS SUBSECTION
(3)(b) IN THE SAME MANNER AS THE TAXES, PENALTIES,
AND INTEREST IMPOSED BY THIS ARTICLE 37. THE EXECUTIVE DIRECTOR MAY
WAIVE OR REDUCE THE PENALTY ASSESSED PURSUANT TO THIS SUBSECTION
(3)(b) IF THE VENDOR'S FAILURE TO REGISTER IS DUE TO REASONABLE CAUSE
PAGE 12-HOUSE BILL 24-1349 AND NOT WILLFUL NEGLECT OR INTENT TO DEFRAUD .
39-37-108. Books and records to be preserved. (1) E
VERY
VENDOR SHALL KEEP COMPLETE AND ACCURATE RECORDS NECESSARY FOR
THE DETERMINATION OF THE CORRECT TAX LIABILITY
, INCLUDING ITEMIZED
INVOICES OF ALL RETAIL SALES OF ANY FIREARMS
, FIREARM PRECURSOR
PARTS
, OR AMMUNITION IN THIS STATE.
(2) A
VENDOR SHALL PROVIDE A COPY OF THE RECORDS REQUIRED TO
BE KEPT PURSUANT TO SUBSECTION
(1) OF THIS SECTION, AND ANY OTHER
RECORDS DEEMED NECESSARY BY THE EXECUTIVE DIRECTOR FOR THE
DETERMINATION OF THE CORRECT TAX LIABILITY TO THE EXECUTIVE
DIRECTOR
, IF SO REQUESTED. THE EXECUTIVE DIRECTOR MAY ESTABLISH THE
ACCEPTABLE FORM OF SUCH RECORDS
.
39-37-109. Returns and remittance of tax - civil penalty.
(1) E
VERY VENDOR SHALL FILE A RETURN WITH THE EXECUTIVE DIRECTOR
EACH MONTH
. THE RETURN, WHICH MUST BE UPON FORMS PRESCRIBED AND
FURNISHED BY THE EXECUTIVE DIRECTOR
, MUST CONTAIN THE NET TAXABLE
SALES FROM THE RETAIL SALE IN THIS STATE OF ANY FIREARM
, FIREARM
PRECURSOR PART
, OR AMMUNITION BY THE VENDOR DURING THE PRECEDING
MONTH
, THE TAX DUE THEREON, AND ANY OTHER INFORMATION THAT THE
EXECUTIVE DIRECTOR MAY REASONABLY REQUIRE
.
(2) E
VERY VENDOR SHALL FILE THE RETURN REQUIRED BY
SUBSECTION
(1) OF THIS SECTION WITH THE EXECUTIVE DIRECTOR BY THE
TWENTIETH DAY OF THE MONTH FOLLOWING THE MONTH REPORTED AND
WITH THE REPORT SHALL REMIT THE AMOUNT OF TAX DUE
. THE VENDOR
SHALL FILE THE RETURN REQUIRED BY SUBSECTION
(1) OF THIS SECTION
ELECTRONICALLY AND REMIT THE AMOUNT OF TAX DUE BY ELECTRONIC
FUNDS TRANSFER
.
(3) T
HE EXECUTIVE DIRECTOR MAY EXTEND THE TIME FOR FILING A
RETURN AND REMITTING THE TAX DUE FOR GOOD CAUSE SHOWN OR UNDER
SUCH REASONABLE RULES AS THE EXECUTIVE DIRECTOR MAY PROMULGATE
.
(4) I
F A PERSON NEGLECTS OR REFUSES TO FILE A TIMELY RETURN OR
PAYMENT OF THE TAX
, TO PAY OR CORRECTLY ACCOUNT FOR ANY TAX AS
REQUIRED BY THIS ARTICLE
37, OR TO KEEP COMPLETE AND ACCURATE
RECORDS
, AS REQUIRED BY SECTION 39-37-109, THE EXECUTIVE DIRECTOR
PAGE 13-HOUSE BILL 24-1349 SHALL MAKE AN ESTIMATE, BASED UPON THE INFORMATION AVAILABLE , OF
THE AMOUNT OF TAX DUE OR NOT ACCOUNTED FOR OR INCORRECTLY
ACCOUNTED FOR ON A RETURN FOR THE PERIOD FOR WHICH THE VENDOR IS
DELINQUENT
. THE EXECUTIVE DIRECTOR SHALL ADD TO THE ESTIMATED
AMOUNT OF TAX DUE OR NOT ACCOUNTED FOR OR INCORRECTLY ACC OUNTED
FOR INTEREST
, IF APPLICABLE PURSUANT TO SECTION 39-21-110.5, AND A
PENALTY EQUAL TO THE GREATER OF
:
(a) F
IFTEEN DOLLARS; OR
(b) TEN PERCENT OF SUCH UNPAID, UNACCOUNTED, OR INCORRECTLY
ACCOUNTED FOR AMOUNT OF TAX
, PLUS ONE-HALF PERCENT PER MONTH
FROM THE DATE WHEN DUE
, NOT TO EXCEED EIGHTEEN PERCENT IN THE
AGGREGATE
.
39-37-110. Distribution of tax collected. (1) E
ACH MONTH, THE
STATE TREASURER SHALL CREDIT THE MONEY COLLECTED FOR PAYMENT OF
THE TAX LEVIED PURSUANT TO THIS PART
1 TO THE OLD AGE PENSION FUND
CREATED IN SECTION
1 OF ARTICLE XXIV OF THE STATE CONSTITUTION IN
ACCORDANCE WITH SECTION
2 (a) AND (f) OF ARTICLE XXIV OF THE STATE
CONSTITUTION AND SHALL FURTHER TRANSFER AN AMOUNT EQUAL TO THIS
AMOUNT FROM THE OLD AGE PENSION FUND TO THE GENERAL FUND IN
ACCORDANCE WITH SECTION
7 (c) OF ARTICLE XXIV OF THE STATE
CONSTITUTION
.
(2) E
ACH MONTH, THE STATE TREASURER SHALL TRANSFER AN
AMOUNT EQUAL TO THE AMOUNT OF MONEY COLLECTED FOR PAYMENT OF
THE TAX LEVIED PURSUANT TO THIS PART
1 FROM THE GENERAL FUND TO THE
FUND FOR DISTRIBUTION IN ACCORDANCE WITH SECTION
39-37-301 (2).
39-37-111. Prohibited acts - penalties. I
T IS UNLAWFUL FOR ANY
VENDOR TO WILLFULLY MAKE ANY FALSE OR FRAUDULENT RETURN OR
FALSE STATEMENT ON ANY RETURN OR TO WILLFULLY EVADE THE PAYMENT
OF THE TAX
, OR ANY PART OF THE TAX, LEVIED PURSUANT TO THIS PART 1.
A
NY VENDOR WHO WILLFULLY VIOLATES ANY PROVISION OF THIS PART 1
SHALL BE PUNISHED AS PROVIDED IN SECTION 39-21-118.
39-37-112. Revenue and spending limitations. N
OTWITHSTANDING
ANY LIMITATIONS ON REVENUE
, SPENDING, OR APPROPRIATIONS CONTAINED
IN SECTION
20 OF ARTICLE X OF THE STATE CONSTITUTION OR ANY OTHER
PAGE 14-HOUSE BILL 24-1349 PROVISION OF LAW, ALL REVENUE GENERATED BY THE EXCISE TAX LEVIED
PURSUANT TO THIS PART
1 AS APPROVED BY THE VOTERS AT THE STATEWIDE
ELECTION IN
NOVEMBER 2024, MAY BE COLLECTED AND SPENT AS A
VOTER
-APPROVED REVENUE CHANGE AND SHALL NOT REQUIRE VOTER
APPROVAL SUBSEQUENT TO THE VOTER APPROVAL REQUIRED PURSUANT TO
PART
2 OF THIS ARTICLE 37.
PART 2
SUBMISSION OF BALLOT ISSUE - FIREARMS AND
AMMUNITION EXCISE TAX
39-37-201. Submission of ballot issue - excise tax on firearms
and ammunition - definition. (1) A
S USED IN THIS SECTION, "BALLOT
ISSUE
" MEANS THE QUESTION SUBMITTED TO VOTERS PURSUANT TO
SUBSECTION
(2) OF THIS SECTION.
(2) A
T THE STATEWIDE ELECTION HELD IN NOVEMBER 2024, THE
SECRETARY OF STATE SHALL SUBMIT TO THE REGISTERED ELECTORS OF THE
STATE FOR THEIR APPROVAL OR REJECTION THE FOLLOWING BALLOT ISSUE
:
"S
HALL STATE TAXES BE INCREASED BY $39,000,000 ANNUALLY TO FUND
MENTAL HEALTH SERVICES
, INCLUDING FOR MILITARY VETERANS AND
AT
-RISK YOUTH, SCHOOL SAFETY AND GUN VIOLENCE PREVENTION , AND
SUPPORT SERVICES FOR VICTIMS OF DOMESTIC VIOLENCE AND OTHER
VIOLENT CRIMES BY AUTHORIZING A TAX ON GUN DEALERS
, GUN
MANUFACTURERS
, AND AMMUNITION VENDORS AT THE RATE OF 6.5% OF THE
NET TAXABLE SALES FROM THE RETAIL SALE OF ANY GUN
, GUN PRECURSOR
PART
, OR AMMUNITION, WITH THE STATE KEEPING AND SPENDING ALL OF THE
NEW TAX REVENUE AS A VOTER
-APPROVED REVENUE CHANGE ?"
(3) F
OR PURPOSES OF SECTION 1-5-407, THE BALLOT ISSUE IS A
PROPOSITION
. SECTION 1-40-106 (3)(d) DOES NOT APPLY TO THE BALLOT
ISSUE
.
PART 3
FIREARMS AND AMMUNITION EXCISE TAX CASH FUND
39-37-301. Firearms and ammunition excise tax cash fund -
creation - distribution. (1) (a) T
HE FIREARMS AND AMMUNITION EXCISE
TAX CASH FUND IS CREATED IN THE STATE TREASURY
. THE FUND CONSISTS
OF MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION
39-37-110 (2)
PAGE 15-HOUSE BILL 24-1349 AND ANY OTHER MONEY THAT THE GENERAL ASSEMBLY MAY APPROPRIATE
OR TRANSFER TO THE FUND
.
(b) T
HE STATE TREASURER SHALL CREDIT ALL INTEREST AND INCOME
DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE FUND TO
THE FUND
.
(2) (a) E
XCEPT FOR ANY MONEY IN THE FUND THAT IS ANNUALLY
APPROPRIATED BY THE GENERAL ASSEMBLY PURSUANT TO SUBSECTION
(2)(b) OF THIS SECTION, MONEY PAID INTO THE FUND PURSUANT TO SECTION
39-37-110 (2) OR CREDITED TO THE FUND PURSUANT TO SUBSECTION (1)(b)
OF THIS SECTION MUST BE DISTRIBUTED FROM THE FUND AS FOLLOWS :
(I) (A) T
HE FIRST THIRTY MILLION DOLLARS PAID INTO THE FUND IN
THE FIRST FISCAL YEAR IN WHICH MONEY IS TRANSFERRED TO THE FUND
MUST BE TRANSFERRED TO THE
COLORADO CRIME VICTIM SERVICES FUND
CREATED IN SECTION
24-33.5-505.5 (2) AND USED FOR CRIME VICTIM
SERVICES GRANTS
, AS DESCRIBED IN SECTION 24-33.5-505.5 (3);
(B) F
OR EACH FISCAL YEAR THEREAFTER, THE EXECUTIVE DIRECTOR
OR THE EXECUTIVE DIRECTOR
'S DESIGNEE SHALL ANNUALLY CALCULATE
AND ADJUST THE AMOUNT REQUIRED TO BE TRANSFERRED PURSUANT TO
SUBSECTION
(2)(a)(I)(A) OF THIS SECTION FOR INFLATION OR DEFLATION
AND SHALL ROUND THE ADJUSTED AMOUNT UPWARD OR DOWNWARD TO THE
NEAREST ONE THOUSAND DOLLARS
. INFLATION OR DEFLATION IS MEASURED
BY THE ANNUAL PERCENTAGE CHANGE IN THE
UNITED STATES DEPARTMENT
OF LABOR
'S BUREAU OF LABOR STATISTICS CONSUMER PRICE INDEX , OR A
SUCCESSOR INDEX
, FOR DENVER-AURORA-LAKEWOOD FOR "ALL ITEMS"
PAID BY URBAN CONSUMERS. THE STATE TREASURER SHALL TRANSFER THE
AMOUNT CALCULATED BY THE EXECUTIVE DIRECTOR OR THE EXECUTIVE
DIRECTOR
'S DESIGNEE PURSUANT TO THIS SUBSECTION (2)(a)(I)(B) IN
ACCORDANCE WITH THE REQUIREMENT IN SUBSECTION
(2)(a)(I)(A) OF THIS
SECTION
.
(II) A
FTER THE REQUIREMENT IN SUBSECTION (2)(a)(I) OF THIS
SECTION IS MET
, THE NEXT EIGHT MILLION DOLLARS PAID INTO THE FUND IN
EACH FISCAL YEAR MUST BE TRANSFERRED TO THE BEHAVIORAL AND
MENTAL HEALTH CASH FUND CREATED IN SECTION
24-75-230 (2)(a); AND
(III) AFTER THE REQUIREMENT IN SUBSECTION (2)(a)(II) OF THIS
PAGE 16-HOUSE BILL 24-1349 SECTION IS MET, THE NEXT ONE MILLION DOLLARS PAID INTO THE FUND IN
EACH FISCAL YEAR MUST BE TRANSFERRED TO THE SCHOOL SECURITY
DISBURSEMENT PROGRAM CASH FUND CREATED IN SECTION
24-33.5-1811
(1).
(b) S
UBJECT TO ANNUAL APPROPRIATION BY THE GENERAL
ASSEMBLY
, FOR STATE FISCAL YEAR 2024-25 AND ANY STATE FISCAL YEAR
THEREAFTER
, THE DEPARTMENT OF REVENUE MAY EXPEND MONEY FROM THE
FUND FOR DIRECT AND INDIRECT COSTS ASSOCIATED WITH IMPLEMENTING
AND ADMINISTERING THIS ARTICLE
37.
(3) N
OTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION , ON
JUNE 30, 2025 AND JUNE 30, 2026, THE STATE TREASURER SHALL TRANSFER
FROM THE FUND TO THE GENERAL FUND AN AMOUNT OF MONEY EQUAL TO
THE AMOUNT OF MONEY USED IN THE STATE FISCAL YEARS
2024-25 AND
2025-26, FROM THE GENERAL FUND TO PAY THE COSTS OF IMPLEMENTING
AND ADMINISTERING THIS ARTICLE
37.
SECTION 2. In Colorado Revised Statutes, 24-33.5-505.5, amend
(2), (3), and (5)(a) as follows:
24-33.5-505.5. Colorado crime victim services fund - creation -
uses - applications for grants - legislative declaration - repeal.
(2) (a) The Colorado crime victim services fund is created in the state
treasury and referred to in this section as the "fund". The fund consists of
money transferred to the fund pursuant to subsection (4) of this section,
MONEY TRANSFERRED TO THE FUND PURS UANT TO SECTION 39-37-301
(2)(a)(I) and any other money that the general assembly may appropriate or
transfer to the fund.
(b) Money in
PAID INTO the fund PURSUANT TO SUBSECTION (4) OF
THIS SECTION
is continuously appropriated to the division for crime victim
services grants, as described in subsection (3) of this section.
(c) M
ONEY PAID INTO THE FUND PURSUANT TO SECTION 39-37-301
(2)(a)(I)
MUST BE USED FOR CRIME VICTIM SERVICES GRANTS , AS DESCRIBED
IN SUBSECTION
(3) OF THIS SECTION.
(d) T
HE STATE TREASURER SHALL CREDIT ALL INTEREST AND INCOME
DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE FUND TO
PAGE 17-HOUSE BILL 24-1349 THE FUND.
(3) The division shall award grants from the fund to governmental
agencies and nonprofit organizations that provide services for crime
victims, including attending to the needs of animal companions. A grant
award may be used to enhance or provide services for crime victims
OR FOR
THE PREVENTION OF CRIMES
. The division shall award grants from the fund
in accordance with the division's process for awarding grants described in
section 24-33.5-507.
(5) (a) The division may use up to five hundred thousand dollars of
the money transferred to the fund pursuant to subsection (4) of this section
and up to five percent of any other money transferred or appropriated to the
fund for development and administrative costs incurred by the division
pursuant to this section;
EXCEPT THAT THE DIVISION MAY USE UP TO TEN
PERCENT OF THE MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION
39-37-301 (2)(a)(I) FOR DEVELOPMENT AND ADMINISTRATIVE COSTS
INCURRED BY THE DIVISION PURSUANT TO SUBSECTION
(2)(c) OF THIS
SECTION
.
SECTION 3. In Colorado Revised Statutes, amend 24-33.5-1811
as follows:
24-33.5-1811. School security disbursement program cash fund
- repeal. (1) The school security disbursement program cash fund, referred
to in this section as the "fund" is created in the state treasury. The fund
consists of money
TRANSFERRED TO THE FUND PURSUANT TO SECTION
39-37-301 (2)(a)(III) AND ANY OTHER MONEY that the general assembly may
appropriate or transfer to the fund. The state treasurer shall credit all interest
and income derived from the deposit and investment of money in the fund
to the fund. Subject to annual appropriation by the general assembly, the
department may expend money from the fund to implement the school
security disbursement program created in section 24-33.5-1810. The
department may expend up to three percent of the amount appropriated to
the fund in each fiscal year for the administrative expenses incurred in
implementing the school security disbursement program.
(2) This section is repealed, effective July 1, 2024. The state
treasurer shall transfer all unexpended and unencumbered money in the
fund on June 30, 2024, to the general fund JULY 1, 2032.
PAGE 18-HOUSE BILL 24-1349 SECTION 4. In Colorado Revised Statutes, 24-75-230, amend
(2)(a), (3), and (5); and add (3.5) and (3.7) as follows:
24-75-230. Behavioral and mental health cash fund - creation -
allowable uses - task force - definitions - repeal. (2) (a) The behavioral
and mental health cash fund is created in the state treasury. The fund
consists of money credited to the fund in accordance with subsection (2)(b)
of this section,
MONEY TRANSFERRED TO THE FUND PURSUANT TO SECTION
39-37-301 (2)(a)(II), and any other money that the general assembly may
appropriate or transfer to the fund. To respond to the public healthemergency with respect to COVID-19 or its negative economic impacts or
for the provision of government services, The general assembly may
appropriate money from the fund to a department for behavioral health care.
(3) (a) A department may expend money appropriated from the fund
THAT WAS CREDITED TO THE FUND IN ACCORDANCE WITH SUBSECTION (2)(b)
OF THIS SECTION for purposes permitted under the "American Rescue Plan
Act of 2021" Pub.L. 117-2, as the act may be subsequently amended, and
shall not use the money for any purpose prohibited by the act. A department
or any person who receives
SUCH money from the fund shall comply with
any requirements set forth in section 24-75-226.
(b) T
HE LIMITATIONS AND REQUIREMENTS SET FORTH IN SUBSECTION
(3)(a) OF THIS SECTION DO NOT APPLY TO MONEY TRANSFERRED TO THE
FUND PURSUANT TO SECTION
39-37-301 (2)(a)(II).
(3.5) T
HE FIRST FIVE MILLION DOLLARS OF THE MONEY TRANSFERRED
TO THE FUND PURSUANT TO SECTION
39-37-301 (2)(a)(II), MUST BE USED BY
THE BEHAVIORAL HEALTH ADMINISTRATION
, ESTABLISHED PURSUANT TO
SECTION
27-50-102, IN COORDINATION WITH THE DIVISION OF VETERANS
AFFAIRS
, CREATED IN SECTION 28-5-701 (1), FOR THE PURPOSE OF
CONTINUING AND EXPANDING THE VETERANS MENTAL HEALTH SERVICES
PROGRAM IN ACCORDANCE WITH SECTION
28-5-714.
(3.7) A
FTER THE REQUIREMENT IN SUBSECTION (3.5) OF THIS SECTION
IS MET
, THE NEXT THREE MILLION DOLLARS OF THE MONEY TRANSFERRED TO
THE FUND PURSUANT TO SECTION
39-37-301 (2)(a)(II), MUST BE USED BY
THE BEHAVIORAL HEALTH ADMINISTRATION FOR THE PURPOSE OF
CONTINUING AND EXPANDING ACCESS TO BEHAVIORAL HEALTH CRISIS
RESPONSE SYSTEM SERVICES FOR CHILDREN AND YOUTH IN ACCORDANCE
PAGE 19-HOUSE BILL 24-1349 WITH ARTICLE 60 OF TITLE 27.
(5) This section is repealed, effective July 1, 2027 JULY 1, 2032.
SECTION 5. In Colorado Revised Statutes, 27-60-103, add (1.7)
as follows:
27-60-103. Behavioral health crisis response system - services -
request for proposals - criteria - reporting - rules - definitions - repeal.
(1.7) B
EGINNING JANUARY 1, 2025, THE BHA SHALL USE THE MONEY
TRANSFERRED TO THE BEHAVIORAL AND MENTAL HEALTH CASH FUND
PURSUANT TO SECTIONS
24-75-230 (2)(a) AND 39-37-301 (2)(a)(II), TO
CONTINUE AND EXPAND ACCESS TO BEHAVIORAL HEALTH CRISIS RESPONSE
SYSTEM SERVICES FOR CHILDREN AND YOUTH IN ACCORDANCE WITH THIS
ARTICLE
60.
SECTION 6. In Colorado Revised Statutes, 28-5-714, amend
(2)(d) as follows:
28-5-714. Veterans mental health services program - report -
rules - definitions. (2) (d) The behavioral health administration established
in section 27-50-102 shall
COORDINATE WITH THE DIVISION TO CONTINUE
AND EXPAND THE PROGRAM USING THE MONEY TRANSFERRED PURSUANT TO
SECTION
39-37-301 (2)(a)(II), TO THE BEHAVIORAL AND MENTAL HEALTH
CASH FUND
, CREATED IN SECTION 24-75-230 (2)(a), IN ACCORDANCE WITH
SECTION
24-75-230 (3.5) AND SHALL post on its website a list of providers
who participate in the program.
SECTION 7. In Colorado Revised Statutes, 39-21-102, amend (1)
as follows:
39-21-102. Scope. (1) Unless otherwise indicated, the provisions
of this article 21 apply to the taxes or fees imposed by articles 22 to 35
ARTICLES 22 TO 37 of this title 39 and article 60 of title 34, section 21 of
article X of the state constitution, article 3 of title 42, part 5 of article 3 of
title 44, articles 11 and 20 of title 30, article 4 of title 43, article 2 of title 40,
and part 2 of article 20 of title 8.
SECTION 8. In Colorado Revised Statutes, 39-21-103, amend (1)
as follows:
PAGE 20-HOUSE BILL 24-1349 39-21-103. Hearings. (1) As soon as practicable after any tax return
or the return showing the value of oil and gas is filed, pursuant to articles
22 to 29 of this title, article 60 of title 34, or article 3 of title 42, C.R.S., the
executive director shall examine it and shall determine the correct amount
of tax. If the tax found due is greater than the amount theretofore assessed
or paid, a notice of deficiency shall be mailed to the taxpayer by first-class
mail as set forth in section 39-21-105.5.
SECTION 9. In Colorado Revised Statutes, 39-21-106, amend (1)
as follows:
39-21-106. Compromise. (1) The executive director or his or her
THE EXECUTIVE DIRECTOR'S delegate may compromise any civil or criminal
case arising under any tax or the charge on oil and gas production imposed
by articles 22 to 29 of this title, article 60 of title 34, or article 3 of title 42,
C.R.S., ADMINISTERED PURSUANT TO THIS ARTICLE 21 prior to reference to
the department of law for prosecution or defense; and the attorney general
or his or her
THE ATTORNEY GENERAL 'S delegate shall, upon the written
direction of the executive director, compromise any such case after
reference to the department of law for prosecution or defense.
SECTION 10. In Colorado Revised Statutes, 39-21-107, amend (1)
as follows:
39-21-107. Limitations. (1) Except as provided in this section, in
section 29-2-106.1 (5)(b), and unless such time is extended by waiver, the
amount of any tax or of any charge on oil and gas production imposed
pursuant to articles 24 to 29 of this title 39 or article 3 of title 42, and the
penalty and interest applicable thereto, shall be assessed within three years
after the return was filed, whether or not such return was filed on or after
the date prescribed, and no assessment shall be made or credit taken and no
notice of lien shall be filed, nor distraint warrant issued, nor suit for
collection instituted, nor any other action to collect the same commenced
after the expiration of such period; except that a written proposed
adjustment of the tax liability by the department issued prior to the
expiration of such period shall extend the limitation of this subsection (1)
for one year after a final determination or assessment is made. No lien shall
continue after the three-year period provided for in this subsection (1),
except for taxes assessed before the expiration of such period, notice of lien
with respect to which has been filed prior to the expiration of such period,
PAGE 21-HOUSE BILL 24-1349 and except for taxes on which written notice of any proposed adjustment of
the tax liability has been sent to the taxpayer during such three-year period,
in which case the lien shall continue for one year only after the expiration
of such period or after the issuance of a final determination or assessment
based on the proposed adjustment issued prior to the expiration of the
three-year period. This subsection (1) shall
DOES not apply to income tax or
to any tax imposed under article 23.5 of this title 39.
SECTION 11. In Colorado Revised Statutes, 39-21-108, amend
(3)(a)(I)(A) as follows:
39-21-108. Refunds. (3) (a) (I) (A) Whenever it is established that
any taxpayer has, for any period open under the statutes, overpaid a tax
covered by articles 22 and 26 to 29 of this title 39, article 60 of title 34, and
article 3 of title 42 ADMINISTERED PURSUANT TO THIS ARTICLE 21 and that:
There is an unpaid balance of tax and interest accrued, according to the
records of the executive director, owing by such taxpayer for any other
period; there is an amount required to be repaid to the unemployment
compensation fund pursuant to section 8-81-101 (4), the amount of which
has been determined to be owing as a result of a final agency determination
or judicial decision or that has been reduced to judgment by the division of
unemployment insurance in the department of labor and employment; there
is any unpaid child support debt as set forth in section 14-14-104, or child
support arrearages that are the subject of enforcement services provided
pursuant to section 26-13-106, as certified by the department of human
services; there are any unpaid obligations owing to the state as set forth in
section 26-2-133, for overpayment of public assistance or medical
assistance benefits, the amount of which has been determined to be owing
as a result of final agency determination or judicial decision or that has been
reduced to judgment, as certified by the department of human services;
there are any unpaid obligations owing to the state as set forth in section
26.5-4-119, for overpayment of child care assistance, the amount of which
has been determined to be owing as a result of final agency determination
or judicial decision or that has been reduced to judgment as certified by the
department of early childhood; there is any unpaid loan or other obligation
due to a state-supported institution of higher education as set forth in
section 23-5-115, the amount of which has been determined to be owing as
a result of a final agency determination or judicial decision or that has been
reduced to judgment, as certified by the appropriate institution; there is any
unpaid loan due to the student loan division of the department of higher
PAGE 22-HOUSE BILL 24-1349 education as set forth in section 23-3.1-104 (1)(p), the amount of which has
been determined to be owing as a result of a final agency determination or
judicial decision or that has been reduced to judgment, as certified by the
division; there is any unpaid loan due to the collegeinvest division of the
department of higher education as set forth in section 23-3.1-206, the
amount of which has been determined to be owing as a result of a final
agency determination or judicial decision or that has been reduced to
judgment; there is any outstanding judicial fine, fee, cost, or surcharge as
set forth in section 16-11-101.8, or judicial restitution as set forth in section
16-18.5-106.8, the amount of which has been determined to be owing as a
result of a final judicial department determination or certified by the judicial
department as a judgment owed the state or a victim; there is any unpaid
debt owing to the state or any agency thereof by such taxpayer, and that is
found to be owing as a result of a final agency determination or the amount
of which has been reduced to judgment and as certified by the state agency;
or the taxpayer is a qualified individual identified pursuant to section
39-22-120 (10) or 39-22-2003 (9), so much of the overpayment of tax plus
interest allowable thereon as does not exceed the amount of such unpaid
balance or unpaid debt must be credited first to the unpaid balance of tax
and interest accrued and then to the unpaid debt, and any excess of the
overpayment must be refunded. If the taxpayer elects to designate his or her
refund as a credit against a subsequent year's tax liability, the amount
allowed to be so credited must be reduced first by the unpaid balance of tax
and interest accrued and then by the unpaid debt. If the taxpayer filed a joint
return, the executive director shall notify the other taxpayer named on the
joint return that the portion of the overpayment that is generated by the
other taxpayer's income will be refunded upon receipt of a request detailing
said amount.
SECTION 12. In Colorado Revised Statutes, 39-21-109, amend (1)
as follows:
39-21-109. Interest on underpayment, nonpayment, or
extensions of time for payment of tax. (1) If any amount of
tax or any
charge on oil and gas production imposed pursuant to articles 22 to 29 of
this title, article 60 of title 34, or article 3 of title 42, C.R.S., ADMINISTERED
PURSUANT TO THIS ARTICLE
21 is not paid on or before the last date
prescribed for payment, interest on such amount at the rate imposed under
section 39-21-110.5, except as provided in subsection (1.5) of this section,
shall be paid for the period from such last date to the date paid. The last date
PAGE 23-HOUSE BILL 24-1349 prescribed for payment shall be determined without regard to any extension
of time for payment and shall be determined without regard to any notice
and demand for payment issued, by reason of jeopardy, prior to the last date
otherwise prescribed for such payment. In the case of a tax in which the last
date for payment is not otherwise prescribed, the last date for payment shall
be deemed to be the date the liability for the tax arises, and in no event shall
it be later than the date notice and demand for the tax is made by the
executive director of the department of revenue or his
THE EXECUTIVE
DIRECTOR
'S delegate.
SECTION 13. In Colorado Revised Statutes, 39-21-110, amend (1)
introductory portion, (2), and (3) as follows:
39-21-110. Interest on overpayments - repeal. (1) Interest shall
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
this title 39, article 60 of title 34, or article 3 of title 42 ADMINISTERED
PURSUANT TO THIS ARTICLE
21 at the rate imposed under section
39-21-110.5. Such interest shall be allowed and paid as follows:
(2) Any portion of any tax or of a
charge on oil and gas production
imposed pursuant to articles 22 to 29 of this title, article 60 of title 34, or
article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS ARTICLE 21
or any interest, assessable penalty, additional amount, or addition to a tax
or charge which has been erroneously refunded shall bear interest at the rate
imposed under section 39-21-110.5 from the date of the payment of the
refund.
(3) If any overpayment of any tax or of a
charge on oil and gas
production imposed pursuant to articles 22 to 29 of this title, article 60 of
title 34, or article 3 of title 42, C.R.S., ADMINISTERED PURSUANT TO THIS
ARTICLE
21 is refunded within ninety days after the last date prescribed for
filing the return of such tax or charge, determined without regard to any
extension of time for filing the return, no interest shall be allowed under
subsection (1) of this section on such overpayment.
SECTION 14. In Colorado Revised Statutes, 39-21-110.5, amend
(1) as follows:
39-21-110.5. Rate of interest to be fixed. (1) When interest is
PAGE 24-HOUSE BILL 24-1349 required or permitted to be charged under any provision of articles 20 to 29
of this title in connection with interest PURSUANT TO THIS SECTION on ANY
underpayment, nonpayment, extension of time for payment, or
overpayment, or when interest is required to be paid pursuant to section
8-20.5-104, C.R.S.,
in connection with an application for reimbursement
from the petroleum storage tank fund, such interest shall be computed at the
annual rate which has been established pursuant to this section.
SECTION 15. In Colorado Revised Statutes, 39-21-112, amend (1)
as follows:
39-21-112. Duties and powers of executive director. (1) It is the
duty of the executive director to administer the provisions of this article 21,
and the executive director has the power to adopt, amend, or rescind such
rules not inconsistent with the provisions of this article 21, articles 22 to 29
of this title 39, and article 3 of title 42 THE STATUTORY PROVISIONS LISTED
IN SECTION
39-21-102, and, subject to other provisions of law relating to the
promulgation of rules, to appoint, pursuant to section 13 of article XII of the
state constitution, such persons, to make such expenditures, to require such
reports, to make such investigations, and to take such other action as the
executive director deems necessary or suitable to that end. The executive
director shall determine the organization and methods of procedure in
accordance with the provisions of this article 21. For the purpose of
ascertaining the correctness of any return or for the purpose of making an
estimate of the tax due from any taxpayer, the executive director has the
power to examine or cause to be examined by any employee, agent, or
representative designated by the executive director for that purpose any
books, papers, records, or memoranda bearing upon the matters required to
be included in the return. In the exercise of rule-making authority as to
article 29 of this title 39, as granted by the general assembly pursuant to this
subsection (1), the executive director may not readopt any rule, or portion
thereof, disapproved on or after July 1, 1982, by the general assembly
pursuant to section 24-4-103 (8)(d) without the approval of the general
assembly.
SECTION 16. In Colorado Revised Statutes, 39-21-113, amend
(1)(a) as follows:
39-21-113. Reports and returns - rule - repeal. (1) (a) It is the
duty of every person, firm, or corporation liable to the state of Colorado for
PAGE 25-HOUSE BILL 24-1349 any tax or any charge on oil and gas production imposed pursuant to articles
23.5 to 29 of this title or article 3 of title 42, C.R.S., ADMINISTERED
PURSUANT TO THIS ARTICLE
21 to keep and preserve for a period of three
years such books, accounts, and records as may be necessary to determine
the amount of liability.
SECTION 17. In Colorado Revised Statutes, 39-21-119.5, amend
(1), (4)(k), and (4)(l); and add (4)(o) as follows:
39-21-119.5. Mandatory electronic filing of returns - mandatory
electronic payment - penalty - waiver - definitions. (1) For purposes of
this section, "return" means any report, claim, tax return statement, or other
document required or authorized under articles 11 and 25 of title 29, article
11 of title 30, articles 22, 26, 27, 28, 28.5, 28.6, 28.8, and
29, AND 37 of this
title 39, article 2 of title 40, article 3 of title 42, article 4 of title 43, and title
44, and any form, statement report, or other document prescribed by the
executive director for reporting a tax liability, a fee liability, or other
information required to be returned to the executive director, including the
reporting of changes or amendments thereto, and any schedule certification,
worksheet, or other document required to accompany the return.
(4) Except as provided in subsection (6) of this section, on and after
August 2, 2019, electronic filing of returns and the payment of any tax or
fee by electronic funds transfer is required for the following:
(k) Any clean fleet per ride fee and air pollution mitigation per ride
fee return required to be filed and payment required pursuant to section
40-10.1-607.5; and
(l) Any quarterly report for the advance payment of an income tax
credit required to be filed pursuant to section 39-22-629 (2)(b);
AND
(o) ANY FIREARMS AND AMMUNITION EXCISE TAX RETURN REQUIRED
TO BE FILED AND ANY PAYMENT OF TAX REQUIRED TO BE REMITTED
PURSUANT TO ARTICLE
37 OF THIS TITLE 39.
SECTION 18. Appropriation. (1) For the 2024-25 state fiscal
year, $383,027 is appropriated to the department of revenue. This
appropriation is from the general fund. To implement this act, the
department may use this appropriation as follows:
PAGE 26-HOUSE BILL 24-1349 (a) $26,810 for use by the executive director's office for personal
services related to administration and support;
(b) $139,050 for tax administration IT system (GenTax) support;
(c) $40,493 for use by the taxation business group for personal
services related to taxation services, which amount is based on an
assumption that the group will require an additional 0.4 FTE;
(d) $3,847 for use by the taxation business group for operating
expenses related to taxation services; and
(e) $172,827 for the purchase of legal services.
(2) For the 2024-25 state fiscal year, $172,827 is appropriated to the
department of law. This appropriation is from reappropriated funds received
from the department of revenue under subsection (1)(e) of this section and
is based on an assumption that the department of law will require an
additional 0.8 FTE. To implement this act, the department of law may use
this appropriation to provide legal services for the department of revenue.
(3) The money appropriated by this section becomes available upon
passage of the ballot measure pursuant to section 39-37-201, (2) C.R.S.
SECTION 19. Effective date. (1) Except as otherwise provided in
subsection (2) of this section, this act takes effect only if, at the November
2024 statewide election, a majority of voters approve the ballot issue
referred in accordance with section 39-37-201, Colorado Revised Statutes,
created in section 1 of this act. If the voters approve the ballot issue, then
this act takes effect on the date of the official declaration of the vote thereon
by the governor.
(2) Section 39-37-201, Colorado Revised Statutes, created in section
1 of this act, and section 24-33.5-1811, Colorado Revised Statutes,
amended in section 3 of this act, take effect upon passage.
SECTION 20. Safety clause. The general assembly finds,
determines, and declares that this act is necessary for the immediate
PAGE 27-HOUSE BILL 24-1349 preservation of the public peace, health, or safety or for appropriations for
the support and maintenance of the departments of the state and state
institutions.
____________________________ ____________________________
Julie McCluskie Steve Fenberg
SPEAKER OF THE HOUSE PRESIDENT OF
OF REPRESENTATIVES THE SENATE
____________________________ ____________________________
Robin Jones Cindi L. Markwell
CHIEF CLERK OF THE HOUSE SECRETARY OF
OF REPRESENTATIVES THE SENATE
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 28-HOUSE BILL 24-1349