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First Regular Session | 75th General Assembly
Colorado General Assembly
SB17-112

Sales & Use Tax Payment To Wrong Local Government

Type Bill
Session 2017 Regular Session
Subjects
Fiscal Policy & Taxes

Concerning a clarification of the effect of statutes of limitations on the dispute resolution process when a taxpayer owes sales or use tax to one local government but has erroneously paid the disputed tax to another local government.

Bill Summary:

The bill seeks to clarify the general assembly's intent when it enacted a dispute resolution process in 1985 to address a situation when a taxpayer paid a sales and use tax to one local government when it should have instead paid that disputed amount to a different local government. A recent court case applied the statute of limitations to this dispute resolution process, resulting in the taxpayer having to pay the disputed amount twice to 2 different local governments. The bill specifies that any statutes of limitations, either local, state, or in intergovernmental transfer agreements, do not apply to the remedies set forth in law.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Prime Sponsors

Senator Tim Neville

Senator

Tim Neville

Representative Dan Pabon

Representative

Dan Pabon

Committees

Senate

Finance

House

Local Government

Status

Became Law

Introduced

Passed

Became Law

Related Documents & Information

Date Version Documents
04/18/2017 Signed Act PDF
04/13/2017 Final Act PDF
03/29/2017 Rerevised PDF
03/28/2017 Revised PDF
02/14/2017 Reengrossed PDF
02/13/2017 Engrossed PDF
01/27/2017 Introduced PDF
Date Version Documents
03/23/2017 PA2 PDF
02/10/2017 PA1 PDF
Date Version Documents
05/16/2017 FN2 PDF
02/07/2017 FN1 PDF
Activity Vote Documents
Adopt amendment L.003. The motion passed without objection. Vote summary
Refer Senate Bill 17-112, as amended, to the Committee of the Whole. The motion passed on a vote of 13-0. Vote summary
Hearing Summary
|
Committee Report:  PDF
Activity Vote Documents
Adopt amendment L.001. The motion passed without objection. Vote summary
Refer Senate Bill 17-112, as amended, to the Committee of the Whole with a recommendation that it be placed on the consent calendar. The motion passed on a vote of 5-0. Vote summary
Hearing Summary
|
Committee Report:  PDF
Date Calendar Motion Vote Vote Document
03/30/2017 House Amendments REPASS
35
AYE
0
NO
0
OTHER
 		Vote record
03/30/2017 House Amendments CONCUR
35
AYE
0
NO
0
OTHER
 		Vote record
02/14/2017 Third Reading BILL
34
AYE
0
NO
1
OTHER
 		Vote record
Date Calendar Motion Vote Vote Document
03/29/2017 Third Reading BILL
65
AYE
0
NO
0
OTHER
 		Vote record
Date Location Action
04/18/2017 Governor Governor Signed
04/13/2017 Governor Sent to the Governor
04/13/2017 House Signed by the Speaker of the House
04/12/2017 Senate Signed by the President of the Senate
03/30/2017 Senate Senate Considered House Amendments - Result was to Concur - Repass
03/29/2017 House House Third Reading Passed - No Amendments
03/28/2017 House House Second Reading Passed with Amendments - Committee, Floor
03/22/2017 House House Committee on Local Government Refer Amended to House Committee of the Whole
02/17/2017 House Introduced In House - Assigned to Local Government
02/14/2017 Senate Senate Third Reading Passed - No Amendments
02/13/2017 Senate Senate Second Reading Special Order - Passed with Amendments - Committee
02/09/2017 Senate Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole
01/27/2017 Senate Introduced In Senate - Assigned to Finance
Effective Date Chapter # Title Documents
04/18/2017 144 Sales & Use Tax Payment To Wrong Local Government PDF

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