Colorado Code
Article 24.7 - Transportation Fuel Distributors' Tax Liens
§ 38-24.7-105. Parties

Any person interested in the matter in controversy or the property to be charged with the lien or having a lien on the property charged may be made a party to an action for the foreclosure of the lien.
Source: L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, § 1, effective August 10.