Colorado Code
Part 1 - Registration and Taxation
§ 42-3-106. Tax Imposed - Classification - Taxable Value

(e) [ Editor's note: This version of subsection (2)(e) is effective July 1, 2022. ] Every item of special mobile machinery, except power takeoff equipment, that is required to be registered under this article 3 or that is covered by a registration exempt certificate issued by the department in accordance with section 42-3-107 (16)(g) is Class F personal property. If a farm tractor, meeting the definition of special mobile machinery, is used for any purpose other than agricultural production for more than a seventy-two-hour period at the site where it is used for nonagricultural purposes, it is Class F personal property, but it is granted a prorated registration under section 42-3-107 to cover the use. The authorized agent shall notify the owner of the farm tractor of the prorated registration. Storing a farm tractor at a site does not give rise to a presumption that the tractor was used for the same purposes that other equipment is used for at the site.
















Source: L. 2005: Entire article amended with relocations, p. 1079, § 2, effective August 8. L. 2008: (2)(b) and (2)(d) amended, p. 638, § 2, effective August 5. L. 2010: (2)(e) and (3) amended, (SB 10-144), ch. 289, p. 1345, § 2, effective July 1; (2)(e) amended and (6) added, (HB 10-1172), ch. 320, p. 1488, § 5, effective October 1. L. 2011: (2)(e) amended, (HB 11-1093), ch. 258, p. 1132, § 1, effective June 2. L. 2021: (2)(e) amended, (SB 21-257), ch. 478, p. 3417, § 2, effective July 1, 2022.
Editor's note: Amendments to subsection (2)(e) by House Bill 10-1172 and Senate Bill 10-144 were harmonized.

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