All vehicles of the current year model, as designated by the manufacturer, shall, for the payment of the specific ownership tax, be considered in the first year of service regardless of the date of purchase, and those charged with the collection of annual specific ownership taxes on vehicles subject to specific ownership taxation shall use the year that the model was manufactured or constructed as the basis of computation of the annual specific ownership tax.
Source: L. 2005: Entire article amended with relocations, p. 1093, § 2, effective August 8.
Structure Colorado Code
Title 42 - Vehicles and Traffic
Article 3 - Registration, Taxation, and License Plates
Part 1 - Registration and Taxation
§ 42-3-101. Legislative Declaration
§ 42-3-102. Periodic Registration - Rules
§ 42-3-103. Registration Required - Exemptions - Repeal
§ 42-3-105. Application for Registration - Tax - Definitions
§ 42-3-106. Tax Imposed - Classification - Taxable Value
§ 42-3-108. Determination of Year Model - Tax Lists
§ 42-3-109. Tax for Registration Period
§ 42-3-110. Payment of Motor Vehicle Registration Fees and Specific Ownership Taxes in Installments
§ 42-3-111. Tax Year - Disposition
§ 42-3-112. Failure to Pay Tax - Penalty - Rules
§ 42-3-113. Records of Application and Registration - Disability of a Driver - Rules - Definitions
§ 42-3-115. Registration Upon Transfer
§ 42-3-116. Manufacturers or Dealers - Fees - Rules - Definition
§ 42-3-118. Registration Suspended Upon Theft - Recovery - Rules
§ 42-3-119. No Application for Registration Granted - When
§ 42-3-120. Department May Cancel or Deny Registration
§ 42-3-121. Violation of Registration Provisions - Penalty
§ 42-3-122. Perjury on a Motor Vehicle Registration Application
§ 42-3-123. Dishonored Payment - Recovery of Taxes, Fees, and Plates
§ 42-3-124. Violation - Penalty
§ 42-3-125. Fleet Operators - Registration Period Certificates - Multi-Year Registrations