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HB23-1251

Repeal Of Obsolete Provisions In Title 39

Concerning the repeal of obsolete provisions in title 39 of the Colorado Revised Statutes.
Session:
2023 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

Statutory Revision Committee. The bill repeals obsolete provisions in title 39 as follows:

  • To conform with the expiration of the tax credit previously allowed for category 2 and category 3 motor vehicles, section 1 of the bill repeals the tax credit and the definitions of category 2 and category 3 motor vehicles;
  • Section 2 repeals the obsolete definition of "Colorado company, limited liability company, or partnership" in the law regarding tax modifications for net capital gains;
  • To conform with the expiration of the tax credit previously allowed for employers who hired a person with a developmental disability, section 3 repeals the tax credit; and
  • Current law specifies that the department of revenue has a duty to provide a refund or credit to a person entitled to an exemption from tax paid on a sale, service, or commodity. Section 4 repeals a provision relating to an exemption for tax paid by an independent contractor under certain conditions that was applicable before July 1, 1979.
    (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Passed

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Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    06/08/2023 Signed Act PDF
    05/05/2023 Final Act PDF
    04/27/2023 Rerevised PDF
    04/26/2023 Revised PDF
    04/11/2023 Reengrossed PDF
    04/10/2023 Engrossed PDF
    03/20/2023 Introduced PDF
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