Skip to main content
Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu

Agreement For Local Government To Repay Sales Tax To State

Concerning a local taxing jurisdiction's repayment to the state for a prior sales and use tax distribution.
2016 Regular Session
Fiscal Policy & Taxes
Local Government
Bill Summary

If for any reason a local taxing jurisdiction is required to repay the state for a prior distribution of sales and use tax collections, the bill permits the executive director of the department of revenue to deduct the amount owed from future distributions of the tax collections. The executive director and the local taxing jurisdiction may enter into an intergovernmental agreement, which shall not exceed 3 years, to establish the terms of the repayment. The executive director is required to notify the state controller of the agreement.

The bill also specifies that a local taxing jurisdiction's repayment for a prior distribution of sales and use tax collection is exempted from the state controller's usual debt collection procedures.

(Note: This summary applies to this bill as introduced.)




Bill Text


Sponsor Type Legislators
Prime Sponsor

Rep. L. Court



The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details