SB 17-112

  • Colorado Senate Bill
  • 2017 Regular Session
  • Introduced in Senate Feb 17, 2017
  • Senate
  • House
  • Signed by Governor Apr 18, 2017

Sales & Use Tax Payment To Wrong Local Government

Abstract

The bill seeks to clarify the general assembly's intent when it enacted a dispute resolution process in 1985 to address a situation when a taxpayer paid a sales and use tax to one local government when it should have instead paid that disputed amount to a different local government. A recent court case applied the statute of limitations to this dispute resolution process, resulting in the taxpayer having to pay the disputed amount twice to 2 different local governments. The bill specifies that any statutes of limitations, either local, state, or in intergovernmental transfer agreements, do not apply to the remedies set forth in law. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Bill Sponsors (2)

Votes


Actions


Apr 18, 2017

Office of the Governor

Governor Signed

Apr 13, 2017

Office of the Governor

Sent to the Governor

Colorado General Assembly

Signed by the Speaker of the House

Apr 12, 2017

Colorado General Assembly

Signed by the President of the Senate

Mar 30, 2017

Colorado General Assembly

Senate Considered House Amendments - Result was to Concur - Repass

Mar 29, 2017

Colorado General Assembly

House Third Reading Passed - No Amendments

Mar 28, 2017

Colorado General Assembly

House Second Reading Passed with Amendments - Committee, Floor

Mar 22, 2017

Colorado General Assembly

House Committee on Local Government Refer Amended to House Committee of the Whole

  • Referral-Committee
  • Committee-Passage
House Committee of the Whole Local Government

Feb 17, 2017

Colorado General Assembly

Introduced In House - Assigned to Local Government

  • Introduction
Local Government

Feb 14, 2017

Colorado General Assembly

Senate Third Reading Passed - No Amendments

Feb 13, 2017

Colorado General Assembly

Senate Second Reading Special Order - Passed with Amendments - Committee

Feb 09, 2017

Colorado General Assembly

Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole

  • Committee-Passage
Finance

Jan 27, 2017

Colorado General Assembly

Introduced In Senate - Assigned to Finance

  • Introduction
Finance

Bill Text

Bill Text Versions Format
Amendment L.001 PDF
Committee Amendment PDF
PA1 (02/10/2017) PDF
PA2 (03/23/2017) PDF
Introduced (01/27/2017) PDF
Engrossed (02/13/2017) PDF
Reengrossed (02/14/2017) PDF
Revised (03/28/2017) PDF
Rerevised (03/29/2017) PDF
Final Act (04/13/2017) PDF
Signed Act (04/18/2017) PDF

Related Documents

Document Format
Fiscal Note FN1 (02/07/2017) PDF
Fiscal Note FN2 (05/16/2017) PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Colorado General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.