Enforcement measures available for the collection of delinquent taxes - department of revenue. The act specifies that the period of time wherein a tax must be assessed is extended in the case of a taxpayer whose assets are in the control or custody of a court or in the case of a taxpayer who has filed bankruptcy proceedings. The act also provides clarifications regarding: The department of revenue's authorization to sell a delinquent taxpayer's motor vehicle; Other remedies that a district court has available in the case of a delinquent taxpayer; and When property or rights to property must be surrendered to the executive director of the department of revenue and what the penalties are for failing to surrender such property.(Note: This summary applies to this bill as enacted.) Read More
Governor Signed
Sent to the Governor
Signed by the Speaker of the House
Signed by the President of the Senate
Senate Considered House Amendments - Result was to Concur - Repass
House Third Reading Passed - No Amendments
House Second Reading Passed with Amendments - Committee
House Second Reading Laid Over Daily - No Amendments
House Committee on Appropriations Refer Amended to House Committee of the Whole
House Committee on Finance Refer Unamended to Appropriations
Senate Third Reading Passed - No Amendments
Senate Second Reading Passed - No Amendments
Senate Committee on Finance Refer Unamended to Senate Committee of the Whole
| Bill Text Versions | Format |
|---|---|
| Committee Amendment | |
| PA1 (02/28/2019) | |
| Introduced (01/04/2019) | |
| Engrossed (01/25/2019) | |
| Reengrossed (01/28/2019) | |
| Revised (03/05/2019) | |
| Rerevised (03/06/2019) | |
| Final Act (03/21/2019) | |
| Signed Act (03/28/2019) |
| Document | Format |
|---|---|
| Fiscal Note SA1 (02/26/2019) | |
| Fiscal Note FN1 (01/10/2019) | |
| Fiscal Note FN2 (05/15/2019) |
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.