COCODE

42-3-104. Exemptions - specific ownership tax - registration - domicile and residency - rules - definitions.

Statute text

(1) Only those items of classified personal property that are owned by the United States government or an agency or instrumentality thereof, by the state of Colorado or a political subdivision thereof, or by a service member either individually or jointly with a dependent shall be exempt from payment of the annual specific ownership tax imposed in this article.

(2) An item of classified personal property that is leased by the state of Colorado or a political subdivision thereof may be exempted by the department from payment of the annual specific ownership tax imposed in this article if the agreement under which such item is leased is first submitted to the department and approved by it. Such item shall remain exempt only if used and operated in strict conformance with the terms of such approved agreement.

(3) Registration is not required for the following:

(a) Vehicles owned by the United States government or by an agency thereof;

(b) Fire-fighting vehicles;

(d) Farm tractors and implements of husbandry designed primarily for use and used in agricultural operations;

(e) Special mobile machinery used solely on property owned or leased by the owner of such machinery and equipment and not operated on the public highways of the state, if the owner lists all of the machinery or equipment for assessment and taxation under part 1 of article 5 of title 39, C.R.S.;

(f) Special mobile machinery not operated on the highways of this state owned by a public utility and taxed under article 4 of title 39, C.R.S.;

(g) Special mobile machinery that is covered by a registration exempt certificate issued by the department in accordance with section 42-3-107 (16)(g).

(4) At the request of the appropriate authority, motor vehicles owned and operated by the state of Colorado or any agency or institution thereof or by a town, city, county, or city and county may be assigned, in lieu of the distinct registration number specified in this article, a special registration number indicating that such vehicle is owned and operated by the state of Colorado or any agency or institution thereof or by a town, city, county, or city and county, but only one such special registration number shall be assigned to each vehicle. An application for the special registration provided in this section that is made by the state of Colorado or any agency or institution thereof shall be made to the department only. An application for the special registration provided in this section that is made by any town, city, county, or city and county shall be made only to the authorized agent in the county wherein the applicant local government entity is located, and any such special registration shall be obtained directly from such authorized agent. Special registrations obtained under this subsection (4) shall be renewed annually pursuant to the requirements prescribed by the department.

(5) (a) One Class B or Class C motor vehicle weighing less than sixteen thousand pounds empty weight owned by a person who is a veteran and has established rights to benefits under the provisions of Public Law 663, 79th Congress, as amended, and Public Law 187, 82nd Congress, as amended, or is a veteran of the armed forces of the United States who incurred a disability and is receiving compensation from the veterans administration or any branch of the armed forces of the United States for a fifty percent or more, service-connected, permanent disability, or for loss of use of one or both feet or one or both hands, or for permanent impairment or loss of vision in both eyes that constitutes virtual blindness is exempt from the imposition of the annual specific ownership tax imposed by this article 3. Only one such Class B or Class C motor vehicle per veteran is exempt.

(b) A person who has a license plate for a veteran who has a disability or a woman veteran who has a disability, as either plate is issued under section 42-3-213, qualifies for the exemption created in this subsection (5).

(6) One Class B or Class C motor vehicle weighing less than sixteen thousand pounds empty weight owned by a natural person who, while serving in the armed forces of the United States, was incarcerated by an enemy of the United States during armed conflict with the United States or who survived the attack on Pearl Harbor shall be exempt from the imposition of the annual specific ownership tax imposed by this article. Only one such Class B or Class C motor vehicle per former prisoner of war shall be exempted. A person who survived the attack on Pearl Harbor shall be exempt from the imposition of specific ownership tax under this subsection (6) only if the person qualifies for a survivor's of the attack on Pearl Harbor license plate issued pursuant to section 42-3-213 (6).

(7) Those items of classified personal property that are owned or leased by an individual or organization that is exempt from payment of Colorado ad valorem taxes shall be exempt from imposition of the annual specific ownership tax imposed by this article.

(8) Either one Class B or one Class C motor vehicle weighing less than sixteen thousand pounds empty weight owned by a natural person who received a purple heart or medal of valor and who is authorized to use the purple heart or military valor special license plate pursuant to section 42-3-213 shall be exempt from the imposition of the annual specific ownership tax imposed by this article. Only one such Class B or Class C motor vehicle per purple heart or medal of valor recipient shall be exempted.

(9) (a) Notwithstanding that a service member has registered to vote in Colorado or paid or not paid taxes in the service member's state of residence, personal property owned by the service member, either individually or jointly with a dependent, while the service member is a resident of another state but domiciled in Colorado in compliance with military orders, shall be exempt from the imposition of the annual specific ownership tax imposed by this article.

(b) The personal property of a service member who is a resident of another state but domiciled in Colorado in compliance with military orders shall be not be deemed to be located in, be present in, or have a situs in the local jurisdiction of Colorado.

(c) A service member shall neither lose nor acquire residency or domicile in Colorado for the purpose of taxation, with regard to personal property of the service member in any tax jurisdiction of Colorado, if the domicile is in compliance with military orders.

(d) The residency of a service member shall not be established solely for the purpose of taxation. A service member shall be deemed to be a resident of Colorado when the service member is not domiciled in Colorado if the domicile is in compliance with military orders and the service member is a resident as defined by section 42-1-102 (81).

(e) For the purpose of voting in a federal, state, or local election, a service member who is in Colorado in compliance with military orders shall not:

(I) Be deemed to have lost residence or domicile in another state regardless of whether the person intends to return to the other state;

(II) Be deemed to have acquired residence or domicile in another state; or

(III) Be deemed to become a resident of another state.

(f) The executive director of the department may issue forms and promulgate rules necessary to implement this subsection (9).

(10) For the purposes of this section:

(a) "Dependent" means a service member's spouse, child, or an individual for whom the service member has provided more than one-half of the individual's support for at least one hundred eighty days immediately preceding an application for specific ownership tax exemption.

(b) "Service member" means a member of the United States armed forces.

(11) A Class A commercial vehicle that was registered in Colorado under the international registration plan, subsequently registered in another state, and then reregistered in Colorado is not subject to the specific ownership tax or registration fees during the period of time that the motor vehicle was registered in another state; except that the owner of a motor vehicle with an apportioned registration may be liable for the portion of the miles traveled in Colorado.

History

Source: L. 2005: Entire article amended with relocations, p. 1075, 2, effective August 8. L. 2006: (8) amended, p. 1509, 64, effective June 1; (6) and (8) amended, p. 920, 2, effective January 1, 2007. L. 2007: (1) amended and (9) and (10) added, p. 1322, 6, effective August 3. L. 2010: (11) added, (HB 10-1285), ch. 423, p. 2188, 2, effective July 1; (3)(e) and (3)(f) amended, (HB 10-1172), ch. 320, p. 1488, 4, effective October 1. L. 2021: (5) amended, (SB 21-253), ch. 319, p. 1959, 2, effective September 7; IP(3) amended and (3)(g) added, (SB 21-257), ch. 478, p. 3417, 1, effective July 1, 2022.

Annotations

Editor's note: Amendments to subsection (8) by Senate Bill 06-172 and House Bill 06-1391 were harmonized.

Annotations

Cross references: For Public Law 663, 79th Congress, and Public Law 187, 82nd Congress, see 60 Stat. 915 and 65 Stat. 574, respectively, and 38 U.S.C. secs. 3901 to 3905.

Annotations

ANNOTATION

Annotations

Annotator's note. Since 42-3-104 is similar to 42-3-104 as it existed prior to the 2005 amendment to article 3 of title 42, which resulted in the relocation of provisions, a relevant case construing a former provision similar to that section has been included in the annotations to this section.

Army officers not exempt from tax. United States Army officers stationed on military reservations are not exempt from the provisions of this section providing for payment of specific ownership tax. Bd. of Comm'rs v. Morris, 104 Colo. 139, 89 P.2d 248 (1939).