HB 1200 — Armed Services Member Motor Vehicle Taxes & Fees

SecondNOTE: Regular Session Seventy-fifth General Assembly STATE OF COLORADO REREVISED This Version Includes All Amendments Adopted in the Second House LLS NO.

26-0534.01This Jerybill Paynehas x2157been HOUSEprepared BILLfor 26-1200the HOUSEsignatures SPONSORSHIPof GarciaSanderandMartinez,the Bacon,Boesenecker,Bottoms,Caldwell,Clifford,Duran,appropriate Espenoza,Goldstein,Hamrick,Jackson,Johnson,Keltie,Lindsay,Marshall,Mauro,Nguyen,legislative Phillips,officers Richardson,and Rutinel,the Rydin,Governor. Soper, Story, Titone, Weinberg, Winter T., Woog SENATE SPONSORSHIP PeltonB., Baisley,Ball,Bridges,Bright,Carson,Catlin,Coleman,Cutter,Daugherty,Exum, Frizell, Gonzales J., Hinrichsen, Jodeh, Kipp, Kirkmeyer, Kolker, Liston, Marchman, Mullica, Pelton R., Rich, Roberts, Rodriguez, Simpson, Snyder, Weissman, Zamora Wilson e n e 2 E a 2 A U 0, N g 3 S d hr House Committees Senate Committees e a Finance Finance R M r e A BILL FOR AN ACT n 6 m 0 C ONCERNING REQUIRED PAYMENTS UPON REGISTRATION OF A T n , N U 2 VEHICLEFORAMEMBEROFTHE U NITED STATESARMEDFORCES E i c S a a SERVING OUTSIDE THE STATE .

RTo Mdetermine nwhether Billthe SummaryGovernor ehas (Note:signed the bill or taken other action on it, please consult the legislative status sheet, the legislative history, or the Session Laws.

ThisHOUSE summaryBILL applies26-1200 toBY thisREPRESENTATIVE(S) billGarcia asSander introduced and doesMartinez, nBacon, 6Boesenecker, notreflectanyamendmentsthatmaybesubsequentlyadopted.IfthisbillBottoms, mCaldwell, 0Clifford, EDuran, nEspenoza, ,Goldstein, passesHamrick, thirdJackson, readingJohnson, inKeltie, theLindsay, houseMarshall, ofMauro, introduction,Nguyen, aPhillips, billRichardson, summaryRutinel, thatRydin, USoper, UStory, 1Titone, appliesWeinberg, toWinter theT., reengrossedWoog; version of this bill will be available at O i h H a r http://leg.colorado.gov.) R M r Current law exempts the owner of a motor vehicle who is a member of the United States armed forces (member) from motor vehicle registration fees and sets the specific ownership tax at $1 while the g member is serving outside the United States.

ThisalsoSENATOR(S)PeltonB.,Baisley,Ball,Bridges,Bright,Carson,Catlin, appliesCutter, toDaugherty, personalExum, dFrizell, 62Gonzales EJ., eHinrichsen, 2Jodeh, motorKipp, vehiclesKirkmeyer, andKolker, intrastateListon, trucks,Marchman, truckMullica, tractors,Pelton trailers,R., andRich, SRoberts, RRodriguez, 1Simpson, USnyder, dWeissman, 1Zamora HWilson, 2Coleman. r Shading denotes HOUSE amendment.

DoubleCONCERNING underliningREQUIRED denotesPAYMENTS SENATEUPONREGISTRATION amendment.OFA VEHICLE FOR AMEMBEROFTHE U NITED STATESARMEDFORCESSERVINGOUTSIDE THE STATE .

e a Capital letters or bold & italic numbers indicate new material to be added to existing law.n M Dashes through the words or numbers indicate deletions from existing law.

e A semitrailersusedtotransportproperty.Toqualify,themembermustshow the military order or evidence acceptable to the department of revenue (department) demonstrating that the member served outside the United Statesandsignanaffidavitthatthemotorvehiclewillnotbedrivenwhile the tax rate applies.

Section 1 of the bill repeals the requirement that the member sign the affidavit to pay the $1 specific ownership fee.

Section 3repealstherequirementthatthemembersigntheaffidavittobeexempt from the motor vehicle fee.

Current law exempts members frompaying late fees for failing to renew a registration for a vehicle if the member was serving outside the statewhentheregistrationperiodexpired.Section2setstherequirement to qualify for a late fee exception by requiring the member to show the military order or evidence acceptable to the department demonstrating that the member served outside of the United States.

In Colorado Revised Statutes, 42-3-107, amend (8)(b)(II) introductory portion, (8)(b)(II)(A), (10)(b)(II) introductory portion,portion,and(10)(b)(II)(A);repeal(8)(b)(II)(B)and(10)(b)(II)(B);andadd (8)(b)(V) and (10)(b)(II)(A);(10)(b)(V) as follows:

repeal (8)(b)(II)(B) and (10)(b)(II)(B);

and add (8)(b)(V) and (10)(b)(V) as follows:

Taxable value of classes of property - rate of tax - whenandwherepayable________ -Capital departmentduties-apportionmentoftaxletters collectionsor -bold definitions& -italic rulesnumbers -indicate repeal.new material added to existing law;

dashes through words or numbers indicate deletions from existing law and such material is not part of the act.

when and where payable - department duties - apportionment of tax collections - definitions - rules - repeal.

(A) ShowShowthedepartmentmilitaryorderstoserveoutsidetheUnited theStates departmentor militaryany ordersevidence acceptable to servethe outsidedepartment that the UnitedStatesoranyevidenceacceptabletothedepartmentthattheownerowner served outside the United States.

and (B) FileFileasignedaffidavitthatthemotorvehiclewillnotbeoperated a signed affidavit that the motor vehicle will not be operated on a highway when the tax rate applies.

(V) TTHE HE OWNER NEED NOT SIGN AN AFFIDAVIT TO QUALIFY FOR THE TAX RATE IMPOSED BY THIS SUBSECTION (8)(b).

HE DEPARTMENT -2- 1200 SHALL NOTIFY THE OWNER THAT THE MOTOR VEHICLE MUST NOT BE OPERATED ON THE ROADWAYS WHEN THE REDUCED TAX RATE APPLIES .

(10) (b) (II) In order to qualify for the tax rate imposed by this paragraph (b)UBSECTION(b)SUBSECTION (10)(b), the owner must:

(A) ShowShowthedepartmentmilitaryorderstoserveoutsidetheUnited theStates departmentor militaryany ordersevidence acceptable to servethe outsidedepartment that the UnitedStatesoranyevidenceacceptabletothedepartmentthattheownerowner served outside the United States.

and (B) FileFileasignedaffidavitthatthemotorvehiclewillnotbeoperated a signed affidavit that the motor vehicle will not be operated on a highway when the tax rate applies.

(V) TTHE HE OWNER NEED NOT SIGN AN AFFIDAVIT TO QUALIFY FOR THE TAX RATE IMPOSED BY THIS SUBSECTION(10)(b).HESUBSECTION DEPARTMENT(10)(b). SHALL NOTIFY THE OWNER THAT THE MOTOR VEHICLE MUST NOT BE OPERATED ON THE ROADWAYS WHEN THE REDUCED TAX RATE APPLIES .

HE DEPARTMENT SHALL NOTIFY THE OWNER THAT THE MOTOR VEHICLE MUST NOT BE OPERATED ON THE ROADWAYS WHEN THE REDUCED TAX RATE APPLIES .

In Colorado Revised Statutes, 42-3-112, amend (3) introductory portion and (3)(b) as follows:

(3) Thelatefeedescribedinsubsection(1)ofthissectionshallnotThe late fee described in subsection (1) of this section shall not be imposed on a vehicle subject to taxation under this articlearticleLE 3 if:

(b)PAGE (I)2-HOUSE TheBILL personINDIVIDUALwho26-1200 (b)(I) Theperson INDIVIDUAL who owns the vehicle is inintheactive military service of the activemilitaryserviceoftheUnitedStatesandisservingoutsidethestateUnited whenaregistrationperiodandgraceperiodforrenewalofregistrationforStates and is serving outside the state when a registration period and grace period for renewal of registration for the vehicle end and the vehicle is not operated on any public highway of the state between the time the registration period and grace period end and the time the vehicle is reregistered.

(II) IIN ORDER TO QUALIFY UNDER THIS SUBSECTION (3)(b)FOR EXEMPTIONEXEMPTIONFROMPAYMENTOFTHELATEFEEDESCRIBEDINSUBSECTION FROM(1) PAYMENTOFTHISSECTION OF,THEOWNEROFTHEVEHICLEMUSTSHOWTHEDEPARTMENT THEMILITARY LATEORDERS FEETO DESCRIBEDSERVE INOUTSIDE SUBSECTIONTHE -3-STATE 1200OR (1)ANY OFEVIDENCE THISACCEPTABLE SECTION,THETO OWNERTHE OFDEPARTMENT THAT THE VEHICLEOWNER MUSTSERVED SHOWOUTSIDE THE DEPARTMENTSTATE MILITARY.T ORDERSHE OWNER NEED NOT SIGN AN AFFIDAVIT TO SERVEQUALIFY OUTSIDEUNDER THETHIS STATESUBSECTION OR(3)(b) ANYFOR EVIDENCEEXEMPTION ACCEPTABLEFROM TOPAYMENT OF THE DEPARTMENTLATE THATFEE THEDESCRIBED OWNERIN SERVEDSUBSECTION OUTSIDE(1) THEOF STATETHIS SECTION .

HE DEPARTMENT SHALL NOTIFY THE OWNER NEEDTHAT NOTTHE SIGNVEHICLE ANMUST AFFIDAVITNOT TOHAVE QUALIFYUNDERTHISSUBSECTIONBEEN (3)(b)FOREXEMPTIONFROMPAYMENTUSED OFON THE LATEROADWAYS FEEWHEN DESCRIBEDTHE INEXEMPTION SUBSECTIONAPPLIES (1)OF. THIS SECTIO.

THE(III) DEPARTMENTNothing SHALLin NOTIFYthis THEparagraph OWNER(b) THATSUBSECTION THE(3)(b) VEHICLEshall MUSTbe NOTconstrued HAVEto BEENexempt USEDthe ONowner THEof ROADWAYSsuch WHENa THEvehicle EXEMPTIONfrom APPLIESpaying .any fees imposed pursuant to this articleARTICLE 3 other than the late fee before againoperatingthevehicleonapublichighwayinthisstateorfrompaying any taxes imposed pursuant to this articleTICLE 3.

(III)SECTION3. Nothing in this paragraph (b)SECTION (3)(b) shall be construed to exempt the owner of such a vehicle from paying any fees imposed pursuant to this articleCLE 3 other than the late fee before again operating the vehicle on a public highway in this state or from paying any taxes imposed pursuant to this aARTICLE 3.

SECTIONInColoradoRevisedStatutes,42-3-314,amend(2)(a) 3.and (4);

In Colorado Revised Statutes, 42-3-314, amend (2)(a) and (4);

In order for a motor vehicle to qualifyforqualify for the exemption from registration fees under this section, the owner must:

(a) Show the department militarymilitaryorders orders to serve outside theUnited States or any evidence acceptable to the UnitedStatesoranyevidenceacceptabletothedepartmentthattheownerdepartment that the owner served outside the United States.

and (b) FileFileasignedaffidavitthatthemotorvehiclewillnotbeoperated a signed affidavit that the motor vehicle will not be operated on a highway during the exemption period.

A person shall not operate the motor vehicle during thePAGE time3-HOUSE coveredBILL by26-1200 thethetimecoveredbytheaffidavitfiled affidavitTHEMOTORVEHICLEISEXEMPTFROM filedMOTORPAYINGFEES VEHICLEundersubsection(2)ofthissection.Aviolationofthissection ISis EXEMPTa FROMclass PAYINGB FEEStraffic underinfraction. subsection (2) of this section.

ASECTION violation4. of this section is a class B traffic infraction.