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Agrmnt For Local Gov To Repay Sales Tax To State

Concerning a local taxing jurisdiction's repayment to the state for a prior sales and use tax distribution.

HB16-1118 2016 Regular Session Not stated Fiscal Policy & Taxes Local Government

Cost estimates

At the first note read
Row printed, no figure
FACT February 5, 2016
At the last note read
Row printed, no figure
FACT May 17, 2016
What it actually cost
not published
No Colorado source reports spending for one bill

Every figure here is an estimate by Legislative Council Staff on the date shown, about the version of the bill in front of them that day. It is not a cost.

The appropriation

The note states no appropriation is required.

An appropriation is money the legislature sets aside. It is not money spent.

The appropriation field, read from the note: None.

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.

FACT Bill summary by Colorado Legislative Council Staff, read 2026-09-23. Printed as published, word for word. Source: leg.colorado.gov (opens in a new tab)