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Correcting Defects in Statutes Administered by DOR

Concerning the correction of technical defects in certain statutes administered by the department of revenue.

HB26-1216 2026 Regular Session Signed into Law Business & Economic Development Energy State Government State Revenue & Budget Transportation & Motor Vehicles

Cost estimates

At the first note read
$0
FACT March 2, 2026
At the last note read
$0
FACT August 24, 2026
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: No appropriation is required.

Bill summary

     The act corrects technical defects and incorrect cross-references in certain statutes administered by the department of revenue as follows:

  • Section 1 of the act amends the list of conditions a taxpayer must meet to claim a refundable income tax credit for certain businesses located in the state so that the list of conditions terminates correctly and conforms with standard drafting practices;
  • Sections 2 and 4 correct outdated cross-references in the statute governing the collection of tax on gasoline and special fuels and the statute governing the road usage fee and bridge and tunnel impact fee;
  • Section 3 clarifies the amount that can be claimed for a property tax or rent assistance grant and a heat or fuel expenses assistance grant based on the year the claim was made; and
  • Section 5 removes the definitions for 'battery electric motor vehicle' and 'plug-in hybrid electric motor vehicle' from the statute that creates the high-performance transportation enterprise, as those defined terms do not otherwise appear in the statute.

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)