Current law requires the department of revenue to meet certain deadlines in sending out income tax refunds: 14 days for returns filed in January; 21 days for returns filed in February; 28 days for returns filed in March; and 45 days for returns filed in April. If these statutory deadlines are not met, a penalty and interest is added as specified in statute. Current law also identifies certain exceptions to these requirements. The bill specifies that if the department of revenue makes a determination, in good faith, that there is a suspicion of identity theft or other refund-related fraud, then the deadlines do not apply. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Statutory Revision Committee. Section 15-16-919 (2)(j)(I) of the 'Colorado Uniform Trust Decanting Act' refers to a second trust when discussing the decanting power of an authorized fiduciary. This conflicts with the uniform law commission's corrected version of the 'Colorado Uniform Trust Decanting Act'. The bill changes one reference to the second trust to the first trust. (Note: This summary applies to this bill as introduced.)
Under current law, there is an exception to the hearsay rule for a person with an intellectual and developmental disability if the out-of-court statement relates to certain specified crimes. Current law also provides increased penalties if certain crimes are committed against at-risk persons. The bill clarifies that the hearsay exception applies if the defendant is charged under the increased penalties for crimes against at-risk persons. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Under the existing tuition assistance program for students enrolled in career and technical education certificate programs (certificate programs), students enrolled in certificate programs may qualify for tuition assistance if they meet the income eligibility requirements for the federal Pell grant program but the certificate program does not meet the Pell grant minimum credit hour requirements. Under the bill, the tuition assistance program is available to students who are enrolled in certificate programs that do not meet the minimum credit hour requirements for the federal Pell grant program and who meet an income eligibility standard set by the Colorado commission on higher education. The bill clarifies that tuition assistance means money a student may use to pay for tuition, fees, and course materials. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
The bill authorizes a school district, BOCES, or institute charter high school to grant a diploma endorsement in biliteracy to a student who demonstrates proficiency in English and at least one foreign language. The bill establishes the requirements a graduating high school student must meet to obtain the biliteracy endorsement. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Statutory Revision Committee. Pursuant to section 24-1-136 (11)(a)(I), Colorado Revised Statutes, any report that is required to be made to the general assembly by an executive agency or the judicial branch on a periodic basis expires on the day after the third anniversary of the date on which the first report was due unless the general assembly, acting by bill, continues the requirement. Sections 1, 4, 5, 7, and 9 continue indefinitely the reporting requirements contained in those statutory sections. Sections 2, 3 and 10 repeal reports related to corrections that were scheduled to repeal according to section 24-1-136 (11)(a)(I). Currently there is no repeal date listed in the organic statute. Sections 6 and 8 of the bill add a repeal date in the organic statute that coincides with the scheduled repeal date specified in section 24-1-136 (11)(a)(I). (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
The bill limits penalties for violations relating to the sale of alcohol beverages to a visibly intoxicated or underage person that occur in a sales room for licensees operating a beer wholesaler, winery, limited winery, or distillery, or in a retail establishment, for licensees operating a brew pub, vintner's restaurant, or distillery pub, by prohibiting the licensing authority from: Basing any fine on the estimated gross revenues of any manufacturing or wholesale activities of the licensee; and Extending any suspension to the manufacturing or wholesale activities of the licensee.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Statutory Revision Committee. Pursuant to section 24-1-136 (11)(a)(I), Colorado Revised Statutes, any report that is required to be made to the general assembly by an executive agency or the judicial branch on a periodic basis expires on the day after the third anniversary of the date on which the first report was due unless the general assembly, acting by bill, continues the requirement. Sections 1, 3, and 4 continue indefinitely the reporting requirements contained in those statutory sections. Sections 2, 5, 6, and 7 repeal reporting requirements by the department of public safety that were scheduled to repeal according to section 24-1-136 (11)(a)(I). Currently there is no repeal date listed in the organic statute. (Note: This summary applies to this bill as introduced.)
Under current law, a person born in Colorado who seeks a new birth certificate from the registrar of vital statistics (state registrar) to reflect a change in gender designation must obtain a court order indicating that the sex of the person has been changed by surgical procedure and ordering that the gender designation on the birth certificate be amended, and the person must obtain a court order with a legal name change. The bill repeals that provision and creates new requirements for the issuance of birth certificates in cases of changes to gender designation. Under the bill, known as the '2017 Birth Certificate Modernization Act', the state registrar shall issue a new birth certificate with a different gender designation to a person who was born in this state when the state registrar receives: A written request from the person or the person's legal representative requesting a new birth certificate with a gender designation that differs from the gender designated on the person's original birth certificate; and A statement from a medical or mental health care provider licensed in good standing stating that the person has undergone treatment appropriate for that person for the purpose of gender transition or stating that the person has an intersex condition, and that in the provider's professional opinion the person's gender designation should be changed accordingly. The bill requires that the state registrar issue a new birth certificate rather than an amended birth certificate. The bill allows a person who has previously obtained an amended birth certificate under previous versions of the law to apply to receive a new birth certificate. A person is not required to obtain a court order for a legal name change in order to obtain a new birth certificate with a change in gender designation. The bill creates a process for a person to update the person's name on a birth certificate at other times than the issuance of the new birth certificate. The state registrar is prohibited from requesting additional medical information but is authorized to contact the medical or mental health provider to verify the provider's statement. The courts in this state are given jurisdiction to issue a decree to amend a birth certificate to reflect a change in gender designation for certain persons if the law in another state or foreign jurisdiction requires a court decree in order to amend a birth certificate to reflect a change in gender designation. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Within the statutory title on taxation, some sections require a taxpayer to pay taxes via electronic funds transfer (EFT) while other sections allow a taxpayer to pay taxes via EFT. The same is true for electronic filing of returns. The inconsistent approach of requiring it in some cases and allowing it in others has created difficulty in administering the laws, particularly when the department of revenue tried by rule to provide a consistent exception in the form of an undue hardship waiver for EFT. The bill changes the EFT and electronic filing requirements for consistency, specifying in all cases that the department may require EFT and electronic filing and that the department may promulgate rules to implement EFT and electronic filing. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Currently, a bank may rely on a certificate of trust when trustees open a trust deposit account. The bill requires trustees to provide additional information in a certificate of trust. The bill also permits a bank to rely on a certificate of trust for any transaction between the bank and the trustees unless the bank has knowledge that the certificate of trust is contrary to the trust agreement. Knowledge will not be inferred solely because the bank has a copy of the trust agreement. The bill allows credit unions to rely on a certificate of trust in the same manner as a bank. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
The bill amends language describing the criminal offense of insurance fraud. The bill states that, for criminal offenses relating to insurance fraud, the period within which a prosecution must be commenced begins to run upon discovery of the criminal or delinquent act. Current law provided immunity to persons, insurers, and authorized agencies that act in good faith to cooperate, furnish evidence, or provide information concerning an actual or suspected fraudulent insurance act. The bill extends this immunity to secondary agencies that do the same. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
