The act enacts the softbound volumes of the Colorado Revised Statutes 2021 as the positive and statutory law of the state of Colorado and establishes the effective date of said publication. (Note: This summary applies to this bill as enacted.)
The act restructures the excise tax on gasoline and special fuel (fuels) by:Modifying the point of taxation; Eliminating the 3 tax deferred transactions; Exempting the tax from the import or removal of fuels by bulk transfer to, from, or within a terminal or refinery in certain circumstances; Permitting the 2% allowance to cover losses for terminals that are outside of the state; Requiring a terminal operator to verify that the person receiving the fuels is a licensee or is exempt from taxation; Specifying when the tax is imposed on an importer, blender, seller of liquefied petroleum gas or natural gas, user, and other distributor; Harmonizing provisions applicable to the exemption for governments; Explicitly identifying certain fuels used in aircrafts as being exempt; Codifying that a distributor has the burden of proving that fuels are exempt; Codifying the exemption for the removal of fuels from a terminal by a licensed exporter exclusively for delivery to another state; Requiring a terminal operator to be licensed, which is the current practice; Consolidating the penalties for acting without a license; Making conforming changes related to the aforementioned changes; Reorganizing and relocating provisions; and Modernizing language.(Note: This summary applies to this bill as enacted.)
Current law requires a bank to use a certified or licensed appraiser when including property in its financial balance sheet unless the property is initially valued at $250,000 or less. The act deletes the dollar-value limit and changes the exemption to a value consistent with federal requirements and established pursuant to rules of the state banking board.(Note: This summary applies to this bill as enacted.)
The act requires an off-highway vehicle to have a certificate of title in order to be transferred on or after July 1, 2023, unless the vehicle is exempt. Personal watercraft is added to the definition of off-highway vehicles, which requires registration.The act also exempts private transfers of off-highway vehicles from sales and use tax if the transfer occurred between individuals who are not dealers on or after July 1, 2014, and before July 1, 2023.Off-highway vehicle dealers are authorized to access the department of revenue's ownership and lienholder records to verify motor vehicle ownership and lienholding information to prevent fraud.Notwithstanding the requirement that an off-highway vehicle have a title to be transferred, the act authorizes a dealer to purchase an off-highway vehicle that was never titled if the dealer obtains an affidavit from the owner and the vehicle was:Privately transferred before July 1, 2023; or Used exclusively for agricultural purposes on private land. The act appropriates $45,887 for use by the division of motor vehicles and $53,422 for use by the Colorado state patrol to implement the act.(Note: This summary applies to this bill as enacted.)
By enacting House Bill 19-1240 in 2019, concerning sales and use tax administration, the state codified the department of revenue's destination sourcing rule for state sales and use tax collection for sales and use taxes imposed by any statutory incorporated town, city, or county and for special districts. That bill allowed small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until 90 days after a geographic information system provided by the state is online and available for the retailer to determine the taxing jurisdiction in which an address resides. On April 1, 2021, the department of revenue issued a notice that the geographic information system is online and meets the requirements. Therefore, under current law, the small retailer exception to the sales tax destination sourcing rules will repeal on June 30, 2021.This act allows small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until February 1, 2022.(Note: This summary applies to this bill as enacted.)
Current law allows for only one type of response for a county department of human or social services (county department) to follow after a report of mistreatment or self-neglect of an at-risk adult, regardless of the level of risk reported. That type of response requires a full investigation, including unannounced initial in-person interviews, and a finding by the county department.The act creates, on or after January 1, 2022, an alternative response pilot program (pilot) that a participating county department can utilize when it receives a report, related to an at-risk adult, of mistreatment or self-neglect (report), and the report has identified the risk as lower risk, as defined by rules promulgated by the state department of human services (state department).The state department shall select a maximum of 15 rural and urban county departments to participate in the pilot. Upon receipt of a report, a participating county department will not make a finding nor will it be required to complete unannounced initial in-person interviews, so long as the report has identified the risk as lower risk, as defined by rule of the state department. If, upon further review, the participating county department determines the situation is more severe, it shall revert to the process that is currently set forth in law for investigating a report.The state department shall provide initial training on the pilot to participating county departments, as well as ongoing technical assistance.The state department shall promulgate rules for the implementation and administration of the pilot. The rules must include, at a minimum, a description of the risk levels and the parameters around unannounced initial in-person interviews.The state department shall contract with a third-party evaluator to evaluate the pilot's success or failure, including a consideration of the pilot's effectiveness in achieving outcomes over a 2-year period.Each participating county department shall submit a report to the state department, as necessary, regarding the county department's use of the pilot and any data required by the state department to effectively evaluate the pilot.The state department shall submit a summary report to the health and human services committee of the senate and the public and behavioral health and human services committee of the house of representatives as part of its "State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act" presentations in January 2025 and January 2026.The pilot is repealed, effective July 1, 2027.For the 2021-22 state fiscal year, the act appropriates $173,351 to the department of human services for use by adult protective services. This appropriation is from the general fund and is based on an assumption that adult protective services will require an additional 0.9 FTE. To implement this act, adult protective services may use this appropriation for state administration.(Note: This summary applies to this bill as enacted.)
The act allows the forest service to issue forest restoration and wildfire risk mitigation grants for projects on federal lands, so long as the project maintains continuity across a landscape including federal lands and the area of federal lands does not exceed the combined area of the nonfederal lands involved in the project.The act increases the amount that the forest service may use for the direct and indirect costs in administering the forest restoration and wildfire risk mitigation grant program from 3% to 7% of any amounts appropriated in any fiscal year.The act allows for the technical advisory panel that evaluates the proposals for forest restoration and wildfire risk mitigation grants to scale up and down in size.The act expands the allowable uses of the forest restoration and wildfire risk mitigation grant program by allowing the grant program to fund capacity-building efforts to provide local governments, community groups, and collaborative forestry groups with the resources and staffing necessary to plan and implement forest restoration and wildfire risk mitigation projects, including community and partner outreach and engagement, identifying priority project areas, prescription planning, and acquiring community equipment for use by landowners.The act allows for the forest service to hire nontemporary additional field capacity to support the implementation and monitoring of fuels mitigation grant awards and wildfire risk mitigation program grant awards and to hire full-time, nontemporary staff for developing, revising, and implementing community wildfire protection plans and collaborative landscape level prioritization plans; developing and implementing risk mitigation and watershed restoration plans; strengthening the responsible use of prescribed fire; and supporting economically beneficial uses of woody biomass.The act also creates 2 funds. First, the act creates the wildfire mitigation capacity development fund. Money from the wildfire mitigation capacity development fund is continuously appropriated to the department of natural resources to support a number of wildfire related areas administered by the department. Second, the act creates the hazard mitigation fund to assist local jurisdictions in obtaining the matching funds required for certain federal hazard mitigation grants.Finally, the act requires the following immediate transfers:$5 million from the general fund to the healthy forests and vibrant communities fund; $2.5 million from the general fund to the wildfire risk mitigation revolving fund for loans issued by the wildfire risk mitigation loan program; $17.5 million from the general fund to the wildfire mitigation capacity development fund; $3 million from the wildfire preparedness fund to the hazard mitigation fund; and $600,000 from the wildfire preparedness fund and $1.2 million from the Colorado firefighting air corps fund to the wildfire emergency response fund for both the 2020-2021 fiscal year and the 2021-2022 fiscal year.(Note: This summary applies to this bill as enacted.)
The act enacts part 5 of the Uniform Trust Code, including a number of Colorado-specific amendments. The act addresses the validity of spendthrift provisions and the rights of creditors, both of the settlor and beneficiaries, to reach a trust to collect a debt. The act provides certain exceptions that allow children for whom an order or judgment for child support has been entered to reach a trust in order to satisfy the child support order or judgment.(Note: This summary applies to this bill as enacted.)
The act requires that, prior to initiating a review or audit of a medicaid provider's records, the reviewer or auditor, or a qualified agent contracted with the department of health care policy and financing (state department) shall confirm the provider's contact information with the provider. After confirming the provider's contact information, the reviewer or auditor, or qualified agent, shall notify the provider of additional information concerning the review or audit.Current law requires the reviewer or auditor, prior to initiating the review or audit, to deliver to the provider not less than 10 business days prior to the commencement of the audit a written request describing in detail such records and offering the provider the option of providing either a reproduction of such records or inspection at the provider's site. The act requires the written request to be provided through both e-mail and certified mail.The act requires the state department to ensure providers understand the relationship between the state department and the qualified agent and how to contact the qualified agent prior to a qualified agent commencing any review or audit.(Note: This summary applies to this bill as enacted.)
