Current through Register Vol. 47, No. 5, March
10, 2024
Basis: This rule is promulgated under the
authority in sections
39-26-113,
39-26-704(1),
42-1-102(58),
42-1-102(66),
42-1-102 (93.5), 42-1-102(112),
42-1-204, 42-3-104(1) through (4), 42-3-105, 42-3-201, 42-3-202, 42-3-301,
42-3-304(1)(a) and (b) and (3)(b) and (c), 42-6-104, 42-6-106, and 42-6-137,
C.R.S.
Purpose: The purpose of this rule is to
establish procedures for titling and registering vehicles owned by, or donated,
loaned, or leased to, a government agency.
1.1 "Special License Plate" means a special
license plate (for example, group special, alumni, or military) issued pursuant
to part 2, article
3, Title
42, which is currently offered for
issuance to a vehicle to evidence registration of that vehicle.
1.2 "Donated" means given voluntarily without
payment in return.
1.3 "Government
License Plate" means the permanent license plate that has stacked "GVT"
lettering on the Colorado green and white graphic license plate.
1.4 "Leased Vehicle" means a vehicle that is
subject to the terms of a lease agreement with a government agency, with
corresponding payments.
1.5 "Loaned
Vehicle" means a vehicle provided to a government agency for which the
government agency has lawful use or control of the vehicle for a period of
thirty days or more and that will be returned to the owner upon the government
agency no longer having lawful use or control of the vehicle.
1.6 "Material Fees" means the fees required
under section
42-3-301, C.R.S., for the direct
cost of license plates, decals, or tabs.
1.7 "Registration Fees" or "Fees" means the
fees required by Title 42, C.R.S. for the registration of a vehicle.
1.8 "Standardized License Plate" means any
Colorado license plate that is not a Special License Plate.
1.9 "State of Colorado" for purposes of this
rule includes any board, bureau, commission, department, institution, division,
section, university, or officer of the state, including those in the
legislative branch and in the judicial branch.
1.10 "Taxes" means sales tax, use tax, and
specific ownership tax assessed and collected from the vehicle owner and
distributed to the appropriate funds as required in Title 42, C.R.S.
1.11 "United States Government" or "U.S.
Government" when referenced in this rule includes an agency or instrumentality
thereof as provided in section
42-3-104(1),
C.R.S.
2.0
U.S. Government
Owned Vehicles
2.1 A vehicle
owned by the United States Government is not required to be registered pursuant
to section
42-3-104(3)(a),
C.R.S. If the United States Government elects to obtain a State of Colorado
title and registration it must meet all titling and registration requirements
in Title 42, C.R.S. Title and registration transactions shall be performed by
the Department.
3.0
Government Agency Determination
3.1 An entity may seek a determination by the
Department of Revenue that it qualifies as a government agency under section
42-3-104, C.R.S., by submitting to
the Department of Revenue:
a. A citation to
its enacting statute in the Colorado Revised Statutes;
b. Proof of tax exemption as a government
agency;
c. Proof evidencing its
existence as a government agency (e.g., a town's articles of incorporation);
or
d. A request for a Department of
Revenue determination.
4.0
Titling of Government Owned
Vehicles
4.1 Every vehicle
owned by a government agency must be titled. Applications for titling provided
for in title 42, article 6, must be made as follows:
a. The department, university, division,
agency, commission, Regional Transportation District (when owned by a
government agency), or other entity within the State of Colorado that owns the
vehicle must complete the title application and submit it to the
Department.
b. The county, town,
city, or city and county that owns the vehicle must complete the application
and submit it to an authorized agent in the county in which the applicant is
located.
c. The local, municipal
and special district that owns the vehicle must complete the application and
submit it to an authorized agent in the county in which the applicant is
located.
4.2 The name and
address on the Colorado certificate of title for a vehicle owned by a
government agency shall be as listed below.
a.
A vehicle owned by the State of Colorado:
i.
"State of Colorado, Department of (name of department or
university, and division, agency, commission, or other entity
name)", with the address of the specific department, division,
agency, commission, or other entity. If the vehicle is being principally
operated and maintained, or permanently maintained, at an address other than
the address for the department, division, agency, commission, or other entity,
then the address at which the vehicle is being principally operated and
maintained, or permanently maintained, shall be used.
ii. A vehicle owned by the Regional
Transportation District shall be titled with the name "Regional
Transportation District", with the address of the Regional
Transportation District. If the vehicle is being principally operated and
maintained, or permanently maintained, at an address other than the address for
the Regional Transportation District, then the address at which the vehicle is
being principally operated and maintained, or permanently maintained, shall be
used.
b. A vehicle owned
by a county, town, city, or city and county:
i. "County or Town, City, or City
and County Name" (e.g., Adams County, Grand County, City and
County of Denver) and the address of that county, town, city, or city and
county. If the vehicle is being principally operated and maintained, or
permanently maintained, at an address other than the address for the county or
town, city, or city and county, then the address at which the vehicle is being
principally operated and maintained, or permanently maintained, shall be
used.
c. A vehicle owned
by local, municipal, or special districts
i.
"Local, Municipal, or Special District Government
Name" (e.g., City of Thornton, Town of Lyons, Denver Water
District) and the address of that local, municipal, or special district. If the
vehicle is being principally operated and maintained, or permanently
maintained, at an address other than the address for the local, municipal, or
special district government, then the address at which the vehicle is being
principally operated and maintained, or permanently maintained, shall be
used.
5.1
Unless exempted from registration under section
42-3-104(3),
C.R.S., every vehicle owned by a government agency shall be registered.
Applications for registration provided for in title 42, article 3, C.R.S., must
be made as follows:
a. The department,
university, division, agency, commission, Regional Transportation District, or
other entity within the State of Colorado that owns the vehicle must complete
the application and submit it to the Department. The address on the application
shall be the address of the department, university, division, agency,
commission, Regional Transportation District, or other entity, unless the
vehicle is being principally operated and maintained, or permanently maintained
at an address other than the address for that specific department, university,
division, agency, commission, Regional Transportation, District, or other
entity, in which case the address on the application shall be the address at
which the vehicle is being principally operated and maintained or permanently
maintained.
b. The county, town,
city, or city and county, local, municipal and special district that owns the
vehicle must complete the application and submit it to an authorized agent in
the county in which the applicant is located. The address on the application
shall be the address of the county, town, city, or city and county, local,
municipal and special district, unless the vehicle is being principally
operated and maintained, or permanently maintained at an address other than the
address of the specific county, town, city, or city and county, local,
municipal and special district, in which case the address on the application
shall be the address at which the vehicle is being principally operated and
maintained or permanently maintained.
5.2 Unless exempt, a government agency shall
pay all Fees in Title 42, C.R.S., for a vehicle owned by them.
5.3 A government agency is not exempt from
and must pay all Material Fees required in section
42-3-301, C.R.S., at the time of
registration of a vehicle.
5.4 A
government agency that enters into agreements with a non-government agency
(e.g., road maintenance contractors, toll operator) cannot grant or transfer
their Registration Fee and Taxes exemptions to the non-government agency or to
any vehicles the non-government agency owns.
6.0
Emissions Compliance and License
Plates
6.1 Proof of
emissions compliance shall be required pursuant to part 3 and part 4, article
4 of title
42, C.R.S., for a vehicle registered at
an address in an emissions program area.
a.
The address at which the vehicle is principally operated and maintained, or
permanently maintained, shall determine whether the vehicle is registered in an
emissions program area.
6.2 A government agency owned vehicle that is
registered shall be issued, and be required to display:
a. A Government License Plate. A Government
License Plate will not display a year and month validation tab. Dependent on
the vehicle type, a single or set of Government License Plates will be issued
and must be displayed on the vehicle (e.g., trailer will be issued a single
plate and passenger vehicles will be issued a set of plates);
b. A Standardized License Plate on a motor
vehicle as defined in section
42-1-102(58),
C.R.S., a vehicle as defined in section
42-1-102 (112), C.R.S., and
special mobile machinery defined in section
42-1-102 (93.5), C.R.S., that is
operated on roads and highways. A Standardized License Plate issued to a
government agency shall display a year and month validation tab. Dependent on
the vehicle type, a single or a set of Standardized License Plates will be
issued (e.g., trailer will be issued a single plate and passenger vehicles will
be issued a set of plates);
c. A
Special License Plate if the government agency and the vehicle meet all
requirements for that license plate. The government agency must meet all
pre-certification requirements (e.g., donation, membership) for the Special
License Plate before it can be issued the Special License Plate;
d. A special mobile machinery ownership decal
for special mobile machinery, defined in section
42-1-102 (93.5)(a)(I), C.R.S.,
that is not operated on highways and, therefore, is not required to be titled,
or is not required to be titled (e.g. sign boards, lighting towers);
or
e. A Colorado State Patrol
vehicle may be issued and display the Colorado State Patrol license plate
pursuant to Code of Colorado Regulations
1 CCR
204-10 Rule 6. Colorado State Patrol License
Plates.
6.3 Unless exempt
from registration, a government agency must renew its vehicle registration(s)
annually and, if issued a Special License Plate that requires an annual
pre-certification requirement and the government agency wishes to retain the
Special License Plate, the government agency must meet the annual
pre-certification requirement before it can renew the registration.
7.0
Donated, Loaned, or Leased
Vehicles
7.1
Donated Vehicle. A vehicle Donated to a government
agency must be titled and registered as follows:
a. If the vehicle is not titled in the
donor's name, the donor must apply for a new Colorado certificate of title
through the County Motor Vehicle office in the donor's name as provided in
section 42-6-134, C.R.S.
i. The donor must pay title fees for the new
Colorado certificate of title, and any sales tax due. A copy of forms DR 0100A
Retail Sales Tax Return for Occasional Sales and DR 0025 Statement of Sales
Taxes Paid on Loaner Motor Vehicle will be accepted as proof of sales tax
paid.
b. The donor must
assign the new Colorado certificate of title over to the government agency to
which the vehicle is Donated. The purchase price on the assigned title must
state "Donated" and will be entered into motor vehicle systems as
"0".
c. The government agency must
apply for a Colorado certificate of title and registration (unless exempt from
registration) as provided for in sections 3 and 4 of this rule.
d. The government agency must pay the
Material Fees required in section
42-3-301, C.R.S.
e. The government agency must provide proof
of emissions compliance pursuant to Part 3 and Part 4, Article
4 of Title
42, C.R.S., for a vehicle Donated to the
government agency that is being registered in an emissions program
area.
7.2
Loaned Vehicle. Unless exempted from registration
pursuant to section
42-3-104(3),
C.R.S., a Loaned Vehicle shall be titled and registered as listed below:
a. If the vehicle is not titled in the
loaner's name, the loaner must apply for a new Colorado Certificate of title in
the loaner's name through the County Motor Vehicle office as provided in
section 42-6-134, C.R.S.
i. The loaner must pay title fees for the new
Colorado certificate of title, and any sales tax due. A copy of forms DR 0100A
Retail Sales Tax Return for Occasional Sales and DR 0025 Statement of Sales
Taxes Paid on Loaner Motor Vehicle will be accepted as proof of sales tax
paid.
b. The government
agency must be listed as the "In Care Of" in motor vehicle systems.
c. The government agency must apply for
registration of the vehicle pursuant to section 5 above.
d. Unless statutorily exempt, the government
agency shall pay the Registration Fees and Taxes for the Loaned Vehicle. The
government agency shall pay the Material Fees required in section
42-3-301, C.R.S.
e. The government agency shall provide proof
of emissions compliance pursuant to Part 3 and Part 4, Article
4 of Title
42, C.R.S., for a Loaned Vehicle that is
being registered in an emissions program area.
7.3 Leased Vehicle. A Leased Vehicle shall be
titled and registered as follows:
a. If the
government agency requests to be exempt from payment of the annual specific
ownership tax and annual Registration Fees, the lease agreement must be
submitted to the Department for approval prior to the vehicle being titled and
registered pursuant to sections
42-3-104(2) and
42-3-304(3)(c),
C.R.S.
b. If the title is not
already in the lessor's name, the lessor must apply for a Colorado certificate
of title in the lessor's name through the County Motor Vehicle office and the
government agency must be listed as the lessee as provided in section
42-6-134, C.R.S.
c. The government agency must apply for
registration of the vehicle pursuant to section 5 above.
d. The government agency shall provide proof
of emissions compliance pursuant to Part 3 and Part 4, Article
4 of Title
42, C.R.S., for each Leased Vehicle that
is being registered in an emissions program area.
8.1 An entity that the Department has
determined does not qualify as a government agency pursuant to section 3.0 of
this rule may, within 60 days of the date of the Department's determination,
request a hearing on the determination by submitting a written request for
hearing to the Department of Revenue, via email at
dor_regulatoryhearings@state.co.us or by mail at PO Box 17807, Denver, CO
80217-0087. Applicants must include and provide with the request for hearing
their full name, mailing address, email address, the Vehicle Identification
Number (VIN) of the vehicle in question, and a copy of the denial letter
received from the DMV.
8.2 The
hearing will be held virtually at the Department of Revenue, Hearings Division.
The hearing officer will be an authorized representative designated by the
Executive Director. The Department employee who completed the review and
determined that the entity is not a government agency need not be present at
the hearing unless required by the hearing officer, or unless requested in
writing by the entity at the time the written request for hearing is submitted.
The hearing officer may consider any documents and affidavits submitted by the
Department.
