NOTE: The governor signed this measure on 3/22/2013.
      
      
      HOUSE BILL 13-1009
      
      
      BY REPRESENTATIVE(S) DelGrosso, Gardner, Gerou, Humphrey,
      Labuda, McLachlan, Pabon, Salazar, Priola, Saine;
      also SENATOR(S) Jahn.
      
      
      Concerning the deadline for an application for a refund for
           overpaid state sales and use tax.
      
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  In Colorado Revised Statutes, 39-26-703, amend (2)
      (d) as follows:
      
           39-26-703.  Disputes and refunds. (2) (d)  An application for refund
      under paragraph (c) paragraph (c) or (c.5) of this subsection (2) shall be
      made within three years after the date of purchase the applicable
      deadline and shall be made on forms prescribed and furnished by the
      executive director of the department of revenue, which form shall contain,
      in addition to the foregoing information, such pertinent data as the
      executive director prescribes. The deadline for a sales tax refund or
      a refund of any use tax collected by a vendor is three years after
      the twentieth day of the month following the date of purchase
      and the deadline for any other use tax refund is three years after
      the twentieth day of the month following the initial date of the
      storage, use, or consumption in the state by the person applying
      for the refund.
      
           SECTION 2.  Act subject to petition - effective date. This act
      takes effect at 12:01 a.m. on the day following the expiration of the
      ninety-day period after final adjournment of the general assembly (August
      7, 2013, if adjournment sine die is on May 8, 2013); except that, if a
      referendum petition is filed pursuant to section 1 (3) of article V of the state
      constitution against this act or an item, section, or part of this act within
      such period, then the act, item, section, or part will not take effect unless
      approved by the people at the general election to be held in November 2014
      and, in such case, will take effect on the date of the official declaration of
      the vote thereon by the governor.
      
      
      
      
      ________________________________________________________
      Mark Ferrandino                         John P. Morse
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                      Cindi L. Markwell
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    John W. Hickenlooper
                                    GOVERNOR OF THE STATE OF COLORADO