Colorado Code § 29-2-211

Sales or use tax on motor vehicles. [Editor's note: This section is effective
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July 1, 2025.] The executive director is hereby authorized to contract and enter into agreements
with the county clerk and recorder and home rule jurisdictions for the collection of state, county,
and city or town use taxes upon motor vehicles, and the county clerk and recorder may charge
and retain a fee as the director may approve to fully cover the cost of such collection by the
county clerk and recorder.

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