Colorado Code § 39-27-121

State treasurer custodian of deposits
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All surety bonds and negotiable
certificates of deposit deposited in compliance with the provisions of this part 1 shall be
delivered into the custody of the state treasurer and held by the treasurer subject to further order
of the executive director of the department of revenue. In the event any licensee ceases
operations, voluntarily or otherwise, the deposit made by the licensee, or any balance thereof,
shall be returned to the licensee after all taxes, penalties, fees, and charges owing by said
licensee, pursuant to this part 1, have been paid.

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