Colorado Code § 42-3-108

Determination of year model - tax lists
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All vehicles of the current year
model, as designated by the manufacturer, shall, for the payment of the specific ownership tax,
be considered in the first year of service regardless of the date of purchase, and those charged
with the collection of annual specific ownership taxes on vehicles subject to specific ownership
taxation shall use the year that the model was manufactured or constructed as the basis of
computation of the annual specific ownership tax.

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