DR 2730 (01/12/07)

COLORADO DEPARTMENT OF REVENUE
STATEMENT OF BASIS AND PURPOSE

Emergency Regulation Re: Special License Plate Surcharge

Basis:

The statutory bases for this regulation are 42-1-204 and 42-3-312 C.R.S.

Purpose:

The following emergency rule and regulation is promulgated to clarify transaction types requiring the collection of the special license plate surcharge.      

Dated this 5th day of June, 2007.