---
type: "Bill"
title: "Sales & Use Tax Payment To Wrong Local Government"
description: "The bill seeks to clarify the general assembly's intent when it enacted a dispute resolution process in 1985 to address a situation when a taxpayer paid a sales and use tax to one local government when it should have instead paid that disputed amount to a different local government. A recent court case applied the statute of limitations to this dispute resolution process, resulting in the taxpayer having to pay the disputed amount twice to 2 different local governments. The bill specifies that any statutes of limitations, either local, state, or in intergovernmental transfer agreements, do not apply to the remedies set forth in law."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2017A"
identifier: "SB 17-112"
citation: "Colorado SB 17-112 (2017A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dan Pabon", "Tim Neville"]
version_count: 11
action_count: 13
vote_count: 4
first_action: "2017-01-27T07:00:00+00:00"
last_action: "2017-04-18T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/5266d3e0-1897-4d00-8a8c-3e31d82c115c"
source_url: "http://leg.colorado.gov/bills/sb17-112"
source_hash: "6956d016c25c0edb0a367af81ef2b7b2c09a736dd998d7dcaf61547200d3b436"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado SB 17-112 (2017A) — Sales & Use Tax Payment To Wrong Local Government

The bill seeks to clarify the general assembly's intent when it enacted a dispute resolution process in 1985 to address a situation when a taxpayer paid a sales and use tax to one local government when it should have instead paid that disputed amount to a different local government. A recent court case applied the statute of limitations to this dispute resolution process, resulting in the taxpayer having to pay the disputed amount twice to 2 different local governments. The bill specifies that any statutes of limitations, either local, state, or in intergovernmental transfer agreements, do not apply to the remedies set forth in law.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment L.001** (committee substitute) — [source](http://coga.prod.acquia-sites.com/sites/default/files/html-attachments/s_fin_2017a_20170209t102227z3__hearing_summary/17SenateFin0209AttachC.pdf)
2. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017a/bills/cr/2017A_SB112_H_LG_001.pdf)
3. **Engrossed (02/13/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_112_eng.pdf)
4. **Final Act (04/13/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_112_enr.pdf)
5. **Introduced (01/27/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_112_01.pdf)
6. **PA1 (02/10/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_112fin_01.pdf)
7. **PA2 (03/23/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_112lg_01.pdf)
8. **Reengrossed (02/14/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_112_ren.pdf)
9. **Rerevised (03/29/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_112_rer.pdf)
10. **Revised (03/28/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_112_rev.pdf)
11. **Signed Act (04/18/2017)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2017A/bills/2017a_112_signed.pdf)

## Votes

- Adopt amendment L.003. The motion passed without objection. — **0–0** (pass) · legislature
- Refer Senate Bill 17-112, as amended, to the Committee of the Whole with a recommendation that it be placed on the consent calendar. The motion passed on a vote of 5-0. — **5–0** (pass) · legislature
- Refer Senate Bill 17-112, as amended, to the Committee of the Whole. The motion passed on a vote of 13-0. — **13–0** (pass) · legislature
- Adopt amendment L.001. The motion passed without objection. — **0–0** (pass) · legislature

## Sponsors

- Dan Pabon — primary (person)
- Tim Neville — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-04-18T06:00:00+00:00** Governor Signed `executive-signature`
- **2017-04-13T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2017-04-13T06:00:00+00:00** Signed by the Speaker of the House
- **2017-04-12T06:00:00+00:00** Signed by the President of the Senate
- **2017-03-30T06:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2017-03-29T06:00:00+00:00** House Third Reading Passed - No Amendments `reading-3, passage`
- **2017-03-28T06:00:00+00:00** House Second Reading Passed with Amendments - Committee, Floor `reading-2`
- **2017-03-22T06:00:00+00:00** House Committee on Local Government Refer Amended to House Committee of the Whole `referral-committee, committee-passage`
- **2017-02-17T07:00:00+00:00** Introduced In House - Assigned to Local Government `introduction`
- **2017-02-14T07:00:00+00:00** Senate Third Reading Passed - No Amendments `reading-3, passage`
- **2017-02-13T07:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2017-02-09T07:00:00+00:00** Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2017-01-27T07:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5266d3e0-1897-4d00-8a8c-3e31d82c115c`. Confidence: reported (aggregated from official Colorado legislature records).