---
type: "Bill"
title: "DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed"
description: "Enforcement measures available for the collection of delinquent taxes - department of revenue. The act specifies that the period of time wherein a tax must be assessed is extended in the case of a taxpayer whose assets are in the control or custody of a court or in the case of a taxpayer who has filed bankruptcy proceedings."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2019A"
identifier: "SB 19-035"
citation: "Colorado SB 19-035 (2019A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Adrienne Benavidez", "Lois Court"]
version_count: 9
action_count: 15
vote_count: 4
first_action: "2019-01-04T07:00:00+00:00"
last_action: "2019-03-28T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/8e478c03-110a-4f6b-af9c-7fb977eba463"
source_url: "http://leg.colorado.gov/bills/sb19-035"
source_hash: "c05a69d1fed381c78ed3b029c17061e7d181a6f74b7d36891a44039d9f0562dd"
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 19-035 (2019A) — DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed

Enforcement measures available for the collection of delinquent taxes - department of revenue. The act specifies that the period of time wherein a tax must be assessed is extended in the case of a taxpayer whose assets are in the control or custody of a court or in the case of a taxpayer who has filed bankruptcy proceedings.

## Version chain

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

1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2019a_sb035_h_app_002.pdf)
2. **Engrossed (01/25/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_035_eng.pdf)
3. **Final Act (03/21/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_035_enr.pdf)
4. **Introduced (01/04/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_035_01.pdf)
5. **PA1 (02/28/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_035app_01.pdf)
6. **Reengrossed (01/28/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_035_rn2.pdf)
7. **Rerevised (03/06/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_035_rer.pdf)
8. **Revised (03/05/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_035_rev.pdf)
9. **Signed Act (03/28/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2019a_035_signed.pdf)

## Votes

- REPASS — **32–3** (pass) · upper
- BILL — **28–4** (pass) · upper
- CONCUR — **35–0** (pass) · upper
- BILL — **41–24** (pass) · upper

## Sponsors

- Adrienne Benavidez — primary (person)
- Lois Court — primary (person)

## Timeline

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

- **2019-03-28T06:00:00+00:00** Governor Signed `executive-signature`
- **2019-03-22T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2019-03-21T06:00:00+00:00** Signed by the Speaker of the House
- **2019-03-21T06:00:00+00:00** Signed by the President of the Senate
- **2019-03-08T07:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2019-03-06T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2019-03-05T07:00:00+00:00** House Second Reading Passed with Amendments - Committee `reading-2`
- **2019-03-04T07:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2019-02-28T07:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `referral-committee, committee-passage`
- **2019-02-11T07:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2019-01-30T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2019-01-28T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2019-01-25T07:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2019-01-22T07:00:00+00:00** Senate Committee on Finance Refer Unamended to Senate Committee of the Whole `referral-committee, committee-passage`
- **2019-01-04T07:00:00+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/8e478c03-110a-4f6b-af9c-7fb977eba463`. Confidence: reported (aggregated from official Colorado legislature records).