republic-os/legislation/us/states/co/2017a/sb-17-112.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	us/states/co	Colorado General Assembly	2017A	SB 17-112	Colorado SB 17-112 (2017A)	bill		enacted	Dan Pabon Tim Neville	11	13	4	2017-01-27T07:00:00+00:00	2017-04-18T06:00:00+00:00	openstates	ocd-bill/5266d3e0-1897-4d00-8a8c-3e31d82c115c	http://leg.colorado.gov/bills/sb17-112	6956d016c25c0edb0a367af81ef2b7b2c09a736dd998d7dcaf61547200d3b436	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. Committee Amendment (committee substitute) — source
3. Engrossed (02/13/2017) (committee substitute) — source
4. Final Act (04/13/2017) (committee substitute) — source
5. Introduced (01/27/2017) (committee substitute) — source
6. PA1 (02/10/2017) (committee substitute) — source
7. PA2 (03/23/2017) (committee substitute) — source
8. Reengrossed (02/14/2017) (committee substitute) — source
9. Rerevised (03/29/2017) (committee substitute) — source
10. Revised (03/28/2017) (committee substitute) — source
11. Signed Act (04/18/2017) (committee substitute) — source

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; origin ocd-bill/5266d3e0-1897-4d00-8a8c-3e31d82c115c. Confidence: reported (aggregated from official Colorado legislature records).