Fabio
81 lines
5.3 KiB
Markdown
81 lines
5.3 KiB
Markdown
---
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type: "Bill"
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title: "Correction Of Certain Tax Statute Cross References"
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description: "The act corrects several defective cross references in the tax statutes. First, the act adds an omitted cross reference regarding the electronic filing of returns with the executive director of the department of revenue in the statute that addresses the date of receipt of tax returns. Next, the act corrects the cross reference to applicable definitions when calculating the state income tax of an electing pass-through entity owner. Finally, the act corrects the cross reference used to exclude regulated marijuana products from the definition of \"agricultural commodities\" for purposes of a \"wholesale sale\" under the state sales tax."
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jurisdiction: "us/states/co"
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legislature: "Colorado General Assembly"
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session: "2023A"
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identifier: "SB 23-208"
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citation: "Colorado SB 23-208 (2023A)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Byron Pelton", "Elisabeth Epps", "Joann Ginal"]
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version_count: 8
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action_count: 14
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vote_count: 2
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first_action: "2023-03-20T06:00:00+00:00"
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last_action: "2023-06-05T06:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/e4383e03-040f-4af9-a1c3-5bd2b3464642"
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source_url: "https://leg.colorado.gov/bills/sb23-208"
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source_hash: "f541ac43370ad63a1caf04a8eeea1c5e3c4ac86fc4fd47a9ce6fc2c4b0892c91"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-co"]
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---
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# Colorado SB 23-208 (2023A) — Correction Of Certain Tax Statute Cross References
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The act corrects several defective cross references in the tax statutes. First, the act adds an omitted cross reference regarding the electronic filing of returns with the executive director of the department of revenue in the statute that addresses the date of receipt of tax returns. Next, the act corrects the cross reference to applicable definitions when calculating the state income tax of an electing pass-through entity owner. Finally, the act corrects the cross reference used to exclude regulated marijuana products from the definition of "agricultural commodities" for purposes of a "wholesale sale" under the state sales tax.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_sb208_h_fin_001.pdf)
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2. **Engrossed (04/06/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_208_eng.pdf)
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3. **Final Act (05/04/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_208_enr.pdf)
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4. **Introduced (03/20/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_208_01.pdf)
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5. **Reengrossed (04/10/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_208_ren.pdf)
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6. **Rerevised (04/26/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_208_rer.pdf)
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7. **Revised (04/24/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_208_rev.pdf)
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8. **Signed Act (06/05/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_208_signed.pdf)
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## Votes
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- BILL — **65–0** (pass) · lower
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- BILL — **35–0** (pass) · upper
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## Sponsors
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- Byron Pelton — primary (person)
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- Elisabeth Epps — primary (person)
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- Joann Ginal — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-06-05T06:00:00+00:00** Governor Signed `executive-signature`
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- **2023-05-04T06:00:00+00:00** Sent to the Governor `executive-receipt`
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- **2023-05-04T06:00:00+00:00** Signed by the Speaker of the House
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- **2023-05-03T06:00:00+00:00** Signed by the President of the Senate
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- **2023-04-26T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
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- **2023-04-25T06:00:00+00:00** House Third Reading Laid Over Daily - No Amendments
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- **2023-04-24T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
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- **2023-04-20T06:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
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- **2023-04-17T06:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
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- **2023-04-10T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
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- **2023-04-10T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
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- **2023-04-06T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
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- **2023-04-04T06:00:00+00:00** Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
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- **2023-03-20T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e4383e03-040f-4af9-a1c3-5bd2b3464642`. Confidence: reported (aggregated from official Colorado legislature records).
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