Colorado Revised Statutes

Colo. Rev. Stat. § 42-3-123 (2026)

Dishonored payment - recovery of taxes, fees, and plates

✓ current as of July 2026
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(1) If the registration of a vehicle required to be registered under this article is procured or perfected by the owner, or by a person or agent in the owner's behalf, and the registration fee and specific ownership tax are paid by check, money order, draft, bill of exchange, or other negotiable instrument that is dishonored and not paid by the person upon whom drawn, the registration shall be revoked as soon as the dishonored or unpaid instrument is returned to the authorized agent. Upon the return of such check, money order, draft, bill of exchange, or other negotiable instrument to the authorized agent, evidencing nonpayment or dishonor of same, the authorized agent shall notify the owner in writing, at the address appearing on the person's ownership tax receipt, by registered or certified mail, of the revoked registration resulting from such nonpayment or dishonor. The notice shall request the return to the authorized agent of the tax receipt, license fee receipt, and registration number plates issued under such revoked registration within ten days after the date of mailing of the notice.

(2) If the owner fails to return any requested documents or license plates to the authorized agent within a reasonable time, as specified by the authorized agent, after the date of mailing of the notice, the authorized agent may immediately repossess the tax receipt, license fee receipt, and license plates that were issued under the canceled registration, and the county sheriff or the Denver manager of safety, or an equivalent person in the city and county of Broomfield, upon request by an authorized agent, shall sequester or recover possession of the receipts and license plates within his or her jurisdiction. The sheriff, manager, or equivalent who has recovered possession of a receipt or license plate shall transfer the receipt or license plate to the authorized agent. An owner who attaches or uses license plates acquired under a canceled registration is subject to the penalties provided in section 42-3-121.

(3) The authorized agent, upon accounting for repossessed plates, shall receive a refund of any sum paid over to the county treasurer, or such equivalent position in the city and county of Broomfield, or to the department, as provided by sections 42-3-304 to 42-3-306, in each case where an owner or the owner's agent has issued a check, money order, draft, bill of exchange, or other negotiable instrument that has been dishonored and not paid by the person upon whom drawn; and, likewise, the county treasurer, or such equivalent position in the city and county of Broomfield, and the department making such refund shall further effect appropriate refunds and deductions as may be necessary to adjust and balance the books and records of the county treasurer and the department after making the initial refund to the authorized agent.

Source: L. 2005: Entire article amended with relocations, p. 1104, § 2, effective August 8. L. 2017: (2) amended, (HB 17-1107), ch. 101, p. 368, § 15, effective August 9.

Editor's note: This section is similar to former § 42-3-141 as it existed prior to 2005, and the former § 42-3-123 was relocated to § 42-3-202.

Notes of Decisions
Cited in 10 cases, 1979–2002 · leading case: Riverton Produce Co. v. State, 871 P.2d 1213 (Colo. 1994).
Riverton Produce Co. v. State, 871 P.2d 1213 (Colo. 1994). · cites it 22× “§ 42-3-123(13)(b.3). Plaintiffs contend that these two statutory provisions effectively create a low-mileage discount for intrastate trucks operating fewer than 30,000 miles per year in Colorado which is not available to interstate trucks.”
People v. Redinger, 906 P.2d 81 (Colo. 1995). · cites it 8× “See §§ 42-3-123, -133, 17 C.R.S. (1995 Supp.).”
State v. Buckley Powder Co., 945 P.2d 841 (Colo. 1997). · cites it 5× “2, § 42-3-123, 1989 Colo. Sess. Laws 1583 , 1583-91.”
Reg'l Transp. Dist. v. Charnes, 660 P.2d 24 (Colo. Ct. App. 1982). · cites it 14× “Construing § 42-3-123, C.R.S.1973, as a whole, we conclude that contrary to what it did for registration fees and ton-mile tax, the general assembly did not intend to and did not exempt political subdivisions as such from the passenger-mile tax.”
Buckley Powder Co. v. State, 70 P.3d 547 (Colo. Ct. App. 2002). “356, § 42-3-123(18)(b) & (b.3). Buckley sought class certification, injunctive and declaratory relief, and a refund of unconstitutional taxes collected between 1990 and 1994.”
People v. Altman, 938 P.2d 142 (Colo. 1997). · cites it 2× “Here, the troopers stopped Altman because his windshield was cracked and his vehicle’s license plate was obstructed by dirt in violation of section 42-3-123(2), 17 C.R.S. (1996 Supp.”
Buckley Powder Co. v. State, 924 P.2d 1133 (Colo. Ct. App. 1996). · cites it 4× “356, § 42-3-123(13)(b.3) at 1590-91. In addition, intrastate tracks travelling over 30,000 miles a year in Colorado were taxed according to the same fee schedule as all interstate tracks.”
Dep't of Revenue v. A & A Auto Wrecking, Inc., 625 P.2d 1021 (Colo. 1981). · cites it 3× “The amount can be quite substantial since the rate of tax is initially 2.”
A & A Auto Wrecking, Inc. v. Dep't of Revenue, 602 P.2d 10 (Colo. Ct. App. 1979). · cites it 2× “1, limiting the number of dealer license plates that may be issued to an automobile dealer, is inconsistent with § 42-3-116, C.R.S.1973, and is therefore invalid.”
Golden's Concrete Co. v. State, 937 P.2d 789 (Colo. Ct. App. 1996). “” The backbilling here occurred as a result of the General Assembly’s implementation of Senate Bill 159, which eliminated the gross ton-mile tax on trucks and increased the registration fee from a flat $22.50 per vehicle to a range of fees calculated according to the weight of…”
Colo. Rev. Stat. § 42-3-123(13): 2 cases
Riverton Produce Co. v. State, 871 P.2d 1213 (Colo. 1994). “§ 42-3-123(13)(b.3). Plaintiffs contend that these two statutory provisions effectively create a low-mileage discount for intrastate trucks operating fewer than 30,000 miles per year in Colorado which is not available to interstate trucks.”
Buckley Powder Co. v. State, 924 P.2d 1133 (Colo. Ct. App. 1996). “356, § 42-3-123(13)(b.3) at 1590-91. In addition, intrastate tracks travelling over 30,000 miles a year in Colorado were taxed according to the same fee schedule as all interstate tracks.”
Colo. Rev. Stat. § 42-3-123(13)(b): 3 cases
Riverton Produce Co. v. State, 871 P.2d 1213 (Colo. 1994). “§ 42-3-123(13)(b.3). Plaintiffs contend that these two statutory provisions effectively create a low-mileage discount for intrastate trucks operating fewer than 30,000 miles per year in Colorado which is not available to interstate trucks.”
State v. Buckley Powder Co., 945 P.2d 841 (Colo. 1997). “2, § 42-3-123, 1989 Colo. Sess. Laws 1583 , 1583-91.”
Buckley Powder Co. v. State, 924 P.2d 1133 (Colo. Ct. App. 1996). “356, § 42-3-123(13)(b.3) at 1590-91. In addition, intrastate tracks travelling over 30,000 miles a year in Colorado were taxed according to the same fee schedule as all interstate tracks.”
Colo. Rev. Stat. § 42-3-123(13)(b)(I): 1 case
Riverton Produce Co. v. State, 871 P.2d 1213 (Colo. 1994). “§ 42-3-123(13)(b.3). Plaintiffs contend that these two statutory provisions effectively create a low-mileage discount for intrastate trucks operating fewer than 30,000 miles per year in Colorado which is not available to interstate trucks.”
Colo. Rev. Stat. § 42-3-123(13)(c): 1 case
Riverton Produce Co. v. State, 871 P.2d 1213 (Colo. 1994). “§ 42-3-123(13)(b.3). Plaintiffs contend that these two statutory provisions effectively create a low-mileage discount for intrastate trucks operating fewer than 30,000 miles per year in Colorado which is not available to interstate trucks.”
Colo. Rev. Stat. § 42-3-123(14)(a): 2 cases
Riverton Produce Co. v. State, 871 P.2d 1213 (Colo. 1994). “§ 42-3-123(13)(b.3). Plaintiffs contend that these two statutory provisions effectively create a low-mileage discount for intrastate trucks operating fewer than 30,000 miles per year in Colorado which is not available to interstate trucks.”
Reg'l Transp. Dist. v. Charnes, 660 P.2d 24 (Colo. Ct. App. 1982). “Construing § 42-3-123, C.R.S.1973, as a whole, we conclude that contrary to what it did for registration fees and ton-mile tax, the general assembly did not intend to and did not exempt political subdivisions as such from the passenger-mile tax.”
Colo. Rev. Stat. § 42-3-123(15): 1 case
Reg'l Transp. Dist. v. Charnes, 660 P.2d 24 (Colo. Ct. App. 1982). “Construing § 42-3-123, C.R.S.1973, as a whole, we conclude that contrary to what it did for registration fees and ton-mile tax, the general assembly did not intend to and did not exempt political subdivisions as such from the passenger-mile tax.”
Colo. Rev. Stat. § 42-3-123(18)(a): 1 case
Reg'l Transp. Dist. v. Charnes, 660 P.2d 24 (Colo. Ct. App. 1982). “Construing § 42-3-123, C.R.S.1973, as a whole, we conclude that contrary to what it did for registration fees and ton-mile tax, the general assembly did not intend to and did not exempt political subdivisions as such from the passenger-mile tax.”
Colo. Rev. Stat. § 42-3-123(18)(b): 1 case
Buckley Powder Co. v. State, 70 P.3d 547 (Colo. Ct. App. 2002). “356, § 42-3-123(18)(b) & (b.3). Buckley sought class certification, injunctive and declaratory relief, and a refund of unconstitutional taxes collected between 1990 and 1994.”
Colo. Rev. Stat. § 42-3-123(2): 1 case
People v. Altman, 938 P.2d 142 (Colo. 1997). “Here, the troopers stopped Altman because his windshield was cracked and his vehicle’s license plate was obstructed by dirt in violation of section 42-3-123(2), 17 C.R.S. (1996 Supp.”
Colo. Rev. Stat. § 42-3-123(3): 1 case
People v. Redinger, 906 P.2d 81 (Colo. 1995). “See §§ 42-3-123, -133, 17 C.R.S. (1995 Supp.).”
Colo. Rev. Stat. § 42-3-123(3)(c): 1 case
Reg'l Transp. Dist. v. Charnes, 660 P.2d 24 (Colo. Ct. App. 1982). “Construing § 42-3-123, C.R.S.1973, as a whole, we conclude that contrary to what it did for registration fees and ton-mile tax, the general assembly did not intend to and did not exempt political subdivisions as such from the passenger-mile tax.”
Colo. Rev. Stat. § 42-3-123(8): 2 cases
Dep't of Revenue v. A & A Auto Wrecking, Inc., 625 P.2d 1021 (Colo. 1981). “The amount can be quite substantial since the rate of tax is initially 2.”
A & A Auto Wrecking, Inc. v. Dep't of Revenue, 602 P.2d 10 (Colo. Ct. App. 1979). “1, limiting the number of dealer license plates that may be issued to an automobile dealer, is inconsistent with § 42-3-116, C.R.S.1973, and is therefore invalid.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.