1 Colo. Code Regs. § 204-10-44

Current through Register Vol. 47, No. 20, October 25, 2024
Rule 1 CCR 204-10-44 - LATE FEE EXEMPTION, REDUCTION, OR WAIVER

Basis: The statutory bases for this rule are sections 42-1-204 and 42-3-112, C.R.S.

Purpose: The following rule is promulgated to establish criteria under which a vehicle owner is exempt from the Late Fee on vehicles that are subject to taxation and are not registered when required by law and for the reduction or waiver of the Late Fee for the registration of a trailer that is a commercial or farm vehicle and are not registered when required by law.

1.0Definitions
1.1 "Act of God" means an unforeseen and uncontrollable natural event that is outside of human control, including but not limited to; lightning, fire, flood, tornado, and earthquake; that prevents the owner of a vehicle from obtaining a title, registration, Temporary Registration Permit, or renewing the registration of the vehicle.
1.2 "Commercial Vehicle Trailer" means a trailer, as defined in section 42-1-102 (105), C.R.S., a utility trailer, as defined in section 42-1-102 (111), C.R.S., a multipurpose trailer, as defined in section 42-1-102 (60.3), C.R.S., a camper trailer, as defined in section 42-1-102(14), or a trailer coach defined in section 42-1-102(106)(a), C.R.S., used to further the purposes of a business or commercial enterprise.
1.3 "Farm Vehicle Trailer" means a trailer, as defined in section 42-1-102 (105), C.R.S., a utility trailer, as defined in section 42-1-102 (111), C.R.S., a multipurpose trailer, as defined in section 42-1-102 (60.3), C.R.S., a camper trailer, as defined in section 42-1-102(14), or a trailer coach, as defined in section 42-1-102(106)(a), C.R.S., owned by a farmer or rancher that is operated over the public highways and used commercially to transport to market or place of storage raw agricultural products actually produced or livestock actually raised by such farmer or rancher or to transport commodities and livestock purchased by such farmer or rancher for personal use and used in such person's farming or ranching operations.
1.4 "Furlough" means a government-mandated closure of a Motor Vehicle Office.
1.5 "Information Technology Failure" means any computer system or related software or hardware malfunction that prevents successfully completing a vehicle title, registration, Temporary Registration Permit issuance, or renewal transaction.
1.6 "Late Fee" means the fee authorized by section 42-3-112(1), C.R.S.
1.7 "Medical Hardship" means medical care, treatment and/or physical or mental incapacity that prevents a vehicle owner from titling, registration, obtaining a Temporary Registration Permit issuance, or renewing the vehicle's registration within statutory time requirements.
1.8 "Medical Professional" means a "professional" as defined in section 42-3-204(1)(i), C.R.S.
1.9 "Motor Vehicle Office" means a county or state office that performs Colorado vehicle title, registration, Temporary Registration Permit issuance, or registration renewal transactions.
1.10 "Office Closure" means a closure of a Motor Vehicle Office for any reason during normal posted business hours.
1.11 "Temporary Registration Permit" means a temporary number plate, tag, or certificate registered to a vehicle pursuant to section 42-3-203(3), C.R.S.
1.12 "Weather-Related Delay" means weather or weather-related circumstances that prevent a Motor Vehicle Office from completing vehicle titling, registration, Temporary Registration Permit issuance, or registration renewal transactions, as determined by the Executive Director of the Department or a county commissioner.
2.0Requirements for Exemption, Waiver, or Reduction of Late Fees.
2.1 The Department will reduce or waive a Late Fee for a Commercial Vehicle Trailer upon receiving a completed form DR 2505 Late Fee Exemption/Reduction Request at the Motor Vehicle Office in the vehicle owners county of residence certifying that (1) the owner uses the vehicle in the operation of a commercial business and (2) as a part of the normal operation of the business idles the vehicle so that it is not operated on a public highway for a full registration period.
2.2 The Department will reduce or waive a Late Fee for a Farm Vehicle Trailer upon receiving a completed form DR 2505 Late Fee Exemption/Reduction Request at the Motor Vehicle office in the vehicle owners county of residence certifying that (1) the owner uses the vehicle commercially to transport to market or place of storage raw agricultural products actually produced or livestock actually raised by such farmer or rancher or to transport commodities and livestock purchased by such farmer or rancher for personal use and used in such person's farming or ranching operation and (2) as a part of the normal operations idles the vehicle so that it is not operated on a public highway for a full registration period.
2.3 The Department will not impose a Late Fee for Medical Hardship upon receiving a completed form DR 2538 Medical Hardship Late Fee Exemption Affidavit at the Motor Vehicle Office in the vehicle owners' county of residence.
2.4 The Department will not impose a Late Fee for a vehicle upon receiving a completed form DR 2505 Late Fee Exemption/Reduction Request at the Motor Vehicle office in the vehicle owner's county of residence certifying that the owner (1) uses the vehicle in the operation of a commercial business and (2), as a part of the normal operation of the business, idles the vehicle so that it is not operated on a public highway for a full registration period.
2.5 The Department will not impose a Late Fee on a vehicle owner who is in the active military service of the United States and who satisfies the requirements of section 42-3-112(3)(b), C.R.S. The vehicle owner must provide:
A. Military orders or other proof that the owner was serving outside the state at the time the vehicle was required to be registered; and
B. An affidavit stating that the vehicle was not operated on any public highway in Colorado between the time the registration period and grace period ended and the vehicle is reregistered.
2.6 Upon approval of the Department, an owner of a vehicle may be entitled to waiver of a Late Fee if any of the events below occur and prevent the vehicle owner from accessing title and registration services. Upon approval by the Department, the Motor Vehicle Office shall exempt such vehicle owners for the period of the event, and for 10 calendar days following the last day of the event. If the vehicle owner fails to complete the titling, registration, or registration renewal of the vehicle, the Late Fee will be charged, unless the vehicle is otherwise exempt pursuant to this rule. If an event affects only one Motor Vehicle Office in a county with multiple offices, the exemption will apply for all Motor Vehicle Offices in that county.
A. Act of God
B. Furlough
C. Information Technology Failure
D. Office Closure
E. Weather-Related Delay
2.7 If a county is unable to complete a title, registration, Temporary Registration Permit issuance, or renewal transaction without modification of the transaction or record by the Department and the Department offices are closed, a Late Fee will not be imposed.
2.8 The Department will determine whether to grant a Late Fee exemption on a case by case basis for circumstances not included in this rule. Any such exemption must be approved by the Department before a county can grant a Late Fee exemption for vehicles in their county. The Department may determine to grant Late Fee exemptions on its own initiative.
3.0Appeal from Denial of Late Fee Refund
3.1 If a county denies a request to waive, reduce, or allow an exemption from a Late Fee the vehicle owner must pay the Late Fee. The Motor Vehicle Office will not complete the vehicle title, registration, Temporary Registration Permit issuance, or registration renewal transaction on a vehicle until the Late Fee is paid.
A. If the Department determines that the request for waiver, reduction, or exemption from a Late Fee should have been granted, the Department will refund the previously collected Late Fee. The vehicle owner must complete any additional documents required by the Department to process refunds.
B. If the Department determines that the request for a waiver, reduction, or exemption was correctly denied, the Department will mail a notice of denial to the vehicle owner at the address provided on the DR 2468 Late Fee Review and Refund Request.
3.2 A vehicle owner who has received a notice of denial may, within 60 days of the date of the notice of denial, request a hearing on the denial by submitting a written request for hearing with the Hearings Division.
3.3 The hearing will be held at the Department of Revenue, Hearings Division. The hearing officer will be an authorized representative designated by the Executive Director. The Department employee who completed the review and denial of the waiver, reduction, or exemption request need not be present at the hearing unless required by the hearing officer, or unless requested in writing by the vehicle owner at the time the written request for hearing is submitted. If the Department employee is not present at the hearing, the hearing office may use documents and any affidavit submitted by the Department.

1 CCR 204-10-44

37 CR 15, August 10, 2014, effective 8/30/2014
37 CR 22, November 25, 2014, effective 12/15/2014
37 CR 24, December 25, 2014, effective 1/14/2015
38 CR 04, February 25, 2015, effective 3/17/2015
38 CR 13, July 10, 2015, effective 7/30/2015
38 CR 16, August 25, 2015, effective 9/14/2015
38 CR 22, November 25, 2015, effective 12/15/2015
38 CR 23, December 10, 2015, effective 1/14/2016
39 CR 01, January 10, 2016, effective 1/30/2016
39 CR 03, February 10, 2016, effective 3/1/2016
39 CR 09, May 10, 2016, effective 5/30/2016
39 CR 10, May 25, 2016, effective 6/14/2016
39 CR 12, June 25, 2016, effective 7/30/2016
39 CR 15, August 10, 2016, effective 8/30/2016
39 CR 16, August 25, 2016, effective 9/14/2016
39 CR 23, December 10, 2016, effective 12/30/2016
40 CR 03, February 10, 2017, effective 3/2/2017
40 CR 13, July 10, 2017, effective 7/30/2017
40 CR 16, August 25, 2017, effective 9/14/2017
40 CR 19, October 10, 2017, effective 10/30/2017
40 CR 22, November 25, 2017, effective 12/15/2017
41 CR 02, January 25, 2018, effective 2/14/2018
41 CR 03, February 10, 2018, effective 3/2/2018
41 CR 06, March 25, 2018, effective 4/14/2018
41 CR 08, April 25, 2018, effective 5/15/2018
41 CR 09, May 10, 2018, effective 5/30/2018
41 CR 10, May 25, 2018, effective 6/14/2018
41 CR 15, August 10, 2018, effective 8/30/2018
41 CR 17, September 10, 2018, effective 9/30/2018
41 CR 19, October 10, 2018, effective 10/30/2018
41 CR 22, November 25, 2018, effective 12/15/2018
42 CR 03, February 10, 2019, effective 3/2/2019
42 CR 08, April 10, 2019, effective 5/15/2019
42 CR 10, May 25, 2019, effective 6/14/2019
42 CR 11, June 10, 2019, effective 6/30/2019
42 CR 14, July 25, 2019, effective 8/14/2019
43 CR 01, January 10, 2020, effective 1/30/2020
43 CR 04, February 25, 2020, effective 3/16/2020
43 CR 06, March 25, 2020, effective 4/14/2020
43 CR 07, April 10, 2020, effective 5/1/2020
43 CR 12, June 25, 2020, effective 7/16/2020
43 CR 18, September 25, 2020, effective 10/15/2020
44 CR 13, July 10, 2021, effective 7/31/2021
45 CR 01, January 10, 2022, effective 1/30/2022
45 CR 07, April 10, 2022, effective 7/1/2022
46 CR 05, March 10, 2023, effective 4/3/2023
46 CR 07, April 10, 2023, effective 4/30/2023