Section 10-4-1904 - Premium tax(1) An insurer shall pay premium tax, as provided in section 10-3-209, on travel insurance premiums paid by any of the following:(a) A primary policyholder who is a resident of this state;(b) A primary certificate holder who is a resident of this state and who elects coverage under a group travel insurance policy; or(c) Subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdictions, a policyholder of blanket travel insurance:(I) Who is a resident of this state;(II) Whose principal place of business is in this state; or(III) Whose affiliate or subsidiary has a principal place of business in this state, if the affiliate or subsidiary has purchased blanket travel insurance in this state for members of an eligible group.(2) A travel insurer shall: (a) Document the state of residence or principal place of business of a policyholder or certificate holder, for purposes of paying premium tax as required in subsection (1) of this section; and(b) Report as premium only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.Added by 2024 Ch. 128,§ 2, eff. 8/7/2024.2024 Ch. 128, was passed without a safety clause. See Colo. Const. art. V, § 1(3).