Section 39-26-105.4 - [Effective Until 7/1/2025] Remittance of tax - determination of address - dealer held harmless(1) Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that does not meet the requirements of section 42-6-139, C.R.S., was provided by the purchaser for purposes of calculating the amounts of tax either due on the sale and purchase of such vehicle pursuant to this part 1 or section 29-2-106, C.R.S., if the dealer: (a) Informs the purchaser of a motor vehicle of the key requirements of motor vehicle titling and registration as specified in sections 42-3-103 (4)(a), 42-6-134, 42-6-139, and 42-6-140, C.R.S.; and(b) Obtains an affidavit signed by the purchaser stating that the purchaser's address is true and correct.L. 2009: Entire section added, (HB 09 -1230), ch. 232, p. 1066, § 1, effective August 5.This section is set out more than once due to postponed, multiple, or conflicting amendments.