§ 4-4-260. Collection of use tax on motor vehicles.

No registration shall be made for a motor or other vehicle for which registration is required, and no certificate of title shall be issued for such vehicle by the Colorado Department of Revenue until any tax due upon the use, storage or consumption thereof pursuant to this Article has been paid. The use tax imposed upon motor vehicles or other vehicles by this Article shall be collected by the authorized agent of the Colorado Department of Revenue in the county in which the purchaser resides. The Mayor is empowered to enter into and execute on behalf of the Town any agreements with the Colorado Department of Revenue or its authorized agents necessary for the administration and enforcement of the use tax on motor or other vehicles. (Prior code 3.06.13)