Tax levy on civil actions.

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A tax of one dollar is imposed upon each action filed in the office of each clerk of a court of record of the state of Colorado, except criminal actions, cases filed for reviews of findings and orders of the industrial claim appeals office, petitions relating to the distribution of estates under sections 15-12-1203 and 15-12-1204, petitions relating to a person with a mental health disorder filed under articles 10.5, 65, and 92 of title 27, cases filed by the state of Colorado, cases filed by the United States of America or any of its agencies in any matter under articles 10 to 20 of title 15, and cases where a party is allowed to sue as a poor person. The party filing the action shall pay the tax to the clerk at the time of such filing. Each clerk shall keep the taxes received in a separate fund and remit them to the state treasurer on the first day of each month for the purpose of reimbursing the general fund for appropriations made for the use of the committee on legal services for statutory revision purposes.

Source: L. 70: p. 370, § 1. C.R.S. 1963: § 135-6-19. L. 73: p. 1651, § 20. L. 83: Entire section amended, p. 380, § 12, effective July 1. L. 86: Entire section amended, p. 496, § 109, effective July 1. L. 2006: Entire section amended, p. 1394, § 30, effective August 7. L. 2015: Entire section amended, (SB 15-264), ch. 259, p. 941, § 4, effective August 5. L. 2017: Entire section amended, (SB 17-242), ch. 263, p. 1262, § 31, effective May 25.

Cross references: For the legislative declaration in SB 17-242, see section 1 of chapter 263, Session Laws of Colorado 2017.


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