This article 13 does not apply to gaming award points and gaming chips or tokens issued or sold by a licensed gaming establishment before, on, or after August 4, 2004, except to the extent the state has taken custody of any gaming award points or gaming chips or tokens on or before January 1, 2004.
Source: L. 2019: Entire article R&RE, (SB 19-088), ch. 110, p. 423, § 1, effective July 1, 2020.
Editor's note: This section is similar to former § 38-13-108.7 as it existed prior to 2020. 38-13-218. Property held by racetracks - inapplicability. This article 13 does not apply to any intangible unclaimed property held by a racetrack, as defined in section 44-32-102 (24).
Source: L. 2019: Entire article R&RE, (SB 19-088), ch. 110, p. 424, § 1, effective July 1, 2020.
Editor's note: This section is similar to former § 38-13-108.8 as it existed prior to 2020.
Unclaimed gift cards - limited exception. This article 13 does not apply to unclaimed gift cards if the holder or issuer is a business association with annual gross receipts from the sales or issuance of all gift cards totaling two hundred thousand dollars or less.
Source: L. 2019: Entire article R&RE, (SB 19-088), ch. 110, p. 424, § 1, effective July 1, 2020.
Editor's note: This section is similar to former § 38-13-108.9 as it existed prior to 2020.
Tax refunds. (1) On and after October 1, 2002, any amount due and payable as a refund of Colorado income tax or grant for property taxes, rent, or heat or fuel expenses assistance represented by a warrant that has not been presented for payment within six months after the date of issuance of the warrant and that has been forwarded by the department of revenue to the administrator pursuant to section 39-21-108 (5) is presumed abandoned.
On and after October 1, 2010, any amount due and payable as a refund of a taximposed or assessed by the department of revenue that is not addressed in subsection (1) of this section, that is represented by a warrant that has not been presented for payment within six months after the date of issuance of the warrant, and that has been forwarded by the department to the administrator pursuant to section 39-21-108 (7) is presumed abandoned.
Source: L. 2019: Entire article R&RE, (SB 19-088), ch. 110, p. 424, § 1, effective July 1, 2020.
Editor's note: This section is similar to former § 38-13-109.7 as it existed prior to 2020.