Remittance of surcharges - incorrect or delinquent reports - penalties - administrative fees - rules
C.R.S. § 40-17.5-103
in effect40-17.5-103. Remittance of surcharges - incorrect or delinquent reports - penalties - administrative fees - rules. (1) Every service supplier shall collect the 988 surcharge by the 988 crisis hotline enterprise pursuant to section 27-64-103 (4)(a) from its service users.
(2) The duty to collect or remit the 988 surcharge commences on January 1, 2022. The 988 surcharge must be stated separately or on the same line item as the 911 surcharge created in section 29-11-102.3. The revenues collected from the 988 and 911 surcharges must not be combined in any way and must be collected and remitted to the commission separately.
(3) A service supplier is liable only for the 988 surcharge collected pursuant to this article 17.5 until it is remitted to the commission. The amount remitted by the service supplier must reflect the actual collections based on the actual 988 access connections billed.
(4) A service supplier shall remit the 988 surcharge in accordance with section 40-17.5-102 and rules adopted by the commission.
(5) (a) The service supplier shall maintain a record of the amount of each 988 surcharge collected and remitted by service user address for a period of three years after the time the charge was collected and remitted.
(b) If a service supplier fails to timely file a report and remit the 988 surcharge as required by this section, or if a service supplier files an incorrect report or fails to remit the correct amount, the commission shall estimate the amount of the remittance due for the period or periods for which the service supplier is delinquent. The commission shall make the estimate based upon the information available. The commission shall compute and assess a penalty equal to fifteen percent of the estimate of the delinquent amount and shall assess interest on the delinquent charges at the rate of one percent each month from the date when due until the date paid.
(c) Except as provided in this section and unless such time is extended by agreement pursuant to subsection (5)(d) of this section, the amount of a delinquent remittance and the penalty and interest owed pursuant to subsection (5)(b) of this section, other than interest accruing thereafter, must be assessed within three years after the date the incorrect report was filed or the delinquent report was to be filed. The commission shall not file a notice of lien, issue a distraint warrant, institute a suit for collection, or take other action to collect the amount after the expiration of such period unless the commission issues a notice of assessment for the amount within such period or within an extended period pursuant to subsection (5)(d) of this section.
(d) If, before the expiration of the time prescribed for the assessment of delinquent amounts in subsection (5)(c) of this section, the commission and the service supplier consent in writing to an assessment after such time, the amount calculated in accordance with subsection (5)(b) of this section may be assessed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The commission may file a lien against the property of the service supplier for up to one year after the expiration of any such period, unless otherwise specifically provided in this article 17.5.
(e) The commission may conduct an audit of a service supplier's books and records concerning the collection and remittance of the charges authorized by this article 17.5. A public inspection of the audit and of documents reviewed in the audit is subject to section 24-72-204. The commission is responsible for expenses the commission may incur to conduct the audit. In connection with audits performed, service suppliers shall make relevant records available to the auditors at no charge. The commission shall promulgate rules governing the audit and appeal procedures.
. A public inspection of the audit and of documents reviewed in the audit is subject to section 24-72-204. The commission is responsible for expenses the commission may incur to conduct the audit. In connection with audits performed, service suppliers shall make relevant records available to the auditors at no charge. The commission shall promulgate rules governing the audit and appeal procedures.
(f) The commission shall deposit any penalties or interest in the 988 crisis hotline cash fund created in section 27-64-104.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-40.docx#40-17.5-103Fetched: 10/6/2026