{"data":{"id":"us-co/c.r.s.-10-4-1904","jurisdiction":"us-co","citation":"C.R.S. § 10-4-1904","heading":"Premium tax.","body":"(1) An insurer shall pay premium tax, as provided in section 10-3-209, on travel insurance premiums paid by any of the following:\n\n(a) A primary policyholder who is a resident of this state;\n\n(b) A primary certificate holder who is a resident of this state and who elects coverage under a group travel insurance policy; or\n\n(c) Subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdictions, a policyholder of blanket travel insurance:\n\n(I) Who is a resident of this state;\n\n(II) Whose principal place of business is in this state; or\n\n(III) Whose affiliate or subsidiary has a principal place of business in this state, if the affiliate or subsidiary has purchased blanket travel insurance in this state for members of an eligible group.\n\n(2) A travel insurer shall:\n\n(a) Document the state of residence or principal place of business of a policyholder or certificate holder, for purposes of paying premium tax as required in subsection (1) of this section; and\n\n(b) Report as premium only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.","path":["Title INSURANCE - MUTUAL INSURANCE","Article 4 - Property and Casualty Insurance","Part 19 - TRAVEL INSURANCE MODEL ACT"],"source_url":"https://olls.info/crs/crs2026-title-10.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"6cc12c2348154e54e9bb1b1fded383d579d93111b68d58e0ec0a39d163406cc0","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-10-4-1903","next":"us-co/c.r.s.-10-4-1905"},"notice":"GroundRules: Original legal text. Not legal advice."}