Inoperable Collector's Item Registration
Inoperable Collector’s Item Registration
Sample COT Decal
An owner of a collector’s item that is not operated upon the highways of this state and that is kept on private property for the purpose of maintenance, repair, restoration, rebuilding, or any other similar purpose shall pay an annual specific ownership tax as provided in Colorado Revised Statute (C.R.S.) 42-3-106 on any such motor vehicle owned by such owner, except owners of parts cars as defined in C.R.S.42-12-101(3), or licensed garages or licensed automobile dealers C.R.S. 42-12-102(2)(a) and (b).
Collector’s Item means a motor vehicle, including a truck or truck tractor, that is:
a. Model year 1975 or earlier; or
b. Model year 1976 or later that was registered as a collector’s item prior to September 1, 2009; except that a vehicle so registered shall not be eligible for registration as a collector’s item upon sale or transfer to a new owner. Please note that the collector’s item registration must remain current. If at any time the registration is permitted to expire it may not be re-registered as a collector’s item. C.R.S. 42-12-101(2)
Parts Car means a motor vehicle, generally in non-operable condition, which is owned by a collector to furnish or to supply parts that are usually non-obtainable from normal sources, thus enabling a collector or other collectors to preserve, restore, complete, and maintain a vehicle of historic or special interest. C.R.S. 42-12-101(11).
Requirements:
Collector’s items registered with the Collector Series Registration & Tax Paid (COT) decal:
Payment of the COT taxes and registration fees is calculated from the month of application through December. Below are the payment amounts for each month. This amount includes a $.25 material fee.
NOTE: Owner should contact their county, city, town, local authority, and/or homeowners association for local codes and ordinances concerning inoperable motor vehicles within their jurisdictions.
Owner should contact the State Registration Section at 303-205-5607 for details and instructions for submitting payments.