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Instructions for Request for Certificate of Taxes Due
General Instructions Line 10 – Certification of requestor. The Westminster
Municipal Code (“Code”) permits the City to release
confidential tax information to duly authorized
Purpose of Form representatives of the taxpayer. Similarly, § 38-25.5-102 of
the Colorado Revised Statutes authorizes the release of
This form is used for taxpayers to request a Certificate of confidential tax information to certain authorized persons
Taxes Due (“CTD”). A CTD certifies the amount of any (See § 38-25.5-101(1) C.R.S.).
outstanding total tax liability and certifies that the taxpayer
has filed all returns due as of the date it is issued. A CTD is Print the title of the person completing the request.
typically requested by a taxpayer quitting business who
wishes to certify to potential buyers that taxes are current If the CTD is requested by an authorized person other than
with the City. the taxpayer, evidence of such authorization must be
submitted with the request.
The City of Westminster does not charge a fee to obtain a
CTD. The completed CTD will typically be available in two Line 11 – Completed CTD issuance. Check the
business days and can be issued to the taxpayer or directly appropriate box to indicate whether to issue the completed
to a potential buyer. CTD to the taxpayer, or the party listed on lines 13 a
through f. If neither box is checked, the completed CTD will
For additional information regarding Certificates of Taxes be issued to the taxpayer.
Due or business purchases, refer to Tax Compliance
Guide topics 334 and 357 respectively. Line 12 – Method of transmittal. Check the appropriate to
indicate whether to mail the completed CTD or serve it in
Reminders person at City Hall. Proper photo identification will be
required. If neither box is checked, the completed CTD will
Taxpayer request required. Because certain tax be mailed.
information is confidential, only the taxpayer can request a
CTD. The completed CTD can be issued directly to a Line 13 – Third party recipient information. Print the
potential buyer at the taxpayer’s request. legal name, attention or care of (if any) and mailing
address for the party to receive the completed CTD. If the
Subsequent returns must be filed. Returns due completed CTD will be issued to the taxpayer, this line
subsequent to the issuance of a CTD must be filed and need not be completed.
payment must be remitted by the taxpayer.
Line 14 – Pending sale/transfer. If the request is made
Tax liability is lien upon property. Any outstanding total pursuant to a pending transfer of assets by the taxpayer,
tax liability, whether or not it is listed in the CTD, is a lien check ‘Yes’ and complete lines 15 through 18. Otherwise,
upon the property of the taxpayer which may be acquired. check ‘No’ and complete the signature block.
Purchasers are required to obtain a CTD and a receipt
showing the taxes have been paid by the seller or withhold Line 15 – Closing date. Enter the date (or approximate
from the purchase money an amount sufficient to cover the date) upon which the transfer will be completed.
total tax liability certified therein.
Line 16 – Purchase price. Enter the gross purchase price
Tax due upon transfer. In addition to the outstanding of all assets, including all property tangible and intangible,
liability of the seller, sales and use taxes will be due upon real and personal, which will be acquired in the transfer.
the transfer transaction even though the seller may have
previously paid sales or use taxes upon the purchase of Line 17 – Personal property price. Enter the amount
the property sold. This may be true even for non-cash included on line 16 which applies to tangible personal
transactions. property.
Signature required. The person completing the request Line 18 – Tax remittance responsibility. Check the
on behalf of the taxpayer must sign and date the form at appropriate box to indicate whether the seller will collect
the bottom. A printed name is also required. If the taxpayer the tax upon the transfer and remit it to the City or the
is not a natural person, the title of the officer or agent buyer will remit the tax to the City. This line relates to taxes
completing the form on behalf of the taxpayer must also be due upon the transfer, not to the total tax liability listed in
printed on the form. the CTD.
Pursuant to the Code, both the buyer and the
Specific Instructions seller are jointly and severally liable for the tax
due from the transfer. An agreement among
Lines 1 thru 8 – Taxpayer information. Print the legal the parties regarding the taxes due upon the
name, the trade or other name the taxpayer is known as, transfer will not limit the City’s ability to
the mailing address, contact person’s name, and phone demand payment from either party.
number of the taxpayer. For declarations of natural
persons or sole proprietorships, print the last name Signature – After reviewing the form for accuracy, sign
followed by the first name on line 1. and date the form. Print your name and title below your
signature. Return the form to the Westminster Department
Line 9 – City account number. List the 7 digit City of of Finance.
Westminster account number.
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