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DR 2851 (09/01/2025)
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COLORADO DEPARTMENT OF REVENUE
SMM EXEMPT ANNUAL REPORT AND PRO RATED REPORT INSTRUCTIONS
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Division of Motor Vehicles
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Denver, CO 80217-3350
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"SMM ANNUAL REPORT" TAB"SMM ANNUAL PRO RATED" TAB
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USE THIS TAB TO LIST ALL INVENTORY TO ENTER THE SMM EXEMPT PROGRAMUSE THIS TAB TO LIST ALL INVENTORY ACQUIRED DURING THE CERTIFICATE YEAR. THIS FORM IS DUE AT THE END OF THE CERTIFICATE CYCLE.
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SUBMIT WITH OTHER REQUIRED FORMS TO SET UP SMM EXEMPT REGISTRATION ACCOUNTUSE TAB "SMM ANNUAL/PRO RATED" FOR VEHICLES PURCHASED MID YEAR
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EMAIL INITIAL ANNUAL REPORT TO DOR_DMV_SMMEXEMPT@STATE.CO.USSUBMIT THIS FORM 2 WEEKS PRIOR TO EXPIRATION OF THE SMM REGISTRATION EXEMPT CERTIFICATE
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THIS FORM WILL BE REVIEWED BY THE DEPARTMENT PRIOR TO PAYMENT BY OWNERUPLOAD THIS FORM TO THE DMVPartner.colorado.gov PORTAL
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ONCE THE BALANCE DUE IS POSTED ON DMVPartner.colorado.gov, OWNER WILL BE NOTIFIED TO SUBMIT PAYMENTTHIS FORM WILL BE REVIEWED BY THE DEPARTMENT PRIOR TO PAYMENT BY OWNER
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USE TAB "SMM ANNUAL/PRO RATED" AT THE END OF THE CERTIFICATE CYCLE FOR VEHICLES PURCHASED MID YEAR. THIS WILL CALCULATE PRORATED FEES FOR EQUIPMENT FROM THE DATE IT WAS ACQUIRED TO THE CERTIFICATE EXPIRATIONONCE THE BALANCE DUE IS POSTED ON DMVPartner.colorado.gov, OWNER WILL BE NOTIFIED TO SUBMIT PAYMENT
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SMM ANNUAL INSTRUCTIONS
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SMM RENTAL EQUIPMENT
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 YEARLY TAB REPORT
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Year of Report
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Today's Date:2% Rental Account Number:Name of Person Competing Report:
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Colorado Sales Tax #:Signature of Person Completing Report:
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Name of Rental Company: Email Address:
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Business Address:Phone Number:
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SMM YEARLY FEES
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SPECIAL MOBILE MACHINERY VEHICLE INFORMATION Fees GRAND TOTAL
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Vehicle Identification Number:Vehicle Year:Make:Model:Description: (Body Style)Weight:Miles:Carrier Type:REG BASE FEEROAD SAFETY SURCHARGEBRIDGE SAFETY SURCHARGETOTAL FEES
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USE TAB "SMM ANNUAL/PRO RATED" AT THE END OF THE
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CERTIFICATE CYCLE FOR VEHICLES SOLD/PURCHASED MID YEAR.
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THIS WILL CALCULATE PRORATED FEES FOR ACQUIRED EQUIPMENT.
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***PRO-RATED FORM MUST BE SUBMITTED AT CERTIFICATE EXPIRATION***
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PRO-RATED SMM ANNUAL INSTRUCTIONS
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