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The Distraint Process
 
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•Why Do We Issue Distraints? 
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•     1. C.R.S. 39-10-111 – Beginning in October, Following
•        Advertising in September
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•     2. C.R.S. 39-10-113 – Personal Property that may be
•         dissipated or distributed (example: Company is
•         closing) or personal property may be removed from
•         the State of Colorado - Collection of Taxes in  
•         Jeopardy.
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