C.R.S. § 1-7.5-205

(1) Mail ballots and any ballots cast at a voter service and polling center in lieu of a mail ballot must be counted after delivery of the ballots as provided in section 1-7.5-203 and after preparation of the ballots as provided in section 1-7.5-204 . (2) Mail ballots must be counted in one of the following ways: (a) In counties that use paper ballots, the mail ballots may be counted in the same manner as paper ballots. (b) Any county may use electronic vote-tabulating equipment for the counting of mail ballots in the same manner provided for the counting of ballots in part 6 of article 5 and parts 4 and 5 of article 7 of this title. (c) Ballots that are cast directly on electronic or electromechanical vote-tabulating equipment at a voter service and polling center in lieu of a mail ballot shall be counted in the same manner as provided for the counting of ballots in part 6 of article 5 and parts 4 and 5 of article 7 of this title.