C.R.S. § 42-11-105

This article does not apply to motor vehicle manufacturers’ express warranties and service contracts as defined in section 42-10-101 (3). For purposes of this section, the term “manufacturer” includes the manufacturer or distributor of the covered vehicle or a subsidiary or affiliate of a manufacturer or distributor if fifty-one percent or more of the subsidiary or affiliate is owned directly or indirectly by the manufacturer, distributor, or common owner of fifty-one percent or more of the manufacturer or distributor.