Conifer Auto Body, in Morrison, Colo., was seized by the Colorado Department of Revenue on April 23 because it owed about $48,000 in unpaid sales tax.

Doug Cross, owner of Conifer Auto Body, could not be reached for comment and a phone number for the Conifer listing was disconnected, according to an article in a local newspaper called The Fairplay Flume.

The Colorado Secretary of State's Office lists Conifer Auto Body and Paint as the trade name for Bailey Auto Body Inc., a corporation formed in December 2004, with Cross making the filing, according to the paper. A public information officer said Conifer Auto Body owed about a year's worth of unpaid sales tax, which is normally paid monthly. Items inside the business will be auctioned to pay down the tax bill, but a date hasn't been set for the sale.

Other businesses operating out of the building that housed Conifer Auto Body, including Cornerstone Autoglass and Enterprise Rent-A-Car, have moved to other locations following the seizure, the paper reported.