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- C.R.S. § 39-22-5601 · Legislative declaration.
- C.R.S. § 39-22-5602 · Voluntary contribution designation - procedure - effective date.
- C.R.S. § 39-22-5603 · Contributions credited to animal protection fund - appropriation.
- C.R.S. § 39-22-5701 · Tax preference performance statement - report.
- C.R.S. § 39-22-5702 · Definitions.
- C.R.S. § 39-22-5703 · Credit against tax - affordable housing located in a transit and housing investment zone.
- C.R.S. § 39-22-5704 · Recapture.
- C.R.S. § 39-22-5705 · Filing requirements.
- C.R.S. § 39-22-5706 · Parallel credits - insurance premium taxes - definition.
- C.R.S. § 39-22-5707 · Compliance monitoring.
- C.R.S. § 39-22-5708 · Repeal.
- C.R.S. §§ 39-23-101 to 39-23-170 · (Repealed)
- C.R.S. § 39-23.5-101 · Short title.
- C.R.S. § 39-23.5-102 · Definitions.
- C.R.S. § 39-23.5-103 · Tax on transfer of gross estate of domiciliaries - amount - credit - property of a domiciliary defined.
- C.R.S. § 39-23.5-104 · Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined.
- C.R.S. § 39-23.5-105 · Tax upon transfer of gross estate of aliens - amount - property of alien defined.
- C.R.S. § 39-23.5-106 · Tax on generation-skipping transfer - amount - property included in generation-skipping transfer.
- C.R.S. § 39-23.5-107 · Tax returns - date to be filed - extension.
- C.R.S. § 39-23.5-108 · Payment date - extension - installment.
- C.R.S. § 39-23.5-109 · Interest.
- C.R.S. § 39-23.5-110 · Penalty.
- C.R.S. § 39-23.5-111 · Amended returns - final determination.
- C.R.S. § 39-23.5-112 · Refund for overpayment.
- C.R.S. § 39-23.5-113 · Criminal acts relating to returns.
- C.R.S. § 39-23.5-114 · Liability for payment.
- C.R.S. § 39-23.5-115 · Administration by department - action for collection of tax - appeals - limitations.
- C.R.S. § 39-23.5-116 · Deposit of moneys collected - legislative finding.
- C.R.S. § 39-23.5-117 · Estate tax - effective date - applicability.
- C.R.S. § 39-24-101 · Short title.
- C.R.S. § 39-24-102 · Definitions.
- C.R.S. § 39-24-103 · Interpretation.
- C.R.S. § 39-24-104 · Compromise agreement - filing - penalty.
- C.R.S. § 39-24-105 · Arbitration agreement - board of arbitrators.
- C.R.S. § 39-24-106 · Hearings.
- C.R.S. § 39-24-107 · Powers of board.
- C.R.S. § 39-24-108 · Determination of domicile.
- C.R.S. § 39-24-109 · Majority vote.
- C.R.S. § 39-24-110 · Filing of determination.
- C.R.S. § 39-24-111 · Penalties for nonpayment.
- C.R.S. § 39-24-112 · Compromise by parties.
- C.R.S. § 39-24-113 · Compensation and expenses.
- C.R.S. § 39-24-114 · Reciprocal application.
- C.R.S. §§ 39-25-101 to 39-25-120 · (Repealed)
- C.R.S. § 39-26-101 · Short title.
- C.R.S. § 39-26-102 · Definitions.
- C.R.S. § 39-26-102.5 · Change of references from "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986".
- C.R.S. § 39-26-103 · Licenses - fee - revocation - definition.
- C.R.S. § 39-26-103.5 · Qualified purchaser - direct payment permit number - qualifications.
- C.R.S. § 39-26-104 · Property and services taxed - definitions.
- C.R.S. § 39-26-105 · Vendor liable for tax - definitions - repeal.
- C.R.S. § 39-26-105.2 · Remittance of tax - GIS - vendor held harmless - requirements of GIS database - rules - legislative declaration - definitions.
- C.R.S. § 39-26-105.3 · Remittance of tax - electronic database - vendor held harmless - repeal. (Repealed)
- C.R.S. § 39-26-105.4 · Remittance of tax - determination of address - dealer held harmless.
- C.R.S. § 39-26-105.5 · Remittance of sales taxes - electronic funds transfers.
- C.R.S. § 39-26-106 · Schedule of sales tax.
- C.R.S. § 39-26-107 · Rules and regulations.
- C.R.S. § 39-26-108 · Tax cannot be absorbed.
- C.R.S. § 39-26-109 · Reports of vendor - rules.
- C.R.S. § 39-26-110 · Retailer - multiple locations. (Repealed)
- C.R.S. § 39-26-111 · Credit sales.
- C.R.S. § 39-26-112 · Excess tax - remittance - repeal.
- C.R.S. § 39-26-113 · Collection of sales tax - motor vehicles - off-highway vehicles - exemption - process for motor vehicles sold at auction - exception - rules - definition.
- C.R.S. § 39-26-113.5 · Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal. (Repealed)
- C.R.S. § 39-26-114 · Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)
- C.R.S. § 39-26-115 · Deficiency due to negligence.
- C.R.S. § 39-26-116 · Record of sales.
- C.R.S. § 39-26-117 · Tax lien - exemption from lien.
- C.R.S. § 39-26-118 · Recovery of taxes, penalty, and interest - repeal.
- C.R.S. § 39-26-119 · License and tax additional.
- C.R.S. § 39-26-120 · False or fraudulent return, statement - penalty.
- C.R.S. § 39-26-121 · Penalty.
- C.R.S. § 39-26-122 · Administration.
- C.R.S. § 39-26-122.5 · Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration - repeal. (Repealed)
- C.R.S. § 39-26-122.7 · Filing and remittance of remote sales - standard sales tax reporting form for remote sales - delayed distributions - central audit bureau - creation. (Repealed)
- C.R.S. § 39-26-123 · Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions.
- C.R.S. § 39-26-123.1 · Credit of sales and use tax receipts to Colorado water conservation board construction fund - terminates July 1, 1982 - repeal. (Repealed)
- C.R.S. § 39-26-124 · Applicability to banks.
- C.R.S. § 39-26-125 · Limitations.
- C.R.S. § 39-26-126 · Legislative finding as to revenues for old age pension fund.
- C.R.S. § 39-26-127 · Legislation modifying the state sales tax base - no impact on local government sales tax bases - no expansion of local authority to levy sales tax.
- C.R.S. § 39-26-128 · Uniform sales and use tax base - definition. (Repealed)
- C.R.S. § 39-26-129 · Refund for property used in rural broadband service - legislative declaration - tax preference performance statement - definitions - repeal.
- C.R.S. § 39-26-201 · Definitions.
- C.R.S. § 39-26-202 · Authorization of tax.
- C.R.S. § 39-26-203 · Exemptions - definitions. (Repealed)
- C.R.S. § 39-26-204 · Periodic return - collection.
- C.R.S. § 39-26-204.5 · Remittance of tax - electronic database - retailer held harmless.
- C.R.S. § 39-26-204.6 · Remittance of tax - determination of address - motor vehicle dealer held harmless.
- C.R.S. § 39-26-205 · Tax constitutes lien - exemption from lien.
- C.R.S. § 39-26-206 · Failure to make return.
- C.R.S. § 39-26-207 · Penalty interest on unpaid tax.
- C.R.S. § 39-26-208 · Collection of use tax - motor vehicles.
- C.R.S. § 39-26-209 · Rules and regulations.
- C.R.S. § 39-26-210 · Limitations.
- C.R.S. § 39-26-211 · Applicability to banks.
- C.R.S. § 39-26-212 · Legislation modifying the state use tax base - no impact on local government use tax bases - no expansion of local authority to levy use tax.
- C.R.S. §§ 39-26-301 to 39-26-307 · (Repealed)
- C.R.S. § 39-26-401 · Definitions.
- C.R.S. § 39-26-402 · Refund of state sales and use tax for biotechnology - application requirements and procedures.