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- C.R.S. § 39-26-403 · Refund of state sales and use tax for medical technology and clean technology - application requirements and procedures - legislative declaration - repeal. (Repealed)
- C.R.S. § 39-26-404 · Repeal of part.
- C.R.S. § 39-26-501 · Definitions. (Repealed)
- C.R.S. § 39-26-502 · Fiscal years commencing on or after July 1, 1999 - temporary refund of state sales and use tax paid for pollution control equipment to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)
- C.R.S. § 39-26-601 · Definitions. (Repealed)
- C.R.S. § 39-26-602 · Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)
- C.R.S. § 39-26-701 · Definitions.
- C.R.S. § 39-26-702 · Department of revenue - rules.
- C.R.S. § 39-26-703 · Disputes and refunds - repeal.
- C.R.S. § 39-26-704 · Miscellaneous sales tax exemptions - governmental entities - hotel residents - schools - exchange of property.
- C.R.S. § 39-26-705 · Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods.
- C.R.S. § 39-26-706 · Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins.
- C.R.S. § 39-26-707 · Food, meals, beverages, and packaging - definitions.
- C.R.S. § 39-26-708 · Construction and building materials - legislative declaration - definition.
- C.R.S. § 39-26-709 · Machinery and machine tools - definitions.
- C.R.S. § 39-26-710 · Railroads - construction and building materials - tangible personal property - work equipment - rolling stock.
- C.R.S. § 39-26-711 · Aircraft - tangible personal property.
- C.R.S. § 39-26-711.5 · Aircraft - use outside state.
- C.R.S. § 39-26-711.8 · Aircraft - use outside state - on-demand air carriers.
- C.R.S. § 39-26-711.9 · Historic aircraft on loan for public display - definition.
- C.R.S. § 39-26-712 · Trailers and trucks.
- C.R.S. § 39-26-713 · Tangible personal property.
- C.R.S. § 39-26-714 · Vending machines - definitions.
- C.R.S. § 39-26-715 · Fuel and oil - definitions.
- C.R.S. § 39-26-716 · Agriculture and livestock - special fuels - definitions.
- C.R.S. § 39-26-717 · Drugs and medical and therapeutic devices - legislative declaration - definitions.
- C.R.S. § 39-26-718 · Charitable organizations - association or organization of parents and teachers of public school students.
- C.R.S. § 39-26-719 · Motor vehicles - tax preference performance statement - definitions - repeal.
- C.R.S. § 39-26-720 · Bingo equipment.
- C.R.S. § 39-26-721 · Manufactured homes and tiny homes.
- C.R.S. § 39-26-722 · Cleanrooms - definitions - repeal. (Repealed)
- C.R.S. § 39-26-723 · Colorado wood products - tax preference performance statement - legislative declaration - repeal.
- C.R.S. § 39-26-724 · Components used to produce energy from a renewable energy source - definitions.
- C.R.S. § 39-26-725 · Sales related to a school - definitions.
- C.R.S. § 39-26-726 · Medical marijuana - debilitating conditions and ability to purchase.
- C.R.S. § 39-26-727 · Tribal exemption - motor vehicles - partial interest - definition - legislative declaration.
- C.R.S. § 39-26-728 · Property for use in space flight - definitions - repeal.
- C.R.S. § 39-26-729 · Retail sales of marijuana.
- C.R.S. § 39-26-730 · Sales and use tax exemption forms - simplification - legislative declaration.
- C.R.S. § 39-26-731 · Eligible decarbonizing building materials - tax preference performance statement - legislative declaration - definition - repeal.
- C.R.S. § 39-26-732 · Heat pump systems - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-26-733 · Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal.
- C.R.S. § 39-26-734 · Rebuilding from declared wildfire disaster - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-26-735 · Destination management fees - tax preference performance statement - legislative declaration.
- C.R.S. §§ 39-26-801 to 39-26-804 · (Repealed)
- C.R.S. § 39-26-900.3 · Definitions.
- C.R.S. § 39-26-901 · Temporary adjustment of rates of state sales and use taxes - refund of excess state revenues - legislative declaration - definition - repeal.
- C.R.S. §§ 39-26.1-101 to 39-26.1-113 · (Repealed)
- C.R.S. § 39-27-101 · Construction - definitions.
- C.R.S. § 39-27-102 · Tax imposed on gasoline and special fuel - deposits - penalties.
- C.R.S. § 39-27-102.5 · Exemptions on tax imposed - ex-tax purchases - performance statement - definition - repeal.
- C.R.S. § 39-27-103 · Refunds - penalties - checkoff - limits on collections - performance statement.
- C.R.S. § 39-27-103.5 · Refunds of the tax paid on special fuel. (Repealed)
- C.R.S. § 39-27-104 · License and deposit - exception.
- C.R.S. § 39-27-105 · Collection of tax on gasoline and special fuel - rules.
- C.R.S. § 39-27-105.3 · Remittance of tax on gasoline and special fuel - electronic funds transfers. (Repealed)
- C.R.S. § 39-27-105.5 · Lien to secure payment of taxes - exemption - recovery.
- C.R.S. § 39-27-106 · Distributor trustee of tax. (Repealed)
- C.R.S. § 39-27-107 · When users other than distributors must report.
- C.R.S. § 39-27-108 · Penalty for failure to report or pay tax.
- C.R.S. § 39-27-109 · Reports by carriers. (Repealed)
- C.R.S. § 39-27-109.7 · Data collection services.
- C.R.S. § 39-27-110 · Inspection of records.
- C.R.S. § 39-27-111 · Tax in lieu of all other taxes imposed.
- C.R.S. § 39-27-112 · Payment of expenses and distribution of funds.
- C.R.S. § 39-27-113 · Tax lien - priority. (Repealed)
- C.R.S. § 39-27-114 · False oath.
- C.R.S. § 39-27-115 · Night deliveries. (Repealed)
- C.R.S. § 39-27-116 · Authority of executive director - enforcement.
- C.R.S. § 39-27-117 · Filing with executive director - when deemed to have been made.
- C.R.S. § 39-27-118 · Exchange of information. (Repealed)
- C.R.S. § 39-27-119 · Not applicable to interstate commerce.
- C.R.S. § 39-27-120 · Penalties.
- C.R.S. § 39-27-121 · State treasurer custodian of deposits.
- C.R.S. § 39-27-122 · Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules.
- C.R.S. § 39-27-123 · Department of transportation - special fuels - impact - report. (Repealed)
- C.R.S. §§ 39-27-201 to 39-27-218 · (Repealed)
- C.R.S. § 39-27-301 · Definitions.
- C.R.S. § 39-27-302 · Agreements between jurisdictions.
- C.R.S. § 39-27-303 · Tax imposed.
- C.R.S. § 39-27-304 · Provisions of agreements.
- C.R.S. § 39-27-305 · Credit for purchases.
- C.R.S. § 39-27-306 · Tax and fee collection.
- C.R.S. § 39-27-307 · Compliance.
- C.R.S. § 39-27-308 · Appeals.
- C.R.S. § 39-27-309 · Exchange of information.
- C.R.S. § 39-27-310 · Construction of this part 3 - rules and regulations.
- C.R.S. § 39-28-101 · Definitions.
- C.R.S. § 39-28-102 · Licensing of wholesalers - rules - fines.
- C.R.S. § 39-28-102.5 · Licensing of wholesale subcontractors - rules - fines - fund - transfer.
- C.R.S. § 39-28-103 · Tax levied.
- C.R.S. § 39-28-103.3 · Inventory tax - definition.
- C.R.S. § 39-28-103.5 · Tax levied - state constitution.
- C.R.S. § 39-28-104 · Evidence of payment of tax - credits - redemptions - repeal.
- C.R.S. § 39-28-104.5 · Federal requirements - placement of labels - penalty.
- C.R.S. § 39-28-105 · Use of metering machines.
- C.R.S. § 39-28-106 · Nonresident wholesalers.
- C.R.S. § 39-28-107 · Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation.
- C.R.S. § 39-28-108 · Penalty.
- C.R.S. § 39-28-109 · Records - examination - returns.