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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-3-118: Intangible personal property - exemption.

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Where this section sits in the code
  1. Title 39 - Taxation
  2. Article 3 - Exemptions
  3. Part 1 - PROPERTY EXEMPT FROM TAXATION

Intangible personal property shall be exempt from the levy and collection of property tax. For purposes of this section, "intangible personal property" shall include, but is not limited to, computer software.

Collected 2026-09-14T18:37:45Z. Source file · JSON

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