{"data":{"id":"us-co/c.r.s.-39-26-101","jurisdiction":"us-co","citation":"C.R.S. § 39-26-101","heading":"Short title.","body":"This article shall be known and may be cited as the \"Emergency Retail Sales Tax Act of 1935\".","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 1 - SALES TAX"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"90729ad3e9bd0e5a98c94c30194e59f9decde001ce3f958e06e1701196332bab","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-25-101-to-39-25-120","next":"us-co/c.r.s.-39-26-102"},"notice":"GroundRules: Original legal text. Not legal advice."}