{"data":{"id":"us-co/c.r.s.-39-26-204.6","jurisdiction":"us-co","citation":"C.R.S. § 39-26-204.6","heading":"Remittance of tax - determination of address - motor vehicle dealer held harmless.","body":"The hold harmless provisions of section 39-26-105.4 shall apply to any licensed motor vehicle dealer doing business in this state and making sales of motor vehicles for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 2 - USE 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":"24c2dff6356b48412b6e6849fea22ce4d83769f7815b2f2b8e4c716a66f24c8a","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-204.5","next":"us-co/c.r.s.-39-26-205"},"notice":"GroundRules: Original legal text. Not legal advice."}