{"data":{"id":"us-co/c.r.s.-39-26-601","jurisdiction":"us-co","citation":"C.R.S. § 39-26-601","heading":"Definitions. (Repealed)","body":"","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 6 - SALES AND USE TAX REFUND FOR TANGIBLE PERSONAL PROPERTY USED FOR RESEARCH AND DEVELOPMENT"],"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":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-502","next":"us-co/c.r.s.-39-26-602"},"notice":"GroundRules: Original legal text. Not legal advice."}