{"data":{"id":"us-co/c.r.s.-39-3-118","jurisdiction":"us-co","citation":"C.R.S. § 39-3-118","heading":"Intangible personal property - exemption.","body":"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.","path":["Title 39 - Taxation","Article 3 - Exemptions","Part 1 - PROPERTY EXEMPT FROM TAXATION"],"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":"82d0c2ff98b90c6190f8ebd33230ba1348e9ea9dbea7435a5406880f2520597f","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-3-117","next":"us-co/c.r.s.-39-3-118.5"},"notice":"GroundRules: Original legal text. Not legal advice."}