Colorado Code
Part 10 - Leveraged Leasing
§ 24-82-1004. Leased Assets Not Subject to Taxation

A qualified state capital asset that is the subject of a leveraged leasing agreement shall be treated for tax purposes as tax-exempt property owned by the state.
Source: L. 2003: Entire part added, p. 1719, § 1, effective May 14.

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Structure Colorado Code

Colorado Code

Title 24 - Government - State

Article 82 - State Property

Part 10 - Leveraged Leasing

§ 24-82-1001. Legislative Declaration - Exclusion of Proceeds of Leveraged Leasing Agreements From Fiscal Year Spending - Voter Approval Not Required

§ 24-82-1002. Definitions

§ 24-82-1003. Leveraged Leasing

§ 24-82-1004. Leased Assets Not Subject to Taxation

§ 24-82-1005. Liability Not Created by Leveraged Leasing Agreement - Indemnification Agreements