Nothing in this article shall be construed to affect any right, duty, or liability arising under statutes in effect immediately prior to January 1, 1965, but the same shall be continued and concluded under such prior statutes. Nothing in this article shall revive or reinstate any right or liability previously barred by statute.
Source: L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-96.
Structure Colorado Code
Part 6 - Procedure and Administration
§ 39-22-602. Failure to Make Return - Director May Make
§ 39-22-603. Returns Not Made Under Oath
§ 39-22-603.5. Frivolous Returns
§ 39-22-604.5. Withholding Tax - Transfers of Colorado Real Property - Nonresident Transferors
§ 39-22-605. Failure by Individual to Pay Estimated Income Tax
§ 39-22-606. Failure by Corporation to Pay Estimated Income Tax
§ 39-22-607. Estimated Tax Deposited With Treasurer
§ 39-22-608. Form, Place, and Date of Filing Return - Extension - Electronic Filing
§ 39-22-609. Payment of Tax - Applicable When
§ 39-22-610. Relief for Members of the Armed Forces of the United States - When
§ 39-22-611. Property Exempt From Ad Valorem Taxes
§ 39-22-621. Interest and Penalties
§ 39-22-623. Disposition of Collections - Definition
§ 39-22-624. Prior Rights and Liabilities Not Affected
§ 39-22-625. Application of Article - Effective Date
§ 39-22-626. Applicability of Amendments to This Article to Income Tax Years
§ 39-22-651. Short Title - Citation
§ 39-22-653. Taxpayer Disclosure of Reportable or Listed Transactions
§ 39-22-654. Additional Listed Transactions - Report
§ 39-22-655. Penalty for Failure to Disclose a Reportable or Listed Transaction
§ 39-22-656. Material Advisor - Disclosure of Reportable or Listed Transactions
§ 39-22-657. Material Advisor - Maintenance of List
§ 39-22-658. Material Advisor - Penalties
§ 39-22-659. Waiver, Reduction, or Compromise of Penalty for Reasonable Cause