Source: L. 35: p. 1007, § 5. CSA: C. 144, § 6. L. 37: p. 1083, § 1. L. 45: p. 579, § 3. CRS 53: § 138-6-6. C.R.S. 1963: § 138-5-6. L. 65: p. 1123, § 2. L. 65, 1st Ex. Sess.: p. 16, § 1. L. 77: (1) R&RE, p. 1825, § 1, effective July 1. L. 83: (1) amended, p. 1518, § 3, effective March 22; (1)(b) amended, p. 2097, § 6, effective October 13. L. 84: (1)(b) amended, p. 1142, § 3, effective June 7. L. 88: (2)(b) amended, p. 1328, § 2, effective April 4. L. 2000: (1)(a) amended and (3) added, p. 1431, § 3, effective May 31. L. 2001: (2)(a) amended, p. 1280, § 57, effective June 5. L. 2002: (3)(a) and (3)(b)(V) amended, p. 328, § 1, effective April 19. L. 2003: (2)(a) amended, p. 2636, § 2, effective June 5. L. 2009: (2)(a) amended, (SB 09-212), ch. 3, p. 6, § 2, effective February 26. L. 2010: (1)(a)(I) amended and (3) repealed, (SB 10-212), ch. 412, pp. 2036, 2032, §§ 11, 1, effective July 1.
Structure Colorado Code
Article 26 - Sales and Use Tax
§ 39-26-103. Licenses - Fee - Revocation - Definition
§ 39-26-103.5. Qualified Purchaser - Direct Payment Permit Number - Qualifications
§ 39-26-104. Property and Services Taxed - Definitions - Repeal
§ 39-26-105. Vendor Liable for Tax - Definitions - Repeal
§ 39-26-105.3. Remittance of Tax - Electronic Database - Vendor Held Harmless - Repeal
§ 39-26-105.4. Remittance of Tax - Determination of Address - Dealer Held Harmless
§ 39-26-105.5. Remittance of Sales Taxes - Electronic Funds Transfers
§ 39-26-106. Schedule of Sales Tax
§ 39-26-107. Rules and Regulations
§ 39-26-108. Tax Cannot Be Absorbed
§ 39-26-108. Tax Cannot Be Absorbed
§ 39-26-109. Reports of Vendor
§ 39-26-112. Excess Tax - Remittance - Repeal
§ 39-26-113.5. Refund of State Sales Taxes for Vehicles Used in Interstate Commerce - Fund
§ 39-26-115. Deficiency Due to Negligence
§ 39-26-117. Tax Lien - Exemption From Lien
§ 39-26-118. Recovery of Taxes, Penalty, and Interest - Repeal
§ 39-26-119. License and Tax Additional
§ 39-26-120. False or Fraudulent Return, Statement - Penalty
§ 39-26-124. Applicability to Banks
§ 39-26-126. Legislative Finding as to Revenues for Old Age Pension Fund