Source: L. 2009: Entire section added, (HB 09-1298), ch. 417, p. 2312, § 1, effective July 1, 2010. L. 2010: (1)(a) and (1)(c) amended and (3) added, (HB 10-1285), ch. 423, p. 2190, § 4, effective July 1.
Editor's note: Section 7 of chapter 417, Session Laws of Colorado 2009, provides that this section shall not take effect unless the revisor of statutes receives written notice from the executive director of the department of revenue that a sustainable source of revenue has been identified to implement this section; however, section 8 of chapter 423, Session Laws of Colorado 2010, amended section 7 of chapter 417, Session Laws of Colorado 2009, by eliminating the notification requirement. Chapter 417, Session Laws of Colorado 2009, became effective July 1, 2010.
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