Source: L. 35: p. 1014, § 10. CSA: C. 144, § 24. L. 37: p. 1093, § 1. L. 39: p. 503, § 2. CRS 53: § 138-6-23. C.R.S. 1963: § 138-5-23. L. 69: p. 1137, § 2. L. 77: (1)(b) amended, p. 1803, § 2, effective June 19. L. 89: (1)(b.5) added, p. 1509, § 2, effective April 6. L. 92: (1)(a) and (1)(b) amended, p. 2201, § 4, effective April 16. L. 99: (1)(a) amended and (1)(f) added, p. 13, § 4, effective January 1, 2000.
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