The general assembly finds that sections 39-26-105 (1), 39-26-106 (2)(a), 39-26-109, 39-26-112, 39-26-717 (1), and 39-26-714 (1) repeal no law that provides revenue for the old age pension fund and amend no law so as to reduce the revenue provided for the old age pension fund, except as is allowed by article XXIV of the state constitution.
Source: L. 65: p. 1127, § 9. C.R.S. 1963: § 138-5-43. L. 76: Entire section amended, p. 319, § 77, effective May 20. L. 77: Entire section amended, p. 1810, § 2, effective May 14. L. 79: Entire section amended, p. 1429, § 12, effective July 3. L. 2002: Entire section amended, p. 1363, § 21, effective July 1. L. 2004: Entire section amended, p. 1045, § 16, 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