Source: L. 2010: Entire section added, (HB 10-1189), ch. 5, p. 39, § 3, effective February 24; entire section added, (HB 10-1190), ch. 6, p. 42, § 4, effective February 24; entire section added, (HB 10-1191), ch. 7, p. 47, § 5, effective February 24; entire section added, (HB 10-1194), ch. 10, p. 60, § 3, effective February 24; entire section added, (HB 10-1195), ch. 11, p. 63, § 4, effective February 24. L. 2013: Entire section amended, (HB 13-1272), ch. 337, p. 1965, § 4, effective January 1, 2014.
Editor's note: The provisions of this section, as added by House Bill 10-1189, House Bill 10-1190, House Bill 10-1191, House Bill 10-1194, and House Bill 10-1195, were harmonized.
Cross references: For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 337, Session Laws of Colorado 2013.
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