Source: L. 37: p. 1098, § 1. CSA: C. 144, § 34. L. 45: p. 580, § 5. CRS 53: § 138-6-33. C.R.S. 1963: § 138-5-33. L. 65: p. 1125, § 6. L. 65, 1st Ex. Sess.: p. 17, § 2. L. 77: Entire section R&RE, p. 1825, § 2, effective July 1. L. 83: Entire section amended, p. 1518, § 4, effective March 22; (2) amended, p. 2098, § 7, effective October 13. L. 84: (2) amended, p. 1142, § 5, effective June 7. L. 96: (1) amended, p. 758, § 3, effective May 22. L. 2000: (1) amended and (3) added, p. 1434, § 4, effective May 31. L. 2020: (1)(a) amended and (3) repealed, (HB 20-1174), ch. 104, p. 401, § 3, effective September 14.
Cross references: For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 160, Session Laws of Colorado 1996.
Structure Colorado Code
Article 26 - Sales and Use Tax
§ 39-26-202. Authorization of Tax
§ 39-26-204. Periodic Return - Collection - Repeal
§ 39-26-204.5. Remittance of Tax - Electronic Database - Retailer Held Harmless - Repeal
§ 39-26-204.6. Remittance of Tax - Determination of Address - Motor Vehicle Dealer Held Harmless
§ 39-26-205. Tax Constitutes Lien - Exemption From Lien
§ 39-26-206. Failure to Make Return
§ 39-26-207. Penalty Interest on Unpaid Tax
§ 39-26-208. Collection of Use Tax - Motor Vehicles
§ 39-26-209. Rules and Regulations