Source: L. 37: p. 1100, § 1. CSA: C. 144, § 36. L. 39: p. 507, § 4. CRS 53: § 138-6-35. C.R.S. 1963: § 138-5-35. L. 67: pp. 333, 523, §§ 2, 2. L. 72: p. 573, § 64. L. 84: (1)(a) amended, p. 1022, § 1, effective January 1, 1985. L. 85: (4) and (5) added, p. 1258, § 14, effective January 1, 1986. L. 96: (5)(a) amended, p. 167, § 10, effective July 1. L. 2004: (2) amended, p. 1045, § 17, effective July 1. L. 2019: (2) amended, (HB 19-1240), ch. 264, p. 2501, § 7, effective June 1. L. 2020: (5)(a) amended, (HB 20-1174), ch. 104, p. 400, § 2, effective September 14. L. 2021: (2)(b)(II) repealed and (2)(b)(III) added, (SB 21-282), ch. 394, p. 2620, § 2, effective June 30.
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