Source: L. 2004: Entire section added, p. 768, § 3, effective May 17. L. 2021: Entire section amended, (HB 21-1155), ch. 109, p. 434, § 3, effective May 7.
Cross references: For the legislative declaration contained in the 2004 act enacting this section, see section 1 of chapter 231, Session Laws of Colorado 2004.
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