The hold harmless provisions of section 39-26-105.4 shall apply to any licensed motor vehicle dealer doing business in this state and making sales of motor vehicles for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.
Source: L. 2009: Entire section added, (HB 09-1230), ch. 232, p. 1066, § 2, effective August 5.
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