(3.5) Any coin-operated vending machine or video or other game machine shall be exempt from the lien created in subsection (1) of this section if:
Source: L. 37: p. 1100, § 1. CSA: C. 144, § 37. L. 39: p. 508, § 5. CRS 53: § 138-6-36. C.R.S. 1963: § 138-5-36. L. 64: p. 327, § 316. L. 69: p. 1138, § 4. L. 77: (3) amended, p. 1803, § 3, effective June 19. L. 89: (3.5) added, p. 1510, § 3, effective April 6. L. 92: (3) amended, p. 2202, § 5, effective April 16.
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