Colorado Code
Part 2 - Use Tax
§ 39-26-212. Legislation Modifying the State Use Tax Base - No Impact on Local Government Use Tax Bases - No Expansion of Local Authority to Levy Use Tax

Source: L. 2010: Entire section added, (HB 10-1189), ch. 5, p. 39, § 4, effective February 24; entire section added, (HB 10-1190), ch. 6, p. 43, § 5, effective February 24; entire section added, (HB 10-1191), ch. 7, p. 48, § 6, effective February 24; entire section added, (HB 10-1194), ch. 10, p. 60, § 4, effective February 24; entire section added, (HB 10-1195), ch. 11, p. 64, § 5, effective February 24. L. 2013: Entire section amended, (HB 13-1272), ch. 337, p. 1966, § 5, effective January 1, 2014.
Editor's note: The provisions of this section, as added by House Bill 10-1189, House Bill 10-1190, House Bill 10-1191, House Bill 10-1194, and House Bill 10-1195, were harmonized.
Cross references: For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 337, Session Laws of Colorado 2013.

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