Colorado Code
Article 29 - Severance Tax
§ 39-29-105. Tax on Severance of Oil and Gas

Under $25,000 2%
$25,000 and under $100,000 3%
$100,000 and under $300,000 4%
$300,000 and over 5%





Under $25,000 2% $25,000 and under $100,000 3% $100,000 and under $300,000 4% $300,000 and over 5%
Source: L. 77: Entire article added, p. 1846, § 1, effective January 1, 1978. L. 82: Entire section amended, p. 578, § 2, effective January 1, 1983. L. 84: (2) amended, p. 1028, § 1, effective January 1, 1985. L. 2000: Entire section amended, p. 1442, § 2, effective July 1. L. 2008: (1)(b) amended, p. 1680, § 4, effective August 5.

Structure Colorado Code