(3.5) The percentage for the credits allowed under subsections (3) and (4) of this section is equal to:
Source: L. 77: Entire article added, p. 1846, § 1, effective January 1, 1978. L. 79: (5) amended, p. 1505, § 1, effective January 1, 1980. L. 84: (2) amended, p. 1030, § 1, effective July 1. L. 86: (2) amended, p. 1137, § 1, effective April 11. L. 88: (5) amended, p. 1344, § 2, effective January 1; (1) amended, p. 1344, § 1, effective July 1. L. 90: (2)(a) and (2)(b) amended and (2)(c) repealed, p. 1747, §§ 1, 2, effective May 25. L. 94: (1) amended, p. 334, § 2, effective March 29. L. 99: (2)(a) and (2)(b) amended, p. 926, § 4, effective May 24. L. 2008: (2)(b) amended, p. 1680, § 5, effective August 5. L. 2021: (2)(b), (3), and (4) amended and (3.5) added, (HB 21-1312), ch. 299, p. 1797, § 12, effective July 1.
Editor's note: Subsection (2)(a) provided for the repeal of subsection (2)(a), effective July 1, 1999. (See L. 99, p. 926 .)
Cross references: (1) For the legislative declaration contained in the 1999 act amending subsections (2)(a) and (2)(b), see section 1 of chapter 235, Session Laws of Colorado 1999.
(2) For the legislative declaration in HB 21-1312, see section 1 of chapter 299, Session Laws of Colorado 2021.
Structure Colorado Code
§ 39-29-101. Legislative Declaration
§ 39-29-103. Tax on Severance of Metallic Minerals
§ 39-29-104. Tax on Severance of Molybdenum Ore
§ 39-29-105. Tax on Severance of Oil and Gas
§ 39-29-106. Tax on the Severance of Coal
§ 39-29-107. Tax on Severance of Oil Shale
§ 39-29-107.5. Credit Allowed for Prior Payment of Impact Assistance
§ 39-29-108. Allocation of Severance Tax Revenues - Definitions - Repeal
§ 39-29-110. Local Government Severance Tax Fund - Creation - Administration - Definitions - Repeal
§ 39-29-111. Withholding of Income From Oil and Gas Interest - Definition
§ 39-29-112. Procedures and Reports
§ 39-29-113. Exemption Prohibited - When
§ 39-29-114. Component Members of a Controlled Group Treated as One Taxpayer