Source: L. 2016: Entire section added, (SB 16-218), ch. 289, p. 1173, § 3, effective June 10. L. 2018: (2)(c) added, (HB 18-1338), ch. 201, p. 1311, § 13, effective May 4.
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