Source: L. 77: Entire article added, p. 1850, § 1, effective January 1, 1978. L. 85: (1) R&RE, p. 1292, § 1, effective June 6. L. 89: (4) added, p. 1518, § 1, effective April 7. L. 2000: (1) and (4) amended, p. 1444, § 3, effective July 1. L. 2007: (1) amended, p. 1410, § 6, effective May 30. L. 2019: (1)(b) amended, (SB 19-024), ch. 31, p. 99, § 2, effective August 2; (1)(b) repealed, (HB 19-1256), ch. 395, p. 3516, § 10, effective August 2. L. 2021: (1)(a) and (3) amended, (HB 21-1156), ch. 117, p. 452, § 1, effective September 7.
Cross references: For the legislative declaration in SB 19-024, see section 1 of chapter 31, Session Laws of Colorado 2019.
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