Source: L. 77: Entire article added, p. 1850, § 1, effective January 1, 1978. L. 83: (1) amended, p. 1545, § 1, effective May 20. L. 86: (6) added, p. 1136, § 2, effective April 1. L. 2012: (1) amended and (7) added, (HB 12-1314), ch. 250, p. 1244, § 1, effective August 8. L. 2020: (2) amended, (HB 20-1175), ch. 88, p. 356, § 3, effective September 14.
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