Source: L. 90: Entire section added, p. 1749, § 1, effective May 2. L. 93: (1) to (4) and (6) amended, p. 446, § 3, effective April 19. L. 94: (4) amended, p. 2805, § 578, effective July 1. L. 97: (2) amended, p. 336, § 1, effective April 16. L. 99: (6) amended, p. 204, § 1, effective March 31. L. 2002: (6) amended, p. 140, § 1, effective March 27. L. 2007: (4) amended, p. 191, § 29, effective March 22; (3)(d), (4), and (6) amended, p. 1367, § 2, effective May 29. L. 2011: (3)(a) and (3)(d) amended, (SB 11-238), ch. 300, p. 1446, § 4, effective June 8. L. 2016: (3)(a) and (6) amended and (4) repealed, (HB 16-1141), ch. 128, p. 365, § 3, effective August 10.
Editor's note: Subsection (4)(a.5)(I)(B) provided for the repeal of subsection (4)(a.5)(I), effective July 1, 2007 (See L. 2007, p. 1367 .), but the entire subsection (4) was repealed in 2016.
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