Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 1033, § 2, effective October 1. L. 2019: (3)(a)(V) amended, (SB 19-011), ch. 1, p. 14, § 23, effective January 31; IP(1) and (2) amended, (SB 19-241), ch. 390, p. 3479, § 63, effective August 2. L. 2020: (3)(a)(XVII) amended and (3)(a)(XVIII) added, (SB 20-086), ch. 67, p. 270, § 2, effective September 14. L. 2020 1st Ex. Sess.: (6) added, (SB 20B-001), ch. 2, p. 16, § 7, effective December 7. L. 2021: (3)(a)(XVII) and (3)(a)(XVIII) amended and (3)(a)(XIX) added, (HB 21-1027), ch. 290, p. 1716, § 4, effective June 22.
Editor's note: This section is similar to former § 12-47-501 as it existed prior to 2018.
Cross references: For the legislative declaration in SB 20B-001, see section 1 of chapter 2, Session Laws of Colorado 2020, First Extraordinary Session.
Structure Colorado Code
Title 44 - Revenue - Regulation of Activities
Part 5 - License Fees and Excise Taxes
§ 44-3-501. State Fees - Rules - One-Time Fee Waiver - Repeal
§ 44-3-502. Fees and Taxes - Allocation
§ 44-3-503. Excise Tax - Records - Rules - Definition
§ 44-3-504. Lien to Secure Payment of Taxes - Exemptions - Recovery