Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 1037, § 2, effective October 1. L. 2019: (1)(a) and (4)(g) amended, (SB 19-011), ch. 1, p. 14, § 24, effective January 31; (1)(d) amended, (SB 19-142), ch. 421, p. 3686, § 2, effective September 1.
Editor's note: This section is similar to former § 12-47-503 as it existed prior to 2018.
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