Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 1040, § 2, effective October 1.
Editor's note: This section is similar to former § 12-47-504 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