Colorado Code
Article 26 - Sales and Use Tax
Part 2 - Use Tax

§ 39-26-201. Definitions - In addition to the definitions in section 39-26-102, as used...

§ 39-26-202. Authorization of Tax - Source: L. 37: p. 1098, § 1. CSA: C. 144,...

§ 39-26-204. Periodic Return - Collection - Repeal - Source: L. 37: p. 1100, § 1. CSA: C. 144,...

§ 39-26-204.5. Remittance of Tax - Electronic Database - Retailer Held Harmless - Repeal - Source: L. 2004: Entire section added, p. 768, § 3,...

§ 39-26-204.6. Remittance of Tax - Determination of Address - Motor Vehicle Dealer Held Harmless - The hold harmless provisions of section 39-26-105.4 shall apply to...

§ 39-26-205. Tax Constitutes Lien - Exemption From Lien - (3.5) Any coin-operated vending machine or video or other game...

§ 39-26-206. Failure to Make Return - Any person who willfully fails or refuses to make the...

§ 39-26-207. Penalty Interest on Unpaid Tax - Any tax due and unpaid under this part 2 shall...

§ 39-26-208. Collection of Use Tax - Motor Vehicles - Source: L. 37: p. 1101, § 1. CSA: C. 144,...

§ 39-26-209. Rules and Regulations - The administration of this part 2 is vested in the...

§ 39-26-210. Limitations - The taxes for any period, together with the interest thereon...

§ 39-26-211. Applicability to Banks - The provisions of this part 2 shall apply to national...

§ 39-26-212. Legislation Modifying the State Use Tax Base - No Impact on Local Government Use Tax Bases - No Expansion of Local Authority to Levy Use Tax - Source: L. 2010: Entire section added, (HB 10-1189), ch. 5,...