Colorado Code
Title 39 - Taxation
Article 29 - Severance Tax

§ 39-29-101. Legislative Declaration - Source: L. 77: Entire article added, p. 1844, § 1,...

§ 39-29-102. Definitions - [ Editor's note: This version of the introductory portion to...

§ 39-29-103. Tax on Severance of Metallic Minerals - Percentage tax Amount of gross income on gross income First...

§ 39-29-104. Tax on Severance of Molybdenum Ore - Source: L. 77: Entire article added, p. 1846, § 1,...

§ 39-29-105. Tax on Severance of Oil and Gas - Under $25,000 2% $25,000 and under $100,000 3% $100,000 and...

§ 39-29-106. Tax on the Severance of Coal - (3.5) The percentage for the credits allowed under subsections (3)...

§ 39-29-107. Tax on Severance of Oil Shale - (3.1) The calculation of the daily production subject to the...

§ 39-29-107.5. Credit Allowed for Prior Payment of Impact Assistance - Source: L. 79: Entire section added, p. 1506, § 1,...

§ 39-29-107.8. Refunds - Source: L. 2016: Entire section added, (SB 16-218), ch. 289,...

§ 39-29-108. Allocation of Severance Tax Revenues - Definitions - Repeal - (2.5) Repealed. Source: L. 77: Entire article added, p. 1847,...

§ 39-29-109. Severance Tax Trust Fund - Created - Administration - Distribution of Money - Legislative Declaration - Repeal - (I.5) There is hereby created in the state treasury the...

§ 39-29-109.3. Severance Tax Operational Fund - Core Reserve - Grant Program Reserve - Definitions - Repeal - (1.5) On June 30, 2021, and July 1, 2022, the...

§ 39-29-110. Local Government Severance Tax Fund - Creation - Administration - Definitions - Repeal - (2.5) In accordance with the provisions of section 34-63-102 (5)(b)(I),...

§ 39-29-111. Withholding of Income From Oil and Gas Interest - Definition - Source: L. 77: Entire article added, p. 1850, § 1,...

§ 39-29-112. Procedures and Reports - Source: L. 77: Entire article added, p. 1850, § 1,...

§ 39-29-113. Exemption Prohibited - When - Source: L. 77: Entire article added, p. 1851, § 1,...

§ 39-29-114. Component Members of a Controlled Group Treated as One Taxpayer - Source: L. 77: Entire article added, p. 1851, § 1,...

§ 39-29-115. Penalties and Interest - (1.5) Any person who fails to withhold income and make...

§ 39-29-116. Uranium Mill Tailings Remedial Action Program Fund - Creation - Oversight Committee - Repeal - Source: L. 90: Entire section added, p. 1749, § 1,...