Colorado Code
Title 39 - Taxation

§ 39-22-526. Credit for Environmental Remediation of Contaminated Land - Definition - Repeal - (I) The property where the environmental remediation takes place must...

§ 39-22-529. Business Expense Deduction - Labor Services - Unauthorized Alien - Definitions - Source: Referred 2006: Entire section added, L. 2006, 1st Ex....

§ 39-22-530. Credit for Employers That Hire Persons With Intellectual and Developmental Disabilities - Definitions - Source: L. 2008: Entire section added, p. 2203, § 1,...

§ 39-22-531. Colorado Job Growth Incentive Tax Credit - Rules - Definitions - Repeal - Source: L. 2009: Entire section added, (HB 09-1001), ch. 220,...

§ 39-22-532. Advanced Industry Investment Tax Credit - Definitions - Source: L. 2009: Entire section added, (HB 09-1105), ch. 378,...

§ 39-22-533. Instream Flow Incentive Tax Credit for Water Rights Holders - Rules - Definitions - Repeal - Source: L. 2009: Entire section added and (6) amended, (HB...

§ 39-22-535. Credit for Purchase of Uniquely Valuable Motor Vehicle Registration Numbers - Source: L. 2013: Entire section added, (SB 13-170), ch. 254,...

§ 39-22-536. Credit for Food Contributed to Hunger-Relief Charitable Organizations - Definitions - Repeal - Source: L. 2014: Entire section added, (HB 14-1119), ch. 286,...

§ 39-22-537.5. Credit for Personal Property Taxes Paid - Legislative Declaration - Definitions - Repeal - Source: L. 2017: Entire section added, (SB 17-267), ch. 267,...

§ 39-22-538. Credit for Health-Care Preceptors Working in Health Professional Shortage Areas - Legislative Declaration - Definitions - Source: L. 2016: Entire section added, (HB 16-1142), ch. 229,...

§ 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs - Legislative Declaration - Definitions - Repeal - Source: L. 2018: Entire section added, (HB 18-1217), ch. 287,...

§ 39-22-540. Credit - Organ Donor - Leave of Absence Period - Legislative Declaration - Definitions - Source: L. 2018: Entire section added, (HB 18-1202), ch. 310,...

§ 39-22-541. Credit for Retrofitting a Residence to Increase a Residence's Visitability - Legislative Declaration - Definitions - Repeal - Source: L. 2018: Entire section added, (HB 18-1267), ch. 345,...

§ 39-22-542. Tax Credit for Conversion Costs for Employee Business Ownership - Definitions - Declaration - Repeal - Source: L. 2021: Entire section added, (HB 21-1311), ch. 298,...

Part 6 - Procedure and Administration

§ 39-22-601. Returns - (4.5) Repealed. Source: L. 64: R&RE, p. 780, § 1....

§ 39-22-602. Failure to Make Return - Director May Make - Source: L. 64: R&RE, p. 783, § 1. C.R.S. 1963:...

§ 39-22-603. Returns Not Made Under Oath - Wherever in this article it is required that a return...

§ 39-22-603.5. Frivolous Returns - Source: L. 2002: Entire section added, p. 530, § 2,...

§ 39-22-604. Withholding Tax - Requirement to Withhold - Tax Lien - Exemption From Lien - Definitions - Source: L. 64: R&RE, p. 784, § 1. C.R.S. 1963:...

§ 39-22-604.3. Innovation Reinvestment - Withholding - Transfers - Bioscience - Clean Technology - Short Title - Legislative Declaration - Definitions - Repeal - Source: L. 2011: Entire section added, (SB 11-047), ch. 213,...

§ 39-22-604.5. Withholding Tax - Transfers of Colorado Real Property - Nonresident Transferors - Source: L. 92: Entire section added, p. 2274, § 1,...

§ 39-22-605. Failure by Individual to Pay Estimated Income Tax - Installment Due date 1st April 15 2nd June 15 3rd...

§ 39-22-606. Failure by Corporation to Pay Estimated Income Tax - Installment Due date 1st April 15 2nd June 15 3rd...

§ 39-22-607. Estimated Tax Deposited With Treasurer - All moneys remitted as payments of estimated tax shall be...

§ 39-22-608. Form, Place, and Date of Filing Return - Extension - Electronic Filing - Source: L. 64: R&RE, p. 794, § 1. C.R.S. 1963:...

§ 39-22-609. Payment of Tax - Applicable When - Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963:...

§ 39-22-610. Relief for Members of the Armed Forces of the United States - When - Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963:...

§ 39-22-611. Property Exempt From Ad Valorem Taxes - Notwithstanding any other provisions of law, all intangible personal property,...

§ 39-22-621. Interest and Penalties - Source: L. 64: R&RE, p. 799, § 1. C.R.S. 1963:...

§ 39-22-622. Refunds - (I) To any return that is being audited; (II) To...

§ 39-22-623. Disposition of Collections - Definition - Source: L. 64: R&RE, p. 809, § 1. C.R.S. 1963:...

§ 39-22-624. Prior Rights and Liabilities Not Affected - Nothing in this article shall be construed to affect any...

§ 39-22-625. Application of Article - Effective Date - This article shall apply only with respect to taxable years...

§ 39-22-626. Applicability of Amendments to This Article to Income Tax Years - For purposes of determining the applicability of any addition to,...

§ 39-22-627. Temporary Adjustment of Rate of Income Tax - Refund of Excess State Revenues - Authority of Executive Director - Source: L. 2005: Entire section added, p. 1362, § 3,...

§ 39-22-628. Direct Deposit of Refund to Collegeinvest Savings Accounts - Modification of Individual Income Tax Return Forms - Legislative Declaration - Definition - Source: L. 2013: Entire section added, (SB 13-206), ch. 345,...

§ 39-22-651. Short Title - Citation - This subpart 2 shall be comprised of sections 39-22-651 to...

§ 39-22-652. Definitions - For purposes of this subpart 2, unless the context otherwise...

§ 39-22-653. Taxpayer Disclosure of Reportable or Listed Transactions - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-654. Additional Listed Transactions - Report - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-655. Penalty for Failure to Disclose a Reportable or Listed Transaction - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-656. Material Advisor - Disclosure of Reportable or Listed Transactions - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-657. Material Advisor - Maintenance of List - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-658. Material Advisor - Penalties - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-659. Waiver, Reduction, or Compromise of Penalty for Reasonable Cause - Upon making a record of its actions, and upon reasonable...

Part 7 - Colorado Nongame Conservation and Wildlife Restoration Voluntary Contribution

§ 39-22-701. Legislative Declaration - Source: L. 77: Entire part added, p. 1807, § 1,...

§ 39-22-702. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-703. Contributions Credited to Colorado Nongame Conservation and Wildlife Restoration Cash Fund - Administration - Transfer - Source: L. 77: Entire part added, p. 1808, § 1,...

§ 39-22-704. Repeal of Part - This part 7 is repealed, effective January 1, 2023, unless...

Part 8 - Domestic Abuse Program Voluntary Contribution

§ 39-22-801. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-802. Contributions Credited to Colorado Domestic Abuse Program Fund - Creation - Appropriation - Source: L. 2000: Entire part RC&RE, p. 1013, § 7,...

§ 39-22-803. Repeal of Part - This part 8 is repealed, effective January 1 of the...

Part 10 - Limitation on Voluntary Contribution Programs

§ 39-22-1001. Limitations on Voluntary Contribution Programs - Queue - Notice - Reestablishment of Certain Programs - Source: L. 85: Entire part added, p. 1278, § 4,...

Part 13 - Homeless Prevention Activities Program Fund - Voluntary Contribution

§ 39-22-1301. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-1302. Contributions Credited to Homeless Prevention Activities Program Fund - Creation - Appropriation - Source: L. 89: Entire part added, p. 1228, § 2,...

Part 18 - Special Olympics Colorado Voluntary Contribution

§ 39-22-1801. Legislative Declaration - The general assembly hereby finds, determines, and declares that Special...

§ 39-22-1802. Voluntary Contribution Designation - Procedure - Effective Date - For income tax years commencing on or after January 1,...

§ 39-22-1803. Contributions Credited to the Special Olympics Colorado Fund - Creation - Appropriation - Source: L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133,...

§ 39-22-1804. Repeal of Part - This part 18 is repealed, effective January 1 of the...

Part 19 - Western Slope Military Veterans' Cemetery Voluntary Contribution

§ 39-22-1901. Legislative Declaration - The general assembly hereby finds and declares that there is...

§ 39-22-1902. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-1903. Contributions Credited to the Fund - Appropriation - The department of revenue shall determine annually the total amount...

Part 20 - Refund of Revenues in Excess of State Fiscal Year Spending Limitation

§ 39-22-2001. Legislative Declaration - Revenues Exceeding Tabor Limit - Sales Tax Refund - Source: L. 99: Entire part added, p. 1305, § 1,...

§ 39-22-2002. Fiscal Years Commencing on or After July 1, 1998 - State Sales Tax Refund - Authority of Executive Director - Source: L. 99: Entire part added, p. 1307, § 1,...

§ 39-22-2003. State Sales Tax Refund - Offset Against State Income Tax - Qualified Individuals - (1.5) For purposes of this section, "adjusted gross income" means:...

Part 21 - Colorado Affordable Housing Tax Credit

§ 39-22-2101. Definitions - As used in this part 21, unless the context otherwise...

§ 39-22-2102. Credit Against Tax - Affordable Housing Developments - Source: L. 2000: Entire part added, p. 876, § 1,...

§ 39-22-2103. Recapture - Source: L. 2000: Entire part added, p. 878, § 1,...

§ 39-22-2104. Filing Requirements - An owner of a qualified development to which a credit...

§ 39-22-2105. Parallel Credits - Insurance Premium Taxes - Source: L. 2000: Entire part added, p. 879, § 1,...

§ 39-22-2106. Rules - The authority and the executive director of the department, in...

§ 39-22-2107. Compliance Monitoring - The authority, in consultation with the department, shall monitor and...

§ 39-22-2108. Report to the General Assembly - Source: L. 2014: Entire section added, (HB 14-1017), ch. 277,...

Part 22 - Pet Overpopulation Fund Voluntary Contribution

§ 39-22-2201. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-2202. Contributions Credited to the Fund - Administration - Transfer - The department of revenue shall determine annually the total amount...

§ 39-22-2203. Repeal of Part - This part 22 is repealed, effective January 1 of the...

Part 24 - Colorado Healthy Rivers Fund Voluntary Contribution

§ 39-22-2401. Legislative Declaration - The general assembly hereby finds and declares that the natural...

§ 39-22-2402. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-2403. Contributions Credited to Colorado Healthy Rivers Fund - Creation - Appropriation - Source: L. 2002: Entire part added, p. 1097, § 1,...

§ 39-22-2404. Repeal of Part - This part 24 is repealed, effective January 1 of the...

Part 29 - Alzheimer's Association Voluntary Contribution

§ 39-22-2901. Voluntary Contribution Designation - Procedure - For income tax years that commence on or after January...

§ 39-22-2902. Contributions Credited to the Alzheimer's Association Fund - Creation - Appropriation - Source: L. 2005: Entire part added, p. 496, § 2,...

§ 39-22-2903. Repeal of Part - This part 29 is repealed, effective January 1 of the...

Part 30 - Military Family Relief Voluntary Contribution

§ 39-22-3001. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3002. Contributions Credited to the Military Family Relief Fund - Appropriation - Source: L. 2005: Entire part added, p. 654, § 2,...

§ 39-22-3003. Repeal of Part - This part 30 is repealed, effective January 1 of the...

Part 32 - National Multiple Sclerosis Society Voluntary Contribution

§ 39-22-3201. Legislative Declaration - The general assembly hereby finds and declares that the quality...

§ 39-22-3202. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3203. Contributions Credited to the Colorado Multiple Sclerosis Fund - Creation - Appropriation - Source: L. 2006: Entire part added, p. 829, § 1,...

§ 39-22-3204. Repeal of Part - This part 32 is repealed, effective January 1, 2022, unless...

Part 33 - Colorado Cancer Fund Voluntary Contribution

§ 39-22-3301. Legislative Declaration - Source: L. 2007: Entire part added, p. 1500, § 1,...

§ 39-22-3302. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3303. Contributions Credited to the Colorado Cancer Fund - Creation - Appropriation - Source: L. 2007: Entire part added, p. 1501, § 1,...

§ 39-22-3304. Repeal of Part - This part 33 is repealed, effective January 1 of the...

Part 36 - Make-a-Wish Foundation of Colorado Voluntary Contribution

§ 39-22-3601. Legislative Declaration - Source: L. 2009: Entire part added, (HB 09-1043), ch. 394,...

§ 39-22-3602. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3603. Contributions Credited to the Make-a-Wish Foundation of Colorado Fund - Creation - Appropriation - Source: L. 2009: Entire part added, (HB 09-1043), ch. 394,...

§ 39-22-3604. Repeal of Part - This part 36 is repealed, effective January 1 of the...

Part 38 - Unwanted Horse Fund Voluntary Contribution

§ 39-22-3801. Legislative Declaration - Source: L. 2010: Entire part added, (SB 10-139), ch. 305,...

§ 39-22-3802. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3803. Contributions Credited to the Unwanted Horse Fund - Creation - Appropriation - Source: L. 2010: Entire part added, (SB 10-139), ch. 305,...

§ 39-22-3804. Repeal of Part - This part 38 is repealed, effective January 1 of the...

Part 43 - American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund Voluntary Contribution

§ 39-22-4301. Legislative Declaration - Source: L. 2012: Entire part added, (HB 12-1006), ch. 142,...

§ 39-22-4302. Voluntary Contribution Designation - Procedure - Effective Date - For income tax years commencing on or after January 1,...

§ 39-22-4303. Contributions Credited to the American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund - Creation - Appropriation - Source: L. 2012: Entire part added, (HB 12-1006), ch. 142,...

§ 39-22-4304. Repeal of Part - This part 43 is repealed, effective January 1 of the...

Part 44 - Colorado for Healthy Landscapes Fund Voluntary Contribution

§ 39-22-4401. Legislative Declaration - Source: L. 2012: Entire part added, (HB 12-1290), ch. 140,...

§ 39-22-4402. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-4403. Contributions Credited to the Colorado for Healthy Landscapes Fund - Creation - Appropriation - Source: L. 2012: Entire part added, (HB 12-1290), ch. 140,...

§ 39-22-4404. Repeal of Part - This part 44 is repealed, effective January 1 of the...

Part 45 - Habitat for Humanity of Colorado Voluntary Contribution

§ 39-22-4501. Legislative Declaration - Source: L. 2013: Entire part added, (SB 13-029), ch. 45,...

§ 39-22-4502. Voluntary Contribution Designation - Procedure - Effective Date - For income tax years commencing on or after January 1,...

§ 39-22-4503. Contributions Credited to the Habitat for Humanity of Colorado Fund - Creation - Appropriation - Source: L. 2013: Entire part added, (SB 13-029), ch. 45,...

§ 39-22-4504. Repeal of Part - This part 45 is repealed, effective January 1 of the...

Part 46 - Colorado Youth Corps Association Voluntary Contribution

§ 39-22-4601. Legislative Declaration - Source: L. 2014: Entire part added, (HB 14-1092), ch. 131,...

§ 39-22-4602. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-4603. Contributions Credited to the Colorado Youth Conservation Corps Fund - Creation - Appropriation - Source: L. 2014: Entire part added, (HB 14-1092), ch. 131,...

§ 39-22-4604. Repeal of Part - This part 46 is repealed, effective January 1 of the...

Part 47 - First-Time Home Buyer Savings Account

§ 39-22-4701. Short Title - The short title of this part 47 is the "First-time...

§ 39-22-4702. Legislative Declaration - The general assembly declares that the purpose for allowing taxable...

§ 39-22-4703. Definitions - As used in this part 47, unless the context otherwise...

§ 39-22-4704. First-Time Home Buyer Savings Account - Source: L. 2016: Entire part added, (HB 16-1467), ch. 321,...

§ 39-22-4705. Eligible Expenses - Penalties for Other Uses - Source: L. 2016: Entire part added, (HB 16-1467), ch. 321,...

§ 39-22-4706. Forms - The department shall establish forms for an account holder to...

§ 39-22-4707. Financial Institutions - Source: L. 2016: Entire part added, (HB 16-1467), ch. 321,...

Part 48 - Urban Peak Housing and Support Services for Youth Experiencing Homelessness Fund Voluntary Contribution

§ 39-22-4801. Legislative Declaration - Source: L. 2017: Entire part added, (HB 17-1055), ch. 38,...

§ 39-22-4802. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-4803. Contributions Credited to the Urban Peak Housing and Support Services for Youth Experiencing Homelessness Fund - Creation - Appropriation - Source: L. 2017: Entire part added, (HB 17-1055), ch. 38,...

§ 39-22-4804. Repeal of Part - This part 48 is repealed, effective January 1 of the...

Part 49 - Family Caregiver Support Fund Voluntary Contribution

§ 39-22-4901. Legislative Declaration - Source: L. 2017: Entire part added, (HB 17-1222), ch. 346,...

§ 39-22-4902. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-4903. Contributions Credited to the Family Caregiver Support Fund - Creation - Appropriation - Source: L. 2017: Entire part added, (HB 17-1222), ch. 346,...

§ 39-22-4904. Repeal of Part - This part 49 is repealed, effective January 1 of the...

Part 50 - Young Americans Center for Financial Education Fund Voluntary Contribution

§ 39-22-5001. Legislative Declaration - Source: L. 2018: Entire part added, (HB 18-1305), ch. 210,...

§ 39-22-5002. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-5003. Contributions Credited to the Young Americans Center for Financial Education Fund - Creation - Appropriation - Source: L. 2018: Entire part added, (HB 18-1305), ch. 210,...

§ 39-22-5004. Repeal of Part - This part 50 is repealed, effective January 1 of the...

Part 51 - Donate to a Colorado Nonprofit Fund Voluntary Contribution

§ 39-22-5101. Legislative Declaration - Source: L. 2018: Entire part added, (SB 18-141), ch. 290,...

§ 39-22-5102. Voluntary Contribution Designation - Procedure - Effective Date - Source: L. 2018: Entire part added, (SB 18-141), ch. 290,...

§ 39-22-5103. List of Eligible Charitable Organizations - Source: L. 2018: Entire part added, (SB 18-141), ch. 290,...

§ 39-22-5104. Contributions Credited to the Donate to a Colorado Nonprofit Fund - Creation - Appropriation - Distribution - Source: L. 2018: Entire part added, (SB 18-141), ch. 290,...

§ 39-22-5105. Initial Funding - The department of revenue may seek, accept, and expend gifts,...

Part 52 - Colorado Affordable Health Care Coverage Easy Enrollment Program

§ 39-22-5201. Definitions - As used in this part 52, unless the context otherwise...

§ 39-22-5202. Uninsured Designation - Required Forms - Rules - Source: L. 2020: Entire part added, (HB 20-1236), ch. 236,...

Article 23.5 - Colorado Estate Tax

§ 39-23.5-101. Short Title - This article shall be known and may be cited as...

§ 39-23.5-102. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-23.5-103. Tax on Transfer of Gross Estate of Domiciliaries - Amount - Credit - Property of a Domiciliary Defined - Source: L. 79: Entire article added, p. 1432, § 16,...

§ 39-23.5-104. Tax on Transfer of Gross Estate of Nondomiciliaries - Amount - Property of a Nondomiciliary Defined - Source: L. 79: Entire article added, p. 1433, § 16,...

§ 39-23.5-105. Tax Upon Transfer of Gross Estate of Aliens - Amount - Property of Alien Defined - Source: L. 79: Entire article added, p. 1433, § 16,...

§ 39-23.5-106. Tax on Generation-Skipping Transfer - Amount - Property Included in Generation-Skipping Transfer - Source: L. 79: Entire article added, p. 1433, § 16,...

§ 39-23.5-107. Tax Returns - Date to Be Filed - Extension - Source: L. 79: Entire article added, p. 1433, § 16,...

§ 39-23.5-108. Payment Date - Extension - Installment - Source: L. 79: Entire article added, p. 1434, § 16,...

§ 39-23.5-109. Interest - Source: L. 79: Entire article added, p. 1434, § 16,...

§ 39-23.5-110. Penalty - Source: L. 79: Entire article added, p. 1434, § 16,...

§ 39-23.5-111. Amended Returns - Final Determination - Source: L. 79: Entire article added, p. 1434, § 16,...

§ 39-23.5-112. Refund for Overpayment - Source: L. 79: Entire article added, p. 1435, § 16,...

§ 39-23.5-113. Criminal Acts Relating to Returns - Any person who willfully fails to file a Colorado return...

§ 39-23.5-114. Liability for Payment - Source: L. 79: Entire article added, p. 1435, § 16,...

§ 39-23.5-115. Administration by Department - Action for Collection of Tax - Appeals - Limitations - Source: L. 79: Entire article added, p. 1435, § 16,...

§ 39-23.5-116. Deposit of Moneys Collected - Legislative Finding - Source: L. 79: Entire article added, p. 1436, § 16,...

§ 39-23.5-117. Estate Tax - Effective Date - Applicability - This article shall take effect January 1, 1980, and shall...

Article 24 - Interstate Compromise, Arbitration - Inheritance Tax

§ 39-24-101. Short Title - This article shall be known and may be cited as...

§ 39-24-102. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-24-103. Interpretation - This article shall be so interpreted and construed as to...

§ 39-24-104. Compromise Agreement - Filing - Penalty - Source: L. 53: p. 355, § 4. CRS 53: §...

§ 39-24-105. Arbitration Agreement - Board of Arbitrators - When the executive director of the department of revenue claims...

§ 39-24-106. Hearings - The board shall hold hearings at such times and places...

§ 39-24-107. Powers of Board - The board has power to administer oaths, take testimony, subpoena...

§ 39-24-108. Determination of Domicile - The board, by majority vote, shall determine the domicile of...

§ 39-24-109. Majority Vote - Except as provided in section 39-24-107 in respect to the...

§ 39-24-110. Filing of Determination - The executive director of the department of revenue, the board,...

§ 39-24-111. Penalties for Nonpayment - If it is determined by the board that the decedent...

§ 39-24-112. Compromise by Parties - Nothing in this article shall prevent at any time a...

§ 39-24-113. Compensation and Expenses - The compensation and expenses of the members of the board...

§ 39-24-114. Reciprocal Application - The provisions of this article relative to arbitration shall apply...

Article 26 - Sales and Use Tax

Part 1 - Sales Tax

§ 39-26-101. Short Title - This article shall be known and may be cited as...

§ 39-26-102. Definitions - As used in this article 26, unless the context otherwise...

§ 39-26-102.5. Change of References From "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986" - The change of references in this article from the "Internal...

§ 39-26-103. Licenses - Fee - Revocation - Definition - (4) [ Editor's note: This version of subsection (4) is...

§ 39-26-103.5. Qualified Purchaser - Direct Payment Permit Number - Qualifications - Source: L. 99: Entire section added, p. 10, § 2,...

§ 39-26-104. Property and Services Taxed - Definitions - Repeal - Source: L. 35: p. 1005, § 4. CSA: C. 144,...

§ 39-26-105. Vendor Liable for Tax - Definitions - Repeal - (I.3) "Catering industry" means establishments, not including the mobile food...

§ 39-26-105.2. Remittance of Tax - Gis - Vendor Held Harmless - Requirements of Gis Database - Rules - Definition - Source: L. 2020: Entire section added, (HB 20-1023), ch. 22,...

§ 39-26-105.3. Remittance of Tax - Electronic Database - Vendor Held Harmless - Repeal - Source: L. 2004: Entire section added, p. 767, § 2,...

§ 39-26-105.4. Remittance of Tax - Determination of Address - Dealer Held Harmless - Source: L. 2009: Entire section added, (HB 09-1230), ch. 232,...

§ 39-26-105.5. Remittance of Sales Taxes - Electronic Funds Transfers - As specified in section 39-22-119.5, a vendor whose liability for...

§ 39-26-106. Schedule of Sales Tax - Source: L. 35: p. 1007, § 5. CSA: C. 144,...

§ 39-26-107. Rules and Regulations - To provide uniform methods of adding the tax, or the...

§ 39-26-108. Tax Cannot Be Absorbed - [ Editor's note: This version of this section is effective...

§ 39-26-109. Reports of Vendor - If the accounting methods regularly employed by the vendor in...

§ 39-26-111. Credit Sales - Source: L. 35: p. 1008, § 5. CSA: C. 144,...

§ 39-26-112. Excess Tax - Remittance - Repeal - Source: L. 35: p. 1009, § 5. CSA: C. 144,...

§ 39-26-113. Collection of Sales Tax - Motor Vehicles - Off-Highway Vehicles - Exemption - Process for Motor Vehicles Sold at Auction - Exception - Definition - (5.5) The sale of personal property on which a specific...

§ 39-26-113.5. Refund of State Sales Taxes for Vehicles Used in Interstate Commerce - Fund - Source: L. 2009: Entire section added, (HB 09-1298), ch. 417,...

§ 39-26-115. Deficiency Due to Negligence - If any part of the deficiency is due to negligence...

§ 39-26-116. Record of Sales - It is the duty of every person engaging or continuing...

§ 39-26-117. Tax Lien - Exemption From Lien - Source: L. 35: p. 1014, § 10. CSA: C. 144,...

§ 39-26-118. Recovery of Taxes, Penalty, and Interest - Repeal - Source: L. 35: p. 1015, § 11. CSA: C. 144,...

§ 39-26-119. License and Tax Additional - The license and tax imposed by this part 1 shall...

§ 39-26-120. False or Fraudulent Return, Statement - Penalty - (3) [ Editor's note: This version of subsection (3) is...

§ 39-26-121. Penalty - Unless otherwise provided in this part 1, any person guilty...

§ 39-26-122. Administration - The administration of this part 1 is vested in and...

§ 39-26-122.5. Collection of Sales Tax - Enhanced Efficiencies - Intergovernmental Agreements With Local Governments - Legislative Declaration - Source: L. 2009: Entire section added, (HB 09-1130), ch. 229,...

§ 39-26-123. Receipts - Disposition - Transfers of General Fund Surplus - Sales Tax Holding Fund - Creation - Definitions - (3.5) Repealed. (I) to (III) (Deleted by amendment, L. 2009,...

§ 39-26-124. Applicability to Banks - The provisions of this part 1 shall apply to national...

§ 39-26-125. Limitations - The taxes for any period, together with the interest thereon...

§ 39-26-126. Legislative Finding as to Revenues for Old Age Pension Fund - The general assembly finds that sections 39-26-105 (1), 39-26-106 (2)(a),...

§ 39-26-127. Legislation Modifying the State Sales Tax Base - No Impact on Local Government Sales Tax Bases - No Expansion of Local Authority to Levy Sales Tax - Source: L. 2010: Entire section added, (HB 10-1189), ch. 5,...

§ 39-26-128. Uniform Sales and Use Tax Base - Definition - Source: L. 2013: Entire section added, (HB 13-1288), ch. 340,...

§ 39-26-129. Refund for Property Used in Rural Broadband Service - Legislative Declaration - Definitions - Source: L. 2014: Entire section added, (HB 14-1327), ch. 149,...

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,...

Part 4 - Sales and Use Tax Refund for Biotechnology, Clean Technology, and Medical Devices

§ 39-26-401. Definitions - As used in this part 4, unless the context otherwise...

§ 39-26-402. Refund of State Sales and Use Tax for Biotechnology - Application Requirements and Procedures - Source: L. 99: Entire part added, p. 610, § 2,...

Part 7 - Sales and Use Tax Exemptions

§ 39-26-701. Definitions - In addition to the definitions in section 39-26-102, as used...

§ 39-26-702. Department of Revenue - Rules - The department of revenue shall adopt rules for the administration...

§ 39-26-703. Disputes and Refunds - Source: L. 2004: Entire part added with relocations, p. 1016,...

§ 39-26-704. Miscellaneous Sales Tax Exemptions - Governmental Entities - Hotel Residents - Schools - Exchange of Property - (1.5) All transactions specified in section 29-4-227 (1), C.R.S., are...

§ 39-26-705. Miscellaneous Use Tax Exemptions - Printers Ink and Newsprint - Manufactured Goods - Source: L. 2004: Entire part added with relocations, p. 1019,...

§ 39-26-706. Miscellaneous Sales and Use Tax Exemptions - Internet Access - Refractory Materials - Precious Metal Bullion and Coins - Source: L. 2004: Entire part added with relocations, p. 1019,...

§ 39-26-707. Food, Meals, Beverages, and Packaging - Definitions - (2.5) For purposes of this section, "retirement community" means: Source:...

§ 39-26-708. Construction and Building Materials - Source: L. 2004: Entire part added with relocations, p. 1021,...

§ 39-26-709. Machinery and Machine Tools - Definitions - Source: L. 2004: Entire part added with relocations, p. 1022,...

§ 39-26-710. Railroads - Construction and Building Materials - Tangible Personal Property - Work Equipment - Rolling Stock - Source: L. 2004: Entire part added with relocations, p. 1023,...

§ 39-26-711. Aircraft - Tangible Personal Property - Source: L. 2004: Entire part added with relocations, p. 1024,...

§ 39-26-711.5. Aircraft - Use Outside State - Source: L. 2008: Entire section added, p. 951, § 1,...

§ 39-26-711.8. Aircraft - Use Outside State - On-Demand Air Carriers - Source: L. 2014: Entire section added, (HB 14-1374), ch. 375,...

§ 39-26-711.9. Historic Aircraft on Loan for Public Display - Definition - Source: L. 2017: Entire section added, (HB 17-1103), ch. 106,...

§ 39-26-712. Trailers and Trucks - Source: L. 2004: Entire part added with relocations, p. 1024,...

§ 39-26-713. Tangible Personal Property - Source: L. 2004: Entire part added with relocations, p. 1025,...

§ 39-26-714. Vending Machines - Definitions - Source: L. 2004: Entire part added with relocations, p. 1027,...

§ 39-26-715. Fuel and Oil - Definitions - Source: L. 2004: Entire part added with relocations, p. 1029,...

§ 39-26-716. Agriculture and Livestock - Special Fuels - Definitions - Source: L. 2004: Entire part added with relocations, p. 1030,...

§ 39-26-717. Drugs and Medical and Therapeutic Devices - Definitions - Source: L. 2004: Entire part added with relocations, p. 1034,...

§ 39-26-718. Charitable Organizations - Association or Organization of Parents and Teachers of Public School Students - Source: L. 2004: Entire part added with relocations, p. 1034,...

§ 39-26-719. Motor Vehicles - Source: L. 2004: Entire part added with relocations, p. 1035,...

§ 39-26-720. Bingo Equipment - Source: L. 2004: Entire part added with relocations, p. 1036,...

§ 39-26-721. Manufactured Homes - Source: L. 2004: Entire part added with relocations, p. 1036,...

§ 39-26-723. Colorado Wood Products - Repeal - Source: L. 2008: Entire section added, p. 1545, § 2,...

§ 39-26-724. Components Used to Produce Energy From a Renewable Energy Source - Definitions - Source: L. 2008: Entire section added, p. 1320, § 4,...

§ 39-26-725. Sales Related to a School - Definitions - Source: L. 2008: Entire section added, p. 969, § 3,...

§ 39-26-726. Medical Marijuana - Debilitating Conditions and Ability to Purchase - All sales of medical marijuana to a patient who is...

§ 39-26-727. Tribal Exemption - Motor Vehicles - Partial Interest - Definition - Legislative Declaration - Source: L. 2014: Entire section added, (HB 14-1080), ch. 285,...

§ 39-26-728. Property for Use in Space Flight - Definitions - Source: L. 2014: Entire section added, (HB 14-1178), ch. 234,...

§ 39-26-729. Retail Sales of Marijuana - Source: L. 2017: Entire section added, (SB 17-267), ch. 267,...

Part 8 - Sales and Use Tax Simplification Task Force

§ 39-26-801. Legislative Declaration - Source: L. 2017: Entire part added, (HB 17-1216), ch. 336,...

§ 39-26-802. Sales and Use Tax Simplification Task Force - Creation - Source: L. 2017: Entire part added, (HB 17-1216), ch. 336,...

§ 39-26-802.5. Sales and Use Tax Simplification - Request for Information - Source: L. 2018: Entire section added, (HB 18-1022), ch. 10,...

§ 39-26-802.7. Electronic Sales and Use Tax Simplification System - Sourcing Method - Implementation - Legislative Intent - Definitions - Source: L. 2019: Entire section added, (SB 19-006), ch. 105,...

§ 39-26-803. Gifts, Grants, or Donations - The task force may seek, accept, and expend gifts, grants,...

§ 39-26-804. Repeal of Part - This part 8 is repealed, effective July 1, 2026. Source:...

Article 27 - Gasoline and Special Fuel Tax

Part 1 - Gasoline Tax

§ 39-27-101. Definitions - Construction - As used in this part 1, unless the context otherwise...

§ 39-27-102. Tax Imposed on Gasoline and Special Fuel - Deposits - Penalties - (2) (a) [ Editor's note: This version of subsection (2)(a)...

§ 39-27-102.5. Exemptions on Tax Imposed - Ex-Tax Purchases - Definition - (1.5) [ Editor's note: This version of subsection (1.5) is...

§ 39-27-103. Refunds - Penalties - Checkoff - Limits on Collections - (1) [ Editor's note: This version of subsection (1) is...

§ 39-27-104. License and Deposit - Exception - Repeal - (1) (a) [ Editor's note: This version of subsection (1)(a)...

§ 39-27-105. Collection of Tax on Gasoline and Special Fuel - Rules - Repeal - (b) [ Editor's note: This version of subsection (1.2)(b) is...

§ 39-27-105.3. Remittance of Tax on Gasoline and Special Fuel - Electronic Funds Transfers - [ Editor's note: This version of this section is effective...

§ 39-27-105.5. Lien to Secure Payment of Taxes - Exemption - Recovery - [ Editor's note: This version of this section is effective...

§ 39-27-106. Distributor Trustee of Tax - [ Editor's note: This version of this section is effective...

§ 39-27-107. When Users Other Than Distributors Must Report - Except as otherwise provided in section 39-27-102 for persons that...

§ 39-27-108. Penalty for Failure to Report or Pay Tax - Any person who willfully fails or refuses to make the...

§ 39-27-109.7. Data Collection Services - In order to track the movement of gasoline or special...

§ 39-27-110. Inspection of Records - Source: L. 33: p. 732, § 7. CSA: C. 16,...

§ 39-27-111. Tax in Lieu of All Other Taxes Imposed - The tax imposed by this part 1 shall be in...

§ 39-27-112. Payment of Expenses and Distribution of Funds - Source: L. 33: p. 733, § 10. CSA: C. 16,...

§ 39-27-113. Tax Lien - Priority - [ Editor's note: This version of this section is effective...

§ 39-27-114. False Oath - Any person who makes any oath, affirmation, affidavit, return, or...

§ 39-27-116. Authority of Executive Director - Enforcement - Source: L. 33: p. 737, § 15. CSA: C. 16,...

§ 39-27-117. Filing With Executive Director - When Deemed to Have Been Made - Source: L. 67: p. 496, § 1. C.R.S. 1963: §...

§ 39-27-119. Not Applicable to Interstate Commerce - No provision of this part 1 shall apply or be...

§ 39-27-120. Penalties - [ Editor's note: This version of this section is effective...

§ 39-27-121. State Treasurer Custodian of Deposits - All surety bonds and negotiable certificates of deposit deposited in...

§ 39-27-122. Measurement - Liquefied Petroleum Gas and Natural Gas - Director of Division of Oil and Public Safety - Rules - Prior to January 1, 2014, the director of the division...

§ 39-27-123. Department of Transportation - Special Fuels - Impact - Report - Source: L. 2013: Entire section added, (HB 13-1110), ch. 225,...

Part 3 - Motor Fuels Agreements

§ 39-27-301. Definitions - As used in this part 3, unless the context otherwise...

§ 39-27-302. Agreements Between Jurisdictions - The department may enter into a motor fuel tax and...

§ 39-27-303. Tax Imposed - The amount of the tax imposed and collected on behalf...

§ 39-27-304. Provisions of Agreements - Source: L. 88: Entire part added, p. 1335, § 1,...

§ 39-27-305. Credit for Purchases - Any licensee purchasing more tax-paid and fee-paid motor fuel in...

§ 39-27-306. Tax and Fee Collection - Source: L. 88: Entire part added, p. 1335, § 1,...

§ 39-27-307. Compliance - Source: L. 88: Entire part added, p. 1336, § 1,...

§ 39-27-308. Appeals - The agreement shall specify procedures by which a licensee may...

§ 39-27-309. Exchange of Information - The agreement may require each jurisdiction to forward to other...

§ 39-27-310. Construction of This Part 3 - Rules and Regulations - Source: L. 88: Entire part added, p. 1336, § 1,...

Article 28 - Cigarette Tax

Part 1 - Cigarette Tax

§ 39-28-101. Definitions - As used in this article 28, unless the context otherwise...

§ 39-28-102. Licensing of Wholesalers - Rules - Fines - (1.5) (Deleted by amendment, L. 2008, p. 182 , §...

§ 39-28-102.5. Licensing of Wholesale Subcontractors - Rules - Fines - Source: L. 2005: Entire section added, p. 719, § 3,...

§ 39-28-103. Tax Levied - Source: L. 64: p. 822, § 3. C.R.S. 1963: §...

§ 39-28-103.3. Inventory Tax - Definition - Source: L. 2020: Entire section added, (HB 20-1427), ch. 248,...

§ 39-28-103.5. Tax Levied - State Constitution - Pursuant to section 21 of article X of the state...

§ 39-28-104. Evidence of Payment of Tax - Credits - Redemptions - (1.5) In any month that a wholesaler purchases an amount...

§ 39-28-104.5. Federal Requirements - Placement of Labels - Penalty - (5) [ Editor's note: This version of subsection (5) is...

§ 39-28-105. Use of Metering Machines - Source: L. 64: p. 823, § 5. C.R.S. 1963: §...

§ 39-28-106. Nonresident Wholesalers - Source: L. 64: p. 823, § 6. C.R.S. 1963: §...

§ 39-28-107. Unstamped Packages - Tax Collected - Fines - Subject to Confiscation - Tobacco Tax Enforcement Cash Fund - Creation - Source: L. 64: p. 823, § 7. C.R.S. 1963: §...

§ 39-28-108. Penalty - Source: L. 64: p. 824, § 8. C.R.S. 1963: §...

§ 39-28-109. Records - Examination - Returns - Each wholesaler shall keep and preserve complete and accurate records...

§ 39-28-110. Distribution of Tax Collected - Source: L. 64: p. 825, § 10. C.R.S. 1963: §...

§ 39-28-110.5. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...

§ 39-28-111. Exempt Sales - The sales of cigarettes to the United States government or...

§ 39-28-112. Taxation of Cigarettes, Tobacco Products, or Nicotine Products by Municipalities, Counties, and City and Counties - Definitions - Source: L. 64: p. 825, § 13. C.R.S. 1963: §...

§ 39-28-114. Prohibited Acts - Penalties - It is unlawful for any wholesaler to sell and distribute...

§ 39-28-115. List of Licensed Wholesalers - Published on Website - On or before December 31, 2009, the department shall publish...

§ 39-28-116. Minimum Price for Cigarettes - Source: L. 2020: Entire section added, (HB 20-1427), ch. 248,...

Part 2 - Tobacco Escrow Funds

§ 39-28-201. Legislative Declaration - Source: L. 99: Entire part added, p. 944, § 1,...

§ 39-28-202. Definitions - As used in this part 2: Source: L. 99: Entire...

§ 39-28-203. Requirements - Any tobacco product manufacturer selling cigarettes to consumers within the...

Part 3 - Additional Requirements for Tobacco Product Manufacturers and Stamping Agents

§ 39-28-301. Legislative Declaration - Source: L. 2003: Entire part added, p. 1752, § 1,...

§ 39-28-302. Definitions - As used in this part 3, unless the context otherwise...

§ 39-28-303. Certifications - Directory - Tax Stamps - (A) In the case of a participating manufacturer, the participating...

§ 39-28-304. Agent for Service of Process - Source: L. 2003: Entire part added, p. 1757, § 1,...

§ 39-28-305. Reporting of Information - Escrow Installments - Source: L. 2003: Entire part added, p. 1758, § 1,...

§ 39-28-306. Penalties and Other Remedies - Source: L. 2003: Entire part added, p. 1759, § 1,...

§ 39-28-307. Miscellaneous Provisions - Source: L. 2003: Entire part added, p. 1759, § 1,...

Part 4 - Submission of Ballot Issue - Cigarettes, Tobacco Products, and Nicotine Products Taxes

§ 39-28-401. Submission of Ballot Issue - Increased Tax on Cigarettes and Tobacco Products - New Tax on Nicotine Products - Definition - Source: L. 2020: Entire part added, (HB 20-1427), ch. 248,...

Article 28.5 - Tax on Tobacco Products

§ 39-28.5-101. Definitions - As used in this article 28.5, unless the context otherwise...

§ 39-28.5-102. Tax Levied - Source: L. 86: Entire article added, p. 1114, § 13,...

§ 39-28.5-102.5. Tax Levied - State Constitution - Pursuant to section 21 of article X of the state...

§ 39-28.5-103. Exempt Sales - The tax imposed by section 39-28.5-102 shall not apply with...

§ 39-28.5-104. Licensing Required - Rules - Fines - Source: L. 86: Entire article added, p. 1114, § 13,...

§ 39-28.5-104.5. Licensing of Distributing Subcontractors - Rules - Fines - Source: L. 2005: Entire section added, p. 721, § 7,...

§ 39-28.5-105. Books and Records to Be Preserved - Source: L. 86: Entire article added, p. 1115, § 13,...

§ 39-28.5-106. Returns and Remittance of Tax - Civil Penalty - Source: L. 86: Entire article added, p. 1115, § 13,...

§ 39-28.5-107. When Credit May Be Obtained for Tax Paid - Source: L. 86: Entire article added, p. 1115, § 13,...

§ 39-28.5-108. Distribution of Tax Collected - Source: L. 86: Entire article added, p. 1115, § 13,...

§ 39-28.5-108.5. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...

§ 39-28.5-109. Taxation by Cities and Towns - This article 28.5 does not prevent a statutory or home...

§ 39-28.5-110. Prohibited Acts - Penalties - Source: L. 86: Entire article added, p. 1116, § 13,...

§ 39-28.5-111. Federal Requirements - Affixing Labels - Penalty - (5) [ Editor's note: This version of subsection (5) is...

§ 39-28.5-112. List of Licensed Distributors - Published on Website - On or before December 31, 2009, the department shall publish...

Article 28.6 - Nicotine Products Tax

§ 39-28.6-101. Legislative Declaration - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-102. Definitions - As used in this article 28.6, unless the context otherwise...

§ 39-28.6-103. Tax Levied - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-104. Exempt Sales - The tax imposed by section 39-28.6-103 shall not apply with...

§ 39-28.6-105. Licensing Required - Rules - Fines - Beginning January 1, 2021, it is unlawful for any person...

§ 39-28.6-106. Books and Records to Be Preserved - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-107. Returns and Remittance of Tax - Civil Penalty - Rules - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-108. When Credit May Be Obtained for Tax Paid - Where nicotine products, upon which the tax imposed by this...

§ 39-28.6-109. Distribution of Tax Collected - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-110. Taxation by Cities and Towns - This article 28.6 does not prevent a statutory or home...

§ 39-28.6-111. Prohibited Acts - Penalties - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-112. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...

Article 28.8 - Taxes on Marijuana and Marijuana Products

Part 1 - Definitions

§ 39-28.8-101. Definitions - Unless the context otherwise requires, any terms not defined in...

Part 2 - Retail Marijuana Sales Tax

§ 39-28.8-201. Retail Marijuana Sales Tax - Administration - Enforcement - The tax imposed pursuant to this part 2 shall be...

§ 39-28.8-202. Retail Marijuana Sales Tax - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

§ 39-28.8-203. Disposition of Collections - Definitions - (I.5) Repealed. (I.5) On and after July 1, 2018, of...

§ 39-28.8-204. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...

§ 39-28.8-205. Rules - The department shall promulgate rules for the implementation of this...

Part 3 - Retail Marijuana Excise Tax

§ 39-28.8-301. Retail Marijuana Excise Tax - Administration - Enforcement - The tax imposed pursuant to this part 3 shall be...

§ 39-28.8-302. Retail Marijuana - Excise Tax Levied at First Transfer From Retail Marijuana Cultivation Facility - Tax Rate - (2) [ Editor's note: This version of subsection (2) is...

§ 39-28.8-303. Books and Records to Be Preserved - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

§ 39-28.8-304. Returns and Remittance of Tax - Civil Penalty - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

§ 39-28.8-305. Distribution of Tax Collected - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

§ 39-28.8-306. Prohibited Acts - Penalties - It is unlawful for any retail marijuana cultivation facility to...

§ 39-28.8-307. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...

§ 39-28.8-308. Rules - The department shall promulgate rules for the implementation of this...

Part 4 - Submission of Ballot Questions Regarding Retail Marijuana Sales and Excise Tax

§ 39-28.8-401. Submission of Ballot Questions Regarding Imposition of Retail Marijuana Sales and Excise Tax - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

Part 5 - Marijuana Tax Cash Fund

§ 39-28.8-501. Marijuana Tax Cash Fund - Creation - Distribution - Legislative Declaration - Repeal - (4.6) Repealed. (4.8) On June 1, 2022, the state treasurer...

§ 39-28.8-502. Marijuana Tax Cash Fund - Budget Requests - Source: L. 2014: Entire part added, (SB 14-215), ch. 352,...

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,...

Article 30 - Urban and Rural Enterprise Zone Act

§ 39-30-101. Short Title - This article shall be known and may be cited as...

§ 39-30-102. Legislative Declaration - Source: L. 86: Entire article added, p. 1139, § 1,...

§ 39-30-103. Zones Established - Review - Termination - (1.3) For the purposes of this article, the population of...

§ 39-30-103.2. Enhanced Rural Enterprise Zones - Criteria - Termination - Source: L. 2002: Entire section added, p. 1105, § 3,...

§ 39-30-103.5. Credit Against Tax - Contributions to Enterprise Zone Administrators to Implement Economic Development Plans - (3.5) For income tax years commencing on and after January...

§ 39-30-104. Credit Against Tax - Investment in Certain Property - Definitions - (A) The sum of up to five thousand dollars of...

§ 39-30-105.1. Credit for New Enterprise Zone Business Employees - Definitions - Source: L. 2013: Entire section added, (HB 13-1265), ch. 164,...

§ 39-30-105.5. Credit Against Colorado Income Taxes Based on Expenditures for Research and Experimental Activities - Source: L. 88: Entire section added, p. 1349, § 1,...

§ 39-30-105.6. Credit Against Tax - Rehabilitation of Vacant Buildings - Source: L. 89: Entire section added, p. 1519, § 1,...

§ 39-30-106. Sales and Use Tax - Machinery and Equipment Exempted - Source: L. 86: Entire article added, p. 1141, § 1,...

§ 39-30-107. Zoning Regulations and Labor Agreements Not Affected - Nothing in this article shall affect any zoning measure or...

§ 39-30-107.5. Taxable Property Valuations - Sales Taxes - Incentives - Definitions - Source: L. 87: Entire section added, p. 1472, § 4,...

§ 39-30-107.6. Parallel Credits and Refunds - Insurance Premium Taxes - Source: L. 89: Entire section added, p. 1519, § 1,...

§ 39-30-108. Rules and Regulations - Source: L. 86: Entire article added, p. 1142, § 1,...

§ 39-30-110. Electronic Submissions - Source: L. 2010: Entire section added, (SB 10-162), ch. 395,...

§ 39-30-111. Department of Revenue - Enterprise Zone Data - Electronic Filing - Submission of Carryforward Schedule - Source: L. 2010: Entire section added, (SB 10-162), ch. 395,...

§ 39-30-112. Data Provided to Department of Revenue - Source: L. 2010: Entire section added, (SB 10-162), ch. 395,...

Article 30.5 - Rural Jump-Start Zone Act

§ 39-30.5-101. Short Title - This article shall be known and may be cited as...

§ 39-30.5-102. Legislative Declaration - Source: L. 2015: Entire article added, (SB 15-282), ch. 186,...

§ 39-30.5-103. Definitions. as Used in This Article 30.5, Unless the Context Otherwise Requires: - (1.5) "Colorado office of economic development" or "office" means the...

§ 39-30.5-104. Rural Jump-Start Zone Program Requirements - Commission - Guidelines - Definitions - (4.5) An economic development organization intending to participate in the...

§ 39-30.5-105. Rural Jump-Start Zone Program Benefits - Source: L. 2015: Entire article added, (SB 15-282), ch. 186,...

§ 39-30.5-106. Rural Jump-Start Zone - Local Government Requirements - Source: L. 2015: Entire article added, (SB 15-282), ch. 186,...

§ 39-30.5-107. Rural Jump-Start Zone Reporting Requirements - Source: L. 2015: Entire article added, (SB 15-282), ch. 186,...

§ 39-30.5-108. Severability - If any provision of this article or the application thereof...

Article 31 - Property Tax - Rent - Heat or Fuel - Assistance for the Elderly or Disabled

§ 39-31-101. Real Property Tax - Tax Equivalent - Assistance - Eligibility - Applicability - Definitions - (III) Repealed. (III) Repealed. (2.3) Repealed. (2.5) In 2000 and...

§ 39-31-102. Procedures to Obtain Grant - Department of Revenue - Responsibilities - Source: L. 87: Entire article added, p. 1454, § 30,...

§ 39-31-103. Department of Human Services - Outreach - Departmental Information Sharing - Source: L. 87: Entire article added, p. 1455, § 30,...

§ 39-31-104. Heat or Fuel Expenses Assistance - Eligibility - Applicability - Definitions - (III) Repealed. (III) Repealed. (2.3) Repealed. (2.5) In 2000 and...

§ 39-31-105. Executive Director - Rule-Making - Collection of Erroneous Payments - Waiver - Source: L. 2004: Entire section added, p. 399, § 2,...

Article 32 - Rural Technology Enterprise Zone Act

§ 39-32-101. Short Title - This article shall be known and may be cited as...

§ 39-32-102. Legislative Declaration - Source: L. 98: Entire article added, p. 695, § 1,...

§ 39-32-103. Needs Assessment and Inventory - Public Hearing - Source: L. 98: Entire article added, p. 696, § 1,...

§ 39-32-104. Zones Established - Source: L. 98: Entire article added, p. 696, § 1,...

§ 39-32-105. Credit Against Tax - Investment in Technology Infrastructure - Source: L. 98: Entire article added, p. 697, § 1,...

§ 39-32-107. Rules - The public utilities commission shall promulgate rules necessary for the...

Article 35 - Aviation Development Zone Act

§ 39-35-101. Short Title - This article shall be known and may be cited as...

§ 39-35-102. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-35-103. Zones Established - Any airport in the state may register with the office...

§ 39-35-104. Aircraft Manufacturer - Credit for New Employees - Source: L. 2005: Entire article added, p. 1491, § 1,...

§ 39-35-105. Reporting Requirements - Source: L. 2005: Entire article added, p. 1492, § 1,...

§ 39-35-106. Repeal of Article - This article is repealed, effective January 1, 2024, unless it...

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Colorado Code Title 39 - Taxation

Colorado Code
Title 39 - Taxation