Colorado Revised Statutes Title 39 — Taxation
Article 1 — General Provisions
- 39-1-101 Legislative declaration
- 39-1-101.5 Legislative declaration - taxpayer rights
- 39-1-102 Definitions
- 39-1-103 Actual value determined - when - legislative declaration
- 39-1-103.5 Restrictions on information
- 39-1-104 Valuation for assessment - definitions
- 39-1-104.2 Residential real property - valuation for assessment - legislative declaration - definitions
- 39-1-104.5 Severed mineral interest - placement on tax roll
- 39-1-104.6 Qualified-senior primary residence real property - valuation for assessment - reimbursement to local governments for reduced valuation - temporary mechanism for refunding excess state revenues - legislative declaration - definitions
- 39-1-105 Assessment date
- 39-1-105.5 Reappraisal ordered based on valuation for assessment study - state school finance payments Repealed
- 39-1-106 Partial interests not subject to separate tax
- 39-1-107 Tax liens
- 39-1-108 Payment of taxes - grantor and grantee
- 39-1-109 Taxes paid by mortgagee - effect
- 39-1-110 Notice - formation of political subdivision - boundary change of special district
- 39-1-111 Taxes levied by board of county commissioners
- 39-1-111.5 Temporary property tax credits and temporary mill levy rate reductions
- 39-1-112 Taxes available - when
- 39-1-113 Abatement and refund of taxes
- 39-1-114 Who may administer oath
- 39-1-115 Records prima facie evidence
- 39-1-116 Penalty for divulging confidential information
- 39-1-117 Prior actions not affected
- 39-1-118 Repeal of law levying state property tax - disposition of funds Repealed
- 39-1-119 Funds held for payment of taxes - refund - reduction and increase of amounts - penalty
- 39-1-119.5 Funds collected by lessors of personal property for payments of taxes - refund - damages
- 39-1-120 Filing - when deemed to have been made
- 39-1-121 Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions
- 39-1-124 Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered
- 39-1-125 Tax and levy rate information publicly available
Article 1.5 — Prepayment of Ad Valorem Taxes
- 39-1.5-101 Legislative declaration
- 39-1.5-102 Definitions
- 39-1.5-103 Authorization of prepayment of taxes for capital improvements to local governments - no effect on obligation to pay taxes to other local governments
- 39-1.5-104 Prepayment - amounts - credits - limitations
- 39-1.5-105 Prepaid taxes subject to laws governing financial affairs
- 39-1.5-106 Relationship between prepaid taxes and the limitation on local government levies
- 39-1.5-107 Prepayment arrangement not a general obligation indebtedness
Article 2 — Division of Property Taxation -
- 39-2-101 Division created - property tax administrator
- 39-2-102 Qualifications
- 39-2-103 Exercise of power
- 39-2-104 Oath of office
- 39-2-105 Seal
- 39-2-106 Employees - compensation
- 39-2-107 Office - hearings
- 39-2-108 Rules and regulations
- 39-2-109 Duties, powers, and authority - definition
- 39-2-110 Annual school for assessors
- 39-2-111 Complaints
- 39-2-112 Assessor to appear - when
- 39-2-113 Administrator may intervene
- 39-2-114 Reappraisal - when - procedures
- 39-2-115 Review of abstracts of assessment - recommendations - repeal
- 39-2-116 Approval of tax abatement or refund
- 39-2-117 Applications for exemption - review - annual reports - procedures - rules - definition
- 39-2-118 Recommendations to governor
- 39-2-119 Annual report
- 39-2-120 Powers of property tax administrator
- 39-2-121 Enforcement of orders
- 39-2-122 Notice prior to injunction
- 39-2-123 Board of assessment appeals created - members - compensation
- 39-2-124 Executive director to furnish employees and clerical assistance
- 39-2-125 Duties of the board - board of assessment appeals cash fund - creation - accelerated appeal cash fund - repeal
- 39-2-126 Delaying effect of decision - when
- 39-2-127 Board of assessment appeals meetings - proceedings - representation before board
- 39-2-128 Board of assessment appeals may issue orders
- 39-2-129 Advisory committee to the property tax administrator created
- 39-2-130 Membership of the advisory committee - terms - compensation - meetings
- 39-2-131 Function of the committee - notice of proposed changes - property tax materials - definition
Article 3 — Exemptions
- 39-3-101 Legislative declaration - presumption of charitable purpose
- 39-3-102 Household furnishings - exemption
- 39-3-103 Personal effects - exemption
- 39-3-104 Ditches, canals, and flumes - exemption
- 39-3-105 Public libraries - governments - school districts - exemption
- 39-3-106 Property - religious purposes - exemption - legislative declaration
- 39-3-106.5 Tax-exempt property - incidental use - exemption - limitations
- 39-3-107 Property - not-for-profit schools - exemption
- 39-3-108 Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations
- 39-3-108.5 Property - community corrections facility - exemption
- 39-3-109 Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations
- 39-3-110 Property - integral part of child care center - charitable purposes - exemption - limitations
- 39-3-111 Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations
- 39-3-111.5 Property - health-care services - charitable purposes - exemption - limitations
- 39-3-112 Residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations - definitions
- 39-3-112.5 Residential property - homeless - charitable purposes - exempt - limitations
- 39-3-113 Residential property - while being constructed - charitable purposes - exemption - limitations
- 39-3-113.5 Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions
- 39-3-114 Burden - claim for charitable exemption
- 39-3-115 Statutes not applicable
- 39-3-116 Combination use of property - charitable, religious, and educational purposes - exemption - limitations
- 39-3-117 Cemeteries - not-for-profit - exemption
- 39-3-118 Intangible personal property - exemption
- 39-3-118.5 Business personal property - exemption - exemption authority for local governments
- 39-3-118.7 Community solar garden - partial business personal property tax exemption - definitions
- 39-3-119 Inventories - materials and supplies - held for consumption or primarily for sale - exemption
- 39-3-119.5 Personal property - exemption - reimbursement to local governments - legislative declaration - definitions
- 39-3-120 Livestock - exemption
- 39-3-121 Agricultural and livestock products - exemption
- 39-3-122 Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition
- 39-3-123 Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions
- 39-3-124 Property used by state entity - installment sales or lease agreement - financed purchase of an asset, certificate of participation, or leveraged lease agreement - exemption - definitions
- 39-3-126 Horticultural improvements - exemption - limitation - exception
- 39-3-126.5 Mobile homes - low-value - exemption - legislative declaration - definition
- 39-3-127 County fair property - exemption - limitation
- 39-3-127.5 Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions
- 39-3-127.7 Community land trust property - nonprofit affordable homeownership developer property - exemption - requirements - legislative declaration - definitions
- 39-3-128 Exempt property listed and valued
- 39-3-129 Proportional valuation - exempt property
- 39-3-130 Change in tax status of property - effective date - tax liability
- 39-3-131 Entire property becomes tax-exempt
- 39-3-132 Portion of property becomes tax-exempt
- 39-3-133 Payment of property taxes extinguishes lien
- 39-3-134 Condemnation by tax-exempt agency - duties of treasurer
- 39-3-137 Organizations with tax-exempt status - forgiveness of taxes owed
- 39-3-138 EV supply equipment - exemption
- 39-3-139 Property tax relief for communication services deployment - legislative declaration - definitions
- 39-3-201 Legislative declaration
- 39-3-202 Definitions
- 39-3-203 Property tax exemption - qualifications
- 39-3-204 Notice of property tax exemption
- 39-3-205 Exemption applications - penalty for providing false information - confidentiality
- 39-3-206 Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies
- 39-3-207 Reporting of exemptions - reimbursement to local governmental entities
- 39-3-208 Auditing of property tax exemption program
- 39-3-209 State expenditure for property tax exemptions - mechanism for refunding of excess state revenue - legislative declaration
- 39-3-211 Reporting of assessed value reductions - reimbursement of local governmental entities - local governmental entity backfill cash fund - creation - legislative declaration - definitions - repeal
Article 3.5 — Tax Deferral for the Elderly
- 39-3.5-101 Definitions
- 39-3.5-102 Deferral of tax on homestead - qualifications - filing of claim
- 39-3.5-103 Property entitled to deferral
- 39-3.5-104 Claim form - contents
- 39-3.5-105 Listing of tax-deferred property - tax as lien - interest accrual
- 39-3.5-105.5 Loan of state money to taxpayers
- 39-3.5-105.7 Prior deferrals to be treated as loans
- 39-3.5-106 State treasurer to pay county treasurer an amount equivalent to deferred taxes
- 39-3.5-107 Repayment of loans - release of liens - disposition of payments
- 39-3.5-108 Notice to taxpayer regarding duty to claim deferral annually
- 39-3.5-109 Failure to receive notices
- 39-3.5-110 Events requiring repayment of loans - notice to state treasurer
- 39-3.5-111 Time for payment - delinquencies
- 39-3.5-112 Election by spouse to continue tax deferral
- 39-3.5-113 Voluntary repayment of loans for deferred tax
- 39-3.5-115 Limitations on effect of article
- 39-3.5-119 Release of information identifying individuals claiming deferral
Article 3.7 — Property Tax Work-off Program for the Elderly
Article 4 — Valuation of Public Utilities
- 39-4-101 Definitions
- 39-4-102 Valuation of public utilities - legislative declaration - definition
- 39-4-103 Schedules of property - confidential records - late filing penalties
- 39-4-104 Inspection of records of utility
- 39-4-105 Production of records
- 39-4-106 Valuation of utilities - apportionment Repealed
- 39-4-107 Statement of valuation to counties
- 39-4-108 Complaint - hearing - decision
- 39-4-109 Judicial review
Article 5 — Valuation and Taxation
- 39-5-101 Duties of assessor
- 39-5-102 When schedules required - nonresident owners listed
- 39-5-103 Property described
- 39-5-103.5 Maps of parcels of land in the county
- 39-5-104 Valuation of property
- 39-5-104.5 Valuation of personal property
- 39-5-104.7 Valuation of real and personal property that produces alternating current electricity from a renewable energy source
- 39-5-105 Improvements - water rights - valuation
- 39-5-106 Purchase of state land
- 39-5-107 Personal property schedule
- 39-5-108 Schedule sent to taxpayer - return
- 39-5-108.5 Furnished residential real property rental advertisements - information to be provided to the assessor - legislative declaration
- 39-5-110 Property brought into state after assessment date - removal before next assessment date
- 39-5-113 Movable equipment - apportionment of value
- 39-5-113.3 Oil and gas drilling rigs - apportionment of value
- 39-5-113.5 Works of art - apportionment of value
- 39-5-114 Unclassified property shown on schedule
- 39-5-115 Taxpayer to furnish information - affidavit on mineral leases
- 39-5-116 Failure to file schedule - failure to fully and completely disclose
- 39-5-117 Property improvements destroyed after assessment date
- 39-5-118 Failure to receive schedule - validity of valuation
- 39-5-119 Refusal to answer - court order
- 39-5-120 Tax schedules endorsed and filed - availability for inspection
- 39-5-121 Notice of valuation - legislative declaration - definition - repeal
- 39-5-121.5 Valuation - inspection of data by taxpayers
- 39-5-122 Taxpayer's remedies to correct errors
- 39-5-122.7 Alternate protest and appeal procedure for specified counties
- 39-5-123 Abstract of assessment or amended abstract of assessment
- 39-5-124 Property tax administrator to examine abstract
- 39-5-125 Omission - correction of errors
- 39-5-126 Wrongful return by assessor
- 39-5-127 Correction of assessments
- 39-5-128 Certification of valuation for assessment
- 39-5-129 Delivery of tax warrant - public inspection
- 39-5-130 Informality not to invalidate
- 39-5-132 Assessment and taxation of new construction
- 39-5-133 2011 modification of statutory definition of agricultural land - TABOR election - adjustment of district mill levy
- 39-5-134 Controlled environment agricultural facility - valuation - affidavit - definition - repeal
- 39-5-201 Legislative declaration
- 39-5-202 Taxation of mobile homes - effective date
- 39-5-203 Mobile homes - determination of value
- 39-5-204 Notification concerning mobile homes in a county for part of a year Repealed
- 39-5-205 Relocation of a mobile home - collection of taxes
Article 6 — Valuation of Mines
- 39-6-101 Definitions
- 39-6-103 Listing of mining claims and mines
- 39-6-104 Classification of mines
- 39-6-105 Producing mines defined
- 39-6-106 Valuation for assessment of producing mines
- 39-6-107 Valuation of improvements - machinery
- 39-6-108 Failure to file statement
- 39-6-109 Assessor to examine books - records
- 39-6-110 False statements - penalty
- 39-6-111 Valuation of mines other than producing mines
- 39-6-111.5 Calendar for notice of valuation and appeals for mines
- 39-6-112 Valuation of tunnels
- 39-6-113 Mine in more than one county
- 39-6-114 Mines and tunnels in more than one subdivision of a county
- 39-6-115 Collection
- 39-6-116 Nonproducing unpatented mining claims - definitions
- 39-6-117 County boards of equalization - authority
Article 7 — Valuation of Oil and Gas
- 39-7-101 Statement of owner or operator
- 39-7-102 Valuation for assessment
- 39-7-102.5 Calendar for notice of valuation and appeals
- 39-7-102.7 Notice of valuation - public record
- 39-7-103 Surface and subsurface equipment valued separately
- 39-7-104 Failure to file statement
- 39-7-105 Assessor to examine books, records
- 39-7-106 False statement - penalty
- 39-7-107 Oil and gas lands in more than one county
- 39-7-108 Collection
- 39-7-109 Valuation of severed nonproducing oil or gas mineral interests
- 39-7-110 Oil and gas operator - definition
Article 8 — County Boards of Equalization
- 39-8-101 County board of equalization - quorum
- 39-8-102 Duties of county board of equalization
- 39-8-103 Notice of change in valuation
- 39-8-104 Notice of meeting
- 39-8-105 Reports of assessor
- 39-8-106 Petitions for appeal
- 39-8-107 Hearings on appeal
- 39-8-108 Decision - review - opportunity to submit case to arbitration
- 39-8-108.5 Arbitration of property valuations - arbitrators - qualifications - procedures
- 39-8-109 Effects of board of assessment appeals or district court decision
Article 9 — State Board of Equalization
- 39-9-101 State board of equalization
- 39-9-102 Meetings of state board of equalization
- 39-9-103 Duties of state board - enforcement - reappraisal orders
- 39-9-104 Correction of errors
- 39-9-105 Certification of valuations for assessment
- 39-9-106 Supervision and administration of property tax laws
- 39-9-107 Assessment roll to conform
- 39-9-108 Judicial review - interest during review
- 39-9-109 Power of state board - waiver of deadline Repealed
Article 10 — Collection
- 39-10-101 Collection of taxes
- 39-10-102 When taxes payable Repealed
- 39-10-103 Tax statement
- 39-10-104.5 Payment dates - optional payment dates - failure to pay - delinquency
- 39-10-105 Receipt for taxes
- 39-10-106 Payment of taxes on fractional interests in lands
- 39-10-107 Apportionment of taxes, delinquent interest - payment
- 39-10-109 Delinquent tax list - notice Repealed
- 39-10-110 Publication of delinquent taxes
- 39-10-110.5 Partial payment of delinquent personal property taxes
- 39-10-111 Distraint, sale of personal property
- 39-10-111.5 Distraint - sale - redemption - mobile homes
- 39-10-112 Action to collect unpaid taxes
- 39-10-113 Removal or transfer of personal property - collection of taxes
- 39-10-113.5 Improvements valued and taxed separately - collection of taxes
- 39-10-114 Abatement - cancellation of taxes
- 39-10-114.5 Decision - review - judicial review
- 39-10-115 Certificate of taxes due
- 39-10-116 Civil penalty for checks not paid upon presentment
Article 11 — Sale of Tax Liens
- 39-11-100.3 Definitions
- 39-11-101 Notice to delinquent owner
- 39-11-102 Treasurer to publish and post notice
- 39-11-103 Treasurer to make affidavit of posting
- 39-11-104 Publisher's affidavit - form
- 39-11-105 Selection of newspaper publishing notice
- 39-11-106 Advertising and auction fees
- 39-11-107 Erroneous assessments - abatement
- 39-11-108 Manner of conducting public auction - definitions
- 39-11-109 Time of public auction
- 39-11-110 When public auction can be held
- 39-11-111 Method of payment
- 39-11-112 Erroneous name or assessment in wrong county - effect
- 39-11-113 Abbreviations, letters, and figures may be used
- 39-11-114 Record of sales of tax liens on real estate and mobile homes
- 39-11-115 To whom tax lien shall be sold
- 39-11-116 Procedure when purchaser fails to pay
- 39-11-117 Certificate of purchase
- 39-11-118 Certificate of purchase assignable
- 39-11-119 Subsequent payment by holder
- 39-11-120 Presentation of certificates for deed
- 39-11-121 Municipalities, prior sales validated
- 39-11-122 Transfer of certificates by counties
- 39-11-123 Transfer of certificates - irrigation or drainage district taxes
- 39-11-124 Counties, prior sales validated
- 39-11-125 Disposal of certificates by districts
- 39-11-126 Agreement with county commissioners
- 39-11-127 Irrigation or drainage districts, prior sales validated
- 39-11-128 Condition precedent to deed - notice
- 39-11-129 Tax deed - issuance, execution, requirements
- 39-11-130 Fees included in redemption money
- 39-11-131 Notice of application for deed
- 39-11-133 Suit to quiet title
- 39-11-134 Defects in tax deed, effect
- 39-11-135 Form of tax deed
- 39-11-136 Treasurer to execute deed - effect
- 39-11-137 Validation of acknowledgments of tax deeds
- 39-11-138 When successor of treasurer shall act
- 39-11-139 Posting list of tax sale certificates and tax deeds
- 39-11-140 Tax deed recorded - entry
- 39-11-141 Action to determine validity of certificates
- 39-11-142 Disposition of certificates held by counties
- 39-11-143 Appraisal - county may retain, lease, or sell - definitions
- 39-11-144 County lands, prior sales validated
- 39-11-145 Proceeds of sales
- 39-11-146 Lien of special assessment not affected
- 39-11-147 Treasurer to report payments
- 39-11-148 Limitations on tax certificates - special improvement liens
- 39-11-149 Sales en masse valid
- 39-11-150 Sales of tax liens on severed mineral interests
- 39-11-151 County officials and employees may not acquire a tax lien or property by sale of a tax lien
- 39-11-152 Combined sale of delinquent tax liens and special assessment liens
- 39-11-153 Interaction with other law
Article 11.5 — Issuance of Treasurer's Deeds
- 39-11.5-101 Definitions
- 39-11.5-102 Application for public auction - contents - fee
- 39-11.5-103 Review of application for public auction
- 39-11.5-104 Notice of public auction
- 39-11.5-105 Date of public auction
- 39-11.5-106 Continuance of public auction - effect of bankruptcy - withdrawal of notice of public auction - redemption of tax lien prior to public auction
- 39-11.5-107 Location of public auction - electronic devices - definition
- 39-11.5-108 Conduct of public auction - conduct of treasurer - bidding rules - method of payment
- 39-11.5-109 Treatment of an overbid
- 39-11.5-110 Procedure when purchaser fails to pay
- 39-11.5-111 Redemption of the certificate of purchase by a lawful holder - procedure
- 39-11.5-112 Certificate of redemption - issuance
- 39-11.5-113 Payment of overbid amount by a lienor - procedure
- 39-11.5-114 Federal redemption rights
- 39-11.5-115 Certificate of option for treasurer's deed - assignability
- 39-11.5-116 Presentation of certificate of option for treasurer's deed for deed - fee - purchase by a local government
- 39-11.5-117 Fees and costs
- 39-11.5-118 Abbreviations, letters, and figures may be used
- 39-11.5-119 Interaction with other law
Article 12 — Redemption
- 39-12-101 Limitation of actions for recovery of land
- 39-12-102 Action to recover mining property
- 39-12-103 Redemption made - interest
- 39-12-104 Redemption of real property of person under disability
- 39-12-105 Certificate of redemption
- 39-12-108 Payment of redemption money
- 39-12-109 Payment upon surrender of tax certificate
- 39-12-110 Payment when certificate lost
- 39-12-111 Land wrongfully sold - repayment
- 39-12-112 Allowance for erroneous assessments
- 39-12-113 Redemption of proportionate interest
Article 13 — Documentary Fee on Conveyances
- 39-13-101 Legislative declaration
- 39-13-101.5 Definitions
- 39-13-102 Documentary fee imposed - amount - to whom payable
- 39-13-103 Evidence of payment of fee
- 39-13-104 Exemptions
- 39-13-105 No deed recorded unless documentary fee paid
- 39-13-106 Unlawful acts - penalty
- 39-13-107 Assessor to compile continuing record
- 39-13-108 Disposition of fees
Article 14 — Real Property Transfer Information
Article 20 — Enforcement of Tax Liens
- 39-20-101 Not applicable to general or inheritance taxes
- 39-20-102 Civil action to enforce lien
- 39-20-103 When holder of prior lien may file action
- 39-20-104 Certificate of discharge subject to lien
- 39-20-105 Certificate of discharge to part of property
- 39-20-106 How values determined
- 39-20-107 Certificate of release conclusive
Article 21 — Procedure and Administration
- 39-21-101 Definitions
- 39-21-102 Scope
- 39-21-103 Hearings
- 39-21-104 Rejection of claims
- 39-21-104.5 Frivolous submissions
- 39-21-105 Appeals
- 39-21-105.5 Notice - first-class mail - definition
- 39-21-106 Compromise
- 39-21-107 Limitations
- 39-21-108 Refunds
- 39-21-109 Interest on underpayment, nonpayment, or extensions of time for payment of tax
- 39-21-110 Interest on overpayments - repeal
- 39-21-110.5 Rate of interest to be fixed
- 39-21-111 Jeopardy assessment and demands
- 39-21-112 Duties and powers of executive director - reporting of information related to local lodging tax and sales or use tax on building or construction materials - definitions - repeal
- 39-21-113 Reports and returns - rule - repeal
- 39-21-114 Methods of enforcing collection
- 39-21-114.5 Surrender of property subject to levy - definition
- 39-21-115 Reciprocity with other states for collection of taxes provided
- 39-21-116 Closing agreements
- 39-21-116.5 Penalties - repeal
- 39-21-117 Saving clause
- 39-21-118 Criminal penalties - repeal
- 39-21-119 Filing with executive director - when deemed to have been made
- 39-21-119.5 Mandatory electronic filing of returns - mandatory electronic payment - penalty - waiver - definitions
- 39-21-120 Signature and filing alternatives for tax returns
- 39-21-121 Unclaimed property offset - definition
- 39-21-301 Legislative declaration
- 39-21-302 Definitions
- 39-21-303 Tax profile and expenditure report
- 39-21-304 Tax expenditure - tax preference performance statement - tax expenditure repeal requirement
- 39-21-305 Tax expenditure - state auditor evaluation
- 39-21-306 State auditor report - federal tax law and changes that impact the state tax base
- 39-21-401 Legislative declaration
- 39-21-402 Definitions
- 39-21-403 Legislative oversight committee concerning tax policy - creation - duties - report - repeal
- 39-21-404 Task force concerning tax policy - creation - membership - duties
- 39-21-405 Repeal of part Repealed
Article 22 — Income Tax
- 39-22-101 Short title
- 39-22-102 Legislative declaration
- 39-22-103 Definitions - construction of terms
- 39-22-104 Income tax imposed on individuals, estates, and trusts - single rate - report - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-104.5 Pretax payments - catastrophic health insurance - repeal
- 39-22-104.6 Pretax payments - medical savings accounts - repeal
- 39-22-105 Alternative minimum tax
- 39-22-106 Colorado personal exemptions of a resident individual
- 39-22-107 Income tax filing status
- 39-22-107.5 Income tax filing status - innocent spouse relief
- 39-22-108 Credit for tax paid other states
- 39-22-108.5 Dual resident trusts - income tax calculation
- 39-22-109 Income of a nonresident individual for purposes of Colorado income tax
- 39-22-110 Apportionment of tax in the case of a part-year resident
- 39-22-110.5 Reacquisition of residency during active duty military service
- 39-22-111 Accounting periods and methods
- 39-22-112 Persons and organizations exempt from tax under this article
- 39-22-114.5 Tax credit for investment in technologies for recycling plastics - repeal
- 39-22-116 Tax tables for individuals
- 39-22-119 Expenses related to child and dependent care - refundable credit against state tax - tax preference performance statement - legislative declaration - definition - repeal Repealed
- 39-22-119.5 Child care expenses tax credit - legislative declaration - definitions - repeal
- 39-22-121 Credit for child care facilities - legislative declaration - definitions - repeal Repealed
- 39-22-122 Long-term care insurance credit
- 39-22-123 Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998 Repealed
- 39-22-123.5 Earned income tax credit - legislative declaration - repeal
- 39-22-123.7 Earned income tax credit - pilot program - pre-populated tax return - rules - report - repeal
- 39-22-129 Child tax credit - legislative declaration - definitions - repeal
- 39-22-130 Family affordability tax credit - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-201 Partners, not partnership, subject to tax
- 39-22-202 Resident partners - definition
- 39-22-203 Nonresident partners
- 39-22-204 Accounting periods and methods
- 39-22-206 Foreign source income of export taxpayers
- 39-22-300.1 Short title - citation
- 39-22-301 Corporate tax imposed - repeal Repealed
- 39-22-302 S corporations
- 39-22-303 Dividends in a combined report - foreign source income - affiliated groups - definitions - rules - repeal
- 39-22-303.1 Interstate banking or branching - nondiscriminatory tax treatment
- 39-22-303.5 Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions
- 39-22-303.6 Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions
- 39-22-303.7 Sourcing of sales of mutual fund service corporations - definitions
- 39-22-303.9 Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions
- 39-22-304 Net income of corporation - legislative declaration - definitions - repeal
- 39-22-305 Consolidated returns
- 39-22-306 Accounting periods and methods
- 39-22-308 Credit allowed for purchase of Colorado coal
- 39-22-310 Legislative declaration - statutory interpretation and construction
- 39-22-320 Short title - citation
- 39-22-321 Definitions
- 39-22-322 Taxation of an S corporation and its shareholders
- 39-22-323 Modification and characterization of income
- 39-22-324 Basis and adjustments
- 39-22-325 Carryforwards and carrybacks - loss limitation
- 39-22-326 Part-year residence
- 39-22-327 Distributions
- 39-22-329 Tax credits
- 39-22-330 Uniformity of application and construction
- 39-22-340 Short title - citation
- 39-22-341 Legislative declaration
- 39-22-342 Definitions
- 39-22-343 Election
- 39-22-344 Imposition of tax
- 39-22-345 Owner exclusion
- 39-22-346 Credit for tax paid in other states
- 39-22-347 Credit for electing pass-through entity owner - tax preference performance statement - legislative declaration
- 39-22-401 Income of a resident estate or trust for purposes of Colorado income tax
- 39-22-402 Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments
- 39-22-403 Income of a nonresident estate or trust subject to income tax
- 39-22-404 Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado
- 39-22-407 Accounting periods and methods
- 39-22-501 Taxation of regulated investment companies
- 39-22-503 Taxation of real estate investment trusts - definitions
- 39-22-504 Net operating losses
- 39-22-504.5 Short title
- 39-22-504.6 Definitions
- 39-22-504.7 Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability - repeal
- 39-22-507.5 Credits against tax - investment in certain property - repeal
- 39-22-507.6 Credits against corporate tax - investment in certain property - repeal
- 39-22-509 Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repeal
- 39-22-514 Tax credit for qualified costs incurred in preservation of historic properties
- 39-22-514.5 Tax credit for qualified costs incurred in preservation of historic structures - commercial historic preservation tax credit program cash fund - tax preference performance statement - legislative declaration - short title - definitions
- 39-22-516.7 Tax credit for innovative motor vehicles - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-516.8 Tax credit for innovative trucks - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-517 Tax credit for child care center investments - repeal
- 39-22-518 Tax modification for net capital gains - definitions - repeal
- 39-22-520 Credit against tax - investment in school-to-career program - definitions - repeal
- 39-22-521 Credits against tax - employer expenses - public assistance recipients - repeal
- 39-22-522 Credit against tax - conservation easements - definitions - repeal
- 39-22-522.5 Conservation easement tax credits - dispute resolution - legislative declaration
- 39-22-526 Credit for environmental remediation of contaminated land - legislative declaration - definition - repeal
- 39-22-529 Business expense deduction - labor services - unauthorized alien - definitions
- 39-22-531 Colorado job growth incentive tax credit - rules - definitions - repeal
- 39-22-532 Advanced industry investment tax credit - definitions
- 39-22-535 Credit for purchase of uniquely valuable motor vehicle registration numbers - repeal
- 39-22-537.5 Credit for personal property taxes paid - legislative declaration - definitions - repeal
- 39-22-538 Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitions
- 39-22-539 Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal
- 39-22-540 Credit - organ donor - leave of absence period - legislative declaration - definitions
- 39-22-541 Credit for retrofitting a residence to increase a residence's visitability - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-542 Employee ownership tax credit - definitions - legislative declaration - repeal
- 39-22-542.5 Tax credit for new employee-owned businesses - employee ownership cash fund - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-543 Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repeal
- 39-22-544 Credit against tax - qualifying seniors - creation - legislative declaration - definitions - repeal
- 39-22-545 Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-546 Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal
- 39-22-547 Early childhood educator income tax credit - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-548 Colorado homeless contribution tax credit - legislative declaration - definitions - repeal
- 39-22-549 Credit against tax - small food business recovery and resilience grant program equipment - community food consortium duties and responsibilities - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-550 Tax credit for reducing emissions from certain lawn equipment - tax preference performance statement - legislative declaration - definitions - report - repeal
- 39-22-551 Industrial clean energy tax credit - tax preference performance statement - definitions - report - repeal
- 39-22-552 Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-553 Geothermal electricity generation production tax credit - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-554 Heat pump technology and thermal energy network tax credit - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-555 Electric bicycle tax credit - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-556 Tax credit for sustainable aviation fuel production facility - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-557 Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal
- 39-22-558 Tax credit for employer's contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-559 Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal
- 39-22-560 Tax credit for certification of aircraft to use unleaded aviation gasoline - tax preference performance statement - review - legislative declaration - definitions - repeal
- 39-22-561 Agricultural stewardship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal
- 39-22-562 Apprenticeship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal
- 39-22-563 Tax credit for freight rail use - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-564 New railroad operator tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal
- 39-22-565 Workforce shortage tax credit - tax preference performance statement - report - legislative declaration - definitions - repeal
- 39-22-566 Qualified care worker tax credit - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-567 Tax credit for investments in fixed capital assets for a shared quantum facility - tax preference performance statement - legislative declaration - definitions - report - repeal
- 39-22-568 Quantum business loan loss reserve income tax credit - tax preference performance statement - cash fund - legislative declaration - definitions - report - repeal
- 39-22-569 Community revitalization tax credit - community revitalization tax credit program cash fund - tax preference performance statement - legislative declaration - definitions - report - repeal
- 39-22-570 Tuition and fee tax incentive for qualifying students - tax preference performance statement - report - legislative declaration - definitions - repeal
- 39-22-571 Film festival incentive tax credit - tax preference performance statement - legislative declaration - definitions - repeal
- 39-22-600.3 Definitions
- 39-22-601 Returns - repeal
- 39-22-601.5 Reporting federal adjustments - definitions
- 39-22-602 Failure to make return - director may make
- 39-22-603 Returns not made under oath
- 39-22-603.5 Frivolous returns Repealed
- 39-22-604 Withholding tax - requirement to withhold - tax lien - exemption from lien - annual statement - notice - definitions - repeal
- 39-22-604.3 Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal
- 39-22-604.5 Withholding tax - transfers of Colorado real property - nonresident transferors
- 39-22-605 Failure by individual to pay estimated income tax
- 39-22-606 Failure by corporation to pay estimated income tax
- 39-22-607 Estimated tax deposited with treasurer
- 39-22-608 Form, place, and date of filing return - extension - electronic filing
- 39-22-609 Payment of tax - applicable when
- 39-22-610 Relief for members of the armed forces of the United States - when
- 39-22-611 Property exempt from ad valorem taxes
- 39-22-621 Interest and penalties
- 39-22-622 Refunds
- 39-22-623 Disposition of collections - definition Repealed
- 39-22-624 Prior rights and liabilities not affected
- 39-22-625 Application of article - effective date
- 39-22-626 Applicability of amendments to this article to income tax years
- 39-22-627 Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director - definitions - repeal
- 39-22-628 Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition
- 39-22-629 Advance payments of income tax credits - definitions
- 39-22-630 Charitable contributions made through qualified intermediaries - eligibility for income tax credits maintained - definitions
- 39-22-651 Short title - citation
- 39-22-652 Definitions
- 39-22-653 Taxpayer disclosure of reportable or listed transactions
- 39-22-654 Additional listed transactions - report
- 39-22-655 Penalty for failure to disclose a reportable or listed transaction
- 39-22-656 Material advisor - disclosure of reportable or listed transactions
- 39-22-657 Material advisor - maintenance of list
- 39-22-658 Material advisor - penalties
- 39-22-659 Waiver, reduction, or compromise of penalty for reasonable cause
- 39-22-701 Legislative declaration
- 39-22-702 Voluntary contribution designation - procedure
- 39-22-703 Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfer
- 39-22-704 Repeal of part Repealed
- 39-22-801 Voluntary contribution designation - procedure
- 39-22-802 Contributions credited to Colorado domestic abuse program fund - creation - appropriation
- 39-22-803 Repeal of part Repealed
- 39-22-1001 Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programs
- 39-22-1301 Voluntary contribution designation - procedure
- 39-22-1302 Contributions credited to homeless prevention activities program fund - creation - appropriation
- 39-22-1801 Legislative declaration
- 39-22-1802 Voluntary contribution designation - procedure - effective date
- 39-22-1803 Contributions credited to the Special Olympics Colorado fund - creation - appropriation
- 39-22-1804 Repeal of part Repealed
- 39-22-1901 Legislative declaration
- 39-22-1902 Voluntary contribution designation - procedure
- 39-22-1903 Contributions credited to the fund - appropriation
- 39-22-2001 Legislative declaration - revenues exceeding TABOR limit - sales tax refund
- 39-22-2002 Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director - definitions
- 39-22-2003 State sales tax refund - offset against state income tax - qualified individuals - definitions
- 39-22-2004 Temporary refund of excess state revenues from all sources - definitions - repeal
- 39-22-2005 Refund of excess state revenues from all sources - definitions - repeal
- 39-22-2101 Definitions
- 39-22-2102 Credit against tax - affordable housing developments - legislative declaration
- 39-22-2103 Recapture
- 39-22-2104 Filing requirements
- 39-22-2105 Parallel credits - insurance premium taxes
- 39-22-2106 Rules
- 39-22-2107 Compliance monitoring
- 39-22-2108 Report to the general assembly
- 39-22-2201 Voluntary contribution designation - procedure
- 39-22-2202 Contributions credited to the fund - administration - transfer
- 39-22-2203 Repeal of part Repealed
- 39-22-2401 Legislative declaration
- 39-22-2402 Voluntary contribution designation - procedure
- 39-22-2403 Contributions credited to Colorado healthy rivers fund - creation - appropriation
- 39-22-2404 Repeal of part Repealed
- 39-22-2901 Voluntary contribution designation - procedure
- 39-22-2902 Contributions credited to the Alzheimer's Association fund - creation - appropriation
- 39-22-2903 Repeal of part Repealed
- 39-22-3001 Voluntary contribution designation - procedure
- 39-22-3002 Contributions credited to the military family relief fund - appropriation
- 39-22-3003 Repeal of part Repealed
- 39-22-3301 Legislative declaration
- 39-22-3302 Voluntary contribution designation - procedure
- 39-22-3303 Contributions credited to the Colorado cancer fund - creation - appropriation
- 39-22-3304 Repeal of part Repealed
- 39-22-3601 Legislative declaration
- 39-22-3602 Voluntary contribution designation - procedure
- 39-22-3603 Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriation
- 39-22-3604 Repeal of part Repealed
- 39-22-3801 Legislative declaration
- 39-22-3802 Voluntary contribution designation - procedure
- 39-22-3803 Contributions credited to the unwanted horse fund - creation - appropriation
- 39-22-3804 Repeal of part Repealed
- 39-22-4301 Legislative declaration
- 39-22-4302 Voluntary contribution designation - procedure - effective date
- 39-22-4303 Contributions credited to the American Red Cross Colorado disaster response, readiness, and preparedness fund - creation - appropriation
- 39-22-4304 Repeal of part Repealed
- 39-22-4501 Legislative declaration
- 39-22-4502 Voluntary contribution designation - procedure - effective date
- 39-22-4503 Contributions credited to the Habitat for Humanity of Colorado fund - creation - appropriation
- 39-22-4504 Repeal of part Repealed
- 39-22-4701 Short title
- 39-22-4702 Legislative declaration
- 39-22-4703 Definitions
- 39-22-4704 First-time home buyer savings account
- 39-22-4705 Eligible expenses - penalties for other uses
- 39-22-4706 Forms
- 39-22-4707 Financial institutions
- 39-22-4708 Repeal of part Repealed
- 39-22-5101 Legislative declaration
- 39-22-5102 Voluntary contribution designation - procedure - effective date
- 39-22-5103 List of eligible charitable organizations
- 39-22-5104 Contributions credited to the donate to a Colorado nonprofit fund - creation - appropriation - distribution
- 39-22-5105 Initial funding
- 39-22-5201 Definitions
- 39-22-5202 Uninsured designation - required forms - rules
- 39-22-5301 Legislative declaration
- 39-22-5302 Voluntary contribution designation - procedure - effective date
- 39-22-5303 Contributions credited to Feeding Colorado fund - creation - appropriation
- 39-22-5304 Repeal of part Repealed
- 39-22-5401 Tax preference performance statement - legislative declaration
- 39-22-5402 Definitions
- 39-22-5403 Credit against tax - middle-income housing developments
- 39-22-5404 Qualified development owned by governmental or quasi-governmental entity
- 39-22-5405 Recapture
- 39-22-5406 Parallel credits - insurance premium taxes
- 39-22-5407 Rules - compliance monitoring
- 39-22-5408 Reporting requirements
- 39-22-5409 Repeal of part Repealed
- 39-22-5501 Tax preference performance statement - legislative declaration
- 39-22-5502 Definitions
- 39-22-5503 Credit against tax - affordable housing located in a transit-oriented community
- 39-22-5504 Recapture
- 39-22-5505 Filing requirements
- 39-22-5506 Parallel credits - insurance premium taxes
- 39-22-5507 Compliance monitoring
- 39-22-5508 Repeal of part Repealed
- 39-22-5601 Legislative declaration
- 39-22-5602 Voluntary contribution designation - procedure - effective date
- 39-22-5603 Contributions credited to animal protection fund - appropriation
Article 23.5 — Colorado Estate Tax
- 39-23.5-101 Short title
- 39-23.5-102 Definitions
- 39-23.5-103 Tax on transfer of gross estate of domiciliaries - amount - credit - property of a domiciliary defined
- 39-23.5-104 Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined
- 39-23.5-105 Tax upon transfer of gross estate of aliens - amount - property of alien defined
- 39-23.5-106 Tax on generation-skipping transfer - amount - property included in generation-skipping transfer
- 39-23.5-107 Tax returns - date to be filed - extension
- 39-23.5-108 Payment date - extension - installment
- 39-23.5-109 Interest
- 39-23.5-110 Penalty
- 39-23.5-111 Amended returns - final determination
- 39-23.5-112 Refund for overpayment
- 39-23.5-113 Criminal acts relating to returns
- 39-23.5-114 Liability for payment
- 39-23.5-115 Administration by department - action for collection of tax - appeals - limitations
- 39-23.5-116 Deposit of moneys collected - legislative finding
- 39-23.5-117 Estate tax - effective date - applicability
Article 24 — Interstate Compromise, Arbitration
- 39-24-101 Short title
- 39-24-102 Definitions
- 39-24-103 Interpretation
- 39-24-104 Compromise agreement - filing - penalty
- 39-24-105 Arbitration agreement - board of arbitrators
- 39-24-106 Hearings
- 39-24-107 Powers of board
- 39-24-108 Determination of domicile
- 39-24-109 Majority vote
- 39-24-110 Filing of determination
- 39-24-111 Penalties for nonpayment
- 39-24-112 Compromise by parties
- 39-24-113 Compensation and expenses
- 39-24-114 Reciprocal application
Article 26 — Sales and Use Tax
- 39-26-101 Short title
- 39-26-102 Performance statement - definitions - repeal
- 39-26-102.5 Change of references from Internal Revenue Code of 1954 to Internal Revenue Code of 1986
- 39-26-103 Licenses - fee - revocation - definition
- 39-26-103.5 Qualified purchaser - direct payment permit number - qualifications
- 39-26-104 Property and services taxed - definitions
- 39-26-105 Vendor liable for tax - definitions - repeal
- 39-26-105.2 Remittance of tax - GIS - vendor held harmless - requirements of GIS database - rules - legislative declaration - definitions
- 39-26-105.4 Remittance of tax - determination of address - dealer held harmless
- 39-26-105.5 Remittance of sales taxes - electronic funds transfers
- 39-26-106 Schedule of sales tax Repealed
- 39-26-107 Rules and regulations
- 39-26-108 Tax cannot be absorbed
- 39-26-109 Reports of vendor - rules
- 39-26-111 Credit sales
- 39-26-112 Excess tax - remittance - repeal
- 39-26-113 Collection of sales tax - motor vehicles - off-highway vehicles - exemption - process for motor vehicles sold at auction - exception - rules - definition
- 39-26-113.5 Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal
- 39-26-115 Deficiency due to negligence
- 39-26-116 Record of sales
- 39-26-117 Tax lien - exemption from lien
- 39-26-118 Recovery of taxes, penalty, and interest - repeal
- 39-26-119 License and tax additional
- 39-26-120 False or fraudulent return, statement - penalty
- 39-26-121 Penalty
- 39-26-122 Administration
- 39-26-123 Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions Repealed
- 39-26-124 Applicability to banks
- 39-26-125 Limitations
- 39-26-126 Legislative finding as to revenues for old age pension fund
- 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
- 39-26-128 Uniform sales and use tax base - definition
- 39-26-129 Refund for property used in rural broadband service - legislative declaration - tax preference performance statement - definitions - repeal
- 39-26-201 Definitions
- 39-26-202 Authorization of tax
- 39-26-204 Periodic return - collection
- 39-26-204.5 Remittance of tax - electronic database - retailer held harmless - repeal
- 39-26-204.6 Remittance of tax - determination of address - motor vehicle dealer held harmless
- 39-26-205 Tax constitutes lien - exemption from lien
- 39-26-206 Failure to make return
- 39-26-207 Penalty interest on unpaid tax
- 39-26-208 Collection of use tax - motor vehicles
- 39-26-209 Rules and regulations
- 39-26-210 Limitations
- 39-26-211 Applicability to banks
- 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
- 39-26-401 Definitions
- 39-26-402 Refund of state sales and use tax for biotechnology - application requirements and procedures
- 39-26-404 Repeal of part Repealed
- 39-26-701 Definitions
- 39-26-702 Department of revenue - rules
- 39-26-703 Disputes and refunds - repeal
- 39-26-704 Miscellaneous sales tax exemptions - governmental entities - hotel residents - schools - exchange of property
- 39-26-705 Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods
- 39-26-706 Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins
- 39-26-707 Food, meals, beverages, and packaging - definitions
- 39-26-708 Construction and building materials - legislative declaration - definition
- 39-26-709 Machinery and machine tools - definitions
- 39-26-710 Railroads - construction and building materials - tangible personal property - work equipment - rolling stock
- 39-26-711 Aircraft - tangible personal property
- 39-26-711.5 Aircraft - use outside state
- 39-26-711.8 Aircraft - use outside state - on-demand air carriers
- 39-26-711.9 Historic aircraft on loan for public display - definition
- 39-26-712 Trailers and trucks
- 39-26-713 Tangible personal property
- 39-26-714 Vending machines - definitions
- 39-26-715 Fuel and oil - definitions
- 39-26-716 Agriculture and livestock - special fuels - definitions Repealed
- 39-26-717 Drugs and medical and therapeutic devices - legislative declaration - definitions
- 39-26-718 Charitable organizations - association or organization of parents and teachers of public school students
- 39-26-719 Motor vehicles - tax preference performance statement - definitions - repeal
- 39-26-720 Bingo equipment
- 39-26-721 Manufactured homes and tiny homes
- 39-26-723 Colorado wood products - repeal
- 39-26-724 Components used to produce energy from a renewable energy source - definitions
- 39-26-725 Sales related to a school - definitions
- 39-26-726 Medical marijuana - debilitating conditions and ability to purchase
- 39-26-727 Tribal exemption - motor vehicles - partial interest - definition - legislative declaration
- 39-26-728 Property for use in space flight - definitions
- 39-26-729 Retail sales of marijuana
- 39-26-730 Sales and use tax exemption forms - simplification - legislative declaration
- 39-26-731 Eligible decarbonizing building materials - tax preference performance statement - legislative declaration - definition - repeal
- 39-26-732 Heat pump systems - tax preference performance statement - legislative declaration - definitions - repeal
- 39-26-733 Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal
- 39-26-734 Rebuilding from declared wildfire disaster - tax preference performance statement - legislative declaration - definitions - repeal
- 39-26-801 Legislative declaration
- 39-26-801.5 Definitions
- 39-26-802 Sales and use tax simplification task force - creation - definitions - repeal
- 39-26-802.5 Sales and use tax simplification - request for information
- 39-26-802.7 Electronic sales and use tax simplification system - sourcing method - implementation - legislative intent - definitions
- 39-26-802.9 Retailers without physical presence or with only incidental physical presence in local taxing jurisdictions - streamlined application process and no fee for local general business license - legislative declaration - definitions
- 39-26-803 Gifts, grants, or donations
- 39-26-804 Repeal of part Repealed
- 39-26-900.3 Definitions
- 39-26-901 Temporary adjustment of rates of state sales and use taxes - refund of excess state revenues - legislative declaration - repeal
Article 27 — Gasoline and Special Fuel Tax
- 39-27-101 Construction - definitions
- 39-27-102 Tax imposed on gasoline and special fuel - deposits - penalties
- 39-27-102.5 Exemptions on tax imposed - ex-tax purchases - performance statement - definition - repeal
- 39-27-103 Refunds - penalties - checkoff - limits on collections - performance statement
- 39-27-104 License and deposit - exception
- 39-27-105 Collection of tax on gasoline and special fuel - rules - repeal
- 39-27-105.5 Lien to secure payment of taxes - exemption - recovery
- 39-27-107 When users other than distributors must report
- 39-27-108 Penalty for failure to report or pay tax
- 39-27-109.7 Data collection services
- 39-27-110 Inspection of records
- 39-27-111 Tax in lieu of all other taxes imposed
- 39-27-112 Payment of expenses and distribution of funds
- 39-27-114 False oath
- 39-27-116 Authority of executive director - enforcement
- 39-27-117 Filing with executive director - when deemed to have been made
- 39-27-119 Not applicable to interstate commerce
- 39-27-120 Penalties
- 39-27-121 State treasurer custodian of deposits
- 39-27-122 Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules
- 39-27-123 Department of transportation - special fuels - impact - report
- 39-27-301 Definitions
- 39-27-302 Agreements between jurisdictions
- 39-27-303 Tax imposed
- 39-27-304 Provisions of agreements
- 39-27-305 Credit for purchases
- 39-27-306 Tax and fee collection
- 39-27-307 Compliance
- 39-27-308 Appeals
- 39-27-309 Exchange of information
- 39-27-310 Construction of this part 3 - rules and regulations
Article 28 — Cigarette Tax
- 39-28-101 Definitions
- 39-28-102 Licensing of wholesalers - rules - fines
- 39-28-102.5 Licensing of wholesale subcontractors - rules - fines - fund - transfer - repeal
- 39-28-103 Tax levied
- 39-28-103.3 Inventory tax - definition
- 39-28-103.5 Tax levied - state constitution
- 39-28-104 Evidence of payment of tax - credits - redemptions - repeal
- 39-28-104.5 Federal requirements - placement of labels - penalty
- 39-28-105 Use of metering machines
- 39-28-106 Nonresident wholesalers
- 39-28-107 Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation
- 39-28-108 Penalty
- 39-28-109 Records - examination - returns
- 39-28-110 Distribution of tax collected
- 39-28-110.5 Revenue and spending limitations
- 39-28-111 Exempt sales
- 39-28-112 Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and cities and counties - definitions
- 39-28-114 Prohibited acts - penalties
- 39-28-115 List of licensed wholesalers - published on website
- 39-28-116 Minimum price for cigarettes
- 39-28-201 Legislative declaration
- 39-28-202 Definitions
- 39-28-203 Requirements
- 39-28-301 Legislative declaration
- 39-28-302 Definitions
- 39-28-303 Certifications - directory - tax stamps
- 39-28-304 Agent for service of process
- 39-28-305 Reporting of information - escrow installments
- 39-28-306 Penalties and other remedies
- 39-28-307 Miscellaneous provisions
- 39-28-401 Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition
Article 28.5 — Tax on Tobacco Products
- 39-28.5-101 Definitions
- 39-28.5-102 Tax levied
- 39-28.5-102.5 Tax levied - state constitution
- 39-28.5-103 Exempt sales
- 39-28.5-104 Licensing required - rules - fines
- 39-28.5-104.5 Licensing of distributing subcontractors - rules - fines
- 39-28.5-105 Books and records to be preserved
- 39-28.5-106 Returns and remittance of tax - civil penalty
- 39-28.5-107 When credit may be obtained for tax paid - repeal
- 39-28.5-108 Distribution of tax collected
- 39-28.5-108.5 Revenue and spending limitations
- 39-28.5-109 Taxation by cities and towns
- 39-28.5-110 Prohibited acts - penalties
- 39-28.5-111 Federal requirements - affixing labels - penalty
- 39-28.5-112 List of licensed distributors and remote retail sellers - published on website
Article 28.6 — Nicotine Products Tax
- 39-28.6-101 Legislative declaration
- 39-28.6-102 Definitions
- 39-28.6-103 Tax levied
- 39-28.6-104 Exempt sales
- 39-28.6-105 Licensing required - rules - fines
- 39-28.6-106 Books and records to be preserved
- 39-28.6-107 Returns and remittance of tax - civil penalty - rules
- 39-28.6-108 When credit may be obtained for tax paid
- 39-28.6-109 Distribution of tax collected
- 39-28.6-110 Taxation by cities and towns
- 39-28.6-111 Prohibited acts - penalties
- 39-28.6-112 Revenue and spending limitations
Article 28.8 — Taxes on Marijuana and
- 39-28.8-101 Definitions
- 39-28.8-201 Retail marijuana sales tax - administration - enforcement
- 39-28.8-202 Retail marijuana sales tax
- 39-28.8-203 Disposition of collections - definitions
- 39-28.8-204 Revenue and spending limitations
- 39-28.8-205 Rules
- 39-28.8-301 Retail marijuana excise tax - administration - enforcement
- 39-28.8-302 Retail marijuana - excise tax levied at first transfer from retail marijuana cultivation facility - tax rate
- 39-28.8-303 Books and records to be preserved
- 39-28.8-304 Returns and remittance of tax - civil penalty
- 39-28.8-305 Distribution of tax collected Repealed
- 39-28.8-306 Prohibited acts - penalties
- 39-28.8-307 Revenue and spending limitations
- 39-28.8-308 Rules
- 39-28.8-401 Submission of ballot questions regarding imposition of retail marijuana sales and excise tax
- 39-28.8-500.3 Definitions
- 39-28.8-501 Marijuana tax cash fund - creation - distribution - legislative declaration - repeal
- 39-28.8-502 Marijuana tax cash fund - budget requests
Article 29 — Severance Tax
- 39-29-101 Legislative declaration
- 39-29-102 Definitions
- 39-29-103 Tax on severance of metallic minerals
- 39-29-104 Tax on severance of molybdenum ore
- 39-29-105 Tax on severance of oil and gas
- 39-29-106 Tax on the severance of coal
- 39-29-107 Tax on severance of oil shale - repeal
- 39-29-107.8 Refunds
- 39-29-108 Allocation of severance tax revenues - definitions - repeal
- 39-29-109 Severance tax trust fund - created - administration - distribution of money - legislative declaration - repeal
- 39-29-109.3 Severance tax operational fund - core reserve - grant program reserve - definitions - repeal
- 39-29-110 Local government severance tax fund - creation - administration - definitions - repeal Repealed
- 39-29-111 Withholding of income from oil and gas interest - definition
- 39-29-112 Procedures and reports - definitions - repeal
- 39-29-113 Exemption prohibited - when
- 39-29-114 Component members of a controlled group treated as one taxpayer
- 39-29-115 Penalties and interest
- 39-29-116 Uranium mill tailings remedial action program fund - creation - oversight committee - repeal
Article 30 — Urban and Rural Enterprise Zone Act
- 39-30-101 Short title
- 39-30-102 Legislative declaration
- 39-30-103 Zones established - annual documentation - review - termination - annual report - definitions
- 39-30-103.2 Enhanced rural enterprise zones - criteria - termination
- 39-30-103.5 Credit against tax - contributions to enterprise zone administrators to implement economic development plans - repeal
- 39-30-104 Credit against tax - investment in certain property - definitions - repeal
- 39-30-105.1 Credit for new enterprise zone business employees - definitions
- 39-30-105.5 Credit against Colorado income taxes based on expenditures for research and experimental activities
- 39-30-105.6 Credit against tax - rehabilitation of vacant buildings
- 39-30-106 Sales and use tax - machinery and equipment exempted
- 39-30-107 Zoning regulations and labor agreements not affected
- 39-30-107.5 Taxable property valuations - sales taxes - incentives - definitions
- 39-30-107.6 Parallel credits and refunds - insurance premium taxes
- 39-30-108 Rules and regulations
- 39-30-110 Electronic submissions
- 39-30-111 Department of revenue - enterprise zone data - electronic filing Repealed
- 39-30-112 Data provided to department of revenue
Article 30.5 — Rural Jump-start Zone Act
- 39-30.5-101 Short title
- 39-30.5-102 Legislative declaration
- 39-30.5-103 Definitions
- 39-30.5-104 Rural jump-start zone program requirements - commission - guidelines - definitions
- 39-30.5-105 Rural jump-start zone program benefits
- 39-30.5-106 Rural jump-start zone - local government requirements
- 39-30.5-107 Rural jump-start zone reporting requirements
- 39-30.5-108 Severability
Article 31 — Property Tax - Rent - Heat or Fuel -
- 39-31-101 Real property tax - tax equivalent - assistance - heat or fuel expenses assistance - eligibility - applicability - definitions - repeal
- 39-31-102 Procedures to obtain grant - department of revenue - responsibilities
- 39-31-103 Department of human services - outreach - departmental information sharing
- 39-31-104.5 Tax credit for assistance for individuals with a disability - tax preference performance statement - legislative declaration - definitions
- 39-31-105 Executive director - rule-making - collection of erroneous payments - waiver
Article 32 — Rural Technology Enterprise Zone Act
Article 36 — CHIPS Zone Act
- 39-36-101 Short title
- 39-36-102 Tax preference performance statement - legislative declaration
- 39-36-103 Definitions
- 39-36-104 Zones established - zone administrator - review - termination
- 39-36-105 Electronic submissions - certification data to department of revenue
- 39-36-106 Department of revenue - electronic filings - report - rules
- 39-36-107 Repeal of article Repealed
Article 37 — Firearms and Ammunition Excise Tax
- 39-37-101 Short title
- 39-37-102 Legislative declaration
- 39-37-103 Definitions
- 39-37-104 Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross taxable sales - tax rate
- 39-37-105 Exemption
- 39-37-106 Administration and enforcement - disputes and refunds - rules
- 39-37-107 Registration required
- 39-37-108 Books and records to be preserved
- 39-37-109 Returns and remittance of tax - civil penalty - rules
- 39-37-110 Distribution of tax collected
- 39-37-111 Prohibited acts - penalties
- 39-37-112 Revenue and spending limitations
- 39-37-201 Submission of ballot issue - excise tax on firearms and ammunition - definition
- 39-37-301 Firearms and ammunition excise tax cash fund - creation - distribution
- 39-37-302 Behavioral and mental health excise tax cash fund - creation - distribution