Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-20-107
Certificate of release conclusive
Official textolls.infolast amended
A certificate of release or of partial discharge issued under section 39-20-104 shall be held conclusive that the lien of the state of Colorado upon the property released therein is extinguished. Source: L. 43: p. 509, § 6. CSA: C. 142, § 280(6). CRS 53: § 138-7-7. C.R.S. 1963: § 138-6-7. ARTICLE 21 Procedure and Administration Law reviews: For article, Taxation, which discusses Tenth Circuit decisions dealing with tax law, see 61 Den. L.J. 379 (1984). PART 1 GENERAL PROVISIONS
Amendment history
L. 43: p. 509, § 6. CSA: C. 142, § 280(6). CRS 53: § 138-7-7. C.R.S. 1963: § 138-6-7.
Source: view the official text
In this article (7 sections)
- 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