Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-24-102 — Definitions
As used in this article 24, unless the context otherwise requires: (1) Board means a board of arbitrators formed pursuant to section 39-24-105. (2) State means any state, territory, or possession of the United States and the District of Columbia. Source: L. 53: p. 355, § 2. CRS 53: § 138-8-2. C.R.S. 1963: § 138-7-2. L. 2025: Entire section amended, (SB 25-275), ch. 377, p. 2104, § 316, effective August 6.
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