Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-24-114 — Reciprocal application
The provisions of this article relative to arbitration shall apply only to cases in which and so far as each of the states involved has a law identical or substantially similar to this article. Source: L. 53: p. 358, § 14. CRS 53: § 138-8-14. C.R.S. 1963: § 138-7-14. Gift Tax ARTICLE 25 Gift Tax 39-25-101 to 39-25-120. (Repealed) Source: L. 2003: Entire article repealed, p. 2003, § 69, effective May 22. Editor's note: This article was numbered as article 4 of chapter 138, C.R.S. 1963. For amendments to this article prior to its repeal in 2003, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume. Sales and Use Tax ARTICLE 26 Sales and Use Tax Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the county and municipal sales or use tax law, see article 2 of title 29. Law reviews: For article, Three Sources of Municipal Revenue in Colorado, see 19 Colo. Law. 2065 (1990); for article, Colorado Sales and Use Taxes In the Multistate Context, see 20 Colo. Law. 501 (1991); for article, Colorado Business Asset Acquisitions: A Tax Trap for the Unwary, see 26 Colo. Law. 65 (Sept. 1997); for article, A Survey of the Law of Colorado Nonprofit Entities, see 27 Colo. Law. 5 (April 1998); for article, Sales and Use Tax Consequences of Reorganizations, Separations, and Acquisitions, see 32 Colo. Law. 81 (May 2003); for article, Colorado and the 'Amazon Tax'--Recent History, see 41 Colo. Law. 43 (June 2012). PART 1 SALES TAX Cross references: For the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this part 1, see § 24-12-108. Law reviews: For article, Colorado and the 'Amazon Tax'--Recent History, see 41 Colo. Law. 43 (June 2012).
Source: official text