Partnertax.ai
Start free trial →

Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-26-101

Short title

Official textolls.infolast amended

This article shall be known and may be cited as the Emergency Retail Sales Tax Act of 1935. Source: L. 35: p. 1000, § 1. CSA: C. 144, § 1. L. 37: p. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1.

Amendment history

L. 35: p. 1000, § 1. CSA: C. 144, § 1. L. 37: p. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 39-26-101 · Short title
  2. 39-26-102 · Performance statement - definitions - repeal
  3. 39-26-102.5 · Change of references from Internal Revenue Code of 1954…
  4. 39-26-103 · Licenses - fee - revocation - definition
  5. 39-26-103.5 · Qualified purchaser - direct payment permit number -…
  6. 39-26-104 · Property and services taxed - definitions
  7. 39-26-105 · Vendor liable for tax - definitions - repeal
  8. 39-26-105.2 · Remittance of tax - GIS - vendor held harmless -…
  9. 39-26-105.4 · Remittance of tax - determination of address - dealer…
  10. 39-26-105.5 · Remittance of sales taxes - electronic funds transfers
  11. 39-26-106 · Schedule of sales tax
  12. 39-26-107 · Rules and regulations
  13. 39-26-108 · Tax cannot be absorbed
  14. 39-26-109 · Reports of vendor - rules
  15. 39-26-111 · Credit sales
  16. 39-26-112 · Excess tax - remittance - repeal
  17. 39-26-113 · Collection of sales tax - motor vehicles - off-highway…
  18. 39-26-113.5 · Refund of state sales taxes for vehicles used in…
  19. 39-26-115 · Deficiency due to negligence
  20. 39-26-116 · Record of sales
  21. 39-26-117 · Tax lien - exemption from lien
  22. 39-26-118 · Recovery of taxes, penalty, and interest - repeal
  23. 39-26-119 · License and tax additional
  24. 39-26-120 · False or fraudulent return, statement - penalty
  25. 39-26-121 · Penalty
  26. 39-26-122 · Administration
  27. 39-26-123 · Receipts - disposition - transfers of general fund surplus…
  28. 39-26-124 · Applicability to banks
  29. 39-26-125 · Limitations
  30. 39-26-126 · Legislative finding as to revenues for old age pension fund
  31. 39-26-127 · Legislation modifying the state sales tax base - no impact…
  32. 39-26-128 · Uniform sales and use tax base - definition
  33. 39-26-129 · Refund for property used in rural broadband service -…
  34. 39-26-201 · Definitions
  35. 39-26-202 · Authorization of tax
  36. 39-26-204 · Periodic return - collection
  37. 39-26-204.5 · Remittance of tax - electronic database - retailer held…
  38. 39-26-204.6 · Remittance of tax - determination of address - motor…
  39. 39-26-205 · Tax constitutes lien - exemption from lien
  40. 39-26-206 · Failure to make return
Full table of contents →