Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-201
Definitions
In addition to the definitions in section 39-26-102, as used in this part 2, unless the context otherwise requires:
# (1)
Acquisition charges or costs includes purchase price, as defined in section 39-26-102 (7).
# (2)
Person means an individual, corporation, limited liability company, partnership, firm, joint venture, association, estate, trust, receiver, or group acting as a unit and includes the plural as well as the singular number.
# (3)
Storage or storing means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state. Source: L. 37: p. 1101, § 1. CSA: C. 144, § 40. CRS 53: § 138-6-39. C.R.S. 1963: § 138-5-39. L. 77: Entire section R&RE, p. 290, § 73, effective June 29. L. 90: (2) amended, p. 458, § 41, effective April 18.
Amendment history
L. 37: p. 1101, § 1. CSA: C. 144, § 40. CRS 53: § 138-6-39. C.R.S. 1963: § 138-5-39. L. 77: Entire section R&RE, p. 290, § 73, effective June 29. L. 90: (2) amended, p. 458, § 41, effective April 18.
Source: view the official text
In this article (40 sections)
- 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…
- 39-26-113.5 · Refund of state sales taxes for vehicles used in…
- 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…
- 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…
- 39-26-128 · Uniform sales and use tax base - definition
- 39-26-129 · Refund for property used in rural broadband service -…
- 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…
- 39-26-204.6 · Remittance of tax - determination of address - motor…
- 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…
- 39-26-401 · Definitions
- 39-26-402 · Refund of state sales and use tax for biotechnology -…
- 39-26-404 · Repeal of part
- 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…