Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-404 — Repeal of part
This part 4 is repealed, effective December 31, 2029. Source: L. 2024: Entire section added, (HB 24-1036), ch. 373, p. 2531, § 20, effective August 7. Editor's note: This section was numbered as § 39-26-403 in HB 24-1036 but was renumbered on revision for ease of location. Cross references: For the legislative declaration in HB 24-1036, see section 1 of chapter 373, Session Laws of Colorado 2024. PART 5 SALES AND USE TAX REFUND FOR POLLUTION CONTROL EQUIPMENT 39-26-501. Definitions. (Repealed) Source: L. 2000: Entire part added, p. 1462, § 1, effective August 2. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1. 39-26-502. Fiscal years commencing on or after July 1, 1999 - temporary refund of state sales and use tax paid for pollution control equipment to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed) Source: L. 2000: Entire part added, p. 1464, § 1, effective August 2. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1. PART 6 SALES AND USE TAX REFUND FOR TANGIBLE PERSONAL PROPERTY USED FOR RESEARCH AND DEVELOPMENT 39-26-601. Definitions. (Repealed) Source: L. 2001: Entire part added, p. 1464, § 1, effective August 8. L. 2004: (1) amended, p. 1045, § 18, effective July 1. L. 2007: (1) amended, p. 1176, § 4, effective May 23. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1. 39-26-602. Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed) Source: L. 2001: Entire part added, p. 1465, § 1, effective August 8. L. 2004: (1), (2), and (3) amended, p. 1045, § 19, effective July 1. L. 2007: (1), (2), and (3) amended, p. 1176, § 5, effective May 23. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1. PART 7 SALES AND USE TAX EXEMPTIONS Editor's note: This entire part 7 was added in 2004 and includes the relocation of provisions formerly contained in §§ 39-26-114 and 39-26-203. A comparative table showing the relocations is contained in the back of the index.
Source: official text