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This part 4 is repealed, effective December 31, 2029.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 (Repealed) Source: L. 2000: Entire part added, p. 1462, § 1, effective August 2. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1. 39-26-502.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 (Repealed) Source: L. 2000: Entire part added, p. 1464, § 1, effective August 2. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1.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 (Repealed) Source: L. 2001: Entire part added, p. 1464, § 1, effective August 8.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 L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1. 39-26-602.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 (Repealed) Source: L. 2001: Entire part added, p. 1465, § 1, effective August 8.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 L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1.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.
Amendment history
L. 2024: Entire section added, (HB 24-1036), ch. 373, p. 2531, § 20, effective August 7.
Source: view the official text
In this article (40 sections)
- 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…
- 39-26-705 · Miscellaneous use tax exemptions - printers ink and…
- 39-26-706 · Miscellaneous sales and use tax exemptions - internet…
- 39-26-707 · Food, meals, beverages, and packaging - definitions
- 39-26-708 · Construction and building materials - legislative…
- 39-26-709 · Machinery and machine tools - definitions
- 39-26-710 · Railroads - construction and building materials - tangible…
- 39-26-711 · Aircraft - tangible personal property
- 39-26-711.5 · Aircraft - use outside state
- 39-26-711.8 · Aircraft - use outside state - on-demand air carriers
- 39-26-711.9 · Historic aircraft on loan for public display - definition
- 39-26-712 · Trailers and trucks
- 39-26-713 · Tangible personal property
- 39-26-714 · Vending machines - definitions
- 39-26-715 · Fuel and oil - definitions
- 39-26-716 · Agriculture and livestock - special fuels - definitions