Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-701 — Definitions
In addition to the definitions in section 39-26-102, as used in this part 7, unless the context otherwise requires: (1) Storage or storing means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state. Source: L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1.
Source: official text