Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-3-118
Intangible personal property - exemption
Intangible personal property shall be exempt from the levy and collection of property tax. For purposes of this section, intangible personal property shall include, but is not limited to, computer software. Source: L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. L. 90: Entire section amended, p. 1715, § 2, effective May 2. Editor's note: This section is similar to former § 39-3-101 (1)(i) as it existed prior to 1989. Cross references: For the legislative declaration contained in the 1990 act amending this section, see section 1 of chapter 281, Session Laws of Colorado 1990.
Amendment history
L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. L. 90: Entire section amended, p. 1715, § 2, effective May 2.
Source: view the official text
In this article (40 sections)
- 39-3-103 · Personal effects - exemption
- 39-3-104 · Ditches, canals, and flumes - exemption
- 39-3-105 · Public libraries - governments - school districts - exemption
- 39-3-106 · Property - religious purposes - exemption - legislative…
- 39-3-106.5 · Tax-exempt property - incidental use - exemption -…
- 39-3-107 · Property - not-for-profit schools - exemption
- 39-3-108 · Property - nonresidential - health-care facility - water…
- 39-3-108.5 · Property - community corrections facility - exemption
- 39-3-109 · Residential property - integral part of tax-exempt entities…
- 39-3-110 · Property - integral part of child care center - charitable…
- 39-3-111 · Property - used by fraternal or veterans' organization -…
- 39-3-111.5 · Property - health-care services - charitable purposes -…
- 39-3-112 · Residential property - orphanage - low-income elderly or…
- 39-3-112.5 · Residential property - homeless - charitable purposes -…
- 39-3-113 · Residential property - while being constructed - charitable…
- 39-3-113.5 · Property acquired by nonprofit housing provider for…
- 39-3-114 · Burden - claim for charitable exemption
- 39-3-115 · Statutes not applicable
- 39-3-116 · Combination use of property - charitable, religious, and…
- 39-3-117 · Cemeteries - not-for-profit - exemption
- 39-3-118 · Intangible personal property - exemption
- 39-3-118.5 · Business personal property - exemption - exemption…
- 39-3-118.7 · Community solar garden - partial business personal…
- 39-3-119 · Inventories - materials and supplies - held for consumption…
- 39-3-119.5 · Personal property - exemption - reimbursement to local…
- 39-3-120 · Livestock - exemption
- 39-3-121 · Agricultural and livestock products - exemption
- 39-3-122 · Agricultural equipment used in production of agricultural…
- 39-3-123 · Works of art, literary materials, and artifacts - on loan -…
- 39-3-124 · Property used by state entity - installment sales or lease…
- 39-3-126 · Horticultural improvements - exemption - limitation -…
- 39-3-126.5 · Mobile homes - low-value - exemption - legislative…
- 39-3-127 · County fair property - exemption - limitation
- 39-3-127.5 · Qualifying business entities - participation in federal…
- 39-3-127.7 · Community land trust property - nonprofit affordable…
- 39-3-128 · Exempt property listed and valued
- 39-3-129 · Proportional valuation - exempt property
- 39-3-130 · Change in tax status of property - effective date - tax…
- 39-3-131 · Entire property becomes tax-exempt
- 39-3-132 · Portion of property becomes tax-exempt