reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 23.5 - Colorado Estate Tax (§§ 39-23.5-101 — 39-23.5-117) › Section 39-23.5-111 - Amended returns - final determination

(1)
If the person required to file files an amended federal return, he shall immediately file with the department an amended Colorado return and a true copy of the amended federal return. If the person required to file is required to pay an additional tax under this article pursuant to such amended return, he shall pay such additional tax, together with interest as provided in section
39-23.5-109
, at the same time he files the amended return, subject, however, to any extension or installment election under section
39-23.5-108
.
(2)
Upon final determination or redetermination of the federal tax due in respect of any gross estate or generation-skipping transfer, the person required to file shall, within sixty days after such determination or redetermination, give written notice of it to the department, in such form as may be prescribed by regulation. If any additional tax is due under this article by reason of such determination or redetermination, the person required to file shall pay the same, together with interest as provided in section
39-23.5-109
, at the same time he files such notice, subject, however, to any extension or installment election under section
39-23.5-108
.
L. 79: Entire article added, p. 1434, § 16, effective July 3. L. 83: Entire section amended, p. 1536, § 9, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 23.5 - Colorado Estate Tax (§§ 39-23.5-101 — 39-23.5-117) › Section 39-23.5-112 - Refund for overpayment

(1)
Whenever the department determines that the tax due under this article has been overpaid, the department is authorized to refund the amount of the overpayment, together with interest at the rate prescribed by section
39-21-110.5
from the date of the overpayment or from nine months after the date of the decedent's death or the generation-skipping transfer, whichever is later, pursuant to a claim for refund for the same filed by the person required to file the return or the person who paid the tax. No claim for refund may be filed after the later of either:
(a)
The last day provided under the internal revenue code for filing a claim for refund for the corresponding federal tax, taking into account any extensions and suspensions of the period for making such a filing; or
(b)
The last date that an assessment could be made by the department with respect to such tax under section
39-23.5-115(4)
.
L. 79: Entire article added, p. 1435, § 16, effective July 3. L. 83: Entire section amended, p. 1536, § 10, effective July 1. L. 89: Entire section amended, p. 1497, § 3, effective June 7. L. 92: Entire section amended, p. 2252, § 9, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 23.5 - Colorado Estate Tax (§§ 39-23.5-101 — 39-23.5-117) › Section 39-23.5-113 - Criminal acts relating to returns

Any person who willfully fails to file a Colorado return when required by this article, or who willfully files a false return, or who willfully fails to pay any tax required by this article shall be punished as provided by section
39-21-118
.
L. 79: Entire article added, p. 1435, § 16, effective July 3. L. 80: Entire section R&RE, p. 523, § 3, effective July 1. L. 83: Entire section amended, p. 1536, § 11, effective July 1. L. 85: Entire section amended, p. 1256, § 8, effective 1/1/1986.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 23.5 - Colorado Estate Tax (§§ 39-23.5-101 — 39-23.5-117) › Section 39-23.5-114 - Liability for payment

(1)
The tax imposed by this article shall be paid by the person required to file. No person required to file shall be liable for a sum greater than the value of the property actually received by him.
(2)
If the tax imposed by this article is not paid when due, the spouse, qualified heir, distributee, transferee, trustee (except the trustee of an employees' trust which meets the requirement of section 401 (a) of the internal revenue code), surviving tenant, person in possession of the property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary who receives, or has on the date of the decedent's death, property included in the gross estate or the generation-skipping transfer shall, to the extent of the value of such property for Colorado tax purposes, be personally liable for such tax. The personal liability imposed by this subsection (2) shall, with respect to estates of decedents dying or generation-skipping transfers occurring on or after July 1, 1980, not be valid as against any purchaser, mortgagee, pledgee, or transferee of, or a holder of a security interest in, such property if acquired by him for a full and adequate consideration in money or money's worth. A recorded instrument on which a state documentary fee is noted pursuant to section
39-13-103
shall be prima facie evidence that the transfer described in such instrument was for full and adequate consideration in money or money's worth.
L. 79: Entire article added, p. 1435, § 16, effective July 3. L. 83: Entire section amended, p. 1536, § 12, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 23.5 - Colorado Estate Tax (§§ 39-23.5-101 — 39-23.5-117) › Section 39-23.5-116 - Deposit of moneys collected - legislative finding

(1)
In order to provide revenue for the old age pension fund created and established by article XXIV of the state constitution in an amount at least equal to that presently provided by the inheritance tax laws of this state, which laws shall not apply to estates of decedents dying on or after January 1, 1980, all moneys collected by the department under this article are hereby allocated to and shall be deposited in the old age pension fund created and established by article XXIV of the state constitution.
(2)
The general assembly finds that subsection (1) of this section repeals no law which provides revenue for the old age pension fund and amends no law so as to reduce the revenue provided for the old age pension fund, except as is allowed by article XXIV of the state constitution.
L. 79: Entire article added, p. 1436, § 16, effective July 3.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 23.5 - Colorado Estate Tax (§§ 39-23.5-101 — 39-23.5-117) › Section 39-23.5-117 - Estate tax - effective date - applicability

This article shall take effect January 1, 1980, and shall apply to the estates of decedents dying on or after said date.
L. 79: Entire article added, p. 1436, § 16, effective July 3. L. 2002: Entire section amended, p. 1359, § 3, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-101 - Short title

This article shall be known and may be cited as the "Uniform Act on Interstate Compromise and Arbitration of Inheritance Taxes".
L. 53: p. 355, § 1. CRS 53: § 138-8-1. C.R.S. 1963: § 138-7-1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-102 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"State" means any state, territory, or possession of the United States and the District of Columbia.
L. 53: p. 355, § 2. CRS 53: § 138-8-2. C.R.S. 1963: § 138-7-2.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-103 - Interpretation

This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
L. 53: p. 355, § 3. CRS 53: § 138-8-3. C.R.S. 1963: § 138-7-3.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-104 - Compromise agreement - filing - penalty

(1)
When the executive director of the department of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the said executive director may make a written agreement of compromise with the other taxing authorities and the executor or administrator of such decedent that a certain sum shall be accepted in full satisfaction of all inheritance taxes imposed by this state, including any interest or penalties to the date of signing the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of inheritance taxes. The executor or administrator of such decedent is authorized to make such agreement. Such agreement shall finally and conclusively fix and determine the amount of tax payable to this state without regard to any other provision of the laws of this state.
(2)
Unless the tax so agreed upon is paid within sixty days after the signing of such agreement, interest or penalties shall thereafter accrue upon the amount fixed in the agreement, but the time between the decedent's death and the signing of such agreement shall not be included in computing the interest or penalties. In the event the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the personal representatives forthwith shall also pay to the department of revenue so much of the difference between such aggregate amount and the amount of such credit as the amount payable to the department under the agreement bears to such aggregate amount. A copy of any such agreement shall be filed in the court having jurisdiction of the administration of the estate and any existing appraisement shall be deemed modified according to said agreement.
(3)
In the event no appraisement has been made and filed prior to said agreement, the executive director of the department of revenue shall direct an appraisement to be made and filed in the court having jurisdiction of the administration of the estate in accordance with said agreement.
L. 53: p. 355, § 4. CRS 53: § 138-8-4. C.R.S. 1963: § 138-7-4. L. 73: p. 1474, § 34.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-105 - Arbitration agreement - board of arbitrators

When the executive director of the department of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the said executive director may make a written agreement with the other taxing authorities and with the executor or administrator of such decedent to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators, referred to in this article as the "board". The executor or administrator of such decedent is authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
L. 53: p. 356, § 5. CRS 53: § 138-8-5. C.R.S. 1963: § 138-7-5. L. 73: p. 1475, § 35.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-106 - Hearings

The board shall hold hearings at such times and places as it may determine upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence, and to examine and cross-examine witnesses.
L. 53: p. 356, § 6. CRS 53: § 138-8-6. C.R.S. 1963: § 138-7-6.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-107 - Powers of board

The board has power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers, and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.
L. 53: p. 357, § 7. CRS 53: § 138-8-7. C.R.S. 1963: § 138-7-7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-108 - Determination of domicile

The board, by majority vote, shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance taxes but for no other purpose.
L. 53: p. 357, § 8. CRS 53: § 138-8-8. C.R.S. 1963: § 138-7-8.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-109 - Majority vote

Except as provided in section
39-24-107
in respect to the issuance of subpoenas, all questions arising in the course of the proceedings shall be determined by a majority vote of the board.
L. 53: p. 357, § 9. CRS 53: § 138-8-9. C.R.S. 1963: § 138-7-9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-110 - Filing of determination

The executive director of the department of revenue, the board, or the executor or administrator of such decedent shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement or a duplicate made pursuant to section
39-24-105
, with the authority having jurisdiction to assess or determine the inheritance taxes in the state determined by the board to be the domicile of the decedent, and shall file copies of such documents with the authorities that would have been empowered to assess or determine the inheritance taxes in each of the other states involved.
L. 53: p. 357, § 10. CRS 53: § 138-8-10. C.R.S. 1963: § 138-7-10. L. 73: p. 1475, § 36.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-111 - Penalties for nonpayment

If it is determined by the board that the decedent died domiciled in this state, interest or penalties, if otherwise imposed by law for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed ten percent per annum.
L. 53: p. 357, § 11. CRS 53: § 138-8-11. C.R.S. 1963: § 138-7-11.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-112 - Compromise by parties

Nothing in this article shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to section
39-24-104
, fixing the amounts to be accepted by this and any other state involved in full satisfaction of inheritance taxes.
L. 53: p. 357, § 12. CRS 53: § 138-8-12. C.R.S. 1963: § 138-7-12.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-113 - Compensation and expenses

The compensation and expenses of the members of the board and its employees may be agreed upon among such members and the executor or administrator and, if they cannot agree, shall be fixed by any court having jurisdiction over probate matters of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be paid by the executor or administrator.
L. 53: p. 357, § 13. CRS 53: § 138-8-13. C.R.S. 1963: § 138-7-13.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ESTATE AND INHERITANCE AND SUCCESSION TAX (§§ 39-23-101 — 39-24-114) › Article 24 - INTERSTATE COMPROMISE, ARBITRATION - INHERITANCE TAX (§§ 39-24-101 — 39-24-114) › Section 39-24-114 - Reciprocal application

The provisions of this article relative to arbitration shall apply only to cases in which and so far as each of the states involved has a law identical or substantially similar to this article.
L. 53: p. 358, § 14. CRS 53: § 138-8-14. C.R.S. 1963: § 138-7-14.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GIFT TAX (§ 39-25-101) › Article 25 - [Repealed] (§ 39-25-101) › Section 39-25-101 - to 39-25-120 - [Repealed]

L. 2003: Entire article repealed, p. 2003, § 69, effective May 22.
This article was numbered as article 4 of chapter 138, C.R.S. 1963.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-101 - Short title

This article shall be known and may be cited as the "Emergency Retail Sales Tax Act of 1935".
L. 35: p. 1000, § 1. CSA: C. 144, § 1. L. 37: p. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-102.5 - Change of references from "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986"

The change of references in this article from the "Internal Revenue Code of 1954" to the "Internal Revenue Code of 1986" shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced in the same manner as if such references had not been changed.
L. 88: Entire section added, p. 1327, § 5, effective April 6.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-105.4 - [Effective Until 7/1/2025] Remittance of tax - determination of address - dealer held harmless

(1)
Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that does not meet the requirements of section
42-6-139
, C.R.S., was provided by the purchaser for purposes of calculating the amounts of tax either due on the sale and purchase of such vehicle pursuant to this part 1 or section
29-2-106
, C.R.S., if the dealer:
(a)
Informs the purchaser of a motor vehicle of the key requirements of motor vehicle titling and registration as specified in sections
42-3-103 (4)(a)
,
42-6-134
,
42-6-139
, and
42-6-140
, C.R.S.; and
(b)
Obtains an affidavit signed by the purchaser stating that the purchaser's address is true and correct.
L. 2009: Entire section added, (HB 09 -1230), ch. 232, p. 1066, § 1, effective August 5.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-105.4 - [Effective 7/1/2025] Remittance of tax - determination of address - dealer held harmless

(1)
Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that does not meet the requirements of section
42-6-139
, was provided by the purchaser for purposes of calculating the amounts of tax either due on the sale and purchase of such vehicle pursuant to this part 1 or section 29-2-211, if the dealer:
(a)
Informs the purchaser of a motor vehicle of the key requirements of motor vehicle titling and registration as specified in sections
42-3-103 (4)(a)
,
42-6-134
,
42-6-139
, and
42-6-140
, C.R.S.; and
(b)
Obtains an affidavit signed by the purchaser stating that the purchaser's address is true and correct.
Amended by 2024 Ch. 144,§ 45, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 2009: Entire section added, (HB 09 -1230), ch. 232, p. 1066, § 1, effective August 5.
2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-105.5 - Remittance of sales taxes - electronic funds transfers

As specified in section
39-22-119.5
, a vendor whose liability for state sales tax only for the previous calendar year was more than seventy-five thousand dollars shall use electronic funds transfers to remit all state and local sales taxes required to be remitted to the executive director of the department of revenue.
Amended by 2019 Ch. 395,§ 4, eff. 8/2/2019.
Amended by 2019 Ch. 31,§ 3, eff. 8/2/2019.
L. 2001: Entire section added, p. 510, § 1, effective August 8. L. 2017: Entire section amended, (HB 17-1136), ch. 237, p. 237, § 2, effective March 23. L. 2019: Entire section amended, (SB 19-024), ch. 99, p. 99, § 3, effective August 2; Entire section amended, (HB 19-1256), ch. 3515, p. 3515, § 4, effective August 2.
Section 4(2) of chapter 31 (SB 19-024), Session Laws of Colorado 2019, provides that the act changing this section applies to remittances made on or after August 2, 2019.
For the legislative declaration in SB 19-024, see section 1 of chapter 31, Session Laws of Colorado 2019.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-107 - Rules and regulations

To provide uniform methods of adding the tax, or the average equivalent thereof, to the selling price, it is the duty of the executive director of the department of revenue to formulate and promulgate after hearing appropriate rules and regulations to effectuate the purpose of sections
39-26-105
to
39-26-113
.
L. 35: p. 1007, § 5. CSA: C. 144, § 7. L. 37: p. 1083, § 1. CRS 53: § 138-6-7. C.R.S. 1963: § 138-5-7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-108 - Tax cannot be absorbed

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this part 1 will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or if added that it or any part thereof will be refunded. Any person violating any of the provisions of sections
39-26-105
to
39-26-113
commits a class 2 misdemeanor.
Amended by 2021 Ch. 462, § 695, eff. 3/1/2022.
L. 35: p. 1007, § 5. CSA: C. 144, § 8. L. 37: p. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended, (SB 21-271), ch. 3296, p. 3296, § 695, effective 3/1/2022.
Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.
2021 Ch. 462, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-109 - [Effective until 8/7/2024] Reports of vendor

If the accounting methods regularly employed by the vendor in the transaction of his business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the executive director of the department of revenue, upon written request of the vendor, may accept reports at such intervals as will in his opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax. The executive director may by rule permit taxpayers whose monthly tax collected is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months.
L. 35: p. 1008, § 5. CSA: C. 144, § 9. L. 37: p. 1084, § 1. CRS 53: § 138-6-9. C.R.S. 1963: § 138-5-9. L. 64: p. 818, § 4. L. 65: p. 1124, § 3. L. 80: Entire section amended, p. 732, § 1, effective July 1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
For rule-making procedures, see article 4 of title 24 .
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-109 - [Effective 8/7/2024] Reports of vendor

(1)
If the accounting methods regularly employed by the vendor in the transaction of the vendor's business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the executive director of the department of revenue, upon written request of the vendor, may accept reports at such intervals as will in the executive director's opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax as follows:
(a)
For returns that must be filed before January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months;
(b)
For returns that must be filed on or after January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than six hundred dollars to make returns and pay taxes at intervals not greater than every three months; and
(c)
For returns that must be filed on or after January 1, 2026, the executive director may by rule increase the amount of monthly tax collected set forth in subsection (1)(b) of this section.
Amended by 2024 Ch. 45,§ 2, eff. 8/7/2024.
L. 35: p. 1008, § 5. CSA: C. 144, § 9. L. 37: p. 1084, § 1. CRS 53: § 138-6-9. C.R.S. 1963: § 138-5-9. L. 64: p. 818, § 4. L. 65: p. 1124, § 3. L. 80: Entire section amended, p. 732, § 1, effective July 1.
2024 Ch. 45, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
For rule-making procedures, see article 4 of title 24 .
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-110 - [Repealed]

Repealed by 2021 Ch. 109,§ 4, eff. 5/7/2021.
L. 35: p. 1008, § 5. CSA: C. 144, § 11. L. 37: p. 1084, § 1. CRS 53: § 138-6-10. C.R.S. 1963: § 138-5-10. L. 2021: Entire section repealed, (HB 21-1155), ch. 434, p. 434, § 4, effective May 7.
L. 35: p. 1008, § 5. CSA: C. 144, § 11. L. 37: p. 1084, § 1. CRS 53: § 138-6-10. C.R.S. 1963: § 138-5-10.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-111 - Credit sales

(1)
In case of a sale upon credit, or a contract for sale wherein it is provided that the price shall be paid in installments and title does not pass until a future date, or a chattel mortgage or a conditional sale, there shall be paid upon each payment, upon the account of purchase price, that portion of the total tax which the amount paid bears in the total purchase price. Notwithstanding any other provision of this subsection (1), a retailer doing business wholly or partly on a credit basis may, at his election, make a return, and remit sales tax on credit sales, on the basis of the aggregate amount of cash received during the month from taxable credit sales. The retailer may determine the tax to be remitted on the basis of his reasonable estimate of the aggregate amount of tax which he has collected from his credit customers during the month. A retailer's estimate of the taxes collected on credit sales made in any month (referred to in this section as "base month") shall be deemed reasonable if the cumulative sum of the monthly amounts of taxes on such credit sales remitted by the retailer on or before the close of the third, sixth, ninth, twelfth, and fifteenth calendar months following the base month is not less than twenty-five percent, forty-three and seventy-five one-hundredths percent, sixty-two and five-tenths percent, eighty-one and twenty-five one-hundredths percent, and one hundred percent, respectively, of the total taxes due on the aggregate credit sales made by the retailer in the base month. In no event, however, shall the amount of taxes remitted by the retailer in any month be less than the amount which the retailer actually estimates to have been collected in that month.
(2)
If a retailer transfers, sells, assigns, or otherwise disposes of an account receivable, he shall be deemed to have received the full balance of the consideration for the original sale and shall be liable for the remittance of the sales tax on the balance of the total sale price not previously reported; except that such transfer, sale, assignment, or other disposition of an account receivable by a retailer to a closely held subsidiary, as defined in section
39-26-102(10)(k)
, shall not be deemed to require the retailer to pay the sales tax on the credit sale represented by the account transferred prior to the time the customer makes payment on said account.
L. 35: p. 1008, § 5. CSA: C. 144, § 12. L. 37: p. 1084, § 1. CRS 53: § 138-6-11. C.R.S. 1963: § 138-5-11. L. 79: Entire section amended, p. 1446, § 37, effective July 3.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-112 - Excess tax - remittance - repeal

(1)
If any vendor, during any reporting period, collects as a tax an amount in excess of the tax imposed by section 39-26-106 (1), such vendor shall remit to the executive director of the department of revenue the full net amount of the tax imposed in this part 1 and also such excess. The retention by the retailer or vendor of any excess of tax collections over the said percentage of the total taxable sales of such retailer or vendor, or the intentional failure to remit punctually to the executive director the full amount required to be remitted by the provisions of this part 1 is declared to be unlawful and constitutes a misdemeanor.
(2)
(a)
The requirements and penalty in this section do not apply to a qualifying retailer retaining state sales tax as allowed in section
39-26-105
(1.3).
(b)
This subsection (2) is repealed, effective December 31, 2026.
Amended by 2024 Ch. 170,§ 15, eff. 5/14/2024.
Amended by 2020EX1 Ch. 3, § 3, eff. 12/7/2020.
L. 35: p. 1009, § 5. CSA: C. 144, § 13. L. 37: p. 1085, § 1. L. 45: p. 580, § 4. CRS 53: § 138-6-12. C.R.S. 1963: § 138-5-12. L. 65: p. 1124, § 4. L. 2001: Entire section amended, p. 1281, § 58, effective June 5.
For the legislative declaration in HB 20B-1004, see section 1 of chapter 3, Session Laws of Colorado 2020, First Extraordinary Session.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-115 - Deficiency due to negligence

If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall be added ten percent of the total amount of the deficiency, and interest in such case shall be collected at the rate imposed under section
39-21-110.5
, in addition to the interest provided by section
39-21-109
, on the amount of such deficiency from the time the return was due, from the person required to file the return, which interest and addition shall become due and payable ten days after written notice and demand to him by the executive director of the department of revenue. If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added one hundred percent of the total amount of the deficiency, and, in such case, the whole amount of the tax unpaid, including the additions, shall become due and payable ten days after written notice and demand by the executive director, and an additional three percent per month on said amount shall be added from the date the return was due until paid.
L. 35: p. 1012, § 8. CSA: C. 144, § 18. L. 37: p. 1090, § 1. CRS 53: § 138-6-17. C.R.S. 1963: § 138-5-17. L. 65: p. 1149, § 3. L. 81: Entire section amended, p. 1866, § 11, effective June 8. L. 85: Entire section amended, p. 1257, § 10, effective 1/1/1986.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-116 - Record of sales

It is the duty of every person engaging or continuing in business in this state, for the transaction of which a license is required under this part 1 to keep and preserve suitable records of all sales made by him and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable under this part 1. It is the duty of every such person to keep and preserve for a period of three years all invoices of goods and merchandise purchased for resale and all such books, invoices, and other records shall be open for examination at any time by the executive director of the department of revenue or his duly authorized agent.
L. 35: p. 1014, § 9. CSA: C. 144, § 23. L. 37: p. 1092, § 1. L. 39: p. 503, § 1. CRS 53: § 138-6-22. C.R.S. 1963: § 138-5-22.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-119 - License and tax additional

The license and tax imposed by this part 1 shall be in addition to all other licenses and taxes imposed by law, except as otherwise provided in this part 1.
L. 35: p. 1017, § 15. CSA: C. 144, § 29. L. 37: p. 1096, § 1. CRS 53: § 138-6-28. C.R.S. 1963: § 138-5-28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-120 - False or fraudulent return, statement - penalty

(1)
It is unlawful for any retailer or vendor to refuse to make any return required to be made in this part 1 or to make any false or fraudulent return or false statement on any return, or fail and refuse to make payment to the executive director of the department of revenue of any taxes collected or due the state, or in any manner evade the collection and payment of the tax, or any part thereof, or for any person or purchaser to fail or refuse to pay such tax, or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax.
(2)
A person willfully violating the provisions of this section is guilty of a class 5 felony and shall be punished as provided in section
18-1.3-401
. A corporation willfully making a false return or a return willfully containing a false statement is guilty of a class 5 felony and shall be punished as provided in section
18-1.3-401
. A court of competent jurisdiction of the county in which the offender resides, or, if a corporation, then the county of its principal place of business, has jurisdiction to enforce this section.
(3)
In addition to the foregoing penalties, any person who knowingly and willfully swears to or verifies any false statement commits a class 2 misdemeanor.
Amended by 2023 Ch. 298,§ 67, eff. 10/1/2023.
Amended by 2021 Ch. 462, § 696, eff. 3/1/2022.
L. 35: P. 1017, § 16.CSA:C. 144, § 30.L. 37:P. 1097, § 1.CRS 53:§ 138-6-29.C.R.S. 1963:§ 138-5-29.L. 64:P. 326, § 315.L. 72:P. 573, § 63.L. 85:(2) amended, p. 1258, § 12, effective 1/1/1986.L. 2021:(3) amended,(SB 21-271), ch. 462, p. 3296, § 696, effective 3/1/2022.L. 2023:(2) amended,(HB 23-1293), ch. 298, p. 1797, § 67, effective October 1.
Section 78 of chapter 298 (HB 23-1293), Session Laws of Colorado 2023, provides that the act changing this section applies to offenses committed on or after October 1, 2023.
For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501 .
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-121 - Penalty

Unless otherwise provided in this part 1, any person guilty of a felony, as defined and declared in this part 1, upon conviction thereof, shall be punished as provided by section
39-21-118
.
L. 35: p. 1018, § 17. CSA: C. 144, § 31. L. 37: p. 1097, § 1. CRS 53: § 138-6-30. C.R.S. 1963: § 138-5-30. L. 85: Entire section amended, p. 1258, § 13, effective 1/1/1986.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-122 - Administration

The administration of this part 1 is vested in and shall be exercised by the executive director of the department of revenue who shall prescribe forms and reasonable rules and regulations in conformity with this part 1 for the making of returns, for the ascertainment, assessment, and collection of the taxes imposed under this part 1, and for the proper administration and enforcement of this part 1.
L. 35: p. 1018, § 18. CSA: C. 144, § 32. L. 37: p. 1097, § 1. CRS 53: § 138-6-31. C.R.S. 1963: § 138-5-31.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-122.5 - [Repealed Effective 7/1/2025] [Effective Until 7/1/2025] Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration

(1)
The general assembly hereby finds and declares that:
(a)
It is in the best interest of the state, local governments, and taxpayers to have sales tax collected in the most efficient and effective manner feasible;
(b)
Sales taxes can be administered and collected most efficiently when the governmental entities that collect the taxes cooperate and share responsibilities to collect and distribute revenues from the taxes;
(c)
The administrative burden on taxpayers is lessened when governmental entities cooperate and agree on the processes used to administer and collect sales taxes;
(d)
Broad authority and precedent exist for governmental entities to operate more efficiently and effectively by contracting with each other to cooperate in carrying out their respective responsibilities;
(e)
The purpose of this section is to encourage the state to work cooperatively with counties and other local governments in the administration and collection of sales taxes in the state to enhance efficiencies and procedures for the benefit of both the department of revenue and local governments.
(2)
The executive director of the department of revenue may enter into an intergovernmental agreement with any county for the purpose of enhancing the systemic efficiencies and procedures used in the collection of state and local sales taxes. Such agreement shall be entered into on behalf of and for the benefit of both the county and the department. In addition, a municipality may be included as a party to the agreement to further the same efficiencies and procedures to be enhanced by the agreement between the executive director and a county. The agreement may allow the parties to share in providing any function or service lawfully authorized to each of the parties, including the sharing of costs, information, or duties related to the collection of sales taxes within the boundaries of the county.
(3)
The executive director of the department of revenue shall annually provide information to the finance committees of the house of representatives and the senate, or any successor committees, on any agreements entered into in accordance with the provisions of this section and any enhanced effectiveness or procedures that have been achieved as result of the agreements. Such information shall be incorporated into an existing report provided on annual basis by the executive director to the committees.
Repealed by 2024 Ch. 144,§ 47, eff. 7/1/2025.
Renumbered as C.R.S. §
29-2-214
by 2024 Ch. 144,§ 1, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 2009: Entire section added, (HB 09 -1130), ch. 229, p. 1042, § 2, effective August 5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-122.7 - [Repealed]

Repealed by 2019 Ch. 264, § 6, eff. 6/1/2019.
L. 2013: Entire section added, (HB 13-1295), ch. 1653, p. 1653, § 8, effective 7/1/2014. L. 2019: Entire section repealed, (HB 19-1240), ch. 2501, p. 2501, § 6, effective June 1.
For the legislative declaration in the 2013 act adding this section, see section 1 of chapter 314, Session Laws of Colorado 2013.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-123.1 - [Repealed]

L. 79: Entire section added, p. 1362, § 3, effective July 1.
Subsection (2) provided for the repeal of this section, effective July 1, 1982. (See L. 79, p. 1362.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-124 - Applicability to banks

The provisions of this part 1 shall apply to national banking associations and to banks organized and chartered under the laws of this state.
L. 70: p. 399, § 1. C.R.S. 1963: § 138-5-44.