loading…

us-co/statute/39/39-26-711.5 — Aircraft - use outside state · Axiom

Aircraft - use outside state

8 rules1 of 3 subsections

(1) The sale, storage, use, and consumption of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article 26 if:

(a)The aircraft is sold to a person who is not a resident…#

(a) The aircraft is sold to a person who is not a resident of the state;

(b)The aircraft will be removed from the state within the…#

(b) The aircraft will be removed from the state within the longer of the following periods:

(I) One hundred twenty days after the date of the sale; or

(II) Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and

(c)The aircraft will not be in the state more than…∀ 3#

in view

Whole section

Encodings · 8

removal_deadline_after_saleCO 39 § 39-26-711.5 · parameter

39-26-711.5(1)(b)(I)

name: removal_deadline_after_sale
kind: parameter
dtype: Count
period: Day
source: 39-26-711.5(1)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
          excerpt: One hundred twenty days after the date of the sale.
versions:
  - effective_from: '0001-01-01'
    formula: '120'

removal_deadline_after_sale_associated_workCO 39 § 39-26-711.5 · parameter

39-26-711.5(1)(b)(II)

name: removal_deadline_after_sale_associated_work
kind: parameter
dtype: Count
period: Day
source: 39-26-711.5(1)(b)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
          excerpt: >-
            Thirty days after the completion of maintenance, interior
            refurbishment, paint, or engine work.
versions:
  - effective_from: '0001-01-01'
    formula: '30'

aircraft_presence_limitCO 39 § 39-26-711.5 (c) · parameter

39-26-711.5(c)

name: aircraft_presence_limit
kind: parameter
dtype: Count
period: Day
source: 39-26-711.5(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
          excerpt: not be in the state more than seventy-three days
versions:
  - effective_from: '0001-01-01'
    formula: '73'

following_calendar_years_subject_to_presence_limitCO 39 § 39-26-711.5 (c) · parameter

39-26-711.5(c)

name: following_calendar_years_subject_to_presence_limit
kind: parameter
dtype: Count
period: Year
source: 39-26-711.5(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
          excerpt: >-
            in any of the three calendar years following the calendar year in
            which the aircraft is removed
versions:
  - effective_from: '0001-01-01'
    formula: '3'

aircraft_removal_timing_requirement_metCO 39 § 39-26-711.5 · derived

39-26-711.5(1)(b)

name: aircraft_removal_timing_requirement_met
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: 39-26-711.5(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      days_after_sale_until_aircraft_removal <= removal_deadline_after_sale

      or days_after_completion_of_sale_associated_work_until_aircraft_removal <=
      removal_deadline_after_sale_associated_work

aircraft_presence_requirement_metCO 39 § 39-26-711.5 (c) · derived

39-26-711.5(c)

name: aircraft_presence_requirement_met
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.5(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      number_of_calendar_years_following_removal_reviewed ==
      following_calendar_years_subject_to_presence_limit

      and maximum_aircraft_days_in_state_during_following_calendar_years <=
      aircraft_presence_limit

aircraft_is_in_state_for_exemptionCO 39 § 39-26-711.5 · derived

39-26-711.5(3)

name: aircraft_is_in_state_for_exemption
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: 39-26-711.5(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
versions:
  - effective_from: '0001-01-01'
    formula: |-
      aircraft_is_physically_in_state
      or aircraft_is_hangared_or_parked_overnight

aircraft_sales_tax_exemption_appliesCO 39 § 39-26-711.5 · derived

39-26-711.5(1)

name: aircraft_sales_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: 39-26-711.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
versions:
  - effective_from: '0001-01-01'
    formula: |-
      purchaser_is_not_state_resident
      and aircraft_removal_timing_requirement_met
      and aircraft_presence_requirement_met

▸rulespec code

Shown source

statutes/39/39-26-711.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

removal_deadline_after_sale

Parameter

source: 39-26-711.5(1)(b)(I)

- name: removal_deadline_after_sale
  kind: parameter
  dtype: Count
  period: Day
  source: 39-26-711.5(1)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
            excerpt: One hundred twenty days after the date of the sale.
  versions:
    - effective_from: '0001-01-01'
      formula: '120'

removal_deadline_after_sale_associated_work

Parameter

source: 39-26-711.5(1)(b)(II)

- name: removal_deadline_after_sale_associated_work
  kind: parameter
  dtype: Count
  period: Day
  source: 39-26-711.5(1)(b)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
            excerpt: >-
              Thirty days after the completion of maintenance, interior refurbishment, paint, or
              engine work.
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

aircraft_presence_limit

Parameter(c) in text ↖

source: 39-26-711.5(c)

- name: aircraft_presence_limit
  kind: parameter
  dtype: Count
  period: Day
  source: 39-26-711.5(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
            excerpt: not be in the state more than seventy-three days
  versions:
    - effective_from: '0001-01-01'
      formula: '73'

following_calendar_years_subject_to_presence_limit

Parameter(c) in text ↖

source: 39-26-711.5(c)

- name: following_calendar_years_subject_to_presence_limit
  kind: parameter
  dtype: Count
  period: Year
  source: 39-26-711.5(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
            excerpt: >-
              in any of the three calendar years following the calendar year in which the aircraft
              is removed
  versions:
    - effective_from: '0001-01-01'
      formula: '3'

aircraft_removal_timing_requirement_met

Derived

source: 39-26-711.5(1)(b)

- name: aircraft_removal_timing_requirement_met
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: 39-26-711.5(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        days_after_sale_until_aircraft_removal <= removal_deadline_after_sale

        or days_after_completion_of_sale_associated_work_until_aircraft_removal <=
        removal_deadline_after_sale_associated_work

aircraft_presence_requirement_met

Derived(c) in text ↖

source: 39-26-711.5(c)

- name: aircraft_presence_requirement_met
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.5(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        number_of_calendar_years_following_removal_reviewed ==
        following_calendar_years_subject_to_presence_limit

        and maximum_aircraft_days_in_state_during_following_calendar_years <=
        aircraft_presence_limit

aircraft_is_in_state_for_exemption

Derived

source: 39-26-711.5(3)

- name: aircraft_is_in_state_for_exemption
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: 39-26-711.5(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        aircraft_is_physically_in_state
        or aircraft_is_hangared_or_parked_overnight

aircraft_sales_tax_exemption_applies

Derived

source: 39-26-711.5(1)

- name: aircraft_sales_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: 39-26-711.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        purchaser_is_not_state_resident
        and aircraft_removal_timing_requirement_met
        and aircraft_presence_requirement_met

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-26-730 (2)inferredCO › Statutes › Title 39 › § 39-26-730 › (2)

loading…

Aircraft - use outside state

8 rules1 of 3 subsections

Official source

graph ↗build calculator ↗

(1) The sale, storage, use, and consumption of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article 26 if:

(a)The aircraft is sold to a person who is not a resident…#

(a) The aircraft is sold to a person who is not a resident of the state;

(b)The aircraft will be removed from the state within the…#

(b) The aircraft will be removed from the state within the longer of the following periods:

(I) One hundred twenty days after the date of the sale; or

(II) Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and

(c)The aircraft will not be in the state more than…∀ 3#

in view

Whole section

Encodings · 8

removal_deadline_after_saleCO 39 § 39-26-711.5 · parameter

39-26-711.5(1)(b)(I)

name: removal_deadline_after_sale
kind: parameter
dtype: Count
period: Day
source: 39-26-711.5(1)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
          excerpt: One hundred twenty days after the date of the sale.
versions:
  - effective_from: '0001-01-01'
    formula: '120'

removal_deadline_after_sale_associated_workCO 39 § 39-26-711.5 · parameter

39-26-711.5(1)(b)(II)

name: removal_deadline_after_sale_associated_work
kind: parameter
dtype: Count
period: Day
source: 39-26-711.5(1)(b)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
          excerpt: >-
            Thirty days after the completion of maintenance, interior
            refurbishment, paint, or engine work.
versions:
  - effective_from: '0001-01-01'
    formula: '30'

aircraft_presence_limitCO 39 § 39-26-711.5 (c) · parameter

39-26-711.5(c)

name: aircraft_presence_limit
kind: parameter
dtype: Count
period: Day
source: 39-26-711.5(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
          excerpt: not be in the state more than seventy-three days
versions:
  - effective_from: '0001-01-01'
    formula: '73'

following_calendar_years_subject_to_presence_limitCO 39 § 39-26-711.5 (c) · parameter

39-26-711.5(c)

name: following_calendar_years_subject_to_presence_limit
kind: parameter
dtype: Count
period: Year
source: 39-26-711.5(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
          excerpt: >-
            in any of the three calendar years following the calendar year in
            which the aircraft is removed
versions:
  - effective_from: '0001-01-01'
    formula: '3'

aircraft_removal_timing_requirement_metCO 39 § 39-26-711.5 · derived

39-26-711.5(1)(b)

name: aircraft_removal_timing_requirement_met
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: 39-26-711.5(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      days_after_sale_until_aircraft_removal <= removal_deadline_after_sale

      or days_after_completion_of_sale_associated_work_until_aircraft_removal <=
      removal_deadline_after_sale_associated_work

aircraft_presence_requirement_metCO 39 § 39-26-711.5 (c) · derived

39-26-711.5(c)

name: aircraft_presence_requirement_met
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-711.5(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
versions:
  - effective_from: '0001-01-01'
    formula: >-
      number_of_calendar_years_following_removal_reviewed ==
      following_calendar_years_subject_to_presence_limit

      and maximum_aircraft_days_in_state_during_following_calendar_years <=
      aircraft_presence_limit

aircraft_is_in_state_for_exemptionCO 39 § 39-26-711.5 · derived

39-26-711.5(3)

name: aircraft_is_in_state_for_exemption
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: 39-26-711.5(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
versions:
  - effective_from: '0001-01-01'
    formula: |-
      aircraft_is_physically_in_state
      or aircraft_is_hangared_or_parked_overnight

aircraft_sales_tax_exemption_appliesCO 39 § 39-26-711.5 · derived

39-26-711.5(1)

name: aircraft_sales_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Day
source: 39-26-711.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-26-711.5
versions:
  - effective_from: '0001-01-01'
    formula: |-
      purchaser_is_not_state_resident
      and aircraft_removal_timing_requirement_met
      and aircraft_presence_requirement_met

▸rulespec code

Shown source

statutes/39/39-26-711.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

removal_deadline_after_sale

Parameter

source: 39-26-711.5(1)(b)(I)

- name: removal_deadline_after_sale
  kind: parameter
  dtype: Count
  period: Day
  source: 39-26-711.5(1)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
            excerpt: One hundred twenty days after the date of the sale.
  versions:
    - effective_from: '0001-01-01'
      formula: '120'

removal_deadline_after_sale_associated_work

Parameter

source: 39-26-711.5(1)(b)(II)

- name: removal_deadline_after_sale_associated_work
  kind: parameter
  dtype: Count
  period: Day
  source: 39-26-711.5(1)(b)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
            excerpt: >-
              Thirty days after the completion of maintenance, interior refurbishment, paint, or
              engine work.
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

aircraft_presence_limit

Parameter(c) in text ↖

source: 39-26-711.5(c)

- name: aircraft_presence_limit
  kind: parameter
  dtype: Count
  period: Day
  source: 39-26-711.5(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
            excerpt: not be in the state more than seventy-three days
  versions:
    - effective_from: '0001-01-01'
      formula: '73'

following_calendar_years_subject_to_presence_limit

Parameter(c) in text ↖

source: 39-26-711.5(c)

- name: following_calendar_years_subject_to_presence_limit
  kind: parameter
  dtype: Count
  period: Year
  source: 39-26-711.5(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
            excerpt: >-
              in any of the three calendar years following the calendar year in which the aircraft
              is removed
  versions:
    - effective_from: '0001-01-01'
      formula: '3'

aircraft_removal_timing_requirement_met

Derived

source: 39-26-711.5(1)(b)

- name: aircraft_removal_timing_requirement_met
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: 39-26-711.5(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        days_after_sale_until_aircraft_removal <= removal_deadline_after_sale

        or days_after_completion_of_sale_associated_work_until_aircraft_removal <=
        removal_deadline_after_sale_associated_work

aircraft_presence_requirement_met

Derived(c) in text ↖

source: 39-26-711.5(c)

- name: aircraft_presence_requirement_met
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-711.5(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        number_of_calendar_years_following_removal_reviewed ==
        following_calendar_years_subject_to_presence_limit

        and maximum_aircraft_days_in_state_during_following_calendar_years <=
        aircraft_presence_limit

aircraft_is_in_state_for_exemption

Derived

source: 39-26-711.5(3)

- name: aircraft_is_in_state_for_exemption
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: 39-26-711.5(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        aircraft_is_physically_in_state
        or aircraft_is_hangared_or_parked_overnight

aircraft_sales_tax_exemption_applies

Derived

source: 39-26-711.5(1)

- name: aircraft_sales_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Day
  source: 39-26-711.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-26-711.5
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        purchaser_is_not_state_resident
        and aircraft_removal_timing_requirement_met
        and aircraft_presence_requirement_met

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-26-730 (2)inferredCO › Statutes › Title 39 › § 39-26-730 › (2)