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us-co/statute/39/39-26-711 — Aircraft - tangible personal property · Axiom

Aircraft - tangible personal property

4 rules0 of 2 subsections

(1) The following shall be exempt from taxation under the provisions of part 1 of this article:

(a)Effective July 1, 1984, the sale of aircraft used or…#

(a) Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and

(b)The sale of tangible personal property that is to be…#

(b) The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.

(2) The following shall be exempt from taxation under the provisions of part 2 of this article:

(a) Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and

(b) The storage, use, or consumption of any tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.

in view

Whole section

Encodings · 4

aircraft_sale_exempt_from_part_1_taxationCO 39 § 39-26-711 · derived

Colo. Rev. Stat. § 39-26-711(1)(a)

name: aircraft_sale_exempt_from_part_1_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-711(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: >-
            sale of aircraft used or purchased for use in interstate commerce by
            a commercial airline
      - path: versions[0].effective_from
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: Effective July 1, 1984
versions:
  - effective_from: '1984-07-01'
    formula: >-
      aircraft_is_used_or_purchased_for_interstate_commerce_by_commercial_airline

aircraft_component_property_sale_exempt_from_part_1_taxationCO 39 § 39-26-711 · derived

Colo. Rev. Stat. § 39-26-711(1)(b)

name: aircraft_component_property_sale_exempt_from_part_1_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-711(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: >-
            tangible personal property that is to be permanently affixed or
            attached as a component part of an aircraft
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tangible_personal_property_is_permanently_affixed_or_attached_as_component_part_of_aircraft

aircraft_storage_use_or_consumption_exempt_from_part_2_taxationCO 39 § 39-26-711 · derived

Colo. Rev. Stat. § 39-26-711(2)(a)

name: aircraft_storage_use_or_consumption_exempt_from_part_2_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-711(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: >-
            storage, use, or consumption of aircraft used or purchased for use
            in interstate commerce by a commercial airline
      - path: versions[0].effective_from
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: Effective July 1, 1984
versions:
  - effective_from: '1984-07-01'
    formula: >-
      aircraft_is_used_or_purchased_for_interstate_commerce_by_commercial_airline

aircraft_component_property_storage_use_or_consumption_exempt_from_part_2_taxationCO 39 § 39-26-711 · derived

Colo. Rev. Stat. § 39-26-711(2)(b)

name: >-
  aircraft_component_property_storage_use_or_consumption_exempt_from_part_2_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-711(2)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: >-
            tangible personal property that is to be permanently affixed or
            attached as a component part of an aircraft
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tangible_personal_property_is_permanently_affixed_or_attached_as_component_part_of_aircraft

▸rulespec code

Shown source

statutes/39/39-26-711.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

aircraft_sale_exempt_from_part_1_taxation

Derived

source: Colo. Rev. Stat. § 39-26-711(1)(a)

- name: aircraft_sale_exempt_from_part_1_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-711(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: >-
              sale of aircraft used or purchased for use in interstate commerce by a commercial
              airline
        - path: versions[0].effective_from
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: Effective July 1, 1984
  versions:
    - effective_from: '1984-07-01'
      formula: aircraft_is_used_or_purchased_for_interstate_commerce_by_commercial_airline

aircraft_component_property_sale_exempt_from_part_1_taxation

Derived

source: Colo. Rev. Stat. § 39-26-711(1)(b)

- name: aircraft_component_property_sale_exempt_from_part_1_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-711(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: >-
              tangible personal property that is to be permanently affixed or attached as a
              component part of an aircraft
  versions:
    - effective_from: '0001-01-01'
      formula: tangible_personal_property_is_permanently_affixed_or_attached_as_component_part_of_aircraft

aircraft_storage_use_or_consumption_exempt_from_part_2_taxation

Derived

source: Colo. Rev. Stat. § 39-26-711(2)(a)

- name: aircraft_storage_use_or_consumption_exempt_from_part_2_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-711(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: >-
              storage, use, or consumption of aircraft used or purchased for use in interstate
              commerce by a commercial airline
        - path: versions[0].effective_from
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: Effective July 1, 1984
  versions:
    - effective_from: '1984-07-01'
      formula: aircraft_is_used_or_purchased_for_interstate_commerce_by_commercial_airline

aircraft_component_property_storage_use_or_consumption_exempt_from_part_2_taxation

Derived

source: Colo. Rev. Stat. § 39-26-711(2)(b)

- name: aircraft_component_property_storage_use_or_consumption_exempt_from_part_2_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-711(2)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: >-
              tangible personal property that is to be permanently affixed or attached as a
              component part of an aircraft
  versions:
    - effective_from: '0001-01-01'
      formula: tangible_personal_property_is_permanently_affixed_or_attached_as_component_part_of_aircraft

loading…

Aircraft - tangible personal property

4 rules0 of 2 subsections

Official source

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(1) The following shall be exempt from taxation under the provisions of part 1 of this article:

(a)Effective July 1, 1984, the sale of aircraft used or…#

(a) Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and

(b)The sale of tangible personal property that is to be…#

(b) The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.

(2) The following shall be exempt from taxation under the provisions of part 2 of this article:

(a) Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and

(b) The storage, use, or consumption of any tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.

in view

Whole section

Encodings · 4

aircraft_sale_exempt_from_part_1_taxationCO 39 § 39-26-711 · derived

Colo. Rev. Stat. § 39-26-711(1)(a)

name: aircraft_sale_exempt_from_part_1_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-711(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: >-
            sale of aircraft used or purchased for use in interstate commerce by
            a commercial airline
      - path: versions[0].effective_from
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: Effective July 1, 1984
versions:
  - effective_from: '1984-07-01'
    formula: >-
      aircraft_is_used_or_purchased_for_interstate_commerce_by_commercial_airline

aircraft_component_property_sale_exempt_from_part_1_taxationCO 39 § 39-26-711 · derived

Colo. Rev. Stat. § 39-26-711(1)(b)

name: aircraft_component_property_sale_exempt_from_part_1_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-711(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: >-
            tangible personal property that is to be permanently affixed or
            attached as a component part of an aircraft
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tangible_personal_property_is_permanently_affixed_or_attached_as_component_part_of_aircraft

aircraft_storage_use_or_consumption_exempt_from_part_2_taxationCO 39 § 39-26-711 · derived

Colo. Rev. Stat. § 39-26-711(2)(a)

name: aircraft_storage_use_or_consumption_exempt_from_part_2_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-711(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: >-
            storage, use, or consumption of aircraft used or purchased for use
            in interstate commerce by a commercial airline
      - path: versions[0].effective_from
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: Effective July 1, 1984
versions:
  - effective_from: '1984-07-01'
    formula: >-
      aircraft_is_used_or_purchased_for_interstate_commerce_by_commercial_airline

aircraft_component_property_storage_use_or_consumption_exempt_from_part_2_taxationCO 39 § 39-26-711 · derived

Colo. Rev. Stat. § 39-26-711(2)(b)

name: >-
  aircraft_component_property_storage_use_or_consumption_exempt_from_part_2_taxation
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-711(2)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-711
          excerpt: >-
            tangible personal property that is to be permanently affixed or
            attached as a component part of an aircraft
versions:
  - effective_from: '0001-01-01'
    formula: >-
      tangible_personal_property_is_permanently_affixed_or_attached_as_component_part_of_aircraft

▸rulespec code

Shown source

statutes/39/39-26-711.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

aircraft_sale_exempt_from_part_1_taxation

Derived

source: Colo. Rev. Stat. § 39-26-711(1)(a)

- name: aircraft_sale_exempt_from_part_1_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-711(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: >-
              sale of aircraft used or purchased for use in interstate commerce by a commercial
              airline
        - path: versions[0].effective_from
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: Effective July 1, 1984
  versions:
    - effective_from: '1984-07-01'
      formula: aircraft_is_used_or_purchased_for_interstate_commerce_by_commercial_airline

aircraft_component_property_sale_exempt_from_part_1_taxation

Derived

source: Colo. Rev. Stat. § 39-26-711(1)(b)

- name: aircraft_component_property_sale_exempt_from_part_1_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-711(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: >-
              tangible personal property that is to be permanently affixed or attached as a
              component part of an aircraft
  versions:
    - effective_from: '0001-01-01'
      formula: tangible_personal_property_is_permanently_affixed_or_attached_as_component_part_of_aircraft

aircraft_storage_use_or_consumption_exempt_from_part_2_taxation

Derived

source: Colo. Rev. Stat. § 39-26-711(2)(a)

- name: aircraft_storage_use_or_consumption_exempt_from_part_2_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-711(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: >-
              storage, use, or consumption of aircraft used or purchased for use in interstate
              commerce by a commercial airline
        - path: versions[0].effective_from
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: Effective July 1, 1984
  versions:
    - effective_from: '1984-07-01'
      formula: aircraft_is_used_or_purchased_for_interstate_commerce_by_commercial_airline

aircraft_component_property_storage_use_or_consumption_exempt_from_part_2_taxation

Derived

source: Colo. Rev. Stat. § 39-26-711(2)(b)

- name: aircraft_component_property_storage_use_or_consumption_exempt_from_part_2_taxation
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-711(2)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-711
            excerpt: >-
              tangible personal property that is to be permanently affixed or attached as a
              component part of an aircraft
  versions:
    - effective_from: '0001-01-01'
      formula: tangible_personal_property_is_permanently_affixed_or_attached_as_component_part_of_aircraft