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us-co/statute/39/39-3-118 — Intangible personal property - exemption · Axiom

Intangible personal property - exemption

2 rules

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.

in view

Whole section

Encodings · 2

computer_software_is_intangible_personal_propertyCO 39 § 39-3-118 · derived

C.R.S. § 39-3-118

name: computer_software_is_intangible_personal_property
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. § 39-3-118
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-3-118
versions:
  - effective_from: '0001-01-01'
    formula: asset_is_computer_software

intangible_personal_property_property_tax_exemption_appliesCO 39 § 39-3-118 · derived

C.R.S. § 39-3-118

name: intangible_personal_property_property_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. § 39-3-118
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-118
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_intangible_personal_property
      or computer_software_is_intangible_personal_property

▸rulespec code

Shown source

statutes/39/39-3-118.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

computer_software_is_intangible_personal_property

Derived

source: C.R.S. § 39-3-118

- name: computer_software_is_intangible_personal_property
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-3-118
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-3-118
  versions:
    - effective_from: '0001-01-01'
      formula: asset_is_computer_software

intangible_personal_property_property_tax_exemption_applies

Derived

source: C.R.S. § 39-3-118

- name: intangible_personal_property_property_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-3-118
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-118
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_intangible_personal_property
        or computer_software_is_intangible_personal_property

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Intangible personal property - exemption

2 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 2

computer_software_is_intangible_personal_propertyCO 39 § 39-3-118 · derived

C.R.S. § 39-3-118

name: computer_software_is_intangible_personal_property
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. § 39-3-118
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-3-118
versions:
  - effective_from: '0001-01-01'
    formula: asset_is_computer_software

intangible_personal_property_property_tax_exemption_appliesCO 39 § 39-3-118 · derived

C.R.S. § 39-3-118

name: intangible_personal_property_property_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. § 39-3-118
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-118
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_intangible_personal_property
      or computer_software_is_intangible_personal_property

▸rulespec code

Shown source

statutes/39/39-3-118.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

computer_software_is_intangible_personal_property

Derived

source: C.R.S. § 39-3-118

- name: computer_software_is_intangible_personal_property
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-3-118
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-3-118
  versions:
    - effective_from: '0001-01-01'
      formula: asset_is_computer_software

intangible_personal_property_property_tax_exemption_applies

Derived

source: C.R.S. § 39-3-118

- name: intangible_personal_property_property_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-3-118
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-118
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_intangible_personal_property
        or computer_software_is_intangible_personal_property