Coverage Validation

What's possible

Build government systems on the law

Check a workflow Reconcile primary sources

Ground AI models in citable law

Ask about benefits and taxes

Power products on rules you don't rebuild

Simulate policy on real rules

Explore benefits cliffs Simulate household impacts

Axiom Citations Slides

Team Get started

loading…

Computable law for all.

Open, machine-readable encodings of the world's rules — starting with tax and benefit policy.

Product

Axiom platform
Demos
Coverage
Validation
Citations
Documentation

Foundation

About
Team
Blog
Privacy

Connect

Contact
Get updates
hello@axiom.org

© 2026 Axiom Foundation · Doing the public-interest work

Open infrastructure for encoded law

Axiom
Colorado
Statutes

Colorado Revised Statutes 2025 Title 39 Taxation

Licensing of distributing subcontractors - rules - fines
Books and records to be preserved
Returns and remittance of tax - civil penalty
When credit may be obtained for tax paid - repeal
Distribution of tax collected
Revenue and spending limitations
Taxation by cities and towns
Prohibited acts - penalties
Federal requirements - affixing labels - penalty
List of licensed distributors and remote retail sellers - published on website
Legislative declaration
Definitions
Tax levied
Exempt sales
Licensing required - rules - fines
Books and records to be preserved
Returns and remittance of tax - civil penalty - rules
When credit may be obtained for tax paid
Distribution of tax collected
Taxation by cities and towns
Prohibited acts - penalties
Revenue and spending limitations
39-28.7-101 to 39-28.7-109. (Repealed)
Definitions
Retail marijuana sales tax - administration - enforcement
Retail marijuana sales tax
Disposition of collections - definitions
Revenue and spending limitations
Rules
Retail marijuana excise tax - administration - enforcement
Retail marijuana - excise tax levied at first transfer from retail marijuana cultivation facility - tax rate
Books and records to be preserved
Returns and remittance of tax - civil penalty
Distribution of tax collected
Prohibited acts - penalties
Revenue and spending limitations
Rules
Submission of ballot questions regarding imposition of retail marijuana sales and excise tax
Repeal of article. (Repealed)
Definitions
Marijuana tax cash fund - creation - distribution - legislative declaration - repeal
Marijuana tax cash fund - budget requests
39-28.8-601 to 39-28.8-607. (Repealed)
Legislative declaration∀ 1
Definitions∀ 1
Tax on severance of metallic minerals∀ 1
Tax on severance of molybdenum ore∀ 1
Tax on severance of oil and gas∀ 1
Tax on the severance of coal∀ 1
Tax on severance of oil shale - repeal∀ 1
Credit allowed for prior payment of impact assistance. (Repealed)
Refunds∀ 1
Allocation of severance tax revenues - definitions - repeal∀ 1
Credit of state share to capital construction fund - repayment. (Repealed)
Severance tax trust fund - created - administration - distribution of money - legislative declaration - repeal∀ 1
Severance tax operational fund - core reserve - grant program reserve - definitions - repeal∀ 1
Interest differential - public school energy efficiency fund - creation - uses - definitions - repeal. (Repealed)
Local government severance tax fund - creation - administration - definitions - repeal∀ 1
Withholding of income from oil and gas interest - definition∀ 1
Procedures and reports - definitions - repeal∀ 1
Exemption prohibited - when∀ 1
Component members of a controlled group treated as one taxpayer∀ 1
Penalties and interest∀ 1
Uranium mill tailings remedial action program fund - creation - oversight committee - repeal
Short title∀ 1
Legislative declaration∀ 1
Zones established - annual documentation - review - termination - annual report - definitions∀ 1
Enhanced rural enterprise zones - criteria - termination∀ 1
Credit against tax - contributions to enterprise zone administrators to implement economic development plans - repeal∀ 1
Credit against tax - investment in certain property - definitions - repeal∀ 1
Credit for new business facility employees - definitions - repeal. (Repealed)
Credit for new enterprise zone business employees - definitions∀ 1
Credit against Colorado income taxes based on expenditures for research and experimental activities∀ 1
Credit against tax - rehabilitation of vacant buildings∀ 1
Sales and use tax - machinery and equipment exempted∀ 1
Zoning regulations and labor agreements not affected∀ 1
Taxable property valuations - sales taxes - incentives - definitions∀ 1
Parallel credits and refunds - insurance premium taxes∀ 1
Rules and regulations∀ 1
Repeal of article. (Repealed)
Electronic submissions∀ 1
Department of revenue - enterprise zone data - electronic filing∀ 1
Data provided to department of revenue∀ 1
Short title
Legislative declaration
Definitions
Rural jump-start zone program requirements - commission - guidelines - definitions
Rural jump-start zone program benefits
Rural jump-start zone - local government requirements
Rural jump-start zone reporting requirements
Severability
Real property tax - tax equivalent - assistance - heat or fuel expenses assistance - eligibility - applicability - definitions - repeal∀ 1
Procedures to obtain grant - department of revenue - responsibilities∀ 1
Department of human services - outreach - departmental information sharing∀ 1
Heat or fuel expenses assistance - eligibility - applicability - definitions. (Repealed)
Tax credit for assistance for individuals with a disability - tax preference performance statement - legislative declaration - definitions∀ 1
Executive director - rule-making - collection of erroneous payments - waiver∀ 1
Short title∀ 1
Legislative declaration∀ 1
Needs assessment and inventory - public hearing∀ 1

← previous more →