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Axiom
Colorado
Statutes

Colorado Revised Statutes 2025 Title 39 Taxation

Zones established∀ 1
Credit against tax - investment in technology infrastructure∀ 1
Report to the general assembly. (Repealed)
Rules∀ 1
Definitions. (Repealed)
Rebate for motor vehicles using alternative fuels. (Repealed)
Amount of rebate for costs incurred prior to July 1, 2009 - repeal. (Repealed)
Amount of rebate for costs incurred prior to July 1, 2015 - repeal. (Repealed)
Rules. (Repealed)
Alternative fuels rebate fund - repeal. (Repealed)
Repeal of article. (Repealed)
39-34-101 to 39-34-105. (Repealed)
39-35-101 to 39-35-106. (Repealed)
Short title∀ 1
Tax preference performance statement - legislative declaration∀ 1
Definitions∀ 1
Zones established - zone administrator - review - termination∀ 1
Electronic submissions - certification data to department of revenue∀ 1
Department of revenue - electronic filings - report - rules∀ 1
Repeal of article∀ 1
Short title∀ 1
Legislative declaration∀ 1
Definitions∀ 1
Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross taxable sales - tax rate∀ 1
Exemption∀ 1
Administration and enforcement - disputes and refunds - rules∀ 1
Registration required∀ 1
Books and records to be preserved∀ 1
Returns and remittance of tax - civil penalty - rules∀ 1
Distribution of tax collected∀ 1
Prohibited acts - penalties∀ 1
Revenue and spending limitations∀ 1
Submission of ballot issue - excise tax on firearms and ammunition - definition∀ 1
Firearms and ammunition excise tax cash fund - creation - distribution∀ 1
Behavioral and mental health excise tax cash fund - creation - distribution∀ 1