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Axiom
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Colorado
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Statutes
Colorado Revised Statutes 2025 Title 39 Taxation
39-26-723
Colorado wood products - repeal
∀ 1
39-26-724
Components used to produce energy from a renewable energy source - definitions
∀ 1
39-26-725
Sales related to a school - definitions
∀ 1
39-26-726
Medical marijuana - debilitating conditions and ability to purchase
39-26-727
Tribal exemption - motor vehicles - partial interest - definition - legislative declaration
∀ 1
39-26-728
Property for use in space flight - definitions
∀ 1
39-26-729
Retail sales of marijuana
∀ 1
39-26-730
Sales and use tax exemption forms - simplification - legislative declaration
∀ 1
39-26-731
Eligible decarbonizing building materials - tax preference performance statement - legislative declaration - definition - repeal
∀ 1
39-26-732
Heat pump systems - tax preference performance statement - legislative declaration - definitions - repeal
∀ 1
39-26-733
Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal
∀ 1
39-26-734
Rebuilding from declared wildfire disaster - tax preference performance statement - legislative declaration - definitions - repeal
∀ 1
39-26-801
Legislative declaration
∀ 1
39-26-801.5
Definitions
∀ 1
39-26-802
Sales and use tax simplification task force - creation - definitions - repeal
∀ 1
39-26-802.5
Sales and use tax simplification - request for information
∀ 1
39-26-802.7
Electronic sales and use tax simplification system - sourcing method - implementation - legislative intent - definitions
∀ 1
39-26-802.9
Retailers without physical presence or with only incidental physical presence in local taxing jurisdictions - streamlined application process and no fee for local general business license - legislative declaration - definitions
∀ 1
39-26-803
Gifts, grants, or donations
∀ 1
39-26-804
Repeal of part
∀ 1
39-26-900.3
Definitions
∀ 1
39-26-901
Temporary adjustment of rates of state sales and use taxes - refund of excess state revenues - legislative declaration - repeal
39-26.1-101
39-26.1-101 to 39-26.1-113. (Repealed)
39-27-101
Construction - definitions
∀ 1
39-27-102
Tax imposed on gasoline and special fuel - deposits - penalties
39-27-102.5
Exemptions on tax imposed - ex-tax purchases - performance statement - definition - repeal
∀ 1
39-27-103
Refunds - penalties - checkoff - limits on collections - performance statement
∀ 1
39-27-103.5
Refunds of the tax paid on special fuel. (Repealed)
39-27-104
License and deposit - exception
∀ 1
39-27-105
Collection of tax on gasoline and special fuel - rules - repeal
∀ 1
39-27-105.3
Remittance of tax on gasoline and special fuel - electronic funds transfers. (Repealed)
39-27-105.5
Lien to secure payment of taxes - exemption - recovery
39-27-106
Distributor trustee of tax. (Repealed)
39-27-107
When users other than distributors must report
∀ 1
39-27-108
Penalty for failure to report or pay tax
∀ 1
39-27-109
Reports by carriers. (Repealed)
39-27-109.7
Data collection services
∀ 1
39-27-110
Inspection of records
∀ 1
39-27-111
Tax in lieu of all other taxes imposed
∀ 1
39-27-112
Payment of expenses and distribution of funds
∀ 1
39-27-113
Tax lien - priority. (Repealed)
39-27-114
False oath
∀ 1
39-27-115
Night deliveries. (Repealed)
39-27-116
Authority of executive director - enforcement
∀ 1
39-27-117
Filing with executive director - when deemed to have been made
∀ 1
39-27-118
Exchange of information. (Repealed)
39-27-119
Not applicable to interstate commerce
∀ 1
39-27-120
Penalties
∀ 1
39-27-121
State treasurer custodian of deposits
∀ 1
39-27-122
Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules
∀ 1
39-27-123
Department of transportation - special fuels - impact - report
∀ 1
39-27-201
39-27-201 to 39-27-218. (Repealed)
39-27-301
Definitions
∀ 1
39-27-302
Agreements between jurisdictions
∀ 1
39-27-303
Tax imposed
∀ 1
39-27-304
Provisions of agreements
∀ 1
39-27-305
Credit for purchases
∀ 1
39-27-306
Tax and fee collection
∀ 1
39-27-307
Compliance
∀ 1
39-27-308
Appeals
∀ 1
39-27-309
Exchange of information
∀ 1
39-27-310
Construction of this part 3 - rules and regulations
∀ 1
39-28-101
Definitions
∀ 1
39-28-102
Licensing of wholesalers - rules - fines
39-28-102.5
Licensing of wholesale subcontractors - rules - fines - fund - transfer - repeal
39-28-103
Tax levied
39-28-103.3
Inventory tax - definition
∀ 1
39-28-103.5
Tax levied - state constitution
39-28-104
Evidence of payment of tax - credits - redemptions - repeal
∀ 1
39-28-104.5
Federal requirements - placement of labels - penalty
∀ 1
39-28-105
Use of metering machines
∀ 1
39-28-106
Nonresident wholesalers
∀ 1
39-28-107
Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation
∀ 1
39-28-108
Penalty
∀ 1
39-28-109
Records - examination - returns
∀ 1
39-28-110
Distribution of tax collected
∀ 1
39-28-110.5
Revenue and spending limitations
∀ 1
39-28-111
Exempt sales
∀ 1
39-28-112
Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and cities and counties - definitions
∀ 1
39-28-113
Provisions not applicable. (Repealed)
39-28-114
Prohibited acts - penalties
∀ 1
39-28-115
List of licensed wholesalers - published on website
∀ 1
39-28-116
Minimum price for cigarettes
39-28-201
Legislative declaration
∀ 1
39-28-202
Definitions
∀ 1
39-28-203
Requirements
∀ 1
39-28-301
Legislative declaration
∀ 1
39-28-302
Definitions
∀ 1
39-28-303
Certifications - directory - tax stamps
∀ 1
39-28-304
Agent for service of process
∀ 1
39-28-305
Reporting of information - escrow installments
∀ 1
39-28-306
Penalties and other remedies
∀ 1
39-28-307
Miscellaneous provisions
∀ 1
39-28-401
Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition
∀ 1
39-28-501
39-28-501 to 39-28-506. (Repealed)
39-28.5-101
Definitions
39-28.5-102
Tax levied
39-28.5-102.5
Tax levied - state constitution
39-28.5-103
Exempt sales
39-28.5-104
Licensing required - rules - fines
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