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Colorado Revised Statutes (C.R.S.)

Part 2

Use Tax

39-26-201Definitions.39-26-202Authorization of tax.39-26-203Exemptions - definitions. (Repealed)39-26-204Periodic return - collection.39-26-204.5Remittance of tax - electronic database - retailer held harmless - repeal.39-26-204.6Remittance of tax - determination of address - motor vehicle dealer held harmless.39-26-205Tax constitutes lien - exemption from lien.39-26-206Failure to make return.39-26-207Penalty interest on unpaid tax.39-26-208Collection of use tax - motor vehicles.39-26-209Rules and regulations.39-26-210Limitations.39-26-211Applicability to banks.39-26-212Legislation modifying the state use tax base - no impact on local government use tax bases - no expansion of local authority to levy use tax.