In addition to the definitions in section 39-26-102, as used in this part 2, unless the context otherwise requires:

1. (1) Acquisition charges or costs includes purchase price, as defined in section 39-26-102 (7).
2. (2) Person means an individual, corporation, limited liability company, partnership, firm, joint venture, association, estate, trust, receiver, or group acting as a unit and includes the plural as well as the singular number.
3. (3) Storage or storing means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.

Source: L. 37: p. 1101, § 1. CSA: C. 144, § 40. CRS 53: § 138-6-39. C.R.S. 1963: § 138-5-39. L. 77: Entire section R&RE, p. 290, § 73, effective June 29. L. 90: (2) amended, p. 458, § 41, effective April 18.