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Firearms and Ammunition Excise Tax | Midpage
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Colorado Revised Statutes (C.R.S.)
Title 39
Article 37
Part 1
Firearms and Ammunition Excise Tax
39-37-101
Short title.
39-37-102
Legislative declaration.
39-37-103
Definitions.
39-37-104
Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross taxable sales - tax rate.
39-37-105
Exemption.
39-37-106
Administration and enforcement - disputes and refunds - rules.
39-37-107
Registration required.
39-37-108
Books and records to be preserved.
39-37-109
Returns and remittance of tax - civil penalty - rules.
39-37-110
Distribution of tax collected.
39-37-111
Prohibited acts - penalties.
39-37-112
Revenue and spending limitations.