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U.S. State Codes
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Colorado
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Title 39 - Taxation
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Specific Taxes
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Article 26 - Sales and Use Tax
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Part 2 - Use Tax
Part 2 - Use Tax
§ 39-26-201. Definitions
§ 39-26-202. Authorization of tax
§ 39-26-204. Periodic return - collection
§ 39-26-204.5. Remittance of tax - electronic database - retailer held harmless
§ 39-26-204.6. Remittance of tax - determination of address - motor vehicle dealer held harmless
§ 39-26-205. Tax constitutes lien - exemption from lien
§ 39-26-206. Failure to make return
§ 39-26-207. Penalty interest on unpaid tax
§ 39-26-208. Collection of use tax - motor vehicles
§ 39-26-209. Rules and regulations
§ 39-26-210. Limitations
§ 39-26-211. Applicability to banks
§ 39-26-212. Legislation modifying the state use tax base - no impact on local government use tax bases - no expansion of local authority to levyuse tax