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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 29 - Severance Tax
Article 29 - Severance Tax
§ 39-29-101. Legislative declaration
§ 39-29-102. Definitions
§ 39-29-103. Tax on severance of metallic minerals
§ 39-29-104. Tax on severance of molybdenum ore
§ 39-29-105. Tax on severance of oil and gas
§ 39-29-106. Tax on the severance of coal
§ 39-29-107. Tax on severance of oil shale
§ 39-29-107.5. Credit allowed for prior payment of impact assistance
§ 39-29-107.8. Refunds
§ 39-29-108. Allocation of severance tax revenues - definitions
§ 39-29-109. Severance tax trust fund - created - administration - distribution of money - repeal
§ 39-29-109.3. Severance tax operational fund - repeal
§ 39-29-110. Local government severance tax fund - creation - administration - definitions
§ 39-29-111. Withholding of income from oil and gas interest
§ 39-29-112. Procedures and reports
§ 39-29-113. Exemption prohibited - when
§ 39-29-114. Component members of a controlled group treated as one taxpayer
§ 39-29-115. Penalties and interest
§ 39-29-116. Uranium mill tailings remedial action program fund - creation - oversight committee - repeal