Colorado § 23-3.1-214 Exemption from taxation - securities law

Colorado Statutes

§ 23-3.1-214 — Exemption from taxation - securities law

Colorado § 23-3.1-214

Title 23Postsecondary Education

Art.Student Loan Program

This text of Colorado § 23-3.1-214 (Exemption from taxation - securities law) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 23-3.1-214 (2026).

Text

The income or other
revenues of the authority, including income earned on the investment of moneys in
the prepaid expense and the savings trust funds, all properties at any time owned
by the authority, any bonds, notes, or other obligations issued pursuant to this part
2, the transfer of and the income, including any profit made on sale, from any such
bonds, notes, or other obligations, and all trust indentures and other documents
issued in connection with such bonds, notes, or other obligations shall be exempt at
all times from all taxation and assessments in the state of Colorado. In the bond
resolution authorizing the issuance of any bonds by the authority, the board may
waive the exemption from federal income taxation for interest on such bonds.
Bonds issued by the authority 

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The income or other
revenues of the authority, including income earned on the investment of moneys in
the prepaid expense and the savings trust funds, all properties at any time owned
by the authority, any bonds, notes, or other obligations issued pursuant to this part
2, the transfer of and the income, including any profit made on sale, from any such
bonds, notes, or other obligations, and all trust indentures and other documents
issued in connection with such bonds, notes, or other obligations shall be exempt at
all times from all taxation and assessments in the state of Colorado. In the bond
resolution authorizing the issuance of any bonds by the authority, the board may
waive the exemption from federal income taxation for interest on such bonds.
Bonds issued by the authority shall also be exempt from the provisions of article 51
of title 11, C.R.S.

Legislative History

Source: L. 79: Entire article added, p. 820, � 1, effective July 1. L. 83: Entire section amended, p. 785, � 3, effective April 29. L. 96: Entire section amended, p. 428, � 7, effective April 22.