Colorado Statutes

§ 24-82-1004 — Leased assets not subject to taxation

Colorado·Title 24 Government·Art. State Property
A qualified state capital asset that is the subject of a leveraged leasing agreement shall be treated for tax purposes as tax-exempt property owned by the state.

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Legislative History

Source: L. 2003: Entire part added, p. 1719, � 1, effective May 14.

Nearby Sections

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