Colorado Statutes
§ 38-24.7-104 — Priority
Colorado § 38-24.7-104
This text of Colorado § 38-24.7-104 (Priority) 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. § 38-24.7-104 (2026).
Text
The lien for taxes for the delivery of transportation
fuel specified in section 38-24.7-102 is not prior to and does not take precedence
over any mortgage, encumbrance, security interest, or other valid lien upon the
assets and property of the retailer or other commercial user, including the stock in
trade, business fixtures, and equipment owned or used by the retailer or other
commercial user in the conduct of the retailer's or other commercial user's business
if the other mortgage, encumbrance, security interest, or valid lien attached or was
filed prior to the filing of a lien under this article.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Source: L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, � 1,
effective August 10.
Nearby Sections
15
§ 38-1-101.5
Necessity of taking land for pipelines§ 38-1-101.7
Limitations on the use of right-of-way§ 38-1-102
Petition - contents - parties§ 38-1-103
Summons - return - publication§ 38-1-104
Trial - amendments - rules§ 38-1-106
Jury§ 38-1-108
Order of possession§ 38-1-109
Intervention - cross petition§ 38-1-110
Appellate review§ 38-1-111
Possession pending appeal§ 38-1-112
Payment to clerk or owner§ 38-1-113
Verdict recorded§ 38-1-115
Contents of report or verdictCite This Page — Counsel Stack
Bluebook (online)
Colorado § 38-24.7-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/38/38-24.7-104.