Colorado § 39-21-102 Scope

Colorado Statutes

§ 39-21-102 — Scope

Colorado § 39-21-102

Title 39Taxation

Art.Procedure and Administration

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Bluebook

Colo. Rev. Stat. § 39-21-102 (2026).

Text

(1)Unless otherwise indicated, the provisions of this article 21 apply to the taxes or fees imposed by articles 22 to 37 of this title 39 and article 60 of title 34, section 21 of article X of the state constitution, article 3 of title 42, part 5 of article 3 of title 44, articles 11 and 20 of title 30, article 4 of title 43, article 2 of title 40, and part 2 of article 20 of title 8.

(2)The provisions of this article 21 apply to the taxes imposed pursuant to articles 3, 4, and 32 of title 44, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of articles 3, 4, and 32 of title 44.

(3)Repealed.

(4)The provisions of this article apply to grants authorized pursuant to article 31 of this title to the extent that such provisions

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(1) Unless otherwise indicated, the provisions of this
article 21 apply to the taxes or fees imposed by articles 22 to 37 of this title 39 and
article 60 of title 34, section 21 of article X of the state constitution, article 3 of
title 42, part 5 of article 3 of title 44, articles 11 and 20 of title 30, article 4 of title
43, article 2 of title 40, and part 2 of article 20 of title 8.

(2) The provisions of this article 21 apply to the taxes imposed pursuant to
articles 3, 4, and 32 of title 44, but only to the extent that the provisions of this
article 21 are not inconsistent with the provisions of articles 3, 4, and 32 of title 44.

(3) Repealed.

(4) The provisions of this article apply to grants authorized pursuant to
article 31 of this title to the extent that such provisions are not inconsistent with the
provisions of said article 31.

(5) The provisions of this article apply to the taxes or fees imposed pursuant
to articles 1, 2, 11, and 25 of title 29, C.R.S., but only to the extent that the provisions
of this article are not inconsistent with the provisions of articles 1, 2, 11, and 25 of
title 29, C.R.S.

(6) The provisions of this article apply to the taxes or fees imposed pursuant
to title 32, C.R.S., but only to the extent that the provisions of this article are not
inconsistent with the provisions of title 32, C.R.S.

(7) The provisions of this article 21 apply to the fees imposed pursuant to
part 3 of article 38.5 of title 24, article 7.5 of title 25, and the fees collected
pursuant to section 40-10.1-607.5, but only to the extent that the provisions of this
article 21 are not inconsistent with the provisions of part 3 of article 38.5 of title 24,
article 7.5 of title 25, and section 40-10.1-607.5.

(8) The provisions of this article 21 apply to the fees imposed pursuant to the
provisions of article 61 of title 33 and the fees imposed by the provisions of section
43-4-1204, but only to the extent that the provisions of this article 21 are not
inconsistent with the provisions of article 61 of title 33 and the provisions of section
43-4-1204.

(9) [ Editor's note: Subsection (9) is effective January 1, 2026. ] This article 21
applies to the fee imposed pursuant to section 40-17-104, but only to the extent
that this article 21 is not inconsistent with section 40-17-104.

Legislative History

Source: L. 65: p. 1131, � 2. C.R.S. 1963: � 138-9-1. L. 72: p. 620, � 164. L. 77: Entire section amended, p. 841, � 2, effective July 1; entire section amended, pp. 1766, 1852, �� 1, 3, effective January 1, 1978. L. 79: Entire section amended, p. 1499, � 20, effective January 1, 1980. L. 86: Entire section amended, p. 1109, � 3, effective July 1. L. 87: Entire section amended, p. 486, � 31, effective July 1. L. 89: (1) amended, p. 1594, � 4, effective July 1, 1993. L. 90: (1) amended, p. 1721, � 1, effective May 1; (1) amended, p. 1721, � 2, effective July 1, 1993. L. 93: (2) amended, p. 1239, � 14, effective July 1. L. 2001: (3) added, p. 777, � 7, effective June 1. L. 2004: (4) added, p. 399, � 1, effective August 4. L. 2005: (1) amended, p. 911, � 13, effective June 2; (1) amended, p. 926, � 14, effective June 2. L. 2009: (3) repealed, (HB 09-1053), ch. 159, p. 689, � 10, effective August 5. L. 2014: (1) amended and (5) and (6) added, (HB 14-1107), ch. 134, p. 465, � 2, effective April 25. L. 2015: (1) amended, (SB 15-264), ch. 259, p. 967, � 90, effective August 5. L. 2018: (1) amended, (HB 18-1025), ch. 152, p. 1081, � 19, effective October 1; (2) amended, (HB 18-1024), ch. 26, p. 325, � 22, effective October 1. L. 2021: (7) added, (SB 21-260), ch. 250, p. 1401, � 12, effective June 17. L. 2024: (8) added, (SB 24-230), ch. 184, p. 1023, � 7, effective May 16; (1) amended, (HB 24-1450), ch. 490, p. 3424, � 75, effective August 7; (1) amended, (HB 24-1349), ch. 423, p. 2902, � 7, effective December 17 (see editor's note). L. 2025: (9) added, (HB 25-1154), ch. 230, p. 1086, � 26, effective January 1, 2026.