Colorado Statutes
§ 39-26-711 — Aircraft - tangible personal property
Colorado § 39-26-711
This text of Colorado § 39-26-711 (Aircraft - tangible personal property) 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. § 39-26-711 (2026).
Text
(1)The following shall be
exempt from taxation under the provisions of part 1 of this article:
(a)Effective July 1, 1984, the sale of aircraft used or purchased for use in
interstate commerce by a commercial airline; and
(b)The sale of tangible personal property that is to be permanently affixed
or attached as a component part of an aircraft.
(2)The following shall be exempt from taxation under the provisions of part
2 of this article:
(a)Effective July 1, 1984, the storage, use, or consumption of aircraft used or
purchased for use in interstate commerce by a commercial airline; and
(b)The storage, use, or consumption of any tangible personal property that
is to be permanently affixed or attached as a component part of an aircraft.
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Legislative History
Source: L. 2004: Entire part added with relocations, p. 1024, � 2, effective
July 1.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-26-711, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-26-711.