Colorado Statutes
§ 39-26-711 — Aircraft - tangible personal property
(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 taxes