Colorado Statutes

§ 39-27-114 — False oath

Colorado § 39-27-114
JurisdictionColorado
Title 39Taxation
Art.Gasoline and Special Fuel Tax

This text of Colorado § 39-27-114 (False oath) 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. § 39-27-114 (2026).

Text

Any person who makes any oath, affirmation, affidavit, return, or deposition required to be made or taken under any of the provisions of this part 1 and who, upon such oath, affirmation, affidavit, return, or deposition, swears or affirms willfully and falsely in a matter material to any issue, point, or subject matter in question, in addition to any other penalties provided in this part 1, is guilty of perjury in the second degree, as defined in section 18-8-503, C.R.S.

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Legislative History

Source: L. 33: p. 736, � 13. CSA: C. 16, � 393. CRS 53: � 138-3-18. C.R.S. 1963: � 138-2-18. L. 72: p. 572, � 61. L. 79: Entire section amended, p. 1485, � 13, effective January 1, 1980.

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Bluebook (online)
Colorado § 39-27-114, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-27-114.