Colorado Statutes
§ 39-37-105 — Exemption
Colorado § 39-37-105
This text of Colorado § 39-37-105 (Exemption) 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. § 39-37-105 (2026).
Text
The purchase price paid in consummation of the
retail sale of any firearm, firearm precursor part, or ammunition to a peace officer
or a law enforcement agency employing that peace officer or to an active duty
member of the armed forces of the United States is exempt from taxation pursuant
to this article 37.
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Legislative History
Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2894, � 1,
effective December 17 (see editor's note following the article 37 heading).
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 § 39-37-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-37-105.