Colorado Statutes
§ 39-37-105 — Exemption
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 taxes