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2020 Colorado Revised Statutes
Title 39 - Taxation
Article 29. Severance Tax
Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see ยง 20 of article X of the state constitution.
- Section 39-29-101. Legislative declaration.
- Section 39-29-102. Definitions.
- Section 39-29-103. Tax on severance of metallic minerals.
- Section 39-29-104. Tax on severance of molybdenum ore.
- Section 39-29-105. Tax on severance of oil and gas.
- Section 39-29-106. Tax on the severance of coal.
- Section 39-29-107. Tax on severance of oil shale.
- Section 39-29-107.5. Credit allowed for prior payment of impact assistance.
- Section 39-29-107.8. Refunds.
- Section 39-29-108. Allocation of severance tax revenues - definitions.
- Section 39-29-108.5. Credit of state share to capital construction fund - repayment. (Repealed)
- Section 39-29-109. Severance tax trust fund - created - administration - distribution of money - legislative declaration.
- Section 39-29-109.3. Severance tax operational fund - core reserve - grant program reserve - definitions - repeal.
- Section 39-29-109.5. Interest differential - public school energy efficiency fund - creation uses - definitions - repeal. (Repealed)
- Section 39-29-110. Local government severance tax fund - creation - administration definitions.
- Section 39-29-111. Withholding of income from oil and gas interest.
- Section 39-29-112. Procedures and reports.
- Section 39-29-113. Exemption prohibited - when.
- Section 39-29-114. Component members of a controlled group treated as one taxpayer.
- Section 39-29-115. Penalties and interest.
- Section 39-29-116. Uranium mill tailings remedial action program fund - creation oversight committee - repeal.
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