Go to previous versions
of
this Section
2022 Colorado Code
Title 39 - Taxation
Article 26 - Sales and Use Tax
Part 1 - Sales Tax
§ 39-26-102.5. Change of References From "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986"
Universal Citation: CO Code § 39-26-102.5 (2022)
The change of references in this article from the "Internal Revenue Code of 1954" to the "Internal Revenue Code of 1986" shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced in the same manner as if such references had not been changed.
Source: L. 88: Entire section added, p. 1327, § 5, effective April 6.
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
