Colo. Code Regs. 39-29-101

Current through Register Vol. 47, No. 19, October 10, 2024

Rule 39-29-101 - Materials Upon Which Severance Tax is Levied

Tax is levied on the severance from land in Colorado, regardless of whether or not a profit is derived, on the following materials:

(1) Metallic Minerals

(2) Molybdenum

(3) Oil and Gas

(4) Coal

(5) Oil Shale

39-29-101

43 CR 23, December 10, 2020, effective 12/30/2020