Colo. Rev. Stat. § 24-82-1004

Current through 11/5/2024 election
Section 24-82-1004 - Leased assets not subject to taxation

A qualified state capital asset that is the subject of a leveraged leasing agreement shall be treated for tax purposes as tax-exempt property owned by the state.

C.R.S. § 24-82-1004

L. 2003: Entire part added, p. 1719, § 1, effective May 14.