Colorado § 23-3.1-214 - Exemption from taxation - securities law.
Full text of Colorado Colorado Revised Statutes § 23-3.1-214 — Exemption from taxation - securities law., with citation guidance and answers to common questions.
§ 23-3.1-214. Exemption from taxation - securities law.
The income or other revenues of the authority, including income earned on the investment of moneys in the prepaid expense and the savings trust funds, all properties at any time owned by the authority, any bonds, notes, or other obligations issued pursuant to this part 2, the transfer of and the income, including any profit made on sale, from any such bonds, notes, or other obligations, and all trust indentures and other documents issued in connection with such bonds, notes, or other obligations shall be exempt at all times from all taxation and assessments in the state of Colorado. In the bond resolution authorizing the issuance of any bonds by the authority, the board may waive the exemption from federal income taxation for interest on such bonds. Bonds issued by the authority shall also be exempt from the provisions of article 51 of title 11, C.R.S.
Source: L. 79: Entire article added, p. 820, § 1, effective July 1. L. 83: Entire section amended, p. 785, § 3, effective April 29. L. 96: Entire section amended, p. 428, § 7, effective April 22.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 23-3.1-214
What does Colorado Revised Statutes § 23-3.1-214 cover?
Section 23-3.1-214 ("Exemption from taxation - securities law.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 23-3.1-214?
A common citation format is "Colorado Revised Statutes § 23-3.1-214" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 23-3.1-214 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.