Colorado § 38-24.7-104 - Priority.
Full text of Colorado Colorado Revised Statutes § 38-24.7-104 — Priority., with citation guidance and answers to common questions.
§ 38-24.7-104. Priority.
The lien for taxes for the delivery of transportation fuel specified in section 38-24.7-102 is not prior to and does not take precedence over any mortgage, encumbrance, security interest, or other valid lien upon the assets and property of the retailer or other commercial user, including the stock in trade, business fixtures, and equipment owned or used by the retailer or other commercial user in the conduct of the retailer's or other commercial user's business if the other mortgage, encumbrance, security interest, or valid lien attached or was filed prior to the filing of a lien under this article.
Source: L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1486, § 1, effective August 10.
Frequently Asked Questions About Colorado § 38-24.7-104
What does Colorado Revised Statutes § 38-24.7-104 cover?
Section 38-24.7-104 ("Priority.") 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 § 38-24.7-104?
A common citation format is "Colorado Revised Statutes § 38-24.7-104" (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 § 38-24.7-104 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.