Colorado § 39-26-101 - Short title.
Full text of Colorado Colorado Revised Statutes § 39-26-101 — Short title., with citation guidance and answers to common questions.
§ 39-26-101. Short title.
This article shall be known and may be cited as the "Emergency Retail Sales Tax Act of 1935".
Source: L. 35: p. 1000, § 1. CSA: C. 144, § 1. L. 37: p. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1.
ANNOTATION
Law reviews. For article, "Colorado Sales and Use Tax Consequences in Sales of Businesses", see 11 Colo. Law. 679 (1982).
Article does not violate due process requirements in that the tax is imposed without notice or hearing to the taxpayer. Sweeney Elec. Co. v. Poston, 110 Colo. 139, 132 P.2d 443 (1942).
Taxes imposed by articles 20 to 28 of this title are excise levies. Sweeney Elec. Co. v. Poston, 110 Colo. 139, 132 P.2d 443 (1942).
Article is intended to impose tax upon that which is consumed and used and exempts only that which is sold for resale. Carpenter v. Carman Distrib. Co., 111 Colo. 566, 144 P.2d 770 (1943); Palmer v. Perkins, 119 Colo. 533, 205 P.2d 785 (1949).
Vendor not having a retail sales tax license is presumptively a user or consumer. This presumption, however, is a rebuttable one, and a vendor who would escape the tax has the burden of showing, be it before the department or in court, that the sales in fact are not subject to the retail sales tax. Pluss v. Dept. of Rev., 173 Colo. 86, 476 P.2d 253 (1970).
Frequently Asked Questions About Colorado § 39-26-101
What does Colorado Revised Statutes § 39-26-101 cover?
Section 39-26-101 ("Short title.") 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 § 39-26-101?
A common citation format is "Colorado Revised Statutes § 39-26-101" (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 § 39-26-101 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.