Colorado § 39-26-114 - Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)

Full text of Colorado Colorado Revised Statutes § 39-26-114 — Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed), with citation guidance and answers to common questions.

§ 39-26-114. Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)

Source: L. 35: p. 1009, § 6. CSA: C. 144, § 15. L. 37: p. 1086, § 15. L. 43: p. 540, § 1. L. 45: p. 576, §§ 3, 4. CRS 53: § 138-6-14. L. 57: p. 823, § 1. L. 59: pp. 801, 803, 804, §§ 1, 2, 3. L. 61: p. 823, § 1. L. 63: p. 952, § 1. C.R.S. 1963: § 138-5-14. L. 64: p. 818, § 5. L. 65: pp. 1124, 1126, 1148, §§ 5, 7, 3. L. 67: pp. 512, 532, §§ 2, 1. L. 69: p. 221, § 3. L. 70: pp. 396, 397, §§ 1, 1. L. 73: p. 241, § 24. L. 75: (1)(f) and (10) amended, p. 1468, § 15, effective July 18. L. 76: (1) R&RE, p. 318, § 76, effective May 20; (1)(a)(IX) and (1)(a)(X) added, p. 787, § 1, effective July 1. L. 77: (2)(d) amended, p. 1836, § 1, effective May 26; (1)(a)(VII) (1)(a)(IX), and (1)(a)(X) amended and (1)(a)(XI) added, pp. 1829, 1831, 1833, § 1, effective July 1; (1)(a)(XII) added, p. 1823, § 2, effective July 15; (1)(a)(XIII), (1)(a)(XIV), and (1)(a)(XV) added, p. 1834, § 1, effective July 20; (1)(a)(V) amended, p. 1828, § 1, effective January 1, 1978. L. 78: (1)(a)(II) amended, p. 506, § 2, effective March 8; (1)(a)(XVI) and (1)(a)(XVII) added, p. 514, § 1, effective April 4; (1)(a)(XVIII) added, § 3, effective July 1. L. 79: (1)(a)(XIX) and (1)(d) added and (2)(c) and (10) amended, pp. 1465, 1466, §§ 1, 2, 3, 4, effective June 7; (7)(a) and (8) amended, pp. 1428, 1468, §§ 9, 1, effective July 1; (1)(a)(XX) and (11) added, pp. 1428, 1447, §§ 8, 39, effective July 3; (1)(a)(VII) amended, p. 1641, § 55, effective July 19; (1)(a)(V) and (1)(a)(XV) amended, (1)(a)(XXI) added and (9) repealed, pp. 1431, 1440, 1464, 1501, §§ 15, 26, 27, 1, effective January 1, 1980. L. 80: (12) added, p. 752, § 5, effective April 10; (1)(a)(XXI) and (6) amended pp. 733, 736, §§ 1, 1, effective July 1; (1)(a)(V) amended, p. 727, § 24, effective January 1, 1981; (12) repealed, p. 752, § 5, effective July 1, 1987. L. 81: (13) added, p. 1889, § 1, effective May 18; (5) amended, p. 1888, § 1, effective May 26. L. 82: (1)(a)(XXI) amended, p. 571, § 2, effective April 27; (14) added, p. 569, § 2, effective July 1. L. 84: (1)(a)(XXII) added, p. 1021, § 1, effective March 5. L. 85: (2)(b) and (7)(b)(I) amended, pp. 1257, 1284, §§ 9, 3, effective January 1, 1986. L. 86: (7)(a) and (11)(a) amended, pp. 1118, 1142, §§ 16, 4, effective July 1. L. 87: (11)(a) amended, p. 1451, § 25, effective June 22; (15) and (16) added, p. 1463, § 3, effective October 1. L. 88: (7)(a) R&RE, p. 1329, § 3, effective April 4; (11)(d) and (13) amended, p. 1326, § 4, effective April 6; (11)(a)(II) amended, p. 1317, § 14, effective May 29; (1)(a)(VII) amended, p. 1090, § 4, effective January 1, 1989. L. 89: (1)(c) amended, p. 1502, § 9, effective July 1, 1990. L. 90: (17) added, p. 1740, § 2, effective April 17. L. 91: (1)(a)(VII) amended, p. 2397, § 20, effective July 1; (1)(a)(XXIII) added, p. 1968, § 1, effective July 1, 1992. L. 91, 1st Ex. Sess.: (1)(a)(VII) amended, p. 6, § 9, effective July 1. L. 92: (1)(a)(XXIV) and (1)(a)(XXV) added, p. 2258, § 1, effective July 1. L. 94: (10) amended, p. 2568, § 88, effective January 1, 1995. L. 95: (11)(a)(II) amended, p. 137, § 1, effective April 7; (18) added, p. 329, § 1, effective April 27. L. 96: (11)(a)(II) and (11)(c) amended and (11)(c.5) added, p. 1857, § 1, effective June 5; (7)(c) and (7)(e) amended, p. 166, § 8, effective July 1; (1)(a)(XXIV) and (1)(a)(XXV) amended, p. 1241, § 100, effective August 7. L. 97: (5) and (6) amended, p. 370, § 2, effective July 1. L. 98: (19) added, p. 494, § 2, effective April 22; (1)(a)(XXVI) added, p. 736, § 3, effective May 18; (7)(b)(V) amended, p. 1348, § 84, effective June 1. L. 99: (22) added, p. 979, § 1, effective May 28; (1)(a)(II) amended, p. 1272, § 2, effective June 2; (17) RC&RE, p. 1297, § 2, effective June 3; (20) added, p. 1273, § 1, effective July 1; (21) added, p. 1303, § 1, effective July 1; (23) added, p. 1324, § 2, effective July 1; (7.5) added, p. 1355, § 1, effective January 1, 2000. L. 2000: (20)(a)(II)(B) and (20)(b)(II) amended, p. 549, § 3, effective July 1; (1)(a)(XXVI) amended, p. 736, § 3, effective August 2; (1)(a)(XV) amended, p. 1937, § 18, effective October 1. L. 2001: IP(20)(b)(II) amended, p. 162, § 1, effective July 1; IP(20)(b)(II) amended, p. 381, § 1, effective July 1; (24) added, p. 1545, § 1, effective July 1. L. 2003: (10) amended, p. 551, § 7, effective March 5; (1)(a)(XV) amended, p. 1818, § 6, effective August 6. L. 2004: Entire section repealed, p. 1016, § 1, effective July 1.

Editor's note: The provisions of this section were relocated to part 7 of this article. For the location of specific provisions, see the editor's note following each section in said part 7 and the comparative tables located in the back of the index.

Source: official Colorado text · Last verified 2026-08-27

Frequently Asked Questions About Colorado § 39-26-114

What does Colorado Revised Statutes § 39-26-114 cover?

Section 39-26-114 ("Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)") 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.

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Sources & Verification

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