Colorado § 39-26-602 - Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)
Full text of Colorado Colorado Revised Statutes § 39-26-602 — Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed), with citation guidance and answers to common questions.
§ 39-26-602. Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)
Source: L. 2001: Entire part added, p. 1465, § 1, effective August 8. L. 2004: (1), (2), and (3) amended, p. 1045, § 19, effective July 1. L. 2007: (1), (2), and (3) amended, p. 1176, § 5, effective May 23. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1.
PART 7
SALES AND USE TAX EXEMPTIONS
Editor's note: This entire part 7 was added in 2004 and includes the relocation of provisions formerly contained in §§ 39-26-114 and 39-26-203. A comparative table showing the relocations is contained in the back of the index.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-602
What does Colorado Revised Statutes § 39-26-602 cover?
Section 39-26-602 ("Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)") is part of the Colorado Revised Statutes, the codified statutory law of Colorado.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.
How do I cite Colorado § 39-26-602?
A common citation format is "Colorado Revised Statutes § 39-26-602" (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 § 39-26-602 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.