Colorado § 39-26-711.5 - Aircraft - use outside state.
Full text of Colorado Colorado Revised Statutes § 39-26-711.5 — Aircraft - use outside state., with citation guidance and answers to common questions.
§ 39-26-711.5. Aircraft - use outside state.
(1) The sale, storage, use, and consumption of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article 26 if:
(a) The aircraft is sold to a person who is not a resident of the state;
(b) The aircraft will be removed from the state within the longer of the following periods:
(I) One hundred twenty days after the date of the sale; or
(II) Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and
(c) The aircraft will not be in the state more than seventy-three days in any of the three calendar years following the calendar year in which the aircraft is removed from the state pursuant to paragraph (b) of this subsection (1).
(2) A purchaser of an aircraft who claims the exemption allowed by this section shall, at the time of purchase and unless the department of revenue determines pursuant to section 39-26-730 (2) that the affidavit can be consolidated with another form or eliminated, provide to the seller an affidavit that the purchaser is not a resident of the state and that the purchaser agrees to pay the tax imposed by part 1 of this article 26 if the purchaser fails to comply with the requirements of subsection (1)(b) or (1)(c) of this section.
(3) An aircraft that is hangared or parked overnight shall be considered to be in the state for purposes of this section.
Source: L. 2008: Entire section added, p. 951, § 1, effective August 5. L. 2016: (1)(b) amended, (HB 16-1119), ch. 50, p. 117, § 1, effective March 23. L. 2021: IP(1) amended, (HB 21-1177), ch. 55, p. 228, § 2, effective September 7. L. 2022: (2) amended, (HB 22-1039), ch. 54, p. 254, § 4, effective August 10.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-711.5
What does Colorado Revised Statutes § 39-26-711.5 cover?
Section 39-26-711.5 ("Aircraft - use outside state.") 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 § 39-26-711.5?
A common citation format is "Colorado Revised Statutes § 39-26-711.5" (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 § 39-26-711.5 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.