Colorado § 39-29-104 - Tax on severance of molybdenum ore.
Full text of Colorado Colorado Revised Statutes § 39-29-104 — Tax on severance of molybdenum ore., with citation guidance and answers to common questions.
§ 39-29-104. Tax on severance of molybdenum ore.
(1) In addition to any other tax, there shall be levied, collected, and paid for each calendar quarter a tax upon the severance of all molybdenum ore in this state. Such tax shall be levied against every person engaged in the severance of molybdenum ore. The rate of the tax for each calendar quarter shall be five cents per ton of molybdenum ore. On and after July 1, 1999, no tax provided for in this section shall be imposed on the first six hundred twenty-five thousand tons of molybdenum ore produced each quarter of the taxable year.
(2) Such actual severance shall be reported on quarterly declaration forms prescribed by the executive director. Such forms shall be filed with and the tax owed shall be paid to the department of revenue on or before the fifteenth day following the end of each such quarter.
Source: L. 77: Entire article added, p. 1846, § 1, effective January 1, 1978. L. 86: Entire section amended, p. 1135, § 1, effective April 1. L. 88: IP(1) amended and (1)(a) to (1)(c) repealed, p. 1343, §§ 1, 2, effective March 4. L. 94: (1) amended, p. 334, § 1, effective March 29. L. 99: (1) amended, p. 926, § 3, effective May 24. L. 2008: (1) amended, p. 1680, § 3, effective August 5.
Cross references: For the legislative declaration contained in the 1999 act amending subsection (1), see section 1 of chapter 235, Session Laws of Colorado 1999.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-29-104
What does Colorado Revised Statutes § 39-29-104 cover?
Section 39-29-104 ("Tax on severance of molybdenum ore.") 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 § 39-29-104?
A common citation format is "Colorado Revised Statutes § 39-29-104" (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 § 39-29-104 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
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