Colorado § 7-44-101 - Tax exemptions - fees.
Full text of Colorado Colorado Revised Statutes § 7-44-101 — Tax exemptions - fees., with citation guidance and answers to common questions.
§ 7-44-101. Tax exemptions - fees.
Any water users' association that is organized in conformity with the requirements of the United States under the reclamation act of June 17, 1902, and that, under its articles of incorporation, is authorized to furnish water only to its stockholders, shall be exempt from the payment of any income tax and from the payment of any annual franchise tax but shall be required to pay, as preliminary to its incorporation, a fee that shall be determined and collected pursuant to section 24-21-104 (3), C.R.S., for the filing and recording of its articles of incorporation.
Source: L. 05: p. 360, § 1. R.S. 08: § 1000. C.L. § 2367. CSA: C. 41, § 155. CRS 53: § 31-16-1. C.R.S. 1963: § 31-16-1. L. 81: Entire section amended, p. 430, § 4, effective July 1. L. 2008: Entire section amended, p. 23, § 15, effective August 5.
Cross references: For the "National Irrigation Act of 1902", also known as the "Reclamation Act" or the "Newlands Reclamation Act", see 43 U.S.C. § 371 et seq.
ANNOTATION
Law reviews. For article, "When Corporate Stock Becomes Real Estate", see 21 Dicta 53 (1944). For article, "Irrigation Confirmation Proceedings", see 21 Dicta 140 (1944). For article, "Curative Statutes of Colorado Respecting Titles to Real Estate", see 26 Dicta 321 (1949).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 7-44-101
What does Colorado Revised Statutes § 7-44-101 cover?
Section 7-44-101 ("Tax exemptions - fees.") 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 § 7-44-101?
A common citation format is "Colorado Revised Statutes § 7-44-101" (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 § 7-44-101 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.