Leased assets not subject to taxation.

  1. Law
  2. Colorado Revised Statutes
  3. Government - State
  4. State Property
  5. Leased assets not subject to taxation.

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A qualified state capital asset that is the subject of a leveraged leasing agreement shall be treated for tax purposes as tax-exempt property owned by the state.

Source: L. 2003: Entire part added, p. 1719, § 1, effective May 14.


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