Gasoline tax in lieu of personal property tax.

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The gasoline tax imposed pursuant to section 39-27-102 (1)(a)(IV)(A), C.R.S., is imposed in lieu of personal property tax on the aircraft, except as otherwise provided in article 4 of title 39, C.R.S.

Source: L. 91: Entire article added, p. 1050, § 3, effective July 1.


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