The change of references in this article from the “Internal Revenue Code of 1954” to the “Internal Revenue Code of 1986” shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced in the same manner as if such references had not been changed.
C.R.S. § 39-26-102.5
Change of references from "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986"
Known as the Emergency Retail Sales Tax Act
The act spans §§ 39–39 (93 sections).
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.