The hold harmless provisions of section 39-26-105.4 shall apply to any licensed motor vehicle dealer doing business in this state and making sales of motor vehicles for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.
C.R.S. § 39-26-204.6
Remittance of tax
Known as the Emergency Retail Sales Tax Act
The act spans §§ 39-26-101 to 39-26-804 (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.