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.
C.R.S. § 43-10-111
Gasoline tax in lieu of personal property tax
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.