Intangible personal property - exemption

C.R.S. § 39-3-118
in effect
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39-3-118. Intangible personal property - exemption. Intangible personal property shall be exempt from the levy and collection of property tax. For purposes of this section, "intangible personal property" shall include, but is not limited to, computer software.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-3-118Fetched: 10/6/2026

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