Colorado Code § 39-21-102

Scope
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(1) Unless otherwise indicated, the provisions of this article 21 apply
to the taxes or fees imposed by articles 22 to 37 of this title 39 and article 60 of title 34, section
21 of article X of the state constitution, article 3 of title 42, part 5 of article 3 of title 44, articles
11 and 20 of title 30, article 4 of title 43, article 2 of title 40, and part 2 of article 20 of title 8.
(2) The provisions of this article 21 apply to the taxes imposed pursuant to articles 3, 4,
and 32 of title 44, but only to the extent that the provisions of this article 21 are not inconsistent
with the provisions of articles 3, 4, and 32 of title 44.
(3) Repealed.
(4) The provisions of this article apply to grants authorized pursuant to article 31 of this
title to the extent that such provisions are not inconsistent with the provisions of said article 31.
(5) The provisions of this article apply to the taxes or fees imposed pursuant to articles 1,
2, 11, and 25 of title 29, C.R.S., but only to the extent that the provisions of this article are not
inconsistent with the provisions of articles 1, 2, 11, and 25 of title 29, C.R.S.
(6) The provisions of this article apply to the taxes or fees imposed pursuant to title 32,
C.R.S., but only to the extent that the provisions of this article are not inconsistent with the
provisions of title 32, C.R.S.
(7) The provisions of this article 21 apply to the fees imposed pursuant to part 3 of
article 38.5 of title 24, article 7.5 of title 25, and the fees collected pursuant to section 40-10.1-
607.5, but only to the extent that the provisions of this article 21 are not inconsistent with the
provisions of part 3 of article 38.5 of title 24, article 7.5 of title 25, and section 40-10.1-607.5.
(8) The provisions of this article 21 apply to the fees imposed pursuant to the provisions
of article 61 of title 33 and the fees imposed by the provisions of section 43-4-1204, but only to
the extent that the provisions of this article 21 are not inconsistent with the provisions of article
61 of title 33 and the provisions of section 43-4-1204.

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