Colorado Code § 42-11-105

Manufacturers' express warranties and service contracts excluded. This
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article does not apply to motor vehicle manufacturers' express warranties and service contracts
as defined in section 42-10-101 (3). For purposes of this section, the term "manufacturer"
includes the manufacturer or distributor of the covered vehicle or a subsidiary or affiliate of a
manufacturer or distributor if fifty-one percent or more of the subsidiary or affiliate is owned
directly or indirectly by the manufacturer, distributor, or common owner of fifty-one percent or
more of the manufacturer or distributor.

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