Colo. Code Regs. 39-29-107
Current through Register Vol. 47, No. 23, December 10, 2024
(1) This tax is levied at the rate of four percent, except as provided in subsection(2) of this section, on the gross proceeds from each commercial oil shale facility. A commercial oil shale facility shall be considered to be any combined unitary economic interest consisting of one or more related operations which are supportive of, or dependent upon, each other for the production of oil shale or oil from oil shale.43 CR 23, December 10, 2020, effective 12/30/2020