# C.R.S. § 39-26-102.5: 39-26-102.5. Change of references from "Internal Revenue Code of 1954" to "Internal Revenue C

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-102.5

## Section

- **Citation:** C.R.S. § 39-26-102.5
- **Heading:** 39-26-102.5. Change of references from "Internal Revenue Code of 1954" to "Internal Revenue C
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-102.5

## Text

39-26-102.5. Change of references from "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986". The change of references in this article from the "Internal Revenue Code of 1954" to the "Internal Revenue Code of 1986" shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced in the same manner as if such references had not been changed.

## Nearby sections

- [C.R.S. § 39-26-101 39-26-101. Short title](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-101.md)
- [C.R.S. § 39-26-102 39-26-102. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-102.md)
- [C.R.S. § 39-26-102.5 39-26-102.5. Change of references from "Internal Revenue Code of 1954" to "Internal Revenue C](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-102.5.md)
- [C.R.S. § 39-26-103 39-26-103. Licenses - fee - revocation - definition](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-103.md)
- [C.R.S. § 39-26-103.5 39-26-103.5. Qualified purchaser - direct payment permit number - qualifications](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-103.5.md)
- [C.R.S. § 39-26-104 39-26-104. Property and services taxed - definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-104.md)
- [C.R.S. § 39-26-105 39-26-105. Vendor liable for tax - definitions - repeal](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.md)
- [C.R.S. § 39-26-105.2 39-26-105.2. Remittance of tax - GIS - vendor held harmless - requirements of GIS database -](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.2.md)
- [C.R.S. § 39-26-105.3 39-26-105.3. Remittance of tax - electronic database - vendor held harmless - repeal](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.3.md)
- [C.R.S. § 39-26-105.4 39-26-105.4. Remittance of tax - determination of address - dealer held harmless](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.4.md)
- [C.R.S. § 39-26-105.5 39-26-105.5. Remittance of sales taxes - electronic funds transfers](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.5.md)
- [C.R.S. § 39-26-106 39-26-106. Schedule of sales tax](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-106.md)
- [C.R.S. § 39-26-107 39-26-107. Rules and regulations](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-107.md)
- [C.R.S. § 39-26-108 39-26-108. Tax cannot be absorbed](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-108.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-102.5. Check the current official text before relying on it. Not legal advice.