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Home » US Law » 2022 Colorado Code » Title 24 - Government - State » Article 82 - State Property » Part 10 - Leveraged Leasing » § 24-82-1004. Leased Assets Not Subject to Taxation

A qualified state capital asset that is the subject of a leveraged leasing agreement shall be treated for tax purposes as tax-exempt property owned by the state.

Source: L. 2003: Entire part added, p. 1719, § 1, effective May 14.