C.R.S. § 14-4-107
(1) In 2003, subsection (5)(e), as enacted in 1999, was relettered on revision as (5)(f), and subsection (5)(f), as enacted in 1999 and as amended by House Bill 03-1117, was relettered on revision as (5)(e) to put the defined terms in alphabetical order. (For House Bill 03-1117, see L. 2003, p. 1010.)
(2) Section 10 of chapter 291 (SB 21-292), Session Laws of Colorado 2021, provides that the act changing this section takes effect only if SB 21-288 and SB 21-291 become law and takes effect either upon the effective date of SB 21-292, or one day after the passage of SB 21-288, or one day after the passage of SB 21-291, whichever is latest. SB 21-288 became law and took effect June 11, 2021, SB 21-291 became law and took effect June 21, 2021, and SB 21-292 became law and took effect June 22, 2021.
(1) For the internal revenue code, see the federal "Internal Revenue Code of 1986", title 26 of the United States Code. (2) For the legislative declaration in SB 21-292, see section 1 of chapter 291, Session Laws of Colorado 2021.