Colo. Rev. Stat. § 39-24-102
Definitions
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Colo. Rev. Stat. § 39-24-102, Definitions, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2319147
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Full text
As used in this article 24, unless the context otherwise requires:
(1) "Board" means a board of arbitrators formed pursuant to section 39-24-105.
(2) "State" means any state, territory, or possession of the United States and the District of Columbia.