Definitions

Colo. Rev. Stat. § 39-26-701, under Taxation.

Colo. Rev. Stat. § 39-26-701

In addition to the definitions in section 39-26-102, as used in this part 7, unless the context otherwise requires:

(1) Storage or storing means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.

Source: L. 2004: Entire part added with relocations, p. 1016, � 2, effective July 1.