Definitions
C.R.S. § 39-26-701
in effect39-26-701. Definitions. 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: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-26-701Fetched: 10/6/2026
