The hold harmless provisions of section 39-26-105.4 shall apply to any licensed motor vehicle dealer doing business in this state and making sales of motor vehicles for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.L. 2009: Entire section added, (HB 09-1230), ch. 232, p. 1066, §2, effective August 5.
Colorado Legal Code