Section 43-10-111 - Gasoline tax in lieu of personal property tax

The gasoline tax imposed pursuant to section 39-27-102 (1)(a)(IV)(A), C.R.S., is imposed in lieu of personal property tax on the aircraft, except as otherwise provided in article 4 of title 39, C.R.S.L. 91: Entire article added, p. 1050, § 3, effective July 1.