C.R.S. Section 39-29-114
Component members of a controlled group treated as one taxpayer

39‑29‑101
Legislative declaration 39‑29‑102
Definitions 39‑29‑103
Tax on severance of metallic minerals 39‑29‑104
Tax on severance of molybdenum ore 39‑29‑105
Tax on severance of oil and gas 39‑29‑106
Tax on the severance of coal 39‑29‑107
Tax on severance of oil shale - repeal 39‑29‑107.8
Refunds 39‑29‑108
Allocation of severance tax revenues - definitions - repeal 39‑29‑109
Severance tax trust fund - created - administration - distribution of money - legislative declaration - repeal 39‑29‑109.3
Severance tax operational fund - core reserve - grant program reserve - definitions - repeal 39‑29‑110
Local government severance tax fund - creation - administration - definitions - repeal 39‑29‑111
Withholding of income from oil and gas interest - definition 39‑29‑112
Procedures and reports - definitions - repeal 39‑29‑113
Exemption prohibited - when 39‑29‑114
Component members of a controlled group treated as one taxpayer 39‑29‑115
Penalties and interest 39‑29‑116
Uranium mill tailings remedial action program fund - creation - oversight committee - repeal