C.R.S. § 14-4-107
In 2003, subsection (5)(e), as enacted in 1999, was relettered on revision as (5)(f), and subsection (5)(f), as enacted in 1999 and as amended by House Bill 03-1117, was relettered on revision as (5)(e) to put the defined terms in alphabetical order. (For House Bill 03-1117, see L. 2003, p. 1010.)
For the internal revenue code, see the federal “Internal Revenue Code of 1986”, title 26 of the United States Code.