US lawColoradoStatutesTitle 39Article 3.539-3.5-114C.R.S. § 39-3.5-11439-3.5-114. Deferred tax certificates not to be included in reserve or surplusRepealedYear: 2026Length: 13 wordsOfficial source 39-3.5-114. Deferred tax certificates not to be included in reserve or surplus. (Repealed)PreviousC.R.S. § 39-3.5-113NextC.R.S. § 39-3.5-115