In Colorado mineral rights can exist as a separate estate, treated independently of the ownership of the surface estate. Owners of land in Colorado can sever some or all, of the mineral estate from the surface estate. Likewise, federal and state governments may have reserved some or all, of the mineral estate when property was first granted into private ownership.

The sale of Colorado real estate by nonresidents, with some exceptions, is subject to a withholding tax in the anticipation of Colorado income tax that will be due from the gain of the sale.