https://library.partnertax.ai/us-co/stat/ 2026-05-14 https://library.partnertax.ai/us-co/stat/39-5-201 L. 77: Entire part RC&RE, p. 1740, § 3, effective January 1, 1978. L. 78: (3) added, p. 478, § 1, effective March 10. L. 79: (1) amended, p. 1640, § 51, effective July 19. L. 83: (3) repealed, p. 1485, § 11, effective April 22. https://library.partnertax.ai/us-co/stat/39-5-202 L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978. https://library.partnertax.ai/us-co/stat/39-5-203 L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978. L. 78: (3) amended, p. 478, § 2, effective March 10. L. 80: (2)(b) and (3) amended, p. 498, § 3, effective July 1. L. 82: (2)(a) amended, p. 557, § 1, effective January 1, 1983; (1) amended and (2) repealed, pp. 555, 556, §§ 2, 3, effective January 1, 1984. L. 83: (1) R&RE and (2) repealed, pp. 1498, 1499, §§ 2, 3, effective April 12; (3) amended, p. 1484, § 9, effective April 22. L. 87: (1) amended, p. 1388, § 8, effective Janua https://library.partnertax.ai/us-co/stat/39-5-204 L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978. L. 98: Entire section amended p. 439, § 1, effective August 5. https://library.partnertax.ai/us-co/stat/39-5-205 L. 77: Entire part RC&RE, p. 1741, § 3, effective January 1, 1978. L. 91: Entire section amended, p. 1697, § 7, effective July 1. L. 98: Entire section amended, p. 440, § 2, effective August 5. https://library.partnertax.ai/us-co/stat/39-6-101 L. 65: R&RE, p. 1101, § 1. C.R.S. 1963: § 137-6-1. L. 85: (4) added, p. 1211, § 5, effective May 9. https://library.partnertax.ai/us-co/stat/39-6-103 L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-2. L. 85: (1) and (2) amended, p. 1211, § 6, effective May 9. https://library.partnertax.ai/us-co/stat/39-6-104 L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-3. https://library.partnertax.ai/us-co/stat/39-6-105 L. 65: R&RE, p. 1102, § 1. C.R.S. 1963: § 137-6-4. https://library.partnertax.ai/us-co/stat/39-6-106 L. 65: R&RE, p. 1103, § 1. C.R.S. 1963: § 137-6-5. L. 72: p. 570, § 53. L. 85: (3) amended, p. 1212, § 7, effective May 9. L. 94: (1)(c) to (1)(e), (1)(g), and (1)(h) amended and (1.4), (1.7), (5), and (6) added, p. 1203, § 1, effective May 19. L. 2000: (1.4)(a) amended, p. 671, § 1, effective August 2. https://library.partnertax.ai/us-co/stat/39-6-107 L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-6. L. 94: Entire section amended, p. 1206, § 2, effective May 19. https://library.partnertax.ai/us-co/stat/39-6-108 L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-7. https://library.partnertax.ai/us-co/stat/39-6-109 L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-8. L. 94: Entire section amended, p. 1206, § 3, effective May 19. https://library.partnertax.ai/us-co/stat/39-6-110 L. 65: R&RE, p. 1104, § 1. C.R.S. 1963: § 137-6-9. L. 72: p. 570, § 54. https://library.partnertax.ai/us-co/stat/39-6-111 L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-10. L. 70: p. 392, § 1. L. 85: (2) amended and (3) added, p. 1213, § 9, effective May 9. https://library.partnertax.ai/us-co/stat/39-6-111.5 L. 2000: Entire section added, p. 1501, § 5, effective August 2. https://library.partnertax.ai/us-co/stat/39-6-112 L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-11. https://library.partnertax.ai/us-co/stat/39-6-113 L. 65: R&RE, p. 1105, § 1. C.R.S. 1963: § 137-6-12. L. 92: (1) amended, p. 971, § 14, effective June 1. L. 93: (1)(b), (2), and (3) amended, p. 441, § 10, effective July 1. L. 94: (3) amended and (4) added, p. 1206, § 4, effective May 19. https://library.partnertax.ai/us-co/stat/39-6-114 L. 65: R&RE, p. 1106, § 1. C.R.S. 1963: § 137-6-13. https://library.partnertax.ai/us-co/stat/39-6-115 L. 79: Entire section added, p. 1418, § 1, effective April 25. https://library.partnertax.ai/us-co/stat/39-6-116 L. 89: Entire section added, p. 1495, § 1, effective May 1. https://library.partnertax.ai/us-co/stat/39-6-117 L. 94: Entire section added, p. 1207, § 5, effective May 19. https://library.partnertax.ai/us-co/stat/39-7-101 L. 64: R&RE, p. 710, § 1. C.R.S. 1963: § 137-7-1. L. 69: p. 1120, § 1. L. 72: p. 570, § 55. L. 81: (1)(c) and (1)(d) amended, p. 1857, § 1, effective January 1, 1982. L. 93: (1)(d) amended and (1)(e) and (2) added, pp. 241, 242, §§ 1, 2, effective March 31. L. 96: Entire section amended, p. 107, § 1, effective March 25. L. 2007: (4) amended, p. 498, § 1, effective April 16. L. 2009: (3)(a) amended, (HB 09-1161), ch. 44, p. 166, § 1, effective August 5. L. 2014: IP(1), (1)(a), and (1)(c) amended, https://library.partnertax.ai/us-co/stat/39-7-102 L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-2. L. 69: p. 1120, § 2. L. 77: Entire section amended, p. 1852, § 2, effective January 1, 1978. L. 81: Entire section amended, p. 1857, § 2, effective January 1, 1982. L. 2014: (1)(a) amended, (HB 14-1371), ch. 400, p. 2013, § 2, effective August 6. https://library.partnertax.ai/us-co/stat/39-7-102.5 L. 88: Entire section added, p. 1301, § 7, effective April 29. https://library.partnertax.ai/us-co/stat/39-7-102.7 L. 2007: Entire section added, p. 498, § 2, effective April 16. https://library.partnertax.ai/us-co/stat/39-7-103 L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-3. L. 76: Entire section amended, p. 775, § 1, effective January 1, 1977. https://library.partnertax.ai/us-co/stat/39-7-104 L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-4. https://library.partnertax.ai/us-co/stat/39-7-105 L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-5. https://library.partnertax.ai/us-co/stat/39-7-106 L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-6. L. 72: p. 570, § 56. https://library.partnertax.ai/us-co/stat/39-7-107 L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-7. L. 2014: Entire section amended, (HB 14-1371), ch. 400, p. 2013, § 3, effective August 6. https://library.partnertax.ai/us-co/stat/39-7-108 L. 79: Entire section added, p. 1418, § 2, effective April 25. https://library.partnertax.ai/us-co/stat/39-7-109 L. 85: Entire section added, p. 1213, § 10, effective May 9. https://library.partnertax.ai/us-co/stat/39-7-110 L. 2022: Entire section added, (SB 22-026), ch. 58, p. 265, § 2, effective March 30. https://library.partnertax.ai/us-co/stat/39-8-101 L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-1. L. 2001: Entire section amended, p. 269, § 16, effective November 15. https://library.partnertax.ai/us-co/stat/39-8-102 L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-8-8. L. 77: Entire section amended, p. 1758, § 1, effective June 1; (4) added, p. 1736, § 18, effective June 20. L. 79: (2)(i) amended, p. 1641, § 53, effective July 19. L. 81: (4) repealed, p. 1835, § 14, effective June 12. L. 92: (2)(i) amended, p. 2209, § 6, effective June 3. https://library.partnertax.ai/us-co/stat/39-8-103 L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-8-9. L. 90: Entire section amended, p. 1697, § 21, effective June 9. https://library.partnertax.ai/us-co/stat/39-8-104 L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-2. L. 81: Entire section amended, p. 1834, § 10, effective June 12. L. 89: Entire section amended, p. 1458, § 14, effective June 7. L. 98: Entire section amended, p. 469, § 3, effective July 1. L. 2001: (2) amended, p. 469, § 2, effective April 25. L. 2009: (1) and (2)(a) amended, (SB 09-292), ch. 369, p. 1986, § 134, effective August 5. L. 2013: (1) amended and (2.5) added, (HB 13-1113), ch. 11, p. 31, § 4, effective March 8. L. 2016: (2)(b) amende https://library.partnertax.ai/us-co/stat/39-8-105 L. 64: R&RE, p. 712, § 1. C.R.S. 1963: § 137-8-3. L. 67: p. 951, § 21. L. 76: Entire section amended, p. 763, § 25, effective January 1, 1977. L. 81: Entire section R&RE, p. 1834, § 11, effective June 12. L. 88: (2) amended, p. 1301, § 8, effective April 29. L. 90: (1) amended, p. 1694, § 11, effective January 1, 1991. L. 98: (1) amended, p. 469, § 4, effective July 1. L. 2009: (2) amended, (SB 09-292), ch. 369, p. 1987, § 135, effective August 5. L. 2014: Entire section amended, (HB 14-1020), c https://library.partnertax.ai/us-co/stat/39-8-106 L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-4. L. 73: p. 1441, § 2. L. 75: (1)(b)(III) amended, p. 1455, § 2, effective July 30. L. 76: (1)(a) and (1)(b)(III) amended, p. 763, §§ 26, 27, effective January 1, 1977. L. 81: (1)(a) amended, p. 1834, § 12, effective June 12. L. 83: (1)(b)(III) amended, p. 2087, § 4, effective October 13. L. 88: (1)(a) amended, p. 1301, § 9, effective April 29. L. 89: (1)(a) amended, p. 1458, § 15, effective June 7. L. 90: (1)(a), (1)(b)(II), and (1)(b)(V) amended, https://library.partnertax.ai/us-co/stat/39-8-107 L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-5. L. 67: p. 951, § 22. L. 88: (1) amended, p. 1302, § 10, effective April 29. L. 89: (2) amended, p. 1458, § 16, effective June 7. L. 90: (1) amended and (3) and (4) added, pp. 1701, 1700, §§ 32, 30, effective June 9. L. 93: (2) amended, p. 1689, § 7, effective June 6. L. 96: (1) amended, p. 722, § 6, effective May 22. L. 98: (2) amended, p. 470, § 6, effective July 1. L. 2000: (1) and (3) amended, p. 1501, § 6, effective August 2. L. 2011: (5) add https://library.partnertax.ai/us-co/stat/39-8-108 L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-6. L. 70: p. 386, § 23. L. 77: (2) amended, p. 1736, § 19, effective June 20. L. 83: (2) amended, p. 2087, § 5, effective October 13. L. 85: Entire section amended and (2) amended, pp. 1228, 1230, §§ 2, 1, effective July 1. L. 88: (1) and (2) amended, (3) R&RE, and (4) added, pp. 1302, 1303, §§ 11, 12, effective April 29. L. 89: (1) and (2) amended, p. 1458, § 17, effective June 7. L. 90: (2) amended and (5) added, pp. 1694, 1700, §§ 13, 31, effecti https://library.partnertax.ai/us-co/stat/39-8-108.5 L. 88: Entire section added, p. 1303, § 13, effective April 29; (6) amended, p. 1274, § 11, effective May 29. L. 90: (3)(b.5) added and (3)(f) amended, p. 1697, § 23, effective June 9. L. 92: IP(1)(b) and (2)(a) amended and (1)(c) added, p. 2212, § 9, effective June 3. L. 2013: IP(1)(b) amended, (SB 13-155), ch. 392, p. 2284, § 16, effective July 1. L. 2014: (1)(b) amended, (SB 14-080), ch. 89, p. 336, § 1, effective August 6. L. 2019: (1)(b) amended, (HB 19-1172), ch. 136, p. 1729, § 253, effec https://library.partnertax.ai/us-co/stat/39-8-109 L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-7. L. 70: p. 386, § 24. L. 89: Entire section amended, p. 1466, § 32, effective June 7. L. 90: Entire section amended, p. 1719, § 7, effective June 7; entire section amended, p. 1087, § 55, effective July 1. L. 92: Entire section amended, p. 2224, § 7, effective April 9; entire section amended, p. 2185, § 67, effective June 2. L. 93: Entire section amended, p. 306, § 6, effective April 7. L. 2002: Entire section amended, p. 843, § 5, effective Augus https://library.partnertax.ai/us-co/stat/39-9-101 L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-1. L. 83: Entire section amended, p. 1504, § 1, effective June 2. L. 2014: (2) amended, (SB 14-153), ch. 390, p. 1965, § 29, effective June 6. L. 2022: (2) amended, (SB 22-013), ch. 2, p. 87, § 116, effective February 25. L. 2023: (2) amended, (HB 23-1301), ch. 303, p. 1843, § 85, effective August 7. https://library.partnertax.ai/us-co/stat/39-9-102 L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-9-2. L. 76: (3) added, p. 763, § 28, effective January 1, 1977. L. 83: (1) amended, p. 2092, § 2, effective September 23. L. 84: (3) amended, p. 1001, § 2, effective March 5. L. 86: (1) amended, p. 1102, § 4, effective March 26. https://library.partnertax.ai/us-co/stat/39-9-103 L. 64: R&RE, p. 714, § 1. C.R.S. 1963: § 137-9-3. L. 70: p. 386, § 25. L. 76: (5) added, p. 763, § 29, effective June 10. L. 77: (3) amended, (5) R&RE, and (6), (7), and (8) added, pp. 1736, 1738, §§ 20, 21, effective June 20; (3) amended, p. 1755, § 2, effective July 23. L. 81: (5) amended, p. 1834, § 13, effective June 12; (1) amended, p. 1398, § 12, effective January 1, 1983. L. 83: Entire section R&RE, p. 1505, § 2, effective June 2; (7) and (8) added, p. 2093, § 3, effective September 23. L https://library.partnertax.ai/us-co/stat/39-9-104 L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-4. L. 70: p. 387, § 26. L. 77: Entire section amended, p. 1756, § 3, effective July 23. L. 83: Entire section amended, p. 2093, § 4, effective September 23. https://library.partnertax.ai/us-co/stat/39-9-105 L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-5. L. 77: (1) amended, p. 1756, § 4, effective July 23. L. 83: (1) amended, p. 1506, § 3, effective June 2. L. 86: (1) amended, p. 1102, § 5, effective March 26. L. 89: (1) amended, p. 1459, § 18, effective June 7. L. 93: (2) repealed, p. 444, § 1, effective April 19. L. 2000: (1) amended, p. 1502, § 7, effective August 2. https://library.partnertax.ai/us-co/stat/39-9-106 L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-6. https://library.partnertax.ai/us-co/stat/39-9-107 L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-9-7. L. 77: Entire section amended, p. 1756, § 5, effective July 23. L. 83: Entire section amended, p. 2093, § 5, effective September 23. https://library.partnertax.ai/us-co/stat/39-9-108 L. 83: Entire section added, p. 2093, § 6, effective September 23. L. 88: Entire section amended, p. 1282, § 7, effective May 23. L. 2001: Entire section amended, p. 1288, § 85, effective June 5. https://library.partnertax.ai/us-co/stat/39-9-109 L. 89: Entire section added, p. 1491, § 5, effective June 7. L. 95: (5) added, p. 602, § 1, effective May 22. L. 2003: (1) to (4) repealed, p. 867, § 2, effective April 7. L. 2008: (5) amended, p. 458, § 2, effective August 5. L. 2013: (5) amended and (6) added, (HB 13-1246), ch. 203, p. 846, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-10-101 L. 64: R&RE, p. 715, § 1. C.R.S. 1963: § 137-10-1. L. 73: p. 238, § 21. L. 75: (4) repealed, p. 1473, § 30, effective July 18; (2) amended, p. 1478, § 2, effective July 30. L. 90: (5) added, p. 1719, § 9, effective June 7. L. 92: (2)(b) amended and (2)(d) added, p. 2238, § 1, effective April 10. L. 94: (5) repealed, p. 753, § 1, effective April 20. L. 95: (2)(b) amended, p. 35, § 1, effective March 17. L. 96: (2)(b)(II) amended, p. 18, § 4, effective February 22; (2)(a) amended p. 1855, § 5, eff https://library.partnertax.ai/us-co/stat/39-10-102 L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-2. L. 81: Entire section amended, p. 1841, § 3, effective May 28. L. 90: (1) amended, p. 1716, § 1, effective June 7; (1) amended, p. 1085, § 49, effective July 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 325, § 11, effective September 14. https://library.partnertax.ai/us-co/stat/39-10-103 L. 64: R&RE, p. 716, § 1. C.R.S. 1963: § 137-10-3. L. 77: Entire section amended, p. 1761, § 2, effective June 2; entire section amended, p. 1739, § 22, effective June 20. L. 78: Entire section amended, p. 373, § 10, effective July 1. L. 85: (1) amended, p. 1232, § 1, effective April 5. L. 88: (2) amended, p. 824, § 38, effective May 24. L. 89: (2) amended, p. 971, § 23, effective June 7. L. 90: (3) added, p. 1716, § 2, effective June 7; (3) added, p. 1085, § 50, effective July 1, 1990. L. 91: ( https://library.partnertax.ai/us-co/stat/39-10-104.5 L. 90: Entire section added, pp. 1085, 1717, §§ 52, 4, effective January 1, 1992. L. 92: (3) to (6), (9), and (10) amended, p. 2226, § 9, effective April 9. L. 93: (1) to (4) amended, p. 303, § 1, effective April 7; (2) amended and (11) added, p. 346, § 3, effective April 12. L. 94: (8) amended, p. 753, § 2, effective April 20. L. 98: (11) repealed, p. 829, § 52, effective August 5. L. 2000: (3)(a) amended, p.81, § 1, effective March 10. L. 2001: (9) amended, p. 269, § 17, effective November 15. https://library.partnertax.ai/us-co/stat/39-10-105 L. 64: R&RE, p. 717, § 1. C.R.S. 1963: § 137-10-5. L. 71: p. 327, § 4. L. 75: (1.5) added, p. 1479, § 3, effective July 1. L. 77: (1) and (1.5) amended, p. 1761, § 3, effective June 2. L. 92: (1) and (1.5) amended, p. 2226, § 10, effective April 9. L. 94: (1) and (2) amended, p. 754, § 3, effective April 20. L. 2020: (3) repealed, (HB 20-1077), ch. 80, p. 326, § 14, effective September 14. https://library.partnertax.ai/us-co/stat/39-10-106 L. 64: R&RE, p. 717, § 1. C.R.S. 1963: § 137-10-6. L. 69: p. 1121, § 3. L. 71: p. 1247, § 1. L. 79: p. 1418, § 3. L. 87: (3.5) and (4.5) added and (4) amended, p. 1419, § 1, effective May 20. L. 88: (3.5)(a), (3.5)(c), and (4)(b)(III) amended and (3.5)(b) R&RE, p. 1309, §§ 2, 1, effective April 14; (4)(b)(III) amended, p. 1437, § 38, effective June 11. L. 93: (1) and (3.5)(c) amended and (4)(b)(IV) added, pp. 242, 243, §§ 3, 4, effective March 31. L. 99: (1) amended, p. 629, § 41, effective Augu https://library.partnertax.ai/us-co/stat/39-10-107 L. 64: R&RE, p. 718, § 1. C.R.S. 1963: § 137-10-7. L. 79: (1) amended, p. 1421, § 4, effective January 1, 1980. L. 84: (1) amended, p. 1002, § 3, effective March 16. L. 90: (3) amended, p. 1718, § 5, effective June 7; (1) amended, p. 1704, § 40, effective June 9; (3) amended, p. 1087, § 53, effective July 1. L. 91: (1) amended, p. 1954, § 4, effective January 1, 1992. L. 91, 2nd Ex. Sess.: (3) amended, p. 57, § 2, effective October 11. L. 92: (1) amended, p. 2227, § 11, effective April 9. L. 200 https://library.partnertax.ai/us-co/stat/39-10-109 L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-9. L. 65: p. 1108, § 1. L. 90: Entire section amended, p. 1718, § 6, effective June 7; entire section amended, p. 1087, § 54, effective July 1. L. 92: (2)(a) amended, p. 2227, § 12, effective April 9. L. 94: (2)(a) amended, p. 754, § 4, effective April 20. https://library.partnertax.ai/us-co/stat/39-10-110 L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-10. L. 65: p. 1108, § 2. L. 71: p. 327, § 5. L. 92: Entire section amended, p. 2228, § 13, effective April 9. L. 93: Entire section amended, p. 305, § 2, effective April 7. https://library.partnertax.ai/us-co/stat/39-10-110.5 L. 98: Entire section added, p. 238, § 1, effective April 10. https://library.partnertax.ai/us-co/stat/39-10-111 L. 64: R&RE, p. 719, § 1. C.R.S. 1963: § 137-10-11. L. 67: p. 212, § 2. L. 70: p. 389, § 2. L. 77: (7) amended and (10) added, p. 1742, § 4, effective January 1, 1980. L. 78: (2) and (10) amended, pp. 478, 480, §§ 3, 4, effective March 10. L. 79: (11) added, p. 1421, § 5, effective January 1, 1980. L. 80: (10) amended, p. 499, § 4, effective July 1. L. 82: (10) amended, p. 550, § 15, effective July 1. L. 90: (10) amended, p. 1698, § 24, effective June 9. L. 91: (5) and (6) amended, p. 1972, § 3, https://library.partnertax.ai/us-co/stat/39-10-111.5 L. 2017: Entire section added, (HB 17-1354), ch. 215, p. 838, § 2, effective August 9. L. 2020: (6)(a)(I) and (7) amended, (HB 20-1077), ch. 80, p. 326, § 15, effective September 14. L. 2024: (2)(a) amended and (2.5) added, (SB 24-183), ch. 303, p. 2059, § 1, effective May 31. https://library.partnertax.ai/us-co/stat/39-10-112 L. 64: R&RE, p. 721, § 1. C.R.S. 1963: § 137-10-12. L. 91: Entire section amended, p. 1973, § 4, effective March 27. L. 92: (1)(a)(I)(A) and (2) amended, p. 2229, § 15, effective April 9. L. 94: Entire section amended, p. 755, § 6, effective April 20. L. 96: Entire section amended, p. 14, § 2, effective February 22. L. 2017: (1)(a) amended, (HB 17-1238), ch. 260, p. 1175, § 24, effective August 9. L. 2020: (5) added, (HB 20-1421), ch. 108, p. 423, § 2, effective June 14. L. 2021: (6) added, (SB https://library.partnertax.ai/us-co/stat/39-10-113 L. 64: R&RE, p. 721, § 1. C.R.S. 1963: § 137-10-13. L. 67: p. 951, § 23. L. 70: p. 390, § 3. L. 83: (2) amended, p. 1484, § 8, effective April 22. L. 91: (1)(b) repealed, p. 270, § 9, effective July 1. L. 96: (1) and (2) amended, p. 14, § 3, effective February 22. L. 2020: (1)(a) and (2) amended, (HB 20-1077), ch. 80, p. 327, § 16, effective September 14. https://library.partnertax.ai/us-co/stat/39-10-113.5 L. 92: Entire section added, p. 2235, § 1, effective April 10. L. 96: (1) amended, p. 469, § 2, effective April 23. https://library.partnertax.ai/us-co/stat/39-10-114 L. 64: R&RE, p. 722, § 1. C.R.S. 1963: § 137-10-14. L. 70: p. 390, § 4. L. 80: (2)(a) amended, p. 500, § 5, effective July 1. L. 81: (1) amended, p. 1837, § 2, effective January 1, 1982. L. 88: (1)(a) and (3) amended, p. 1290, § 24, effective May 23. L. 89: (1)(a)(I)(A) amended, p. 1459, § 19, effective June 7. L. 90: (1)(b) amended, p. 1719, § 8, effective June 7; (1)(a)(I)(B) amended and (1)(a)(I)(D) added, p. 1702, § 36, effective June 9; (1)(b) amended, p. 1088, § 56, effective July 1. L. 91 https://library.partnertax.ai/us-co/stat/39-10-114.5 L. 90: Entire section added, p. 1695, § 14, effective June 9. L. 96: (2) amended, p. 651, § 6, effective May 1. https://library.partnertax.ai/us-co/stat/39-10-115 L. 64: R&RE, p. 722, § 1. C.R.S. 1963: § 137-10-15. L. 69: p. 1122, § 1. L. 71: p. 327, § 6. L. 82: (1) amended, p. 551, § 16, effective July 1. L. 83: (2) amended, p. 2053, § 26, effective October 14. L. 90: (4) added, p. 1643, § 2, effective May 22. L. 91: (1) amended, p. 794, § 23, effective January 1, 1992. L. 2000: (1) amended, p. 1638, § 16, effective June 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 328, § 18, effective September 14. https://library.partnertax.ai/us-co/stat/39-10-116 L. 79: Entire section added, p. 1421, § 6, effective January 1, 1980. L. 88: Entire section amended, p. 1106, § 2, effective January 1, 1989. L. 95: Entire section amended, p. 36, § 2, effective March 17. https://library.partnertax.ai/us-co/stat/39-11-100.3 L. 2005: Entire section added, p. 1234, § 1, effective June 3. https://library.partnertax.ai/us-co/stat/39-11-101 L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-1. L. 85: Entire section amended, p. 1234, § 1, effective July 1. L. 88: Entire section amended, p. 1293, § 26, effective May 23. L. 92: Entire section amended, p. 2230, § 17, effective April 9. L. 94: Entire section amended, p. 756, § 7, effective April 20. L. 96: Entire section amended, p. 116, § 4, effective March 25. L. 2005: Entire section amended, p. 1234, § 2, effective June 3. L. 2007: Entire section amended, p. 18, § 1, effective February https://library.partnertax.ai/us-co/stat/39-11-102 L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-2. L. 94: Entire section amended, p. 756, § 8, effective April 20. L. 2005: Entire section amended, p. 1235, § 3, effective June 3. L. 2022: (1) amended and (3) added, (HB 22-1223), ch. 308, p. 2220, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-11-103 L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-3. L. 94: Entire section amended, p. 756, § 9, effective April 20. https://library.partnertax.ai/us-co/stat/39-11-104 L. 64: R&RE, p. 723, § 1. C.R.S. 1963: § 137-11-4. https://library.partnertax.ai/us-co/stat/39-11-105 L. 64: R&RE, p. 724, § 1. C.R.S. 1963: § 137-11-5. https://library.partnertax.ai/us-co/stat/39-11-106 L. 64: R&RE, p. 724, § 1. L. 65: p. 1110, § 1. C.R.S. 1963: § 137-11-6. L. 67: p. 212, § 3. L. 71: p. 328, § 7. L. 85: (2) amended, p. 1234, § 2, effective July 1. L. 91: (2) amended, p. 1972, § 2, effective March 27. L. 2005: (1) amended, p. 1236, § 4, effective June 3. https://library.partnertax.ai/us-co/stat/39-11-107 L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-7. L. 85: Entire section amended, p. 1235, § 3, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-108 L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-8. L. 85: Entire section amended, p. 1235, § 4, effective July 1. L. 92: Entire section amended, p. 2230, § 18, effective April 9. L. 2005: Entire section amended, p. 1236, § 5, effective June 3. https://library.partnertax.ai/us-co/stat/39-11-109 L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-9. L. 85: Entire section amended, p. 1235, § 5, effective July 1. L. 2005: Entire section amended, p. 1237, § 6, effective June 3. https://library.partnertax.ai/us-co/stat/39-11-110 L. 64: R&RE, p. 725, § 1. C.R.S. 1963: § 137-11-10. L. 85: Entire section amended, p. 1236, § 6, effective July 1. L. 2005: Entire section amended, p. 1237, § 7, effective June 3. https://library.partnertax.ai/us-co/stat/39-11-111 L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-11. L. 85: Entire section amended, p. 1236, § 7, effective July 1. L. 2005: Entire section amended, p. 1237, § 8, effective June 3. https://library.partnertax.ai/us-co/stat/39-11-112 L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-12. L. 85: Entire section amended, p. 1236, § 8, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-113 L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-13. L. 85: Entire section amended, p. 1236, § 9, effective July 1. L. 92: Entire section amended, p. 2231, § 19, effective April 9. https://library.partnertax.ai/us-co/stat/39-11-114 L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-14. L. 82: (3) added, p. 551, § 17, effective July 1. L. 85: IP(1), (1)(b), (2), and (3) amended, p. 1237, § 10, effective July 1. L. 92: (1)(e) amended, p. 2231, § 20, effective April 9. L. 94: IP(1) and (2) amended, p. 756, § 10, effective April 20. L. 96: (2) amended, p. 1393, § 12, effective July 1. L. 98: (3) amended, p. 1347, § 81, effective June 1. L. 2000: (3)(a) amended, p. 1638, § 17, effective June 1. https://library.partnertax.ai/us-co/stat/39-11-115 L. 64: R&RE, p. 727, § 1. L. 65: p. 1112, §§ 1, 2. C.R.S. 1963: § 137-11-15. L. 67: p. 213, § 4. L. 85: Entire section amended, p. 1237, § 11, effective July 1. L. 87: Entire section amended, p. 1422, § 1, effective May 8. L. 92: (1) and (2)(d) amended, p. 2231, § 21, effective April 9. L. 2005: (1), IP(2), and (4) amended, p. 1237, § 9, effective June 3. https://library.partnertax.ai/us-co/stat/39-11-116 L. 64: R&RE, p. 727, § 1. C.R.S. 1963: § 137-11-16. L. 85: Entire section amended, p. 1238, § 12, effective July 1. L. 2005: Entire section amended, p. 1238, § 10, effective June 3. https://library.partnertax.ai/us-co/stat/39-11-117 L. 64: R&RE, p. 727, § 1. C.R.S. 1963: § 137-11-17. L. 69: p. 1122, § 2. L. 71: p. 328, § 8. L. 75: Entire section amended, p. 1479, § 4, effective July 1. L. 85: Entire section amended, p. 1238, § 13, effective July 1. L. 92: Entire section amended, p. 2231, § 22, effective April 9. L. 96: Entire section amended, p. 1393, § 13, July 1. L. 2005: Entire section amended, p. 1238, § 11, effective June 3. https://library.partnertax.ai/us-co/stat/39-11-118 L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-18. https://library.partnertax.ai/us-co/stat/39-11-119 L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-19. L. 69: p. 1122, § 3. L. 71: p. 328, § 9. L. 75: Entire section amended, p. 1479, § 5, effective July 1. L. 83: Entire section amended, p. 1230, § 20, effective July 1. L. 94: Entire section amended, p. 757, § 11, effective April 20. L. 96: Entire section amended, p. 1393, § 14, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-120 L. 64: R&RE, p. 728, § 1. C.R.S. 1963: § 137-11-20. L. 71: p. 329, § 10. L. 75: (2) amended, p. 1480, § 6, effective July 1. L. 85: (1), (3), and (4) amended, p. 1238, § 14, effective July 1. L. 2024: (1) and (4) amended, (HB 24-1056), ch. 165, p. 782, § 1, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-121 L. 64: R&RE, p. 729, § 1. C.R.S. 1963: § 137-11-21. https://library.partnertax.ai/us-co/stat/39-11-122 L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-22. L. 85: Entire section amended, p. 1239, § 15, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-123 L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-23. L. 85: Entire section amended, p. 1239, § 16, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-124 L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-24. https://library.partnertax.ai/us-co/stat/39-11-125 L. 64: R&RE, p. 730, § 1. C.R.S. 1963: § 137-11-25. L. 85: Entire section amended, p. 1239, § 17, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-126 L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-26. L. 85: Entire section amended, p. 1240, § 18, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-127 L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-27. https://library.partnertax.ai/us-co/stat/39-11-128 L. 64: R&RE, p. 731, § 1. C.R.S. 1963: § 137-11-28. L. 71: p. 329, § 11. L. 85: IP(1) and (1)(a) amended, p. 1240, § 19, effective July 1. L. 96: (1)(b) amended, p. 116, § 5, effective March 25. L. 2024: IP(1) amended, (HB 24-1056), ch. 165, p. 783, § 2, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-129 L. 64: R&RE, p. 732, § 1. C.R.S. 1963: § 137-11-29. L. 85: Entire section amended, p. 1240, § 20, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-130 L. 64: R&RE, p. 732, § 1. C.R.S. 1963: § 137-11-30. L. 85: Entire section amended, p. 1241, § 21, effective July 1. L. 2017: Entire section amended, (HB 17-1019), ch. 17, p. 56, § 1, effective March 8. https://library.partnertax.ai/us-co/stat/39-11-131 L. 64: R&RE, p. 733, § 1. C.R.S. 1963: § 137-11-31. L. 85: Entire section amended, p. 1241, § 22, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-133 L. 64: R&RE, p. 733, § 1. C.R.S. 1963: § 137-11-33. https://library.partnertax.ai/us-co/stat/39-11-134 L. 64: R&RE, p. 734, § 1. C.R.S. 1963: § 137-11-34. https://library.partnertax.ai/us-co/stat/39-11-135 L. 64: R&RE, p. 734, § 1. C.R.S. 1963: § 137-11-35. L. 69: p. 1124, § 1. L. 85: Entire section amended, p. 1241, § 23, effective July 1. L. 92: Entire section amended, p. 2232, § 23, effective April 9. https://library.partnertax.ai/us-co/stat/39-11-136 L. 64: R&RE, p. 736, § 1. C.R.S. 1963: § 137-11-36. L. 85: (1)(f) and (1)(g) amended, p. 1243, § 24, effective July 1. L. 93: (3) added, p. 305, § 4, effective April 7. L. 2001: (3) amended, p. 10, § 1, effective August 8; (3) amended, p. 308, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-11-137 L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-37. https://library.partnertax.ai/us-co/stat/39-11-138 L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-38. L. 85: Entire section amended, p. 1243, § 25, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-139 L. 67: p. 803, § 5. C.R.S. 1963: § 137-11-49. L. 93: Entire section amended, p. 440, § 8, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-140 L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-39. L. 85: Entire section amended, p. 1243, § 26, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-141 L. 64: R&RE, p. 737, § 1. C.R.S. 1963: § 137-11-40. L. 85: Entire section amended, p. 1244, § 27, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-142 L. 64: R&RE, p. 738, § 1. C.R.S. 1963: § 137-11-41. L. 67: p. 802, § 2. L. 85: (1) and (6)(a) to (6)(c) amended, p. 1244, § 28, effective July 1. L. 2020: (1) amended, (6)(b) repealed, and (7) added, (HB 20-1077), ch. 80, p. 328, § 19, effective September 14. L. 2024: (1), (2), (3), (6)(a), (6)(c), and (7) amended, (HB 24-1056), ch. 165, p. 783, § 3, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-143 L. 64: R&RE, p. 739, § 1. C.R.S. 1963: § 137-11-42. L. 2004: (1), (2), (3), and (4) amended and (2.5) added, p. 159, § 2, effective August 4. https://library.partnertax.ai/us-co/stat/39-11-144 L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-43. https://library.partnertax.ai/us-co/stat/39-11-145 L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-44. L. 69: p. 1127, § 1. https://library.partnertax.ai/us-co/stat/39-11-146 L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-45. https://library.partnertax.ai/us-co/stat/39-11-147 L. 64: R&RE, p. 741, § 1. C.R.S. 1963: § 137-11-46. https://library.partnertax.ai/us-co/stat/39-11-148 L. 64: R&RE, p. 742, § 1. C.R.S. 1963: § 137-11-47. L. 67: p. 802, §§ 3, 4. L. 81: (5) amended, p. 1627, § 40, effective July 1. L. 85: (4) and (5) amended, p. 1245, § 29, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-149 L. 64: R&RE, p. 743, § 1. C.R.S. 1963: § 137-11-48. L. 85: Entire section amended, p. 1246, § 30, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-150 L. 73: p. 1430, § 3. C.R.S. 1963: § 137-11-50. L. 85: Entire section amended, p. 1246, § 31, effective July 1. https://library.partnertax.ai/us-co/stat/39-11-151 L. 75: Entire section added, p. 1481, § 1, effective June 29. L. 85: (1) and (2) amended, p. 1246, § 32, effective July 1. L. 94: Entire section amended, p. 757, § 12, effective April 20. L. 2002: (3) amended, p. 1555, § 346, effective October 1. L. 2021: (3) amended, (SB 21-271), ch. 462, p. 3295, § 691, effective March 1, 2022. https://library.partnertax.ai/us-co/stat/39-11-152 L. 93: Entire section added, p. 81, § 1, effective March 26. https://library.partnertax.ai/us-co/stat/39-11-153 L. 2024: Entire section added, (HB 24-1056), ch. 165, p. 784, § 4, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-101 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 784, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-102 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 787, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-103 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 788, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-3.5-103 L. 78: Entire article added, p. 472, § 1, effective February 28, 1979. L. 79: Entire section R&RE, p. 1411, § 2, effective January 1, 1980. L. 88: (1)(b) amended and (1)(f) added, p. 1283, § 10, effective January 1, 1989. L. 2005: (1)(d) amended and (1)(d.5) added, p. 877, § 1, effective June 1. L. 2021: IP(1), IP(1)(d.5)(I), and (1)(d.5)(I)(B) amended, (SB 21-293), ch. 301, p. 1810, § 7, effective June 23. L. 2022: (1)(d.5)(II) amended, (SB 22-220), ch. 388, p. 2760, § 3, effective June 7. L. 2 https://library.partnertax.ai/us-co/stat/39-3.5-104 L. 78: Entire article added, p. 472, § 1, effective February 28, 1979. L. 79: Entire section R&RE, p. 1412, § 3, effective January 1, 1980. L. 88: (1)(d), (1)(e), and (2) added, p. 1284, §§ 12, 11, effective January 1, 1989. L. 2005: (1)(d.5) added, p. 878, § 2, effective June 1. L. 2022: IP(1) amended, (SB 22-220), ch. 388, p. 2760, § 5, effective June 7. L. 2025: IP(1) amended, (SB 25-261), ch. 425, p. 2413, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-3.5-105 L. 78: Entire article added, p. 473, § 1, effective February 28, 1979. L. 79: Entire section R&RE, p. 1412, § 4, effective January 1, 1980. L. 88: (1)(b) amended, p. 1284, § 13, effective January 1, 1989. L. 98: (5) amended, p. 679, § 1, effective August 5. L. 2000: (5)(b) amended and (5)(c) added, p. 905, § 1, effective May 25. L. 2022: (1) amended and (1.5) added, (SB 22-220), ch. 388, p. 2760, § 6, effective June 7. L. 2025: (1) amended, (1.5) repealed, and (6) added, (SB 25-261), ch. 425, p. https://library.partnertax.ai/us-co/stat/39-3.5-105.5 L. 2002: Entire section added, p. 637, § 1, effective July 1. L. 2022: (2) amended, (SB 22-220), ch. 388, p. 2761, § 7, effective June 7. https://library.partnertax.ai/us-co/stat/39-3.5-105.7 L. 2002: Entire section added, p. 637, § 1, effective July 1. https://library.partnertax.ai/us-co/stat/39-3.5-106 L. 78: Entire article added, p. 474, § 1, effective February 28, 1979. L. 79: (2) R&RE, p. 1413, § 5, effective January 1, 1980. L. 88: (2) amended, p. 1285, § 14, effective January 1, 1989. L. 91: (1) and (2) amended, p. 1952, § 1, effective January 1, 1992. L. 2002: (1) amended, p. 638, § 2, effective July 1. L. 2022: (3) added, (SB 22-220), ch. 388, p. 2761, § 8, effective June 7. L. 2025: (3) repealed, (SB 25-261), ch. 425, p. 2414, § 7, effective July 1. https://library.partnertax.ai/us-co/stat/39-3.5-107 L. 78: Entire article added, p. 474, § 1, effective February 28, 1979. L. 2002: Entire section amended, p. 638, § 3, effective July 1. L. 2022: (2) amended, (SB 22-220), ch. 388, p. 2761, § 9, effective June 7. L. 2025: (2) amended, (SB 25-261), ch. 425, p. 2415, § 8, effective July 1. https://library.partnertax.ai/us-co/stat/39-3.5-108 L. 78: Entire article added, p. 474, § 1, effective February 28, 1979. L. 2022: Entire section amended, (SB 22-220), ch. 388, p. 2762, § 10, effective June 7. L. 2025: Entire section amended, (SB 25-261), ch. 425, p. 2415, § 9, effective July 1. https://library.partnertax.ai/us-co/stat/39-3.5-109 L. 78: Entire article added, p. 475, § 1, effective February 28, 1979. L. 2022: Entire section amended, (SB 22-220), ch. 388, p. 2762, §11, effective June 7. L. 2025: Entire section amended, (SB 25-261), ch. 425, p. 2415, § 10, effective July 1. https://library.partnertax.ai/us-co/stat/39-3.5-110 L. 78: Entire article added, p. 475, § 1, effective February 28, 1979. L. 79: (1)(d) amended, p. 1413, § 6, effective January 1, 1980. L. 88: (1)(d) amended and (1)(e) added, p. 1285, § 15, effective January 1, 1989. L. 2002: IP(1) amended, p. 638, § 4, effective July 1. L. 2022: (1)(c) and (1)(d) amended and (1)(d.5) and (1.5) added, (SB 22-220), ch. 388, p. 2762, § 12, effective June 7. https://library.partnertax.ai/us-co/stat/39-3.5-111 L. 78: Entire article added, p. 475, § 1, effective February 28, 1979. L. 79: (4) amended and (6) and (7) added, p 1666, § 139, effective July 19; (1)(b) amended and (5) added, p. 1413, § 7, effective January 1, 1980. L. 2002: (1), (2), (3), and (5) amended, p. 638, § 5, effective July 1. L. 2022: (3) amended, (SB 22-220), ch. 388, p. 2763, § 13, effective June 7. https://library.partnertax.ai/us-co/stat/39-3.5-112 L. 78: Entire article added, p. 475, § 1, effective February 28, 1979. L. 79: IP(1) and (2) amended, p. 1414, § 8, effective January 1, 1980. L. 2005: (1.5) added, p. 878, § 3, effective June 1. L. 2021: IP(1.5)(a) and (1.5)(a)(I) amended, (SB 21-293), ch. 301, p. 1810, § 8, effective June 23. https://library.partnertax.ai/us-co/stat/39-3.5-113 L. 78: Entire article added, p. 476, § 1, effective February 28, 1979. L. 2002: Entire section amended, p. 639, § 6, effective July 1. https://library.partnertax.ai/us-co/stat/39-3.5-115 L. 78: Entire article added, p. 476, § 1, effective February 28, 1979. https://library.partnertax.ai/us-co/stat/39-3.5-119 L. 2001: Entire section added, p. 296, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-3.7-101 L. 91: Entire article added, p. 1995, § 1, effective April 11. L. 2003: (1.5) added, p. 841, § 1, effective August 6. L. 2013: (1.5) amended, (HB 13-1314), ch. 323, p. 1813, § 54, effective March 1, 2014. https://library.partnertax.ai/us-co/stat/39-3.7-102 L. 91: Entire article added, p. 1995, § 1, effective April 11. L. 92: (4) amended and (4.5) added, p. 2242, § 1, effective March 16. L. 2003: (1) amended and (6) added, p. 841, § 2, effective August 6. L. 2019: (1) and (6) amended, (HB 19-1080), ch. 222, p. 2251, § 3, effective August 2. https://library.partnertax.ai/us-co/stat/39-4-101 L. 64: R&RE, p. 688, § 1. C.R.S. 1963: § 137-4-1. L. 76: Entire section amended, p. 768, § 1, effective April 26; entire section amended, p. 759, § 16, effective July 1, 1977. L. 81: (2.5) added and (3) amended, p. 1854, §§ 3, 4, effective January 1, 1982; (3) amended, p. 1847, § 1, effective January 1, 1982. L. 82: (2.5) amended, p. 628, § 41, effective April 2. L. 83: (2.5) and (3) amended, p. 1496, § 3, effective April 28. L. 84: (2.5) and (3) amended, p. 989, § 2, effective February 23; (2.5 https://library.partnertax.ai/us-co/stat/39-4-102 L. 64: R&RE, p. 688, § 1. C.R.S. 1963: § 137-4-2. L. 67: p. 948, § 12. L. 70: p. 382, § 15. L. 81: (3) added, p. 1847, § 2, effective January 1, 1982. L. 83: (3)(a) and (3)(b) amended, p. 1496, § 4, effective April 28. L. 84: (3)(a) and (3)(b) amended, p. 989, § 3, effective February 23. L. 91: (3)(b) amended, p. 2005, § 4, effective June 6. L. 95: (3)(b) amended, p. 8, § 3, effective March 9. L. 98: (1)(b) amended, p. 1267, § 1, effective June 1. L. 2001: IP(1) amended and (1)(e) added, p. 1523 https://library.partnertax.ai/us-co/stat/39-4-103 L. 64: R&RE, p. 689, § 1. C.R.S. 1963: § 137-4-3. L. 70: p. 382, § 16. L. 72: p. 569, § 50. L. 76: (1) amended, p. 759, § 17, effective July 1, 1977. L. 87: (1.5) added, p. 1404, § 1, effective January 1, 1988. L. 89: (1)(a) amended, p. 1465, § 29, effective January 1, 1990. L. 90: (1.5)(a) amended, p. 1696, § 17, effective June 9. L. 93: (1.5)(a) amended, p. 1687, § 2, effective June 6. L. 96: (1.5)(c) added, p. 650, § 3, effective May 1. L. 2020: (2) amended, (HB 20-1077), ch. 80, p. 325, § 8, https://library.partnertax.ai/us-co/stat/39-4-104 L. 64: R&RE, p. 689, § 1. C.R.S. 1963: § 137-4-4. L. 70: p. 382, § 17. https://library.partnertax.ai/us-co/stat/39-4-105 L. 64: R&RE, p. 690, § 1. C.R.S. 1963: § 137-4-5. L. 70: p. 383, § 18. https://library.partnertax.ai/us-co/stat/39-4-106 L. 64: R&RE, p. 690, § 1. C.R.S. 1963: § 137-4-6. L. 70: p. 383, § 19. L. 76: IP(5) amended, p. 768, § 2, effective April 26. L. 81: (1) and (4) repealed, p. 1855, § 7, effective January 1, 1982; (7) and (8) added, p. 1854, § 5, effective January 1, 1987. L. 83: (7)(b) and (8)(b) amended, p. 1497, § 5, effective April 28. L. 84: (7)(b) and (8)(b) amended, p. 990, § 4, effective February 23. https://library.partnertax.ai/us-co/stat/39-4-107 L. 64: R&RE, p. 692, § 1. C.R.S. 1963: § 137-4-7. L. 70: p. 384, § 20. L. 89: Entire section amended, p. 1465, § 30, effective June 7. L. 93: Entire section amended, p. 1687, § 3, effective June 6. L. 96: Entire section amended, p. 719, § 3, effective May 22. https://library.partnertax.ai/us-co/stat/39-4-108 L. 64: R&RE, p. 692, § 1. C.R.S. 1963: § 137-4-8. L. 70: p. 384, § 21. L. 89: (1), (2), (4), and (5) amended, p. 1465, § 31, effective June 7. L. 93: (1), (2), (4), and (5) amended, p. 1688, § 4, effective June 6. L. 96: (2), (6), and (8) amended, p. 720, § 4, effective May 22. L. 2000: (8) amended, p. 1739, § 3, effective June 1. https://library.partnertax.ai/us-co/stat/39-4-109 L. 64: R&RE, p. 694, § 1. C.R.S. 1963: § 137-4-9. L. 70: p. 385, § 22. L. 83: (1) and (2) amended, p. 2086, § 3, effective October 13. L. 90: Entire section amended, p. 1690, § 7, effective June 9. L. 92: (3) amended, p. 2224, § 6, effective April 9; (3) amended, p. 2185, § 66, effective June 2. L. 93: (3) amended, p. 305, § 5, effective April 7. L. 2000: Entire section amended, p. 1739, § 4, effective June 1. https://library.partnertax.ai/us-co/stat/39-5-101 L. 64: R&RE, p. 694, § 1. C.R.S. 1963: § 137-5-1. L. 73: p. 237, § 19. L. 75: Entire section amended, p. 1467, § 12, effective July 18. L. 81: Entire section amended, p. 1855, § 6, effective January 1, 1982. L. 94: Entire section amended, p. 1646, § 80, effective July 1. https://library.partnertax.ai/us-co/stat/39-5-102 L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-2. L. 69: p. 1132, § 1. https://library.partnertax.ai/us-co/stat/39-5-103 L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-3. https://library.partnertax.ai/us-co/stat/39-5-103.5 L. 76: Entire section added, p. 770, § 1, effective July 1. https://library.partnertax.ai/us-co/stat/39-5-104 L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-4. https://library.partnertax.ai/us-co/stat/39-5-104.5 L. 96: Entire section added, p. 45, § 5, effective March 20. L. 2020: (2) repealed, (HB 20-1077), ch. 80, p. 325, § 9, effective September 14. https://library.partnertax.ai/us-co/stat/39-5-104.7 L. 2008: Entire section added, p. 1318, § 1, effective May 27. L. 2009: (1)(b) amended, (SB 09-177), ch. 186, p. 814, § 3, effective April 22. L. 2010: (1)(b) amended, (SB 10-019), ch. 382, p. 1787, § 3, effective June 8; (1)(b) amended, (SB 10-174), ch. 189, p. 815, § 10, effective August 11; (1)(b) amended, (SB 10-177), ch. 392, p. 1864, § 5, effective August 11. L. 2021: (2) amended, (SB 21-020), ch. 51, p. 218, § 3, effective September 7. https://library.partnertax.ai/us-co/stat/39-5-105 L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-5. L. 75: Entire section amended, p. 1474, § 2, effective July 1. L. 76: Entire section amended, p. 771, § 1, effective May 26; (1) amended, p. 760, § 18, effective January 1, 1977. L. 77: (3) added, p. 1753, § 1, effective June 19. L. 79: (1) amended, p. 1404, § 2, effective July 1. L. 83: (1.1) added, p. 1503, § 1, effective May 25. L. 87: (2) and (3) repealed, p. 1304, § 1, effective May 20. L. 96: (1.1) amended, p. 468, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-5-106 L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-6. https://library.partnertax.ai/us-co/stat/39-5-107 L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-7. L. 72: p. 569, § 51. L. 73: p. 238, § 20. L. 75: (1) amended, p. 1468, § 13, effective July 18. L. 84: (1) amended, p. 984, § 2, effective May 8. L. 89: (1) amended, p. 1483, § 7, effective April 23. L. 96: (1) amended, p. 46, § 4, effective March 20. L. 99: (1) amended, p. 276, § 1, effective August 4. https://library.partnertax.ai/us-co/stat/39-5-108 L. 64: R&RE, p. 696, § 1. C.R.S. 1963: § 137-5-8. L. 67: pp. 948, 952, §§ 13, 26. L. 79: Entire section amended, p. 1416, § 1, effective June 21. L. 81: Entire section amended, p. 1831, § 5, effective June 12. L. 2000: Entire section amended, p. 751, § 3, effective May 23. L. 2008: Entire section amended, p. 948, § 2, effective August 5. https://library.partnertax.ai/us-co/stat/39-5-108.5 L. 2009: Entire section added, (HB 09-1110), ch. 162, p. 698, § 1, effective August 5. L. 2019: (3) amended, (HB 19-1172), ch. 136, p. 1728, § 251, effective October 1. https://library.partnertax.ai/us-co/stat/39-5-110 L. 64: R&RE, p. 698, § 1. C.R.S. 1963: § 137-5-10. L. 67: p. 949, § 14. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 87: (2) amended, p. 1412, § 1, effective April 23. L. 96: (1) and (2) amended, p. 47, § 6, effective March 20; (4) added, p. 1200, § 5, effective June 1. https://library.partnertax.ai/us-co/stat/39-5-113 L. 64: R&RE, p. 700, § 1. C.R.S. 1963: § 137-5-13. L. 65: p. 1099, § 1. L. 76: (4) repealed, p. 765, § 33, effective January 1, 1977. L. 90: (2) amended, p. 1696, § 18, effective June 9. https://library.partnertax.ai/us-co/stat/39-5-113.3 L. 86: Entire section added, p. 1107, § 1, effective January 1, 1987. L. 88: (2) amended, p. 1297, § 4, effective April 29. L. 90: (2) amended, p. 1696, § 19, effective June 9. https://library.partnertax.ai/us-co/stat/39-5-113.5 L. 84: Entire section added, p. 999, § 2, effective January 1. L. 89: (1) amended, p. 1484, § 8, effective April 23. L. 90: (2) amended, p. 1697, § 20, effective June 9. https://library.partnertax.ai/us-co/stat/39-5-114 L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-14. https://library.partnertax.ai/us-co/stat/39-5-115 L. 64: R&RE, pp. 315, 702, §§ 294, 1. C.R.S. 1963: § 137-5-15. L. 75: Entire section amended, p. 226, § 87, effective July 16. L. 79: Entire section amended, p. 1416, § 2, effective June 21. L. 81: Entire section amended, p. 1832, § 6, effective June 12. L. 85: Entire section amended, p. 1213, § 11, effective May 9. https://library.partnertax.ai/us-co/stat/39-5-116 L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-16. L. 76: p. 761, § 21. L. 79: p. 1416, § 3. L. 80: p. 498, § 2. L. 81: p. 1832, § 7. L. 82: p. 549, § 14. L. 87: Entire section amended, p. 1414, § 1, effective August 1. L. 88: (2)(a) amended, p. 1273, § 8, effective August 1. https://library.partnertax.ai/us-co/stat/39-5-117 L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-17. L. 96: Entire section amended, p. 47, § 7, effective March 20. https://library.partnertax.ai/us-co/stat/39-5-118 L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-18. https://library.partnertax.ai/us-co/stat/39-5-119 L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-19. L. 67: p. 949, § 16. https://library.partnertax.ai/us-co/stat/39-5-120 L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-20. L. 70: p. 389, § 1. L. 75: Entire section amended, p. 226, § 88, effective July 16. L. 76: Entire section amended, p. 761, § 22, effective January 1, 1977. L. 87: Entire section amended, p. 1417, § 2, effective March 13. https://library.partnertax.ai/us-co/stat/39-5-121 L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-21. L. 67: p. 952, § 26. L. 76: Entire section amended, p. 687, § 4, effective July 1; (1) amended, p. 762, § 23, effective January 1, 1977. L. 81: (1) amended and (1.5) added, p. 1833, § 8, effective June 12; (2) amended, p. 1395, § 3, effective January 1, 1985. L. 83: (2) amended, p. 2073, § 4, effective October 13; (2) amended, p. 2052, § 24, effective October 14; (2) amended, pp. 2074, 2052, §§ 5, 25, effective January 1, 1985. L. 87: (2) amende https://library.partnertax.ai/us-co/stat/39-5-121.5 L. 89: Entire section added, p. 1466, § 33, effective June 7. L. 90: Entire section amended, p. 1700, § 29, effective June 9. L. 2000: Entire section amended, p. 1500, § 3, effective August 2. https://library.partnertax.ai/us-co/stat/39-5-122 L. 64: R&RE, p. 703, § 1. C.R.S. 1963: § 137-5-22. L. 73: p. 1441, § 1. L. 76: (1), (2), and (4) amended, p. 762, § 24, effective January 1, 1977. L. 77: (2) amended, p. 1735, § 16, effective June 20. L. 81: (1), (2), and (4) amended, p. 1833, § 9, effective June 12. L. 84: (2) amended, p. 1000, § 1, effective March 5. L. 88: (1), (2), and (4) amended, p. 1300, § 6, effective April 29; (2) amended, p. 1287, § 18, effective May 23. L. 89: (1) and (2) amended, p. 1455, § 10, effective June 7. L. 9 https://library.partnertax.ai/us-co/stat/39-5-122.7 L. 98: Entire section added, p. 467, § 1, effective July 1. L. 2005: (1) and (2) amended, p. 391, § 2, effective April 27. L. 2023: (4) added, (SB 23-304), ch. 259, p. 1497, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-5-123 L. 64: R&RE, p. 704, § 1. C.R.S. 1963: § 137-5-23. L. 67: p. 949, § 17. L. 76: Entire section amended, p. 773, § 1, effective April 30. L. 88: (3) added, p. 1288, § 19, effective May 23. L. 89: (1) amended, p. 1457, § 11, effective June 7. L. 93: (1) and (2) amended, p. 1283, § 5, effective June 6. L. 2000: (1)(a) amended, p. 1500, § 4, effective August 2. L. 2024: (4) added, (HB 24-1179), ch. 2, p. 4, § 1, effective February 15. L. 2025: (1)(a) amended, (HB 25-1324), ch. 445, p. 2559, § 2, effe https://library.partnertax.ai/us-co/stat/39-5-124 L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-24. L. 93: (1) amended, p. 1284, § 6, effective June 6. https://library.partnertax.ai/us-co/stat/39-5-125 L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-25. L. 2009: (1) amended and (3) added, (HB 09-1110), ch. 162, p. 700, § 2, effective August 5. L. 2017: (4) added, (HB 17-1049), ch. 148, p. 495, § 2, effective August 9. https://library.partnertax.ai/us-co/stat/39-5-126 L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-26. L. 67: p. 950, § 18. L. 72: p. 570, § 52. https://library.partnertax.ai/us-co/stat/39-5-127 L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-27. L. 77: Entire section amended, p. 1755, § 1, effective July 23. L. 83: Entire section amended, p. 2092, § 1, effective September 23. https://library.partnertax.ai/us-co/stat/39-5-128 L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-28. L. 67: p. 950, § 19. L. 75: (3) added, p. 1278, § 6, effective July 16. L. 76: (1) amended, p. 687, § 5, effective July 1. L. 86: (1) amended, p. 1030, § 15, effective January 1, 1987. L. 87: (1) amended and (2) repealed, p. 1411, §§ 14, 15, effective April 22. L. 88: (1) amended, p. 1288, § 20, effective May 23. L. 89: (1) amended, p. 1457, § 12, effective June 7. L. 93: (1) amended, p. 1689, § 6, effective June 6. L. 94: (1) amended, p. 807, § https://library.partnertax.ai/us-co/stat/39-5-129 L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-29. L. 67: p. 950, § 20. L. 88: Entire section amended, p. 1097, § 2, effective April 6. L. 89: Entire section amended, p. 1457, § 13, effective June 7. L. 2023, 1st Ex. Sess.: Entire section amended, (SB 23B-001), ch. 1, p. 11, § 12, effective November 20. https://library.partnertax.ai/us-co/stat/39-5-130 L. 64: R&RE, p. 706, § 1. C.R.S. 1963: § 137-5-30. https://library.partnertax.ai/us-co/stat/39-5-132 L. 85: Entire section added, p. 1223, § 1, effective July 1. L. 88: (5) amended, p. 824, § 37, effective May 24. L. 90: (2)(a)(I)(C), (2)(a)(I)(D), and (3) amended, p. 1693, § 10, effective June 9. L. 94: (2)(a)(I)(A) and (5) amended and (2)(a)(I)(E) added, pp. 807, 825, §§ 11, 55, effective April 27; (7) amended, p. 2568, § 87, effective January 1, 1995. L. 96: (3) amended, p.17, § 3, effective February 22. L. 2002: (2)(c) added, p. 843, § 3, effective August 7. L. 2005: (7) amended, p. 1183, § https://library.partnertax.ai/us-co/stat/39-5-133 L. 2011: Entire section added, (HB 11-1146), ch. 166, p. 572, § 2, effective January 1, 2012. https://library.partnertax.ai/us-co/stat/39-5-134 L. 2022: Entire section added, (HB 22-1301), ch. 198, p. 1322, § 3, effective August 10. https://library.partnertax.ai/us-co/stat/39-2-127 L. 70: R&RE, p. 377, § 1. L. 71: p. 1245, § 3. C.R.S. 1963: § 137-3-27. L. 85: (2) amended and (3) added, p. 1221, § 1, effective July 1. L. 88: (2) amended and (4) added, p. 1297, § 3, effective April 29. L. 2011: (2) amended and (5) added, (HB 11-1011), ch. 15, p. 41, § 1, effective August 10. L. 2012: (4) amended, (HB 12-1307), ch. 216, p. 929, § 3, effective August 8. L. 2013: (6) added, (SB 13-146), ch. 388, p. 2260, § 3, effective July 1. https://library.partnertax.ai/us-co/stat/39-2-128 L. 70: R&RE, p. 377, § 1. C.R.S. 1963: § 137-3-28. L. 83: Entire section amended, p. 1491, § 6, effective April 21. L. 2013: Entire section amended, (SB 13-146), ch. 388, p. 2260, § 4, effective July 1. https://library.partnertax.ai/us-co/stat/39-2-129 L. 76: Entire section added, p. 755, § 6, effective July 1. L. 86: Entire section amended, p. 426, § 62, effective March 26. L. 93: (2) repealed, p. 675, § 12, effective May 1. L. 2022: (1) amended, (SB 22-162), ch. 469, p. 3415, § 183, effective August 10. https://library.partnertax.ai/us-co/stat/39-2-130 L. 76: Entire section added, p. 755, § 6, effective July 1. L. 86: (6) added, p. 426, § 63, effective March 26. L. 93: (6) repealed, p. 1792, § 86, effective June 6. https://library.partnertax.ai/us-co/stat/39-2-131 L. 76: Entire section added, p. 756, § 6, effective July 1. L. 83: Entire section amended, p. 1483, § 6, effective April 22. L. 86: Entire section amended, p. 426, § 64, effective March 26. L. 90: (1) amended, p. 1699, § 27, effective June 9. L. 91: (1) amended, p. 1953, § 2, effective January 1, 1992. L. 93: (2) repealed, p. 1792, § 87, effective June 6. L. 2022: (3) added, (HB 22-1416), ch. 158, p. 997, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-3-101 L. 89: Entire article R&RE, p. 1470, § 1, effective April 23. L. 2002: Entire section amended, p. 1032, § 66, effective June 1. L. 2022: Entire section amended, (HB 22-1006), ch. 289, p. 2067, § 4, effective August 10. https://library.partnertax.ai/us-co/stat/39-3-102 L. 89: Entire article R&RE, p. 1470, § 1, effective April 23; entire section amended, p. 1494, § 1, effective June 8. L. 92: (1) amended, p. 2216, § 4, effective June 2. L. 2010: (1) amended, (HB 10-1267), ch. 425, p. 2199, § 2, effective August 11. https://library.partnertax.ai/us-co/stat/39-3-103 L. 89: Entire article R&RE, p. 1471, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-104 L. 89: Entire article R&RE, p. 1471, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-105 L. 89: Entire article R&RE, p. 1471, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-106 L. 89: Entire article R&RE, p. 1471, § 1, effective April 23; entire section R&RE, p. 1485, § 1, effective June 7. L. 2004: (3) added, p. 506, § 3, effective August 4. https://library.partnertax.ai/us-co/stat/39-3-106.5 L. 89: Entire section added, p. 1486, § 2, effective June 7. L. 91: (2) added, p. 1956, § 2, effective June 7. L. 93: (1.5) added, p. 613, § 1, effective April 30. L. 2004: (2)(b) amended, p. 359, § 1, effective August 4. L. 2011: IP(2) amended and (3) added, (HB 11-1010), ch. 275, p. 1240, § 2, effective August 10. L. 2013: IP(1), IP(1.5), IP(2), and (3) amended, (HB 13-1300), ch. 316, p. 1703, § 118, effective August 7. https://library.partnertax.ai/us-co/stat/39-3-107 L. 89: Entire article R&RE, p. 1471, § 1, effective April 23. L. 90: Entire section amended, p. 1711, § 1, effective June 9. https://library.partnertax.ai/us-co/stat/39-3-108 L. 89: Entire article R&RE, p. 1471, § 1, effective April 23. L. 90: (1.3), (1.5), and (3) added, pp. 1711, 1702, §§ 2, 35, effective June 9. L. 2013: (3)(a) amended, (HB 13-1300), ch. 316, p. 1703, § 119, effective August 7. https://library.partnertax.ai/us-co/stat/39-3-108.5 L. 93: Entire section added, p. 614, § 2, effective April 30. L. 95: (2)(a) amended, p. 1108, § 54, effective May 31. https://library.partnertax.ai/us-co/stat/39-3-109 L. 89: Entire article R&RE, p. 1472, § 1, effective April 23. L. 90: (2.5) added, p. 1712, § 3, effective June 9. L. 2002: IP(1) amended, p. 1032, § 67, effective June 1. https://library.partnertax.ai/us-co/stat/39-3-110 L. 89: Entire article R&RE, p. 1473, § 1, effective April 23; (1)(e) amended and (3) added, p. 1492, § 6, effective June 7. L. 90: (1.5) added, p. 1712, § 4, effective June 9. L. 2022: IP(1) and (1)(a) amended, (HB 22-1295), ch. 123, p. 866, § 125, effective July 1; IP(1), (1)(f), (1)(g), and (1.5) amended and (1)(h) repealed, (HB 22-1006), ch. 289, p. 2066, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-3-111 L. 89: Entire article R&RE, p. 1473, § 1, effective April 23. L. 90: Entire section amended, p. 1712, § 5, effective June 9. L. 2018: Entire section amended, (HB 18-1375), ch. 274, p. 1725, § 93, effective May 29. https://library.partnertax.ai/us-co/stat/39-3-111.5 L. 91: Entire section added, p. 1956, § 3, effective June 7. https://library.partnertax.ai/us-co/stat/39-3-112 L. 89: Entire article R&RE, p. 1473, § 1, effective April 23. L. 90: (4.5) added, p. 1713, § 6, effective June 9. L. 91: (1)(c) added and (3)(a) and (3)(c) amended, p. 1957, §§ 4, 5, effective June 7. L. 92: (3)(c)(II)(B) amended, p. 2223, § 3, effective April 9. L. 93: (1)(a.5), (3)(c)(III), and (3)(c)(IV) added and (3)(c)(II)(C) amended, p. 432, §§ 1, 2, effective April 19. L. 95: (1)(c), (3)(c)(II)(A), and (3)(c)(III)(A) amended, p. 1391, § 1, effective June 5. L. 2001: (1)(a), (3)(c)(II)(A), https://library.partnertax.ai/us-co/stat/39-3-112.5 L. 91: Entire section added, p. 1959, § 6, effective June 7. https://library.partnertax.ai/us-co/stat/39-3-113 L. 89: Entire article R&RE, p. 1475, § 1, effective April 23. L. 90: Entire section amended, p. 1713, § 7, effective June 9. https://library.partnertax.ai/us-co/stat/39-3-113.5 L. 2011: Entire section added, (HB 11-1241), ch. 248, p. 1082, § 1, effective August 10. L. 2013: (1)(b), (1)(c), (1)(d), IP(2), and (3)(b) amended, (HB 13-1246), ch. 203, p. 845, § 1, effective August 7. L. 2023: (1)(a.5) and (1)(b.5) added and (1)(c), (1)(d)(II), (2), and (3) amended (HB 23-1184), ch. 260, p. 1502, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-3-114 L. 89: Entire article R&RE, p. 1475, § 1, effective April 23. L. 2009: Entire section amended, (SB 09-042), ch. 176, p. 781, § 4, effective August 5. https://library.partnertax.ai/us-co/stat/39-3-115 L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-116 L. 89: Entire article R&RE, p. 1476, § 1, effective April 23; (2)(c) amended, p. 1486, § 3, effective June 7. L. 90: (1) amended, p. 1713, § 8, effective June 9. L. 2013: (1) and (2) amended, (HB 13-1300), ch. 316, p. 1704, § 120, effective August 7. L. 2014: (2)(c) amended, (HB 14-1074), ch. 26, p. 166, § 1, effective March 14. L. 2022: (1) and IP(2) amended and (2.5) added, (HB 22-1006), ch. 289, p. 2067, § 5, effective August 10. https://library.partnertax.ai/us-co/stat/39-3-117 L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-118 L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. L. 90: Entire section amended, p. 1715, § 2, effective May 2. https://library.partnertax.ai/us-co/stat/39-3-118.5 L. 95: Entire section added, p. 1213, § 1, effective May 31. L. 2021: Entire section amended, (SB 21-130), ch. 75, p. 299, § 2, effective April 29. https://library.partnertax.ai/us-co/stat/39-3-118.7 L. 2014: Entire section added, (HB 14-1101), ch. 172, p. 627, § 1, effective August 6. https://library.partnertax.ai/us-co/stat/39-3-119 L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. L. 2000: Entire section amended, p. 750, § 2, effective May 23. https://library.partnertax.ai/us-co/stat/39-3-119.5 L. 96: Entire section added, p. 1847, § 1, effective August 7. L. 2008: Entire section amended, p. 947, § 1, effective August 5. L. 2018: (2)(b)(II) amended, (HB 18-1375), ch. 274, p. 1722, § 79, effective May 29. L. 2021: (2)(a)(III) and (2)(b)(I) amended and (2)(a)(V), (2)(a)(VI), (2)(a)(VII), (2)(a)(VIII), and (3) added, (HB 21-1312), ch. 299, p. 1792, § 6, effective July 1. https://library.partnertax.ai/us-co/stat/39-3-120 L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-121 L. 89: Entire article R&RE, p. 1477, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-122 L. 89: Entire article R&RE, p. 1477, § 1, effective April 23. L. 2022: Entire section amended, (HB 22-1301), ch. 198, p. 1322, § 2, effective August 10. L. 2023: (2) amended, (SB 23-204), ch. 182, p. 890, § 1, effective August 7; (3) and (4) added, (SB 23-092), ch. 218, p. 1131, § 5, effective August 7. L. 2024, 2nd Ex. Sess.: (2) amended, (HB 24B-1003), ch. 2, p. 25, § 2, effective November 28. https://library.partnertax.ai/us-co/stat/39-3-123 L. 89: Entire article R&RE, p. 1477, § 1, effective April 23. L. 2013: (1)(b) amended, (HB 13-1300), ch. 316, p. 1704, § 121, effective August 7. https://library.partnertax.ai/us-co/stat/39-3-124 L. 89: Entire article R&RE, p. 1477, § 1, effective April 23. L. 2003: Entire section amended, p. 1720, § 3, effective May 14. L. 2008: (1) amended, p. 1631, § 1, effective August 5. L. 2009: (1)(b)(I) amended, (HB 09-1365), ch. 320, p. 1710, § 1, effective June 1. L. 2016: (1)(b)(II) amended, (HB 16-1082), ch. 58, p. 153, § 43, effective August 10. L. 2021: (1)(a) amended, (HB 21-1316), ch. 325, p. 2062, § 77, effective July 1. L. 2025: (1)(b)(I)(A) and (1)(b)(II) amended and (1)(b)(I)(F), (1)( https://library.partnertax.ai/us-co/stat/39-3-126 L. 89: Entire article R&RE, p. 1478, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-126.5 L. 2022: Entire section added, (HB 22-1223), ch. 308, p. 2219, § 1, effective August 10. https://library.partnertax.ai/us-co/stat/39-3-127 L. 89: Entire article R&RE, p. 1478, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-127.5 L. 2014: Entire section added, (HB 14-1349), ch. 230, p. 853, § 1, effective May 17. https://library.partnertax.ai/us-co/stat/39-3-127.7 L. 2023: Entire section added, (HB 23-1184), ch. 260, p. 1505, § 3, effective August 7. L. 2024: (7) amended, (HB 24-1308), ch. 295, p. 2016, § 14, effective August 7. https://library.partnertax.ai/us-co/stat/39-3-128 L. 89: Entire article R&RE, p. 1478, § 1, effective April 23; entire section amended, p. 1492, § 8, effective June 7. L. 2013: Entire section amended, (HB 13-1300), ch. 316, p. 1705, § 122, effective August 7. L. 2016: Entire section amended, (SB 16-189), ch. 210, p. 792, § 106, effective June 6. https://library.partnertax.ai/us-co/stat/39-3-129 L. 89: Entire article R&RE, p. 1478, § 1, effective April 23. L. 96: (1) amended, p. 44, § 2, effective March 20; (1) amended, p. 1200, § 4, effective June 1. https://library.partnertax.ai/us-co/stat/39-3-130 L. 89: Entire article R&RE, p. 1479, § 1, effective April 23. L. 96: Entire section amended, p. 45, § 3, effective March 20. https://library.partnertax.ai/us-co/stat/39-3-131 L. 89: Entire article R&RE, p. 1479, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-132 L. 89: Entire article R&RE, p. 1479, § 1, effective April 23. https://library.partnertax.ai/us-co/stat/39-3-133 L. 89: Entire article R&RE, p. 1479, § 1, effective April 23. L. 92: Entire section amended, p. 2223, § 4, effective April 9. https://library.partnertax.ai/us-co/stat/39-3-134 L. 89: Entire article R&RE, p. 1480, § 1, effective April 23. L. 92: Entire section amended, p. 2224, § 5, effective April 9. https://library.partnertax.ai/us-co/stat/39-3-137 L. 2008: Entire section added, p. 457, § 1, effective August 5. L. 2009: (2) and (3) amended, (SB 09-042), ch. 176, p. 782, § 5, effective August 5. L. 2013: (1)(a) amended, (HB 13-1300), ch. 316, p. 1705, § 123, effective August 7. https://library.partnertax.ai/us-co/stat/39-3-138 L. 2023: Entire section added, (HB 23-1233), ch. 245, p. 1327, § 12, effective May 23. https://library.partnertax.ai/us-co/stat/39-3-139 L. 2025: Entire section added, (HB 25-1080), ch. 317, p. 1653, § 1, effective August 6. https://library.partnertax.ai/us-co/stat/39-3-201 L. 2001: Entire part added, p. 460, § 1, effective April 25. L. 2007: (1)(a) amended, p. 476, § 1, effective April 15. L. 2023: (1)(a) amended, (SB 23-036), ch. 345, p. 2068, § 1, effective June 5; (1)(a) amended, (SB 23-1052), ch. 131, p. 499, § 3, effective January 1, 2025. https://library.partnertax.ai/us-co/stat/39-3-202 L. 2001: Entire part added, p. 461, § 1, effective April 25. L. 2007: (1) amended and (1.5) and (3.5) added, p. 476, § 2, effective April 15. L. 2016: (3.5) amended, (HB 16-1444), ch. 193, p. 682, § 1, effective July 1. L. 2023: (1.5) and (3.5) amended and (3.3) added, (SB 23-036), ch. 345, p. 2068, § 2, effective June 5; (1.5) and (3.5) amended, (HB 23-1052), ch. 131, p. 499, § 4, effective January 1, 2025, (see editor's note). https://library.partnertax.ai/us-co/stat/39-3-203 L. 2001: Entire part added, p. 462, § 1, effective April 25. L. 2003: IP(1) amended, p. 1476, § 1, effective May 1. L. 2007: IP(1), (2), (4), and IP(6)(a) amended and (1.5) added, p. 477, § 3, effective April 15. L. 2009: IP(1) amended, (SB 09-276), ch. 437, p. 2426, § 1, effective June 4. L. 2010: IP(1) amended, (SB 10-190), ch. 311, p. 1461, § 2, effective May 27. L. 2014: (1.5)(a.5) and (6)(a)(I.5) added and (6)(a)(I) amended, (HB 14-1373), ch. 266, p. 1066, § 1, effective May 26. L. 2023: IP https://library.partnertax.ai/us-co/stat/39-3-204 L. 2001: Entire part added, p. 464, § 1, effective April 25. L. 2007: Entire section amended, p. 478, § 4, effective April 15. L. 2013: Entire section amended, (HB 13-1145), ch. 98, p. 314, § 1, effective April 4. L. 2023: Entire section amended, (SB 23-036), ch. 345, p. 2069, § 4, effective June 5; entire section amended, (HB 23-1052), ch. 131, p. 500, § 6, effective January 1, 2025. https://library.partnertax.ai/us-co/stat/39-3-205 L. 2001: Entire part added, p. 464, § 1, effective April 25. L. 2007: (1), IP(2)(a), and (4) amended and (2.5) added, p. 478, § 5, effective April 15. L. 2011: (2.5) amended, (HB 11-1226), ch. 73, p. 201, § 1, effective March 29. L. 2016: (4)(a)(III) added, (HB 16-1175), ch. 332, p. 1344, § 2, effective June 10. L. 2023: (1)(b), (4)(a)(I), and (4)(a)(II) amended, (2)(c) added, and (2.5) repealed, (SB 23-036), ch. 345, p. 2070, § 5, effective January 1, 2024; (2.5) amended, (HB 23-1052), ch. 131, https://library.partnertax.ai/us-co/stat/39-3-206 L. 2001: Entire part added, p. 466, § 1, effective April 25. L. 2002: (2) amended, p. 842, § 1, effective August 7. L. 2003: (1)(a) amended and (2)(a.5) added, p. 2479, §§ 1, 2, effective June 5. L. 2007: (1), (2)(a), and (2)(a.5) amended and (1.5) and (2)(a.7) added, pp. 480, 481, §§ 6, 7, effective April 15. L. 2011: (1.5) and (2)(a.7) amended, (HB 11-1226), ch. 73, p. 202, § 2, effective March 29. L. 2013: (2)(a.5) amended, (HB 13-1145), ch. 98, p. 315, § 2, effective April 4. L. 2016: (1)(b) https://library.partnertax.ai/us-co/stat/39-3-207 L. 2001: Entire part added, p. 467, § 1, effective April 25. L. 2002: IP(1) amended, p. 842, § 2, effective August 7. L. 2007: (1)(c) and (3)(c) added and (3)(b)(III) amended, p. 482, §§ 8, 9, effective April 15. L. 2012: (6) added, (HB 12-1326), ch. 195, p. 777, § 4, effective May 22. L. 2016: (6) amended, (HB 16-1161), ch. 35, p. 89, § 1, effective March 22; IP(1), (2), IP(3), and (4)(a) amended and (3.5), (3.7), and (4.5) added, (HB 16-1175), ch. 332, p. 1346, § 4, effective June 10. L. 2020: https://library.partnertax.ai/us-co/stat/39-3-208 L. 2001: Entire part added, p. 469, § 1, effective April 25. https://library.partnertax.ai/us-co/stat/39-3-209 L. 2017: Entire section added, (SB 17-267), ch. 267, p. 1467, § 24, effective May 30. https://library.partnertax.ai/us-co/stat/39-3-211 L. 2024: Entire section added, (SB 24-233), ch. 171, p. 921, § 9, effective October 1 (see editor's note). L. 2024, 2nd Ex. Sess.: (3.5), (5)(a.5), and (6.5) added and (4), (5)(b), (7)(d), and (8) amended, (HB 24B-1001), ch. 1, p. 20, § 15, effective October 1 (see editor's note). https://library.partnertax.ai/us-co/stat/39-3.5-101 L. 78: Entire article added, p. 471, § 1, effective February 28, 1979. L. 79: (1) and (4) amended, p. 1411, § 1, effective January 1, 1980. L. 88: (1) and (2) amended and (1.5) added, p. 1283, § 9, effective January 1, 1989. L. 2003: (1.8) added, p. 2112, § 1, effective May 22. L. 2021: IP amended and (3.5) added, (SB 21-293), ch. 301, p. 1808, § 5, effective June 23. L. 2022: (2.5) added, (SB 22-220), ch. 388, p. 2759, § 1, effective June 7. L. 2024: (3.5) amended, (SB 24-233), ch. 171, p. 923, https://library.partnertax.ai/us-co/stat/39-3.5-102 L. 78: Entire article added, p. 472, § 1, effective February 28, 1979. L. 2003: (1) and IP(2) amended and (2.5) added, p. 2112, § 2, effective May 22. L. 2021: (1)(c) added and IP(2), (2)(a), and (2.5) amended, (SB 21-293), ch. 301, p. 1809, § 6, effective June 23. L. 2022: (1)(a) and (1)(c)(I) amended, (SB 22-220), ch. 388, p. 2759, § 2, effective June 7. L. 2025: (1)(a), IP(2), (2)(a), and (2.5)(a) amended and (1)(c) and (2.5)(b) repealed, (SB 25-261), ch. 425, p. 2412, § 2, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-104 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 788, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-105 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 789, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-106 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 789, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-107 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 792, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-108 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 793, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-109 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 793, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-110 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 795, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-111 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 795, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-112 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 797, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-113 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 798, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-114 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 799, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-115 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 799, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-116 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 799, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-117 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 800, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-118 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 801, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-11.5-119 L. 2024: Entire article added, (HB 24-1056), ch. 165, p. 801, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-12-101 L. 64: R&RE, p. 743, § 1. C.R.S. 1963: § 137-12-1. L. 85: Entire section amended, p. 1247, § 33, effective July 1. https://library.partnertax.ai/us-co/stat/39-12-102 L. 64: R&RE, p. 744, § 1. C.R.S. 1963: § 137-12-2. https://library.partnertax.ai/us-co/stat/39-12-103 L. 64: R&RE, p. 744, § 1. C.R.S. 1963: § 137-12-3. L. 69: p. 1126, § 2. L. 71: p. 330, § 12. L. 79: (3) amended, p. 1421, § 3, effective January 1, 1980. L. 81: (3) amended, p. 1861, § 1, effective September 1. L. 85: (1) to (5) amended, p. 1247, § 34, effective July 1. L. 89: (4) amended, p. 1467, § 34, effective June 7. L. 92: (3) amended, p. 2233, § 24, effective April 9. https://library.partnertax.ai/us-co/stat/39-12-104 L. 64: R&RE, p. 745, § 1. C.R.S. 1963: § 137-12-4. L. 85: Entire section amended, p. 1248, § 35, effective July 1. https://library.partnertax.ai/us-co/stat/39-12-105 L. 64: R&RE, p. 746, § 1. C.R.S. 1963: § 137-12-5. L. 69: p. 1123, § 4. L. 71: p. 330, § 13. L. 75: (2) amended, p. 1480, § 7, effective July 1. L. 85: (1) amended, p. 1249, § 36, effective July 1. L. 96: (1) amended, p. 1393, § 15, effective July 1. https://library.partnertax.ai/us-co/stat/39-12-108 L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-8. L. 85: Entire section amended, p. 1250, § 38, effective July 1. https://library.partnertax.ai/us-co/stat/39-12-109 L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-9. https://library.partnertax.ai/us-co/stat/39-12-110 L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-10. https://library.partnertax.ai/us-co/stat/39-12-111 L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-11. L. 67: p. 951, § 24. L. 69: p. 1128, § 1. L. 81: Entire section amended, p. 1862, § 2, effective September 1. L. 85: (1) amended, p. 1250, § 39, effective July 1. L. 88: (2) amended, p. 1294, § 28, effective May 23. https://library.partnertax.ai/us-co/stat/39-12-112 L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-12. L. 85: Entire section amended, p. 1250, § 40, effective July 1. https://library.partnertax.ai/us-co/stat/39-12-113 L. 64: R&RE, p. 748, § 1. C.R.S. 1963: § 137-12-13. L. 85: Entire section amended, p. 1251, § 41, effective July 1. https://library.partnertax.ai/us-co/stat/39-13-101 L. 67: p. 942, § 1. C.R.S. 1963: § 137-13-1. https://library.partnertax.ai/us-co/stat/39-13-101.5 L. 2025: Entire section added, (SB 25-275), ch. 377, p. 2103, § 313, effective August 6. https://library.partnertax.ai/us-co/stat/39-13-102 L. 67: p. 942, § 1. C.R.S. 1963: § 137-13-2. L. 68: p. 33, § 4. L. 84: (5) added, p. 1004, § 1, effective July 1; (2)(a) and (2)(b) amended, p. 1004, § 1, effective January 1, 1985. L. 89: (5)(a) and (5)(b) amended, p. 1462, § 21, effective July 1. L. 2016: (5)(a) amended and (5)(d) added, (HB 16-1145), ch. 108, p. 310, § 1, effective April 15. L. 2025: (1) amended, (SB 25-275), ch. 377, p. 2104, § 314, effective August 6. https://library.partnertax.ai/us-co/stat/39-13-103 L. 67: p. 943, § 1. C.R.S. 1963: § 137-13-3. L. 68: p. 32, § 1. L. 2014: Entire section amended, (HB 14-1073), ch. 30, p. 178, § 10, effective July 1. https://library.partnertax.ai/us-co/stat/39-13-104 L. 67: p. 943, § 1. C.R.S. 1963: § 137-13-4. L. 68: p. 32, § 2. L. 85: (1)(n) repealed, p. 1214, § 12, effective May 9. L. 89: (1)(a) amended, p. 1496, § 1, effective March 15. L. 91: (1)(c) amended, p. 1925, § 56, effective June 1. https://library.partnertax.ai/us-co/stat/39-13-105 L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-5. L. 68: p. 32, § 3. https://library.partnertax.ai/us-co/stat/39-13-106 L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-6. L. 2021: (2) amended, (SB 21-271), ch. 462, p. 3295, § 692, effective March 1, 2022. https://library.partnertax.ai/us-co/stat/39-13-107 L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-7. https://library.partnertax.ai/us-co/stat/39-13-108 L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-8. https://library.partnertax.ai/us-co/stat/39-14-101 L. 89: Entire article added, p. 1460, § 20, effective July 1. L. 96: (3) amended, p. 949, § 3, effective July 1. L. 2008: (1) and (3) amended and (1.5), (4), (5), and (6) added, p. 452, § 11, effective July 1. L. 2009: (1.5) and (4) amended, (SB 09-040), ch. 9, p. 71, § 13, effective July 1. https://library.partnertax.ai/us-co/stat/39-14-102 L. 89: Entire article added, p. 1460, § 20, effective July 1. L. 90: (1)(c) amended, p. 1698, § 25, effective June 9. L. 96: (1)(a), (1)(b)(II), and (3) amended, p. 949, § 4, effective July 1. https://library.partnertax.ai/us-co/stat/39-14-103 L. 2008: Entire section added, p. 453, § 12, effective July 1. L. 2009: (1)(a) amended, (SB 09-040), ch. 9, p. 71, § 14, effective July 1. https://library.partnertax.ai/us-co/stat/39-20-101 L. 43: p. 509, § 7. CSA: C. 142, § 280(7). CRS 53: § 138-7-1. C.R.S. 1963: § 138-6-1. https://library.partnertax.ai/us-co/stat/39-20-102 L. 43: p. 507, § 1. CSA: C. 142, § 280(1). CRS 53: § 138-7-2. C.R.S. 1963: § 138-6-2. https://library.partnertax.ai/us-co/stat/39-20-103 L. 43: p. 507, § 2. CSA: C. 142, § 280(2). CRS 53: § 138-7-3. C.R.S. 1963: § 138-6-3. L. 2006: Entire section amended, p. 1479, § 34, effective July 1. https://library.partnertax.ai/us-co/stat/39-20-104 L. 43: p. 508, § 3. CSA: C. 142, § 280(3). CRS 53: § 138-7-4. C.R.S. 1963: § 138-6-4. https://library.partnertax.ai/us-co/stat/39-20-105 L. 43: p. 508, § 4. CSA: C. 142, § 280(4). CRS 53: § 138-7-5. C.R.S. 1963: § 138-6-5. https://library.partnertax.ai/us-co/stat/39-20-106 L. 43: p. 508, § 5. CSA: C. 142, § 280(5). CRS 53: § 138-7-6. C.R.S. 1963: § 138-6-6. https://library.partnertax.ai/us-co/stat/39-20-107 L. 43: p. 509, § 6. CSA: C. 142, § 280(6). CRS 53: § 138-7-7. C.R.S. 1963: § 138-6-7. https://library.partnertax.ai/us-co/stat/39-21-101 L. 65: p. 1148, § 2. C.R.S. 1963: § 138-9-15. L. 76: (1) amended and (1.5) added, p. 777, § 2, effective July 1. L. 77: Entire section R&RE, p. 1765, § 1, effective June 19. L. 90: (3) amended, p. 450, § 28, effective April 18. L. 93: (2) amended, p. 1239, § 13, effective July 1. L. 2000: (2) amended, p. 1639, § 18, effective June 1. https://library.partnertax.ai/us-co/stat/39-21-102 L. 65: p. 1131, § 2. C.R.S. 1963: § 138-9-1. L. 72: p. 620, § 164. L. 77: Entire section amended, p. 841, § 2, effective July 1; entire section amended, pp. 1766, 1852, §§ 1, 3, effective January 1, 1978. L. 79: Entire section amended, p. 1499, § 20, effective January 1, 1980. L. 86: Entire section amended, p. 1109, § 3, effective July 1. L. 87: Entire section amended, p. 486, § 31, effective July 1. L. 89: (1) amended, p. 1594, § 4, effective July 1, 1993. L. 90: (1) amended, p. 1721, § 1, effe https://library.partnertax.ai/us-co/stat/39-21-103 L. 65: p. 1131, § 2. C.R.S. 1963: § 138-9-2. L. 73: p. 1417, § 101. L. 77: (1), (4), and (6) amended, p. 841, § 3, effective July 1; (1) amended, pp. 1766, 1852, §§ 2, 4, effective January 1, 1978. L. 79: (1) amended, p. 1499, § 21, effective January 1, 1980. L. 86: (1) amended, p. 1110, § 4, effective July 1. L. 89: (1) amended, p. 1594, § 5, effective July 1, 1993. L. 90: (1) amended, p. 1721, § 3, effective May 1; (1) amended, p. 1722, § 4, effective July 1, 1993. L. 96: (1) and (8) amended, https://library.partnertax.ai/us-co/stat/39-21-104 L. 65: p. 1133, § 2. C.R.S. 1963: § 138-9-3. L. 77: Entire section amended, pp. 742, 841, §§ 2, 4, effective July 1. L. 96: Entire section amended, p. 164, § 2, effective July 1. L. 2003: Entire section amended, p. 661, § 2, effective March 20. L. 2004: (1) amended, p. 383, § 1, effective April 8. https://library.partnertax.ai/us-co/stat/39-21-104.5 L. 2003: Entire section added, p. 662, § 3, effective March 20. https://library.partnertax.ai/us-co/stat/39-21-105 L. 65: p. 1133, § 2. C.R.S. 1963: § 138-9-4. L. 69: p. 272, § 18. L. 81: (4) amended, p. 1863, § 1, effective June 8. L. 84: (4) amended, p. 1006, § 1, effective March 26. L. 2001: (1) amended, p. 434, § 2, effective April 20. L. 2003: (1) amended, p. 662, § 4, effective March 20. L. 2010: (1) amended, (SB 10-212), ch. 412, p. 2034, § 6, effective July 1. L. 2016: Entire section amended, (SB 16-036), ch. 292, p. 1179, § 1, effective August 10. https://library.partnertax.ai/us-co/stat/39-21-105.5 L. 96: Entire section added, p. 164, § 3, effective July 1. L. 2014: Entire section amended, (HB 14-1107), ch. 134, p. 464, § 1, effective April 25. https://library.partnertax.ai/us-co/stat/39-21-106 L. 65: p. 1135, § 2. C.R.S. 1963: § 138-9-5. L. 72: p. 621, § 165. L. 77: (1) amended, p. 842, § 5, effective July 1; (1) amended, pp. 1766, 1852, §§ 3, 5, effective January 1, 1978. L. 79: (1) amended, p. 1499, § 22, effective January 1, 1980. L. 86: (1) amended, p. 1110, § 5, effective July 1. L. 89: (1) amended, p. 1594, § 6, effective July 1, 1993. L. 90: (1) amended, p. 1722, § 5, effective May 1; (1) amended, p. 1722, § 6, effective July 1, 1993. L. 2001: (1) amended, p. 778, § 9, effectiv https://library.partnertax.ai/us-co/stat/39-21-107 L. 65: p. 1136, § 2. C.R.S. 1963: § 138-9-6. L. 73: p. 1417, § 102. L. 77: (2) amended, p. 1770, § 1, effective May 18; (1) amended, pp. 1767, 1853, §§ 4, 6, effective January 1, 1978. L. 79: (1) amended, p. 1500, § 23, effective January 1, 1980. L. 83: (1) and (2) amended, p. 1510, § 1, effective May 26. L. 86: (1) amended, p. 1110, § 6, effective July 1. L. 89: (1) amended, p. 1594, § 7, effective July 1, 1993. L. 90: (2) amended, p. 450, § 29, effective April 18; (1) amended, p. 1722, § 7, ef https://library.partnertax.ai/us-co/stat/39-21-108 L. 65: p. 1137, § 2. C.R.S. 1963: § 138-9-7. L. 67: pp. 847, 848, §§ 1, 2. L. 71: p. 1265, § 1. L. 77: (1)(a) amended and (4) added, pp. 1767, 1853, §§ 5, 7, effective January 1, 1978. L. 82: (3) amended, p. 558, § 1, effective April 6. L. 83: (3) amended, p. 794, § 5, effective June 3; (3) amended, p. 654, § 2, effective June 10; (3) amended, p. 438, § 2, effective June 15. L. 84: (3)(a) amended and (3)(b)(IV) added, pp. 1008, 1010, §§ 3, 4, effective March 29; (3) amended, p. 1011, § 1, effect https://library.partnertax.ai/us-co/stat/39-21-109 L. 65: p. 1138, § 2. C.R.S. 1963: § 138-9-8. L. 73: p. 1418, § 103. L. 77: (1) amended, pp. 1768, 1854, §§ 6, 8, effective January 1, 1978. L. 79: (1) amended, p. 1500, § 24, effective January 1, 1980. L. 81: (1) amended, p. 1863, § 2, effective June 8. L. 86: (1) amended, p. 1111, § 7, effective July 1. L. 89: (1) amended, p. 1595, § 9, effective July 1, 1993. L. 90: (1) amended and (1.5) added, p. 1728, § 2, effective April 5; (1) amended, p. 1723, § 9, effective May 1; (1) amended, pp. 1729, https://library.partnertax.ai/us-co/stat/39-21-110 L. 65: p. 1139, § 2. C.R.S. 1963: § 138-9-9. L. 73: p. 1418, § 104. L. 77: IP(1), (2), and (3) amended, pp. 1768, 1854, §§ 7, 9, effective January 1, 1978. L. 79: IP(1), (2), and (3) amended, p. 1500, § 25, effective January 1, 1980. L. 81: IP(1) and (2) amended, p. 1864, § 3, effective June 8. L. 86: (2) amended, p. 1111, § 8, effective July 1. L. 89: (2) and (3) amended, p. 1596, § 10, effective July 1, 1993. L. 90: IP(1), (2), and (3) amended, p. 1724, § 11, effective May 1; IP(1), (2), and ( https://library.partnertax.ai/us-co/stat/39-21-110.5 L. 81: Entire section added, p. 1864, § 4, effective June 8. L. 90: (2) and (3) amended, p. 1728, § 1, effective April 5. L. 95: (1) amended, p. 420, § 11, effective July 1. L. 2003: (2) and (3) amended and (4) added, p. 2360, § 1, effective August 6. L. 2024: (1) amended, (HB 24-1349), ch. 423, p. 2905, § 14, effective December 17 (see editor's note). https://library.partnertax.ai/us-co/stat/39-21-111 L. 65: p. 1140, § 2. C.R.S. 1963: § 138-9-10. https://library.partnertax.ai/us-co/stat/39-21-112 L. 65: p. 1140, § 2. C.R.S. 1963: § 138-9-11. L. 77: (1) amended and (7) added, pp. 842, 1772, §§ 6, 1, effective July 1. L. 81: (3) amended, p. 1869, § 1, effective May 13. L. 82: Entire section amended, p. 558, § 2, effective April 6. L. 89: (8) added, p. 1497, § 1, effective June 7; (7)(b) amended, p. 852, § 143, effective July 1. L. 94: (9) added, p. 566, § 17, effective April 6. L. 2001: (1) amended, p. 780, § 12, effective June 1. L. 2002: (7)(b) amended, p. 1556, § 347, effective October https://library.partnertax.ai/us-co/stat/39-21-113 L. 65: p. 1142, § 2. C.R.S. 1963: § 138-9-12. L. 66: p. 198, § 1. L. 67: p. 839, § 2. L. 75: (4)(a) amended, p. 1483, § 1, effective June 20. L. 77: (1)(b) amended, p. 842, § 7, effective July 1; (1)(a) amended, pp. 1768, 1854, §§ 8, 10, effective January 1, 1978. L. 79: (1)(a) and (5) amended, p. 1501, § 26, effective January 1, 1980. L. 81: (8) added, p. 488, § 16, effective July 1. L. 82: (6) amended, p. 629, § 42, effective April 2. L. 85: (9) added, p. 604, § 23, effective July 1. L. 86: (1 https://library.partnertax.ai/us-co/stat/39-21-114 L. 65: p. 1143, § 2. C.R.S. 1963: § 138-9-13. L. 76: IP(1) amended, p. 776, § 1, effective April 3. L. 77: (1)(d) added and (7) R&RE, pp. 842, 1774, §§ 8, 1, effective July 1. L. 84: (8) and (9) added, p. 1015, § 1, effective April 12. L. 87: (8)(b), (8)(c), and (8)(d) amended and (8)(b.5) added, p. 1424, § 1, effective July 10. L. 97: (10) added, p. 945, § 5, effective July 1. L. 2002: (1)(c) and (1)(d) amended, p. 1362, § 18, effective July 1. L. 2010: (8)(c) and (8)(d) amended, (HB 10-1055), https://library.partnertax.ai/us-co/stat/39-21-114.5 L. 2019: Entire section added, (SB 19-035), ch. 64, p. 232, § 3, effective August 2. https://library.partnertax.ai/us-co/stat/39-1-101 L. 64: R&RE, p. 675, § 1. C.R.S. 1963: § 137-1-2. L. 83: Entire section amended, p. 1480, § 1, effective April 22. L. 85: Entire section amended, p. 1209, § 1, effective May 9. https://library.partnertax.ai/us-co/stat/39-1-101.5 L. 88: Entire section added, p. 1276, § 1, effective January 1, 1989. https://library.partnertax.ai/us-co/stat/39-1-102 L. 64: R&RE, p. 674, § 1. C.R.S. 1963: § 137-1-1. L. 65: p. 1095, § 1. L. 67: p. 945, § 1. L. 70: p. 379, § 8. L. 73: p. 237, § 17. L. 75: (8) repealed, p. 1473, § 30, effective July 18. L. 77: (7.5), (12.3), and (12.4) added, p. 1728, §1, effective June 20; (8) RC&RE, p. 1740, § 1, effective January 1, 1978. L. 78: (12.1) added, p. 467, § 1, effective July 1. L. 79: (12.1) amended, p. 1400, § 1, effective March 13; (12.1)(a) amended, p. 1059, § 9, effective June 20; (12.1) repealed, p. 1456, § https://library.partnertax.ai/us-co/stat/39-1-103 L. 64: R&RE, p. 676, § 1. C.R.S. 1963: § 137-1-3. L. 67: p. 945, §§ 2-4. L. 70: p. 380, § 9. L. 71: p. 1242, § 1. L. 73: pp. 237, 1429, §§ 18, 1. L. 75: (6)(a)(I) amended, p. 1453, § 1, effective May 22; (4)(b) repealed, p. 1473, § 30, effective July 18. L. 76: (5) amended, p. 754, § 3, effective January 1, 1977. L. 77: (5) amended and (7) and (8) added p. 1729, § 2, effective June 20; (4)(b) RC&RE, p. 1740, § 2, effective January 1, 1978. L. 81: (5)(a) amended, p. 1829, § 1, effective June 12. https://library.partnertax.ai/us-co/stat/39-1-103.5 L. 77: Entire section added, p. 1731, § 3, effective June 20. https://library.partnertax.ai/us-co/stat/39-1-104 L. 64: R&RE, p. 676, § 1. C.R.S. 1963: § 137-1-4. L. 65: p. 1096, § 2. L. 67: p. 946, § 5. L. 70: pp. 380, 388, §§ 10, 28. L. 73: p. 1430 § 1. L. 75: (5) and (6) added, pp. 863, 1474, §§ 2, 1, effective July 1; (7) added, p. 1454, § 1, effective July 30. L. 76: (9) added, p. 755, § 5, effective July 1; (8) added, p. 755, § 4, effective January 1, 1977. L. 77: (10) R&RE and (11) and (12) added, pp. 1731, 1732, §§ 4, 5, effective June 20. L. 79: (13) added, p. 1329, § 2, effective May 8; (6) R&RE https://library.partnertax.ai/us-co/stat/39-1-104.2 L. 88: Entire section added, p. 1276, § 1, effective January 1, 1989. L. 89: (3) and (7)(b) amended, p. 1450, § 3, effective June 7. L. 90: IP(7)(a) amended, p. 1689, § 5, effective June 9. L. 91: (3)(c) added and (4)(a), (6)(d), and (7)(b) amended, p. 1984, §§ 1, 2, effective April 11. L. 91, 2nd Ex. Sess.: (7)(b) amended, p. 100, § 1, effective September 25; IP(7)(a) and (7)(a)(II) amended, p. 101, § 1, effective October 7. L. 92: IP(7)(a) and (7)(b) amended, p. 2215, § 2, effective June 3. L. https://library.partnertax.ai/us-co/stat/39-1-104.5 L. 79: Entire section added, p. 1405, § 1, effective July 1. L. 83: Entire section amended, p. 512, § 3, effective May 16. https://library.partnertax.ai/us-co/stat/39-1-104.6 L. 2024: Entire section added, (SB 24-111), ch. 169, p. 871, § 4, effective August 7; (10)(c) added, (SB 24-233), ch. 171, p. 920, § 8, effective October 1 (see editor's note). L. 2024, 2nd Ex. Sess.: (10)(c) amended, (HB 24B-1001), ch. 1, p. 19, § 12, effective October 1 (see editor's note). https://library.partnertax.ai/us-co/stat/39-1-105 L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-5. L. 85: Entire section amended, p. 1226, § 2, effective January 1, 1986. L. 86: Entire section amended, p. 1222, § 35, effective May 30. https://library.partnertax.ai/us-co/stat/39-1-105.5 L. 83: Entire section added, p. 1506, § 4, effective June 2. L. 84: (2) added, p. 733, § 2, effective May 11. L. 87: (1)(b)(III) amended, p. 1394, § 1, effective July 1. L. 88: (1)(b)(V) added, p. 1282, § 6, effective January 1, 1989. L. 89: (1)(b)(III) amended, p. 1451, § 4, effective June 7. L. 2004: (1)(a) repealed, p. 205, § 27, effective August 4. L. 2014: (1)(b)(II)(A), (1)(b)(II)(B), and (2) amended, (SB 14-083), ch. 44, p. 216, § 1, effective August 6. https://library.partnertax.ai/us-co/stat/39-1-106 L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-6. L. 73: p. 1430, § 2. L. 96: Entire section amended, p. 1850, § 2, effective June 5. L. 2002: Entire section amended, p. 1008, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-1-107 L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-7. L. 67: p. 212, § 1. L. 75: (1) amended, p. 1462, § 1, effective January 1, 1976. L. 83: (3) repealed, p. 1485, § 11, effective April 22. L. 85: (1) amended, p. 1226, § 3, effective January 1, 1986. L. 89: (1) amended, p. 1482, § 5, effective April 23. L. 92: (2) amended, p. 2222, § 1, effective April 9. L. 2002: (4) added, p. 1008, § 3, effective August 7. L. 2016: (1) amended, (SB 16-189), ch. 210, p. 792, § 105, effective June 6. https://library.partnertax.ai/us-co/stat/39-1-108 L. 64: R&RE, p. 677, § 1. C.R.S. 1963: § 137-1-8. L. 2020: Entire section amended, (HB 20-1077), ch. 80, p. 324, § 6, effective September 14. https://library.partnertax.ai/us-co/stat/39-1-109 L. 64: R&RE, p. 678, § 1. C.R.S. 1963: § 137-1-9. L. 73: p. 1417, § 100. https://library.partnertax.ai/us-co/stat/39-1-110 L. 64: R&RE, p. 678, § 1. C.R.S. 1963: § 137-1-10. L. 67: p. 946, § 6. L. 70: p. 380, § 11. L. 72: p. 620, § 162. L. 73: p. 1432, § 1. L. 85: (1) amended, p. 1022, § 10, effective July 1. L. 87: (1.5) and (1.8) added, p. 1396, § 1, effective April 22. L. 90: (1) amended, p. 1436, § 8, effective January 1, 1991. L. 2003: (1), (1.5), (1.8), and (2) amended and (4) added, p. 746, § 1, effective March 25. L. 2007: (3) amended, p. 1201, § 19, effective July 1. https://library.partnertax.ai/us-co/stat/39-1-111 L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-11. L. 69: p. 1115, § 1. L. 70: p. 380, § 12. L. 72: p. 620, § 163. L. 73: p. 1433, § 2. L. 75: (1) amended, p. 1456, § 1, effective July 14; (4) added, p. 1278, § 5, effective July 16. L. 76: (1) amended, p. 686, § 3, effective July 1. L. 81: (5) added, p. 1397, § 7, effective June 19. L. 84: (5) amended, p. 991, § 1, effective March 26. L. 87: (1) and (5) amended, p. 1410, § 13, effective April 22. L. 88: (1) amended, p. 823, § 36, effective May 2 https://library.partnertax.ai/us-co/stat/39-1-111.5 L. 93: Entire section added, p. 1686, § 1, effective June 6. L. 2021: (3) amended, (HB 21-1267), ch. 257, p. 1514, § 3, effective September 7. L. 2023: (1), (2), and (5) amended, (SB 23-108), ch. 348, p. 2083, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-1-112 L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-12. L. 81: Entire section amended, p. 1841, § 2, effective May 28. https://library.partnertax.ai/us-co/stat/39-1-113 L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-13. L. 70: p. 381, § 13. L. 77: Entire section amended, p. 1733, § 6, effective June 20. L. 81: Entire section amended, p. 1837, § 1, effective January 1, 1982. L. 87: Entire section amended, p. 1397, § 1, effective May 6. L. 88: (1) to (3) amended, pp. 1290, 1294, §§ 23, 27, effective May 23. L. 90: (2) and (3) amended, p. 1703, § 38, effective June 9. L. 91: (1) and (4) amended and (5) and (6) added, p. 1962, § 2, effective June 5. L. 92: (1), (2) https://library.partnertax.ai/us-co/stat/39-1-114 L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-14. https://library.partnertax.ai/us-co/stat/39-1-115 L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-15. https://library.partnertax.ai/us-co/stat/39-1-116 L. 64: R&RE, p. 680, § 1. C.R.S. 1963: § 137-1-16. L. 96: Entire section amended, p. 110, § 2, effective January 1, 1997. L. 2021: Entire section amended, (SB 21-271), ch. 462, p. 3294, § 688, effective March 1, 2022. https://library.partnertax.ai/us-co/stat/39-1-117 L. 64: R&RE, p. 748, § 2. C.R.S. 1963: § 137-1-18. https://library.partnertax.ai/us-co/stat/39-1-118 L. 71: p. 1243, § 1. C.R.S. 1963: § 137-1-21. https://library.partnertax.ai/us-co/stat/39-1-119 L. 73: p. 1435, § 1. C.R.S. 1963: § 137-1-22. L. 74: (1) amended, p. 427, § 1, effective March 19. L. 79: (1) amended, p. 1414, § 10, effective January 1, 1980. L. 80: (1) amended, p. 797, § 62, effective June 5. L. 87: (2.5) added, p. 1389, § 11, effective June 20. L. 93: (1) amended, p. 346 § 2, effective April 12. L. 98: (1) amended, p. 828, § 51, effective August 5. L. 2015: (1) amended, (SB 15-142), ch. 29, p. 71, § 1, effective March 18. https://library.partnertax.ai/us-co/stat/39-1-119.5 L. 2006: Entire section added, p. 311, § 1, effective April 4. https://library.partnertax.ai/us-co/stat/39-1-120 L. 77: Entire section added, p. 1404, § 2, effective July 1. L. 79: (1)(a) amended, p. 1420, § 1, effective January 1, 1980. https://library.partnertax.ai/us-co/stat/39-1-121 L. 88: Entire section added, p. 1273, § 7, effective July 1. L. 92: (1)(a) amended, p. 2181, § 52, effective June 2. L. 94: (1)(a) amended, p. 1197, § 103, effective July 1. L. 2020: (1)(c) amended, (SB 20-223), ch. 291, p. 1438, § 4, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-1-124 L. 2020: Entire section added, (HB 20-1077), ch. 80, p. 325, § 7, effective September 14. https://library.partnertax.ai/us-co/stat/39-1-125 L. 2024: Entire section added, (HB 24-1302), ch. 340, p. 2299, § 1, effective June 3. https://library.partnertax.ai/us-co/stat/39-1.5-101 L. 81: Entire article added, p. 1839, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-1.5-102 L. 81: Entire article, p. 1839, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-1.5-103 L. 81: Entire article added, p. 1840, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-1.5-104 L. 81: Entire article added, p. 1840, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-1.5-105 L. 81: Entire article added, p. 1841, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-1.5-106 L. 81: Entire article added, p. 1841, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-1.5-107 L. 81: Entire article added, p. 1841, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-2-101 L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-1. L. 84: Entire section amended, p. 992, § 1, effective February 17. https://library.partnertax.ai/us-co/stat/39-2-102 L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-2. https://library.partnertax.ai/us-co/stat/39-2-103 L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3-3. L. 2022: Entire section amended, (SB 22-162), ch. 469, p. 3415, § 181, effective August 10. https://library.partnertax.ai/us-co/stat/39-2-104 L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-4. https://library.partnertax.ai/us-co/stat/39-2-105 L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-5. https://library.partnertax.ai/us-co/stat/39-2-106 L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-6. L. 85: Entire section amended, p. 1226, § 4, effective January 1, 1986. https://library.partnertax.ai/us-co/stat/39-2-107 L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-7. https://library.partnertax.ai/us-co/stat/39-2-108 L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-8. L. 77: Entire section amended, p. 1733, § 8, effective June 20. https://library.partnertax.ai/us-co/stat/39-2-109 L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-9. L. 73: p. 1437, § 1. L. 76: (1)(e) amended, p. 756, § 7, effective July 1. L. 77: (1)(h) added, p. 1750, § 1, effective June 9; (1)(c) R&RE and (1)(e) amended, p. 1733, §§ 7, 9, effective June 20. L. 81: (1)(c) repealed, p. 1398, § 11, effective January 1; (1)(a) amended, p. 1848, § 3, effective January 1, 1982. L. 82: (1)(e) amended, p. 555, § 1, effective January 1, 1984. L. 83: (1)(e) R&RE, p. 1498, § 1, effective April 12; (1)(b) amended, p. https://library.partnertax.ai/us-co/stat/39-2-110 L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-10. L. 75: Entire section amended, p. 1457, § 1, effective June 20. https://library.partnertax.ai/us-co/stat/39-2-111 L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-11. L. 76: Entire section amended, p. 757, § 9, effective January 1, 1977. L. 83: Entire section amended, p. 1490, § 3, effective April 21. https://library.partnertax.ai/us-co/stat/39-2-112 L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-12. https://library.partnertax.ai/us-co/stat/39-2-113 L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-13. L. 76: Entire section R&RE, p. 757, § 10, effective January 1, 1977. https://library.partnertax.ai/us-co/stat/39-2-114 L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-14. L. 77: (1) R&RE, p. 1734, § 10, effective June 20. L. 81: (1) amended, p. 1398, § 10, effective January 1. L. 83: Entire section amended, p. 1490, § 4, effective April 21. L. 86: (2) amended, p. 1101, § 2, effective March 26. L. 89: (2) amended, p. 1452, § 6, effective June 7. https://library.partnertax.ai/us-co/stat/39-2-115 L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-15. L. 77: (2) R&RE, p. 1734, § 11, effective June 20. L. 83: (2) and (3) amended, p. 1491, § 5, effective April 21. L. 86: (3) amended, p. 1102, § 3, effective March 26. L. 89: (1) and (3) amended, p. 1453, § 7, effective June 7. L. 93: (1) amended, p. 1283, § 4, effective June 6. L. 94: (1)(b) amended, p. 1645, § 79, effective July 1. L. 96: (1)(b) repealed, p. 1199, § 3, effective June 1. L. 2024, 2nd Ex. Sess.: (1)(a.5) added, (HB 24B-1001), ch. https://library.partnertax.ai/us-co/stat/39-2-116 L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-16. L. 77: p. 1734, § 12. L. 81: p. 1842, § 1. https://library.partnertax.ai/us-co/stat/39-2-117 L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-17. L. 72: p. 568, § 49. L. 83: (6) added, p. 2086, § 1, effective October 13. L. 86: (1) to (4) amended, p. 1104, § 2, effective May 16. L. 87: (1)(a), (3)(a), and (5) amended, pp. 1399, 1400, §§ 1, 2, effective July 1. L. 88: (1)(a) and (3)(a) amended, p. 1292, § 25, effective May 23. L. 89: (1), (2), and (3)(b) amended, p. 1482, § 6, effective April 23; (1) to (3) amended and (7) added, p. 1486, § 4, effective June 7. L. 90: (6) amended, p. 1689, https://library.partnertax.ai/us-co/stat/39-2-118 L. 70: R&RE, p. 375, § 1. C.R.S. 1963: § 137-3-18. https://library.partnertax.ai/us-co/stat/39-2-119 L. 70: R&RE, p. 375, § 1. C.R.S. 1963: § 137-3-19. L. 83: Entire section amended, p. 844, § 78, effective July 1. L. 2002: Entire section amended, p. 862, § 3, effective August 7. https://library.partnertax.ai/us-co/stat/39-2-120 L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-20. https://library.partnertax.ai/us-co/stat/39-2-121 L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-21. https://library.partnertax.ai/us-co/stat/39-2-122 L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-22. https://library.partnertax.ai/us-co/stat/39-2-123 L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-23. L. 76: (3) amended, p. 757, § 11, January 1, 1977. L. 77: (2) amended, p. 1735, § 13, effective June 20. L. 83: (3) amended, p. 1500, § 1, effective May 26. L. 85: (3) amended, p. 1219, § 2, effective March 23; (3) amended, p. 1228, § 1, effective July 1. L. 87: (2) amended, p. 913, § 30, effective June 15. L. 88: (2) amended, p. 1296, § 1, effective April 29. L. 89: (2) amended, p. 1453, § 8, effective June 7. L. 91: (2) and (3) amended, p. 197 https://library.partnertax.ai/us-co/stat/39-2-124 L. 70: R&RE, p. 377, § 1. C.R.S. 1963: § 137-3-24. https://library.partnertax.ai/us-co/stat/39-2-125 L. 70: R&RE, p. 377, § 1. L. 71: p. 1245, § 1. C.R.S. 1963: § 137-3-25. L. 73: p. 1438, § 1. L. 76: (1)(c) amended, p. 757, § 12, effective January 1, 1977. L. 77: (1)(f) amended and (3) added, p. 1735, §§ 14, 15, effective June 20. L. 79: (1)(g) added, p. 1461, § 1, effective July 1. L. 81: (1)(f) amended, p. 1843, § 1, effective May 18; (3) amended, p. 1831, § 4, effective June 12. L. 83: (1)(d)(I) repealed, p. 1491, § 7, effective April 21; (3) amended, p. 1483, § 5, effective April 22; (1)(d https://library.partnertax.ai/us-co/stat/39-2-126 L. 70: R&RE, p. 377, § 1. L. 71: p. 1245, § 2. C.R.S. 1963: § 137-3-26. https://library.partnertax.ai/us-co/stat/39-22-306 L. 64: R&RE, p. 771, § 1. C.R.S. 1963: § 138-1-40. L. 87: Entire section amended, p. 1444, § 11, effective June 22. L. 92: Entire section amended, p. 2273, § 12, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-308 L. 89: Entire section added, p. 1507, § 1, effective April 12. L. 91: (1) amended, p. 1983, § 1, effective April 1. https://library.partnertax.ai/us-co/stat/39-22-310 L. 89: Entire section added, p. 1500, § 3, effective July 1, 1990. https://library.partnertax.ai/us-co/stat/39-22-320 L. 92: Entire section added, p. 2260, § 1, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-321 L. 92: Entire section added, p. 2260, § 1, effective April 16. L. 2008: (1) amended, p. 966, § 9, effective January 1, 2009. L. 2019: (1) amended, (SB 19-241), ch. 390, p. 3477, § 54, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-322 L. 92: Entire section added, p. 2261, § 1, effective April 16. L. 2018: (2) amended, (HB 18-1375), ch. 274, p. 1722, § 80, effective May 29. https://library.partnertax.ai/us-co/stat/39-22-323 L. 92: Entire section added, p. 2261, § 1, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-324 L. 92: Entire section added, p. 2261, § 1, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-325 L. 92: Entire section added, p. 2261, § 1, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-326 L. 92: Entire section added, p. 2262, § 1, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-327 L. 92: Entire section added, p. 2262, § 1, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-329 L. 92: Entire section added, p. 2263, § 1, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-330 L. 92: Entire section added, p. 2263, § 1, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-340 L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1801, § 1, effective June 23. L. 2024: Entire section amended, (HB 24-1450), ch. 490, p. 3424, § 77, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-341 L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1801, § 1, effective June 23. https://library.partnertax.ai/us-co/stat/39-22-342 L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1801, § 1, effective June 23. https://library.partnertax.ai/us-co/stat/39-22-343 L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1802, § 1, effective June 23. L. 2022: (1) amended, (SB 22-124), ch. 164, p. 1018, § 2, effective May 16. https://library.partnertax.ai/us-co/stat/39-22-344 L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1802, § 1, effective June 23. L. 2022: IP(1), (2), and (3) amended, (SB 22-124), ch. 164, p. 1019, § 3, effective May 16. L. 2023: (5) amended, (HB 23-1277), ch. 290, p. 1755, § 8, effective January 1, 2024. https://library.partnertax.ai/us-co/stat/39-22-345 L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1803, § 1, effective June 23. L. 2022: Entire section amended, (SB 22-124), ch. 164, p. 1020, § 4, effective May 16. https://library.partnertax.ai/us-co/stat/39-22-346 L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1804, § 1, effective June 23. L. 2022: Entire section amended, (SB 22-124), ch. 164, p. 1020, § 5, effective May 16. https://library.partnertax.ai/us-co/stat/39-22-347 L. 2022: Entire section added, (SB 22-124), ch. 164, p. 1020, § 6, effective May 16. https://library.partnertax.ai/us-co/stat/39-22-401 L. 64: R&RE, pp. 656, 771, §§ 14, 1. C.R.S. 1963: § 138-1-45. L. 78: (1)(a) amended, p. 485, § 8, effective May 5. L. 87: Entire section R&RE, p. 1444, § 12, effective June 22. https://library.partnertax.ai/us-co/stat/39-22-402 L. 64: R&RE, p. 772, § 1. C.R.S. 1963: § 138-1-46. L. 67: p. 850, §§ 1, 2. L. 77: (2) amended, p. 1784, § 3, effective May 19. L. 87: (1)(a) and (2) amended and (1)(b) repealed, pp. 1444, 1457, §§ 13, 31, effective June 22. https://library.partnertax.ai/us-co/stat/39-22-403 L. 64: R&RE, p. 773, § 1. C.R.S. 1963: § 138-1-47. L. 87: IP(1), (1)(b), and (1)(c) amended and (1)(d) repealed, pp. 1444, 1457, §§ 14, 31, effective June 22. L. 88: Entire section R&RE, p. 1314, § 8, effective May 29. https://library.partnertax.ai/us-co/stat/39-22-404 L. 64: R&RE, p. 774, § 1. C.R.S. 1963: § 138-1-48. L. 87: IP(1), (1)(a), (1)(b), (1)(c)(I), and (2) amended, p. 1445, § 15, effective June 22. L. 88: IP(1), (1)(a), and (1)(b) amended, p. 1314, § 9, effective May 29. https://library.partnertax.ai/us-co/stat/39-22-407 L. 64: R&RE, p. 775, § 1. C.R.S. 1963: § 138-1-51. L. 83: Entire section amended, p. 1515, § 10, effective January 1, 1984. L. 87: Entire section amended, p. 1446, § 16, effective June 22. https://library.partnertax.ai/us-co/stat/39-22-501 L. 64: R&RE, p. 776, § 1. C.R.S. 1963: § 138-1-56. L. 2009: Entire section amended, (HB 09-1093), ch. 75, p. 269, § 2, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-503 L. 64: R&RE, p. 777, § 1. C.R.S. 1963: § 138-1-58. L. 91: Entire section amended, p. 1986, § 2, effective April 20. L. 2009: Entire section amended, (HB 09-1093), ch. 75, p. 269, § 3, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-504 L. 64: R&RE, p. 777, § 1. C.R.S. 1963: § 138-1-59. L. 77: (5) added, p. 1795, § 2, effective May 26. L. 83: (1) amended and (2), (3), and (5)(a) repealed, p. 2097, §§ 4, 5, effective January 1, 1984. L. 87: (6) added, p. 1458, § 1, effective May 4; entire section R&RE, p. 1446, § 17, effective June 22. L. 88: (5) added, p. 1315, § 10, effective May 29. L. 2008: (5) amended, p. 966, § 10, effective January 1, 2009. L. 2010: (6) added, (HB 10-1199), ch. 13, p. 67, § 2, effective February 24. L. 20 https://library.partnertax.ai/us-co/stat/39-22-504.5 L. 86: Entire section added, p. 1121, § 1, effective June 23. L. 94: Entire section amended, p. 2840, § 6, effective January 1, 1995. https://library.partnertax.ai/us-co/stat/39-22-504.6 L. 86: Entire section added, p. 1121, § 1, effective June 23. L. 88: (4) amended, p. 419, § 16, effective April 11. L. 89: (4) amended, p. 622, § 19, effective July 1. L. 94: Entire section amended, p. 2840, § 7, effective January 1, 1995. L. 2000: (3.5) amended, p. 172, § 2, effective January 1, 2001. https://library.partnertax.ai/us-co/stat/39-22-504.7 L. 86: Entire section added, p. 1122, § 1, effective May 23. L. 94: Entire section amended, p. 2841, § 8, effective January 1, 1995. L. 2024: (1) and (2)(e) amended and (8) added, (HB 24-1036), ch. 373, p. 2527, § 10, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-507.5 L. 79: Entire section added, p. 1441, § 28, effective July 3. L. 80: (10) added, p. 724, § 18, effective May 1. L. 81: (11) added, p. 1871, § 3, effective June 29. L. 82: (1)(b) amended, p. 565, § 1, effective March 17. L. 83: (9) amended, p. 1514, § 8, effective May 26. L. 86: (1)(b) amended, p. 1124, § 1, effective April 3; (12) added, p. 1142, § 2, effective July 1. L. 87: (1)(b), (5), and (8) amended, (1.5) added, and (4), (10), and (11) repealed, pp. 1447, 1457, §§ 18, 31, effective June 22 https://library.partnertax.ai/us-co/stat/39-22-507.6 L. 87: Entire section added, p. 1447, § 19, effective June 22. L. 91: (1)(b) amended, p. 1988, § 6, effective April 20. L. 2007: (3) amended, p. 352, § 8, effective August 3. L. 2022: IP(1) amended and (7) added, (HB 22-1025), ch. 145, p. 946, § 7, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-509 L. 79: Entire section added, p. 1561, § 27, effective June 20. L. 80: IP(1) amended, p. 728, § 28, effective May 1. L. 87: IP(1) amended, p. 1448, § 21, effective June 22. L. 2004: (1)(a) amended, p. 905, § 30, effective May 21. L. 2022: Entire section amended, (HB 22-1026), ch. 393, p. 2773, § 1, effective January 1, 2023. L. 2024: (3)(a), (3)(b), and (6) amended, (HB 24-1036), ch. 373, pp. 2538, 2535, §§ 41, 33, effective August 7. L. 2025: (2)(d) amended, (HB 25-1296), ch. 202, p. 913, § 7, e https://library.partnertax.ai/us-co/stat/39-22-514 L. 90: Entire section added, p. 1730, § 1, effective April 20. L. 94: (1)(a) and (6)(a) amended, p. 1369, § 1, effective May 25. L. 98: (11.5) added, p. 1347, § 82, effective June 1. L. 99: IP(1)(a), (2), IP(3)(a), (3)(a)(I), (4), (6), (7)(a), (10)(a), and (11)(a) amended, p. 1278, § 1, effective June 3. L. 2008: IP(1)(a), (6)(a)(I), IP(6)(a)(II), (6)(a)(III), and (10)(a) amended and (11.7) added, p. 2266, § 1, effective August 5. L. 2009: (11.7)(a) amended, (SB 09-228), ch. 410, p. 2265, § 19, https://library.partnertax.ai/us-co/stat/39-22-514.5 L. 2014: Entire section added, (HB 14-1311), ch. 183, p. 670, § 1, effective May 14. L. 2015: (2)(j) amended, (HB 15-1307), ch. 218, p. 804, § 1, effective August 5. L. 2018: Entire section amended, (HB 18-1190), ch. 344, p. 2046, § 1, effective May 30; (5.5)(a)(III) and (8)(c)(IV)(A) added, (HB 18-1190), ch. 344, p. 2046, § 1, effective January 1, 2020. L. 2019: (7)(a.5) amended, (SB 19-241), ch. 390, p. 3477, § 55, effective August 2. L. 2024: (2)(j)(I), (2)(l)(I), (2)(n), (3), IP(5)(a), (5.5) https://library.partnertax.ai/us-co/stat/39-22-516.7 L. 2013: Entire section added, (HB 13-1247), ch. 226, p. 1067, § 2, effective May 15. L. 2014: (1)(h), (1)(i), (1)(j), (1)(n), (2)(a), (2)(d), (4)(e), (4)(f), (4)(g), and (6) amended and (2)(a.5) added, (HB 14-1326), ch. 357, p. 1674, § 3, effective June 6; (1)(a)(I)(A) amended, (HB 14-1326), ch. 357, p. 1677, § 4, effective December 31, 2019. L. 2016: (1)(k.5), (1)(r.3), (2)(a.3), (2)(e), (9), and (10) added and (1)(r), (2)(a), (2)(c), (3), (4)(a), (4)(b), (4)(c), (4)(d), and (8) amended, (HB 1 https://library.partnertax.ai/us-co/stat/39-22-516.8 L. 2014: Entire section added, (HB 14-1326), ch. 357, p. 1664, § 2, effective June 6. L. 2016: (1)(r.5), (1)(bb.3), (2.3), (2.5), (3.5), (4.3), (4.5), (5.5), (8.3), (8.5), (9.5), (11.6), (13.5), (17), and (18) added and (1)(ee), (2), (3), (4), (5), (8), (9), (11.5), and (16) amended, (HB 16-1332), ch. 237, p. 960, § 2, effective June 6. L. 2019: (1)(h), (1)(i), (1)(r)(III), (8.3), (8.5), and (18) amended, (HB 19-1159), ch. 386, p. 3445, § 3, effective August 2. L. 2020: (15) amended, (HB 20-1402 https://library.partnertax.ai/us-co/stat/39-22-517 L. 92: Entire section added, p. 2245, § 1, effective June 5. L. 96: (1) amended, p. 267, § 22, effective July 1. L. 2022: (1) and (2) amended, (HB 22-1295), ch. 123, p. 868, § 130, effective July 1; (1) and (2) amended, (HB 22-1025), ch. 145, p. 947, § 10, effective January 1, 2023. L. 2024: (1) and (2) amended and (4) added, (HB 24-1036), ch. 373, p. 2527, § 11, effective August 7. L. 2025: (1), (2), and (4) amended, (HB 25-1296), ch. 202, p. 913, § 9, effective May 16. https://library.partnertax.ai/us-co/stat/39-22-518 L. 94: Entire section added, p. 1104, § 1, effective May 9. L. 99: (2)(b)(I) and (2)(b)(II)(B) amended and (5), (6), and (7) added, p. 1284, § 1, effective August 4. L. 2000: (2)(b)(I), (5)(a), (5)(b)(I), (5)(b)(II), (5)(b)(V), (5)(b)(VI), (6), and (7) amended and (5)(c) and (5)(d) added, pp. 1456, 1459, §§ 1, 2, effective August 2. L. 2001: (7) amended, p. 1280, § 55, effective June 5; (5)(a), (5)(b)(I), (5)(b)(II), and (5)(b)(VI) amended, p. 394, § 5, effective August 8. L. 2009: (2)(b)(I)(A) https://library.partnertax.ai/us-co/stat/39-22-520 L. 97: Entire section added, p. 1395, § 1, effective June 3. L. 2008: (2)(b)(II)(C) amended, p. 1482, § 27, effective May 28. L. 2017: (2)(b)(II)(C) amended, (HB 17-1239), ch. 261, p. 1207, § 19, effective August 9. L. 2024: (2)(a) amended and (4) added, (HB 24-1439), ch. 163, p. 775, § 2, effective May 10; (2)(a) amended and (4) added, (HB 24-1036), ch. 373, p. 2528, § 12, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-521 L. 97: Entire section added, p. 1245, § 52, effective July 1. L. 2024: IP(1) amended and (4) added, (HB 24-1036), ch. 373, p. 2528, § 13, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-522 L. 99: Entire section added, p. 976, § 1, effective August 4. L. 2000: (4), (5), and (6) amended and (7) and (8) added, p. 894, § 1, effective August 2. L. 2001: (1), (2), (3), (4), and (5)(b)(III) amended, p. 395, § 6, effective August 8; (1), (2), (3), (4), (5)(b)(III), (6), (7)(a), (7)(b) amended and (7)(e) and (7)(f) added, p. 901, § 1, effective January 1, 2003. L. 2002: (2) amended and (9) added, p. 510, § 1, effective August 7; (2) amended and (9) added, p. 511, § 2, effective January 1, https://library.partnertax.ai/us-co/stat/39-22-522.5 L. 2011: Entire section added, (HB 11-1300), ch. 193, p. 741, § 1, effective May 19. L. 2013: (5)(e) and (12) amended, (SB 13-221), ch. 251, p. 1334, § 10, effective August 7. L. 2014: (8), (12)(a)(II), and (12)(a)(III) amended, (SB 14-117), ch. 385, p. 1922, § 9, effective July 1. L. 2017: (12) and (13) repealed, (HB 17-1137), ch. 45, p. 134, § 6, effective August 9. L. 2018: (8) repealed, (HB 18-1291), ch. 273, p. 1692, § 7, effective May 29. https://library.partnertax.ai/us-co/stat/39-22-526 L. 2000: Entire section added, p. 891, § 2, effective January 1, 2001. L. 2005: IP(1) and (4) amended, p. 1471, § 1, effective June 7. L. 2014: Entire section R&RE, (SB 14-073), ch. 213, p. 793, § 1, effective August 6. L. 2022: IP(1)(a), (1)(b), (1)(c), IP(1)(d), (1)(d)(III), (1)(d)(VII), (1)(d)(VIII), IP(2)(a), (2)(b), IP(2)(c), (2)(c)(II), (2)(c)(VI), (2)(c)(VII), (2)(d), (3), and (4) amended, (1)(d)(V), (1)(d)(IX), (1)(d)(X), (2)(c)(IV), and (2)(c)(VIII) repealed, and (3.5) added, (HB 22-139 https://library.partnertax.ai/us-co/stat/39-22-529 Referred 2006: Entire section added, L. 2006, 1st Ex. Sess., p. 2, § 3, effective December 31. https://library.partnertax.ai/us-co/stat/39-22-531 L. 2009: Entire section added, (HB 09-1001), ch. 220, p. 995, § 1, effective August 5. L. 2013: (1)(d), (2), IP(10), and (13) amended, (HB 13-1287), ch. 212, p. 888, § 1, effective May 13. L. 2014: (1)(d), (2), (3)(a)(I), (3)(a)(III), (3)(b)(III), and (13) amended and (3)(b)(IV) added, (HB 14-1014), ch. 216, p. 810, § 1, effective May 16. L. 2015: (1)(h.3), (1)(h.5), and (3)(a)(I)(C) added and IP(3)(a), (3)(a)(I)(A), (3)(a)(III)(B), IP(3)(b), IP(3)(b)(II), and IP(3)(b)(IV) amended, (HB 15-1366), https://library.partnertax.ai/us-co/stat/39-22-532 L. 2009: Entire section added, (HB 09-1105), ch. 378, p. 2059, § 4, effective September 1. L. 2011: (4) amended, (HB 11-1045), ch. 209, p. 907, § 3, effective May 23. L. 2014: (1)(a), (2) to (4), and (6) amended, (HB 14-1012), ch. 274, p. 1102, § 3, effective May 29. L. 2022: (5) repealed and (7) added, (HB 22-1149), ch. 358, p. 2571, § 2, effective August 10. L. 2025: (7) amended, (HB 25-1157), ch. 213, p. 966, § 2, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-535 L. 2013: Entire section added, (SB 13-170), ch. 254, p. 1347, § 4, effective May 23. L. 2019: (1) amended, (SB 19-241), ch. 390, p. 3477, § 56, effective August 2. L. 2022: (1) amended, (SB 22-217), ch. 378, p. 2683, § 7, effective August 10. L. 2024: (1) amended, (HB 24-1360), ch. 324, p. 2167, § 10, effective July 1; (1) amended and (3) added, (HB 24-1036), ch. 373, p. 2528, § 14, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-537.5 L. 2017: Entire section added, (SB 17-267), ch. 267, p. 1469, § 26, effective May 30. L. 2025: (3)(a) amended and (5) added, (HB 25-1296), ch. 202, p. 914, § 10, effective May 16. https://library.partnertax.ai/us-co/stat/39-22-538 L. 2016: Entire section added, (HB 16-1142), ch. 229, p. 891, § 1, effective August 10. L. 2017: (2)(e) amended, (SB 17-294), ch. 264, p. 1418, § 119, effective May 25. L. 2019: (2)(e), (3)(a), and (3)(b)(II) amended and (8) repealed, (HB 19-1088), ch. 363, p. 3355, § 1, effective August 2. L. 2022: (1), (2)(d), (2)(e), (2)(f), (2)(g), (3), and (4) amended, (2)(c) repealed, and (2)(c.5) added, (HB 22-1005), ch. 299, p. 2137, § 1, effective August 10. L. 2024: (3)(a) and (3)(b)(I) amended, (HB 24 https://library.partnertax.ai/us-co/stat/39-22-539 L. 2018: Entire section added, (HB 18-1217), ch. 287, p. 1777, § 2, effective August 8. L. 2020: (3) and (7) amended, (HB 20-1109), ch. 182, p. 837, § 2, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-540 L. 2018: Entire section added, (HB 18-1202), ch. 310, p. 1869, § 2, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-541 L. 2018: Entire section added, (HB 18-1267), ch. 345, p. 2061, § 1, effective August 8. L. 2019: (2)(a), (2)(d), (3)(a)(I), (3)(b)(II), and (4) amended, (HB 19-1135), ch. 107, p. 381, § 1, effective August 2. L. 2023: (1), (3)(a)(I), (4), IP(5), and (6) amended, (SB 23-196), ch. 280, p. 1657, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-542 L. 2021: Entire section added, (HB 21-1311), ch. 298, p. 1780, § 9, effective June 23. L. 2023: (2), (3)(a), (3)(b), (4), (5)(a)(III), (6)(a), (7), (8), (10), and IP(11) amended and (3)(a.5), (3)(d), (5)(a)(V), and (5)(a)(VI) added, (HB 23-1081), ch. 244, p. 1309, § 1, effective August 7. L. 2025: (1)(a)(I), (1)(a)(III), (2)(a)(II), (2)(e), (2)(j)(II), (2)(j)(III), IP(3)(a), (3)(a.5)(I), (3)(c), (3)(d), (4), (5)(a)(V), (5)(a)(VI), (6)(a)(I), (8), (10), IP(11), and (14) amended, (2)(c.5), (2)(j.5 https://library.partnertax.ai/us-co/stat/39-22-542.5 L. 2024: Entire section added, (HB 24-1157), ch. 370, p. 2488, § 3, effective August 7. L. 2025: IP(2)(a), (2)(d)(II), (2)(d)(III), and (2)(f) amended and (2)(d)(I) repealed, (HB 25-1021), ch. 311, p. 1626, § 4, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-543 L. 2022: Entire section added, (HB 22-1007), ch. 343, p. 2458, § 3, effective June 3. L. 2024: (2)(a) and (4) amended, (HB 24-1036), ch. 373, p. 2535, § 32, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-544 L. 2022: Entire section added, (HB 22-1205), ch. 436, p. 3071, § 2, effective August 10. L. 2024: (2)(b) repealed, (3), (4), and (6) amended, and (4.5) added, (HB 24-1052), ch. 473, p. 3322, § 2, effective August 7. L. 2025: (4)(c) amended, (HB 25-1296), ch. 202, p. 914, § 11, effective May 16. https://library.partnertax.ai/us-co/stat/39-22-545 L. 2022: Entire section added, (SB 22-051), ch. 333, p. 2346, § 2, effective August 10. L. 2023: (3)(a) amended, (HB 23-1272), ch. 167, p. 775, § 4, effective May 11. https://library.partnertax.ai/us-co/stat/39-22-546 L. 2022: Entire section added, (SB 22-051), ch. 333, p. 2346, § 2, effective August 10. L. 2025: (3)(a) and (7) amended, (SB 25-026), ch. 362, p. 1963, § 2, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-547 L. 2022: Entire section added, (HB 22-1010), ch. 347, p. 2475, § 2, effective August 10. L. 2023: (2)(e) amended, (HB 23-1301), ch. 303, p. 1844, § 86, effective August 7. L. 2024: (2)(d) amended, (HB 24-1450), ch. 490, p. 3426, § 82, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-548 L. 2022: Entire section added, (HB 22-1083), ch. 286, p. 2046, § 1, effective August 10. L. 2024: (3)(c) and (5)(f)(I) amended, (SB 24-016), ch. 476, p. 3337, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-549 L. 2023: Entire section added, (HB 23-1008), ch. 338, p. 2029, § 5, effective August 7. https://library.partnertax.ai/us-co/stat/39-21-115 L. 69: p. 1144, § 1. C.R.S. 1963: § 138-9-18. L. 2001: (4) added, p. 780, § 14, effective June 1. L. 2009: (4) repealed, (HB 09-1053), ch. 159, p. 692, § 17, effective August 5. https://library.partnertax.ai/us-co/stat/39-21-116 L. 65: p. 1146, § 2. C.R.S. 1963: § 138-9-14. L. 75: (1) amended, p. 1485, § 1, effective July 1. L. 77: Entire section amended, p. 1776, § 1, effective July 1. L. 90: Entire section amended, p. 451, § 30, effective April 18. https://library.partnertax.ai/us-co/stat/39-21-116.5 L. 77: Entire section amended, p. 1777, § 2, effective July 1. L. 85: Entire section amended, p. 1253, § 3, effective January 1, 1986. L. 90: Entire section amended, p. 452, § 31, effective April 18. L. 2020, 1st Ex. Sess.: Entire section amended, (HB 20B-1004), ch. 3, p. 25, § 6, effective December 7. https://library.partnertax.ai/us-co/stat/39-21-117 L. 65: p. 1150, § 4. C.R.S. 1963: § 138-9-16. https://library.partnertax.ai/us-co/stat/39-21-118 L. 77: Entire section added, p. 1773, § 2, effective July 1. L. 85: Entire section R&RE, p. 1253, § 4, effective January 1, 1986. L. 89: (1), (2), (4), and (5) amended, p. 852, § 144, effective July 1. L. 2002: (1), (2), (4), and (5) amended, p. 1556, § 348, effective October 1. L. 2011: (2) amended and (2.5) added, (HB 11-1265), ch. 228, p. 977, § 2, effective May 27. L. 2020, 1st Ex. Sess.: (2) amended, (HB 20B-1004), ch. 3, p. 25, § 7, effective December 7. L. 2023: (1) amended, (HB 23-1293), https://library.partnertax.ai/us-co/stat/39-21-119 L. 77: Entire section added, p. 1404, § 3, effective July 1. L. 82: (1)(a) amended, p. 559, § 3, effective April 6. L. 93: (4) added, p. 429, § 2, effective April 19. L. 2001: (1)(a) amended, p. 780, § 15, effective June 1. L. 2009: (1)(a) amended, (HB 09-1053), ch. 159, p. 693, § 18, effective August 5. L. 2021: (1)(a) amended, (HB 21-1157), ch. 118, p. 454, § 1, effective September 7. L. 2023: (4) amended, (SB 23-208), ch. 357, p. 2140, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-21-119.5 L. 2019: Entire section added, (HB 19-1256), ch. 395, p. 3510, § 1, effective August 2. L. 2020: (2)(s) amended, (HB 20-1293), ch. 267, p. 1298, § 15, effective July 10; (2)(c) and (4)(e) amended, (2)(j) and (2)(k) repealed, and (4)(g), (4)(h), and (4)(i) added, (HB 20-1175), ch. 88, p. 355, § 2, effective September 14; (1), (4)(e), and (4)(f) amended and (4)(j) added, (HB 20-1427), ch. 248, p. 1211, § 24, effective January 1, 2021. L. 2021: (2)(i), (2)(s), (2)(t), (4)(d), (4)(i), and (4)(j) ame https://library.partnertax.ai/us-co/stat/39-21-120 L. 93: Entire section added, p. 428, § 1, effective April 19. L. 2001: (1) amended, p. 781, § 16, effective June 1. L. 2009: (1) amended, (HB 09-1053), ch. 159, p. 693, § 19, effective August 5. L. 2019: (1) amended, (SB 19-241), ch. 390, p. 3475, § 49, effective August 2; (1) amended, (HB 19-1256), ch. 395, p. 3514, § 2, effective August 2. L. 2021: (1) amended, (HB 21-1157), ch. 118, p. 454, § 2, effective September 7. https://library.partnertax.ai/us-co/stat/39-21-121 L. 2005: Entire section added, p. 701, § 6, effective August 8. L. 2019: (1)(a), (2), (3), and (5) amended, (SB 19-088), ch. 110, p. 471, § 20, effective July 1, 2020. https://library.partnertax.ai/us-co/stat/39-21-301 L. 2011: Entire part added, (SB 11-184), ch. 290, p. 1348, § 3, effective June 3. L. 2016: (3) added, (SB 16-203), ch. 211, p. 816, § 1, effective August 10. https://library.partnertax.ai/us-co/stat/39-21-302 L. 2011: Entire part added, (SB 11-184), ch. 290, p. 1348, § 3, effective June 3. L. 2016: (1.3) and (1.5) added, (SB 16-203), ch. 211, p. 817, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-21-303 L. 2011: Entire part added, (SB 11-184), ch. 290, p. 1349, § 3, effective June 3. L. 2014: (6) repealed, (HB 14-1018), ch. 35, p. 190, § 1, effective August 6. L. 2024: (3)(b) repealed and (4) amended, (HB 24-1036), ch. 373, p. 2533, § 29, effective August 7. https://library.partnertax.ai/us-co/stat/39-21-304 L. 2011: Entire part added, (SB 11-184), ch. 290, p. 1351, § 3, effective June 3. L. 2020: Entire section amended, (SB 20-021), ch. 185, p. 850, § 1, effective September 14. https://library.partnertax.ai/us-co/stat/39-21-305 L. 2016: Entire section added, (SB 16-203), ch. 211, p. 817, § 3, effective August 10. L. 2024: (1)(c.5) added and (1)(d) and (1)(e) amended, (HB 24-1053), ch. 375, p. 2544, § 1, effective June 4. https://library.partnertax.ai/us-co/stat/39-21-306 L. 2024: Entire section added, (HB 24-1053), ch. 375, p. 2545, § 2, effective June 4. https://library.partnertax.ai/us-co/stat/39-21-401 L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3365, § 1, effective July 7. https://library.partnertax.ai/us-co/stat/39-21-402 L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3366, § 1, effective July 7. https://library.partnertax.ai/us-co/stat/39-21-403 L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3366, § 1, effective July 7. L. 2024: (2)(c)(I) amended, (HB 24-1053), ch. 375, p. 2546, § 3, effective June 4. L. 2025: (2)(a)(I), (2)(d), and (2)(e) amended, (SB 25-199), ch. 149, p. 568, § 9, effective April 30. https://library.partnertax.ai/us-co/stat/39-21-404 L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3368, § 1, effective July 7. L. 2024: (2)(c) added, (HB 24-1053), ch. 375, p. 2547, § 4, effective June 4. https://library.partnertax.ai/us-co/stat/39-21-405 L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3373, § 1, effective July 7. L. 2024: Entire section amended, (HB 24-1053), ch. 375, p. 2547, § 5, effective June 4. https://library.partnertax.ai/us-co/stat/39-22-101 L. 87: Entire part R&RE, p. 1426, § 2, effective June 22. https://library.partnertax.ai/us-co/stat/39-22-102 L. 87: Entire part R&RE, p. 1426, § 2, effective June 22. https://library.partnertax.ai/us-co/stat/39-22-103 L. 87: Entire part R&RE, p. 1426, § 2, effective June 22. L. 90: (5.5) and (8.5) added and (6) and (9) amended, p. 453, § 32, effective April 18. L. 92: (2.5), (5.3), and (10.5) added and (11) amended, p. 2265, § 4, effective April 16. L. 94: (5.8) added, p. 2839, § 1, effective January 1, 1995. L. 95: (2.5), (5.5), and (8.5) amended, p. 816, § 40, effective May 24. L. 96: (5.6) added, p. 335, § 1, effective April 16. L. 2000: (8) amended, p. 1298, § 1, effective January 1, 2001. L. 2002: (10.8) https://library.partnertax.ai/us-co/stat/39-22-104 L. 87: Entire part R&RE, p. 1427, § 2, effective June 22. L. 88: (1), (3)(b), and (4)(f) amended, p. 1311, § 2, effective May 29. L. 89: (4)(f) amended and (4)(g) repealed, pp. 1504, 1506, §§ 1, 3, effective June 10. L. 90: (4)(a.5) added, p. 699, § 2, effective May 31. L. 92: (3)(d) added, p. 555, § 37, effective May 28; (3)(e) added, p. 2279, § 2, effective June 1. L. 94: (3)(f) and (4)(h) added, p. 2839, §§ 2, 3, effective January 1, 1995. L. 97: (3)(e)(I) amended, p. 304, § 20, effective Jul https://library.partnertax.ai/us-co/stat/39-22-104.5 L. 94: Entire section added, p. 745, § 2, effective January 1, 1995; entire section amended, p. 1651, § 97, effective January 1, 1995. L. 2013: Entire section amended, (HB 13-1266), ch. 217, p. 994, § 69, effective May 13. L. 2024: Entire section amended, (HB 24-1036), ch. 373, p. 2525, § 3, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-104.6 L. 94: Entire section added, p. 745, § 4, effective January 1, 1995. L. 97: Entire section amended, p. 643, § 10, effective May 1. L. 2024: Entire section amended, (HB 24-1036), ch. 373, p. 2526, § 8, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-105 L. 87: Entire part R&RE, p. 1429, § 2, effective June 22. L. 88: Entire section R&RE, p. 1312, § 3, effective May 29. L. 2000: IP(1), (3), and (4) amended and (1.5) added, p. 1413, § 2, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-106 L. 87: Entire part R&RE, p. 1430, § 2, effective June 22. https://library.partnertax.ai/us-co/stat/39-22-107 L. 87: Entire part R&RE, p. 1430, § 2, effective June 22. L. 88: (3) repealed, p. 1317, § 17, effective May 29. L. 2014: (1) and (2) amended, (SB 14-019), ch. 10, p. 98, § 3, effective February 27. https://library.partnertax.ai/us-co/stat/39-22-107.5 L. 2001: Entire section added, p. 37, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-108 L. 87: Entire part R&RE, p. 1430, § 2, effective June 22. L. 88: (2)(a) and (2)(b) amended and (2)(c) added, p. 1313, § 4, effective May 29. https://library.partnertax.ai/us-co/stat/39-22-108.5 L. 2006: Entire section added, p. 1163, § 1, effective May 25. https://library.partnertax.ai/us-co/stat/39-22-109 L. 87: Entire part R&RE, p. 1431, § 2, effective June 22. L. 88: (1), IP(2)(a), and (2)(b) R&RE and (3)(c) repealed, pp. 1313, 1317, §§ 5, 17, effective May 29. L. 90: (2)(a)(III) amended, p. 453, § 33, effective April 18. L. 2008: (4) amended, p. 954, § 5, effective January 1, 2009. L. 2014: (3)(a) and (3)(b) amended, (SB 14-019), ch. 10, p. 99, § 5, effective February 27. L. 2019: (4) amended, (SB 19-241), ch. 390, p. 3476, § 50, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-110 L. 87: Entire part R&RE, p. 1432, § 2, effective June 22. L. 88: (1) R&RE and (3) repealed, pp. 1314, 1317, §§ 6, 17, effective May 29. L. 92: (4) added, p. 2266, § 5, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-110.5 L. 2015: Entire section added, (HB 15-1181), ch. 233, p. 864, § 3, effective August 5. L. 2019: (2) added, (SB 19-029), ch. 34, p. 109, § 1, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-111 L. 87: Entire part R&RE, p. 1432, § 2, effective June 22. https://library.partnertax.ai/us-co/stat/39-22-112 L. 87: Entire part R&RE, p. 1433, § 2, effective June 22. L. 2021: (1) amended, (HB 21-1311), ch. 298, p. 1785, § 10, effective June 23. https://library.partnertax.ai/us-co/stat/39-22-114.5 L. 89: Entire section added, p. 1182, § 3, effective July 1. L. 2022: (1) amended and (4) added, (HB 22-1025), ch. 145, p. 945, § 3, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-116 L. 87: Entire part R&RE, p. 1436, § 2, effective June 22. L. 88: (1) amended and (3) repealed, pp. 1314, 1317, §§ 7, 17, effective May 29. https://library.partnertax.ai/us-co/stat/39-22-119 L. 96: Entire section added, p. 1096, § 1, effective May 30. L. 98: (1.5) added and (2) to (4) amended, p. 1373, § 1, effective June 2. L. 2000: (2) and (3) amended and (5), (6), (7), (8), and (9) added, p. 675, § 1, effective May 23. L. 2010: (1.5), (5), (6), (7), (8), and (9) repealed and (2) and (3) amended, (SB 10-212), ch. 412, pp. 2032, 2035, §§ 1, 8, effective July 1. L. 2018: IP(1)(a), (2), and (3) amended and (1.7) added, (HB 18-1208), ch. 227, p. 1437, § 1, effective August 8. L. 2022: https://library.partnertax.ai/us-co/stat/39-22-119.5 L. 2014: Entire section added, (HB 14-1072), ch. 258, p. 1026, § 1, effective August 6. L. 2017: (1)(b), IP(3)(a), and (7) amended and (3)(a.5) added, (HB 17-1002), ch. 315, p. 1693, § 1, effective August 9. L. 2019: IP(3)(a) amended and (3)(a.5) and (7) repealed, (HB 19-1013), ch. 177, p. 2026, § 1, effective August 2. L. 2024: IP(3)(a) amended and (8) added, (HB 24-1134), ch. 172, p. 928, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-121 L. 98: Entire section added, p. 1370, § 1, effective August 5. L. 2000: (1) amended and (1.5) added, p. 678, § 2, effective May 23. L. 2004: (1.7) added and (2)(a) and (7) amended, p. 84, § 1, effective March 9. L. 2008: (2)(a) and (7) amended and (6.5) and (6.7) added, p. 2269, § 1, effective August 5. L. 2009: (6.7)(a) amended, (SB 09-228), ch. 410, p. 2265, § 18, effective July 1. L. 2011: (1.5) and (6.7) amended, (HB 11-1014), ch. 247, p. 1080, § 1, effective August 10. L. 2012: (6.5) amende https://library.partnertax.ai/us-co/stat/39-22-122 L. 99: Entire section added, p. 1362, § 1, effective August 4. L. 2001: (2)(c) amended, p. 393, § 3, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-123 L. 99: Entire section added, p. 1327, § 1, effective June 3. L. 2000: (1) amended and (3.5) added, p. 1407, § 1, effective August 2. L. 2013: (6) added, (SB 13-001), ch. 381, p. 2227, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-123.5 L. 2013: Entire section added, (SB 13-001), ch. 381, p. 2227, § 3, effective August 7. L. 2020: (1)(h) and (2) amended, (2.5) added, and (3) repealed, (HB 20-1420), ch. 277, p. 1360, § 5, effective July 11. L. 2021: (2.5)(a) amended and (2.5)(c) repealed, (HB 21-1002), ch. 5, p. 31, § 2, effective January 21; (2)(b) and (2.5)(b) amended and (2)(c), (2.5)(d), and (2.7) added, (HB 21-1311), ch. 298, p. 1772, § 4, effective June 23. L. 2023: (2)(a), (2)(c)(I), (2.5)(a), (2.5)(d)(I), and (2.7)(b)(I) https://library.partnertax.ai/us-co/stat/39-22-123.7 L. 2024: Entire section added, (HB 24-1288), ch. 173, p. 942, § 2, effective August 7. L. 2025: IP(5) amended, (SB 25-300), ch. 428, p. 2456, § 56, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-129 L. 2013: Entire section added, (SB 13-001), ch. 381, p. 2229, § 4, effective August 7. L. 2021: (3)(a) and (4) amended and (3.5) added, (HB 21-1311), ch. 298, p. 1773, § 5, effective June 23. L. 2023: (1)(b), (2)(a), (3)(a), (3.5)(a), and IP(4) amended and (4.5), (8), and (9) added, (HB 23-1112), ch. 445, p. 2623, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-130 L. 2024: Entire section added, (HB 24-1311), ch. 293, p. 1993, § 1, effective August 7. L. 2025: (2)(b)(II)(C) amended, (HB 25-1335), ch. 410, p. 2330, § 2, effective June 3. https://library.partnertax.ai/us-co/stat/39-22-201 L. 64: R&RE, p. 766, § 1. C.R.S. 1963: § 138-1-25. L. 67: p. 849, § 1. L. 87: Entire section amended, p. 1437, § 3, effective June 22. https://library.partnertax.ai/us-co/stat/39-22-202 L. 64: R&RE, p. 766, § 1. C.R.S. 1963: § 138-1-26. L. 87: (1) amended, p. 1437, § 4, effective June 22. L. 2022: (4) added, (SB 22-124), ch. 164, p. 1018, § 1, effective May 16. https://library.partnertax.ai/us-co/stat/39-22-203 L. 64: R&RE, p. 767, § 1. C.R.S. 1963: § 138-1-27. L. 83: (1)(b) amended, p. 1513, § 5, effective January 1, 1984. L. 87: (1)(a), IP(2), and (2)(c) amended and (1)(b) and (3) repealed, pp. 1437, 1457, §§ 5, 31, effective June 22. L. 93: (1)(a) amended, p. 1319, § 1, effective June 6. L. 2008: (1)(a) amended, p. 954, § 6, effective January 1, 2009. L. 2019: (1)(a) amended, (SB 19-241), ch. 390, p. 3476, § 51, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-204 L. 64: R&RE, p. 768, § 1. C.R.S. 1963: § 138-1-28. L. 87: Entire section amended, p. 1438, § 6, effective June 22. https://library.partnertax.ai/us-co/stat/39-22-206 L. 93: Entire section added, p. 1320, § 3, effective June 6. L. 95: Entire section amended, p. 818, § 45, effective May 24. https://library.partnertax.ai/us-co/stat/39-22-300.1 L. 92: Entire section added, p. 2266, § 6, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-301 L. 64: R&RE, p. 768, § 1. C.R.S. 1963: § 138-1-35. L. 69: p. 1129, § 2. L. 81: (1) amended, (1.1), (1.2), (1.3), (1.4), and (1.5) added, p. 1872, § 9, effective June 29. L. 82: (3) added, p. 564, § 2, effective April 22. L. 83: (1) and (1.1) to (1.5) amended, p. 1516, § 2, effective March 22; (1) and (1.3) to (1.5) amended, p. 2096, § 3, effective October 13. L. 85: (1) and (1.3) to (1.5) amended, p. 1265, § 3, effective May 30. L. 86: (1) amended, (1.3) and (1.4) R&RE, and (1.5) repealed, pp. 1 https://library.partnertax.ai/us-co/stat/39-22-302 L. 64: R&RE, p. 768, § 1. C.R.S. 1963: § 138-1-36. L. 92: Entire section amended, p. 2265, § 3, effective April 16. https://library.partnertax.ai/us-co/stat/39-22-303 L. 64: R&RE, p. 769, § 1. C.R.S. 1963: § 138-1-37. L. 79: Entire section R&RE, p. 1443, § 34, effective July 3. L. 80: (7) added, p. 731, § 1, effective March 17. L. 85: (8) to (12) added, p. 1273, § 1, effective June 12. L. 89: (5)(a) and (6) amended and (13) added, p. 1499, § 2, effective July 1, 1990. L. 92: (1) to (3), (4)(a), (4)(d)(I), (4)(d)(V) to (4)(d)(VII), (4)(e), IP(5)(b), (5)(b)(III), (5)(c), (6), (8), (9), (10)(b), (10)(c), (11), (12)(a), and (12)(c) amended, p. 2268, § 8, effectiv https://library.partnertax.ai/us-co/stat/39-22-303.1 L. 95: Entire section added, p. 770, § 16, effective July 1. https://library.partnertax.ai/us-co/stat/39-22-303.5 L. 2008: Entire section added, p. 958, § 8, effective January 1, 2009. L. 2010: IP(4)(f) amended, (HB 10-1422), ch. 419, p. 2121, § 174, effective August 11. L. 2018: (2)(b) and (6) amended, (HB 18-1185), ch. 369, p. 2231, § 3, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-303.6 L. 2018: Entire section added, (HB 18-1185), ch. 369, p. 2225, § 2, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-303.7 L. 2008: Entire section added, p. 958, § 8, effective January 1, 2009. L. 2009: (1)(e), (1)(f), IP(2), and (2)(c) amended, (HB 09-1311), ch. 275, p. 1237, § 1, effective May 18. L. 2019: IP(2) amended, (SB 19-241), ch. 390, p. 3477, § 53, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-303.9 L. 2017: Entire section added, (SB 17-299), ch. 318, p. 1710, § 1, effective August 9. https://library.partnertax.ai/us-co/stat/39-22-304 L. 64: R&RE, p. 771, § 1. C.R.S. 1963: § 138-1-38. L. 67: p. 854, §§ 1, 2. L. 77: (3) amended, p. 1795, § 1, effective May 26; (3) R&RE, p. 1784, § 2, effective June 19. L. 78: (3) R&RE, p. 490, § 2, effective March 24. L. 79: (3)(a) amended, p. 1453, § 2, effective March 26. L. 80: (3)(a) amended, p. 727, § 22, effective January 1, 1981. L. 87: Entire section R&RE, p. 1442, § 9, effective June 22. L. 92: (1) amended, p. 2272, § 9, effective April 16; (2)(c) and (2)(d) amended and (2)(e) added, https://library.partnertax.ai/us-co/stat/39-22-305 L. 64: R&RE, p. 771, § 1. C.R.S. 1963: § 138-1-39. L. 77: Entire section R&RE, p. 1797, § 1, effective May 18. L. 87: (1) amended, p. 1443, § 10, effective June 22. L. 92: Entire section amended, p. 2272, § 10, effective April 16. https://library.partnertax.ai/us-co/stat/39-36-103 L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1191, § 7, effective May 20. L. 2024: Entire section amended, (HB 24-1450), ch. 490, p. 3428, § 88, effective August 7. https://library.partnertax.ai/us-co/stat/39-36-104 L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1191, § 7, effective May 20. https://library.partnertax.ai/us-co/stat/39-36-105 L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1195, § 7, effective May 20. L. 2025: Entire section amended, (SB 25-300), ch. 428, p. 2457, § 61, effective August 6. https://library.partnertax.ai/us-co/stat/39-36-106 L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1195, § 7, effective May 20. L. 2025: (1)(b)(II) amended, (SB 25-300), ch. 428, p. 2458, § 62, effective August 6. https://library.partnertax.ai/us-co/stat/39-36-107 L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1196, § 7, effective May 20. https://library.partnertax.ai/us-co/stat/39-37-101 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2888, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-102 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2888, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-103 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2891, § 1, effective December 17 (see editor's note following the article 37 heading). L. 2025: (6), (7)(a), (7)(b), and (8) amended, (SB 25-300), ch. 428, p. 2458, § 63, effective August 6; (6) amended, (HB 25-1238), ch. 93, p. 424, § 4, effective January 1, 2026. https://library.partnertax.ai/us-co/stat/39-37-104 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2894, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-105 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2894, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-106 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2895, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-107 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2895, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-108 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2896, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-109 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2896, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-110 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2897, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-111 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2897, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-112 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2897, § 1, effective December 17 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-201 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2898, § 1, effective June 5 (see editor's note following the article 37 heading). https://library.partnertax.ai/us-co/stat/39-37-301 L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2898, § 1, effective December 17 (see editor's note following the article 37 heading). L. 2025: (2)(a)(II) amended, (SB 25-295), ch. 330, p. 1713, § 2, effective May 31. https://library.partnertax.ai/us-co/stat/39-37-302 L. 2025: Entire section added, (SB 25-295), ch. 330, p. 1713, § 3, effective May 31. https://library.partnertax.ai/us-co/stat/39-22-1001 L. 85: Entire part added, p. 1278, § 4, effective June 2. L. 88: Entire section amended, p. 1316, § 13, effective May 29. L. 91: (2) amended, p. 1999, § 3, effective May 1. L. 94: (1) amended, p. 726, § 2, effective April 19; (1) and (2)(a) amended and (3) added, p. 931, § 3, effective April 28. L. 98: (3) amended, p. 87, § 3, effective March 23. L. 99: (1) amended, p. 305, § 1, effective August 4. L. 2001: (2)(a) amended and (4) added, p. 1150, § 5, effective June 5. L. 2002: (3) RC&RE, p. 444, https://library.partnertax.ai/us-co/stat/39-22-1301 L. 89: Entire part added, p. 1228, § 2, effective July 1. L. 91: Entire section amended, p. 1947, § 5, effective April 17. L. 94: Entire section amended, p. 726, § 1, effective April 19. https://library.partnertax.ai/us-co/stat/39-22-1302 L. 89: Entire part added, p. 1228, § 2, effective July 1. L. 91: Entire section amended, p. 1947, § 6, effective April 17. L. 92: (3)(c) repealed, p. 1068, § 6, effective March 16; (5) added, p. 2145, § 3, effective March 25. L. 2002: (1) amended, p. 864, § 9, effective August 7. L. 2012: (1) and (5) amended, (SB 12-158), ch. 151, p. 545, § 7, effective May 3. https://library.partnertax.ai/us-co/stat/39-22-1801 L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133, p. 440, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-1802 L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133, p. 440, § 1, effective August 7. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1168, § 4, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-1803 L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133, p. 441, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-1804 L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133, p. 441, § 1, effective August 7. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1168, § 5, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-1901 L. 99: Entire part added, p. 780, § 1, effective May 21. https://library.partnertax.ai/us-co/stat/39-22-1902 L. 99: Entire part added, p. 781, § 1, effective May 21. L. 2001: Entire section amended, p. 1150, § 3, effective June 5. L. 2002: Entire section amended, p. 362, § 25, effective July 1. L. 2004: Entire section amended, p. 1210, § 94, effective August 4. https://library.partnertax.ai/us-co/stat/39-22-1903 L. 99: Entire part added, p. 781, § 1, effective May 21. L. 2002: Entire section amended, p. 362, § 26, effective July 1; entire section amended, p. 865, § 11, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-2001 L. 99: Entire part added, p. 1305, § 1, effective August 4. https://library.partnertax.ai/us-co/stat/39-22-2002 L. 99: Entire part added, p. 1307, § 1, effective August 4. L. 2002: (1), (4), (5)(b), and (5)(c) amended, p. 1075, § 1, effective June 1; (1), (4), (5)(b), and (5)(c) amended, p. 716, § 6, effective August 7; (1), (4), (5)(b), and (5)(c) amended, p. 736, § 6, effective August 7. L. 2015: (3) amended, (HB 15-1367), ch. 271, p. 1077, § 16, effective June 4. L. 2023: (5.5) added, (SB 23-303), ch. 258, p. 1493, § 18, effective May 24. L. 2024: (1), (2), IP(3), (4), (5)(b), and (5)(c) amended, (3)(a https://library.partnertax.ai/us-co/stat/39-22-2003 L. 99: Entire part added, p. 1310, § 1, effective August 4. L. 2001: (1)(a)(I), (1)(a)(III), (3)(c), (3)(d), (4)(a)(I), (5)(a)(II), and (5)(b) amended and (1.5) added, pp. 73, 71, §§ 2, 1, effective August 8. L. 2002: (9) amended, p. 1557, § 351, effective October 1. L. 2003: (9) amended, p. 2002, § 68, effective May 22. L. 2004: (9) amended, p. 171, § 1, effective August 4. L. 2013: (4)(b) amended, (SB 13-036), ch. 2, p. 6, § 2, effective January 31. L. 2016: (1)(b)(II) amended and (1)(b)(III) https://library.partnertax.ai/us-co/stat/39-22-2004 L. 2022: Entire section added, (SB 22-233), ch. 209, p. 1381, § 2, effective May 23. https://library.partnertax.ai/us-co/stat/39-22-2005 L. 2023, 1st Ex. Sess.: Entire section added, (SB 23B-003), ch. 2, p. 14, § 1, effective November 20. https://library.partnertax.ai/us-co/stat/39-22-2101 L. 2000: Entire part added, p. 875, § 1, effective August 2. L. 2014: (5), (7), and (11) amended, (HB 14-1017), ch. 277, p. 1125, § 3, effective May 29. L. 2018: (4) amended, (SB 18-007), ch. 228, p. 1439, § 1, effective May 22. https://library.partnertax.ai/us-co/stat/39-22-2102 L. 2000: Entire part added, p. 876, § 1, effective August 2. L. 2014: (2)(d), (4), (6), IP(7), and (7)(a) amended, (HB 14-1017), ch. 277, p. 1125, § 4, effective May 29. L. 2016: (2)(d), IP(7), and (7)(a) amended, (HB 16-1465), ch. 243, p. 990, § 1, effective June 6. L. 2018: (3), (4), and IP(7) amended, (SB 18-007), ch. 228, p. 1439, § 2, effective May 22. L. 2019: (7)(a) amended and (7)(a.5) added, (HB 19-1228), ch. 198, p. 2153, § 1, effective September 1. L. 2022: (2)(d), IP(7), and (7)(a.5) https://library.partnertax.ai/us-co/stat/39-22-2103 L. 2000: Entire part added, p. 878, § 1, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-2104 L. 2000: Entire part added, p. 879, § 1, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-2105 L. 2000: Entire part added, p. 879, § 1, effective August 2. L. 2020, 1st Ex. Sess.: (1) amended, (HB 20B-1006), ch. 5, p. 33, § 5, effective December 7. https://library.partnertax.ai/us-co/stat/39-22-2106 L. 2000: Entire part added, p. 879, § 1, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-2107 L. 2000: Entire part added, p. 879, § 1, effective August 2. https://library.partnertax.ai/us-co/stat/39-22-2108 L. 2014: Entire section added, (HB 14-1017), ch. 277, p. 1126, § 5, effective May 29. L. 2018: IP(1) amended, (SB 18-007), ch. 228, p. 1440, § 3, effective May 22. https://library.partnertax.ai/us-co/stat/39-22-2201 L. 2004: Entire part RC&RE, p. 1894, § 3, effective June 4. L. 2007: Entire section amended, p. 361, § 1, effective August 3. L. 2010: Entire section amended, (SB 10-172), ch. 186, p. 671, § 3, effective August 11. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1169, § 6, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-2202 L. 2004: Entire part RC&RE, p. 1895, § 3, effective June 4. https://library.partnertax.ai/us-co/stat/39-22-2203 L. 2004: Entire part RC&RE, p. 1895, § 3, effective June 4. L. 2005: Entire section amended, p. 739, § 2, effective August 8. L. 2007: Entire section amended, p. 361, § 2, effective August 3. L. 2010: Entire section amended, (SB 10-172), ch. 186, p. 672, § 4, effective August 11. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1169, § 7, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-2401 L. 2002: Entire part added, p. 1096, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-2402 L. 2002: Entire part added, p. 1097, § 1, effective August 7. L. 2005: Entire section amended, p. 666, § 1, effective June 1. L. 2008: Entire section amended, p. 1548, § 1, effective August 5. L. 2011: Entire section amended, (HB 11-1177), ch. 50, p. 131, § 1, effective August 10. L. 2015: Entire section amended, (HB 15-1252), ch. 303, p. 1247, § 1, effective August 5. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 258, § 2, effective April 14. L. 2021: Entire section amended, (SB 21- https://library.partnertax.ai/us-co/stat/39-22-2403 L. 2002: Entire part added, p. 1097, § 1, effective August 7. L. 2008: (1) and (2) amended, p. 1548, § 2, effective August 5. L. 2018: (2) amended, (SB 18-218), ch. 336, p. 2019, § 27, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-2404 L. 2016: Entire section added, (HB 16-1297), ch. 92, p. 259, § 3, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 223, § 3, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-2901 L. 2005: Entire part added, p. 496, § 2, effective May 12. L. 2008: Entire section amended, p. 52, § 2, effective August 5. L. 2011: Entire section amended, (HB 11-1028), ch. 16, p. 44, § 2, effective August 10. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 259, § 4, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 223, § 4, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-2902 L. 2005: Entire part added, p. 496, § 2, effective May 12. https://library.partnertax.ai/us-co/stat/39-22-2903 L. 2005: Entire part added, p. 496, § 2, effective May 12. L. 2008: Entire section amended, p. 52, § 3, effective August 5. L. 2011: Entire section amended, (HB 11-1028), ch. 16, p. 44, § 3, effective August 10. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 259, § 5, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 223, § 5, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-3001 L. 2005: Entire part added, p. 654, § 2, effective May 27. L. 2008: Entire section amended, p. 54, § 1, effective August 5. L. 2011: Entire section amended, (HB 11-1037), ch. 7, p. 14, § 1, effective August 10. L. 2016: Entire section amended, (HB 16-1349), ch. 219, p. 835, § 1, effective August 10. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 223, § 6, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-3002 L. 2005: Entire part added, p. 654, § 2, effective May 27. https://library.partnertax.ai/us-co/stat/39-22-3003 L. 2005: Entire part added, p. 654, § 2, effective May 27. L. 2008: Entire section amended, p. 54, § 2, effective August 5. L. 2011: Entire section amended, (HB 11-1037), ch. 7, p. 14, § 2, effective August 10. L. 2016: Entire section amended, (HB 16-1349), ch. 219, p. 835, § 2, effective August 10. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 224, § 7, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-3301 L. 2007: Entire part added, p. 1500, § 1, effective September 1. L. 2012: Entire part amended, (HB 12-1104), ch. 63, p. 224, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-3302 L. 2007: Entire part added, p. 1501, § 1, effective September 1. L. 2010: Entire section amended, (SB 10-172), ch. 186, p. 672, § 5, effective August 11. L. 2012: Entire part amended, (HB 12-1104), ch. 63, p. 225, § 1, effective August 8. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 259, § 8, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 224, § 8, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-3303 L. 2007: Entire part added, p. 1501, § 1, effective September 1. L. 2012: Entire part amended, (HB 12-1104), ch. 63, p. 225, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-3304 L. 2007: Entire part added, p. 1502, § 1, effective September 1. L. 2010: Entire section amended, (SB 10-172), ch. 186, p. 672, § 6, effective August 11. L. 2012: Entire part amended, (HB 12-1104), ch. 63, p. 226, § 1, effective August 8. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 259, § 9, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 224, § 9, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-3601 L. 2009: Entire part added, (HB 09-1043), ch. 394, p. 2125, § 1, effective August 5. https://library.partnertax.ai/us-co/stat/39-22-3602 L. 2009: Entire part added, (HB 09-1043), ch. 394, p. 2126, § 1, effective August 5. L. 2012: Entire section amended, (HB 12-1096), ch. 36, p. 132, § 1, effective March 19. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 260, § 10, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 224, § 10, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-3603 L. 2009: Entire part added, (HB 09-1043), ch. 394, p. 2126, § 1, effective August 5. https://library.partnertax.ai/us-co/stat/39-22-3604 L. 2009: Entire part added, (HB 09-1043), ch. 394, p. 2126, § 1, effective August 5. L. 2012: Entire section amended, (HB 12-1096), ch. 36, p. 132, § 2, effective March 19. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 260, § 11, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 224, § 11, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-3801 L. 2010: Entire part added, (SB 10-139), ch. 305, p. 1440, § 1, effective August 11. https://library.partnertax.ai/us-co/stat/39-22-3802 L. 2010: Entire part added, (SB 10-139), ch. 305, p. 1441, § 1, effective August 11. L. 2013: Entire section R&RE, (HB 13-1164), ch. 62, p. 207, § 1, effective August 7. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 260, § 12, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 225, § 12, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-3803 L. 2010: Entire part added, (SB 10-139), ch. 305, p. 1441, § 1, effective August 11. https://library.partnertax.ai/us-co/stat/39-22-3804 L. 2010: Entire part added, (SB 10-139), ch. 305, p. 1441, § 1, effective August 11. L. 2013: Entire section amended, (HB 13-1164), ch. 62, p. 207, § 2, effective August 7. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 260, § 13, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 225, § 13, effective September 7. https://library.partnertax.ai/us-co/stat/39-22-4301 L. 2012: Entire part added, (HB 12-1006), ch. 142, p. 513, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-4302 L. 2012: Entire part added, (HB 12-1006), ch. 142, p. 514, § 1, effective August 8. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1169, § 8, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-4303 L. 2012: Entire part added, (HB 12-1006), ch. 142, p. 515, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-4304 L. 2012: Entire part added, (HB 12-1006), ch. 142, p. 515, § 1, effective August 8. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1169, § 9, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-4501 L. 2013: Entire part added, (SB 13-029), ch. 45, p. 122, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-4502 L. 2013: Entire part added, (SB 13-029), ch. 45, p. 123, § 1, effective August 7. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1170, § 10, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-4503 L. 2013: Entire part added, (SB 13-029), ch. 45, p. 123, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-4504 L. 2013: Entire part added, (SB 13-029), ch. 45, p. 123, § 1, effective August 7. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1170, § 11, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-4701 L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1302, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-4702 L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1302, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-4703 L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1302, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-4704 L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1303, § 2, effective August 10. L. 2024: (1) amended, (HB 24-1036), ch. 373, p. 2532, § 24, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-4705 L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1304, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-4706 L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1305, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-4707 L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1305, § 2, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-4708 L. 2024: Entire section added, (HB 24-1036), ch. 373, p. 2532, § 25, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-5101 L. 2018: Entire part added, (SB 18-141), ch. 290, p. 1787, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-5102 L. 2018: Entire part added, (SB 18-141), ch. 290, p. 1788, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-5103 L. 2018: Entire part added, (SB 18-141), ch. 290, p. 1789, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-5104 L. 2018: Entire part added, (SB 18-141), ch. 290, p. 1790, § 1, effective August 8. https://library.partnertax.ai/us-co/stat/39-22-5105 L. 2018: Entire part added, (SB 18-141), ch. 290, p. 1791, § 1, effective August 8. L. 2021: Entire section amended, (SB 21-266), ch. 423, p. 2806, § 39, effective July 2. https://library.partnertax.ai/us-co/stat/39-22-5201 L. 2020: Entire part added, (HB 20-1236), ch. 236, p. 1148, § 5, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-5202 L. 2020: Entire part added, (HB 20-1236), ch. 236, p. 1148, § 5, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-5301 L. 2022: Entire part added, (HB 22-1016), ch. 120, p. 558, § 1, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-5302 L. 2022: Entire part added, (HB 22-1016), ch. 120, p. 559, § 1, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-5303 L. 2022: Entire part added, (HB 22-1016), ch. 120, p. 559, § 1, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-5304 L. 2022: Entire part added, (HB 22-1016), ch. 120, p. 559, § 1, effective August 10. https://library.partnertax.ai/us-co/stat/39-22-5401 L. 2024: Entire part added, (HB 24-1316), ch. 287, p. 1919, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5402 L. 2024: Entire part added, (HB 24-1316), ch. 287, p. 1920, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5403 L. 2024: Entire part added, (HB 24-1316), ch. 287, p. 1921, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5404 L. 2024: Entire part added, (HB 24-1316), ch. 287, p. 1923, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5405 L. 2024: Entire part added, (HB 24-1316), ch. 287, p. 1924, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5406 L. 2024: Entire part added, (HB 24-1316), ch. 287, p. 1925, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5407 L. 2024: Entire part added, (HB 24-1316), ch. 287, p. 1925, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5408 L. 2024: Entire part added, (HB 24-1316), ch. 287, p. 1925, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5409 L. 2024: Entire part added, (HB 24-1316), ch. 287, p. 1927, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5501 L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1978, § 2, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5502 L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1978, § 2, effective May 30. L. 2025: (4) amended, (SB 25-300), ch. 428, p. 2457, § 59, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-5503 L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1979, § 2, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5504 L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1982, § 2, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5505 L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1983, § 2, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5506 L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1983, § 2, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5507 L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1983, § 2, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5508 L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1983, § 2, effective May 30. https://library.partnertax.ai/us-co/stat/39-22-5601 L. 2025: Entire part added, (HB 25-1299), ch. 227, p. 1037, § 3, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-5602 L. 2025: Entire part added, (HB 25-1299), ch. 227, p. 1038, § 3, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-5603 L. 2025: Entire part added, (HB 25-1299), ch. 227, p. 1038, § 3, effective August 6. https://library.partnertax.ai/us-co/stat/39-23.5-101 L. 79: Entire article added, p. 1431, § 16, effective July 3. https://library.partnertax.ai/us-co/stat/39-23.5-102 L. 79: Entire article added, p. 1431, § 16, effective July 3. L. 83: (1), (2), (6) to (9), (13), (17), and (18) amended, (4.5), (9.5), (13.3), (13.6), and (17.5) added, and (14) to (16) repealed, pp. 1532, 1538, §§ 1, 15, effective July 1. L. 88: (2), (7), (8), (9.5), and (17) amended and (4.5) and (17.5) repealed, pp. 1325, 1327, §§ 1, 7, effective April 6. L. 90: (12) amended, p. 457, § 39, effective April 18. L. 92: (5.5) and (17.7) added and (18) amended, p. 2247, § 2, effective July 1. L. 9 https://library.partnertax.ai/us-co/stat/39-23.5-103 L. 79: Entire article added, p. 1432, § 16, effective July 3. L. 83: (1) and (2) amended, p. 1533, § 2, effective July 1. L. 92: (1) and (3) amended, p. 2248, § 3, effective July 1. https://library.partnertax.ai/us-co/stat/39-23.5-104 L. 79: Entire article added, p. 1433, § 16, effective July 3. L. 83: (1) and (2) amended, p. 1534, § 3, effective July 1. L. 92: (2) amended, p. 2248, § 4, effective July 1. https://library.partnertax.ai/us-co/stat/39-23.5-105 L. 79: Entire article added, p. 1433, § 16, effective July 3. L. 83: (1) amended, p. 1534, § 4, effective July 1. L. 92: (2) amended, p. 2248, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-23.5-106 L. 79: Entire article added, p. 1433, § 16, effective July 3. L. 83: (2) amended, p. 1534, § 5, effective July 1. L. 88: (2) amended, p. 1326, § 2, effective April 6. https://library.partnertax.ai/us-co/stat/39-23.5-107 L. 79: Entire article added, p. 1433, § 16, effective July 3. L. 80: (4) amended, p. 797, § 63, effective June 5; (3) and (4) added, p. 523, § 2, effective July 1. L. 83: IP(1) and (2) to (4) amended and (5) added, p. 1534, § 6, effective July 1. L. 85: (6) added, p. 1255, § 6, effective January 1, 1986. L. 87: IP(1), (3), and (4) amended, p. 1470, § 1, effective April 22. L. 92: (7) added, p. 2249, § 6, effective July 1. L. 98: (8) and (9) added, p. 314, § 2, effective July 1. L. 99: IP(8) amen https://library.partnertax.ai/us-co/stat/39-23.5-108 L. 79: Entire article added, p. 1434, § 16, effective July 3. L. 83: Entire section amended, p. 1535, § 7, effective July 1. L. 92: (2) amended and (3) to (6) added, p. 2249, § 7, effective July 1. L. 2002: (5)(f) amended, p. 1362, § 20, effective July 1. https://library.partnertax.ai/us-co/stat/39-23.5-109 L. 79: Entire article added, p. 1434, § 16, effective July 3. L. 83: Entire section amended, p. 1535, § 8, effective July 1. L. 92: Entire section amended, p. 2252, § 8, effective July 1. L. 98: (2) amended and (3) and (4) added, p. 315, § 3, effective July 1. L. 99: (3) amended, p. 630, § 45, effective August 4. https://library.partnertax.ai/us-co/stat/39-23.5-110 L. 79: Entire article added, p. 1434, § 16, effective July 3. L. 85: Entire section R&RE, p. 1256, § 7, effective January 1, 1986. L. 87: (1), (6), and (7) amended, p. 1461, § 2, effective April 22. https://library.partnertax.ai/us-co/stat/39-23.5-111 L. 79: Entire article added, p. 1434, § 16, effective July 3. L. 83: Entire section amended, p. 1536, § 9, effective July 1. https://library.partnertax.ai/us-co/stat/39-23.5-112 L. 79: Entire article added, p. 1435, § 16, effective July 3. L. 83: Entire section amended, p. 1536, § 10, effective July 1. L. 89: Entire section amended, p. 1497, § 3, effective June 7. L. 92: Entire section amended, p. 2252, § 9, effective July 1. https://library.partnertax.ai/us-co/stat/39-23.5-113 L. 79: Entire article added, p. 1435, § 16, effective July 3. L. 80: Entire section R&RE, p. 523, § 3, effective July 1. L. 83: Entire section amended, p. 1536, § 11, effective July 1. L. 85: Entire section amended, p. 1256, § 8, effective January 1, 1986. https://library.partnertax.ai/us-co/stat/39-23.5-114 L. 79: Entire article added, p. 1435, § 16, effective July 3. L. 83: Entire section amended, p. 1536, § 12, effective July 1. https://library.partnertax.ai/us-co/stat/39-23.5-115 L. 79: Entire article added, p. 1435, § 16, effective July 3. L. 83: (2) amended, p. 1536, § 13, effective July 1. L. 92: (4) to (7) added, p. 2253, § 10, effective July 1. https://library.partnertax.ai/us-co/stat/39-23.5-116 L. 79: Entire article added, p. 1436, § 16, effective July 3. https://library.partnertax.ai/us-co/stat/39-23.5-117 L. 79: Entire article added, p. 1436, § 16, effective July 3. L. 2002: Entire section amended, p. 1359, § 3, effective July 1. https://library.partnertax.ai/us-co/stat/39-24-101 L. 53: p. 355, § 1. CRS 53: § 138-8-1. C.R.S. 1963: § 138-7-1. https://library.partnertax.ai/us-co/stat/39-24-102 L. 53: p. 355, § 2. CRS 53: § 138-8-2. C.R.S. 1963: § 138-7-2. L. 2025: Entire section amended, (SB 25-275), ch. 377, p. 2104, § 316, effective August 6. https://library.partnertax.ai/us-co/stat/39-24-103 L. 53: p. 355, § 3. CRS 53: § 138-8-3. C.R.S. 1963: § 138-7-3. https://library.partnertax.ai/us-co/stat/39-24-104 L. 53: p. 355, § 4. CRS 53: § 138-8-4. C.R.S. 1963: § 138-7-4. L. 73: p. 1474, § 34. https://library.partnertax.ai/us-co/stat/39-24-105 L. 53: p. 356, § 5. CRS 53: § 138-8-5. C.R.S. 1963: § 138-7-5. L. 73: p. 1475, § 35. L. 2025: Entire section amended, (SB 25-275), ch. 377, p. 2104, § 317, effective August 6. https://library.partnertax.ai/us-co/stat/39-24-106 L. 53: p. 356, § 6. CRS 53: § 138-8-6. C.R.S. 1963: § 138-7-6. https://library.partnertax.ai/us-co/stat/39-24-107 L. 53: p. 357, § 7. CRS 53: § 138-8-7. C.R.S. 1963: § 138-7-7. https://library.partnertax.ai/us-co/stat/39-24-108 L. 53: p. 357, § 8. CRS 53: § 138-8-8. C.R.S. 1963: § 138-7-8. https://library.partnertax.ai/us-co/stat/39-24-109 L. 53: p. 357, § 9. CRS 53: § 138-8-9. C.R.S. 1963: § 138-7-9. https://library.partnertax.ai/us-co/stat/39-24-110 L. 53: p. 357, § 10. CRS 53: § 138-8-10. C.R.S. 1963: § 138-7-10. L. 73: p. 1475, § 36. https://library.partnertax.ai/us-co/stat/39-24-111 L. 53: p. 357, § 11. CRS 53: § 138-8-11. C.R.S. 1963: § 138-7-11. https://library.partnertax.ai/us-co/stat/39-24-112 L. 53: p. 357, § 12. CRS 53: § 138-8-12. C.R.S. 1963: § 138-7-12. https://library.partnertax.ai/us-co/stat/39-24-113 L. 53: p. 357, § 13. CRS 53: § 138-8-13. C.R.S. 1963: § 138-7-13. https://library.partnertax.ai/us-co/stat/39-24-114 L. 53: p. 358, § 14. CRS 53: § 138-8-14. C.R.S. 1963: § 138-7-14. https://library.partnertax.ai/us-co/stat/39-26-101 L. 35: p. 1000, § 1. CSA: C. 144, § 1. L. 37: p. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1. https://library.partnertax.ai/us-co/stat/39-26-102 L. 35: p. 1000, § 2. CSA: C. 144, § 2. L. 37: p. 1075, § 1. L. 41: p. 660, §§ 2, 3. L. 43: p. 538, §§ 1, 2. L. 45: p. 575, § 1. CRS 53: § 138-6-2. L. 59: p. 800, § 1. C.R.S. 1963: § 138-5-2. L. 64: p. 816, § 1. L. 67: p. 333, § 1. L. 69: p. 221, § 2. L. 71: p. 1262, § 1. L. 73: p. 241, § 23. L. 75: (11) amended, p. 1468, § 14, effective July 18. L. 76: (10) amended, p. 318, § 75, effective May 2. L. 77: (10) amended, p. 1821, § 1, effective June 3; (23) amended, p. 1823, § 1, effective July 15. https://library.partnertax.ai/us-co/stat/39-22-550 L. 2023: Entire section added, (SB 23-016), ch. 165, p. 741, § 12, effective August 7. L. 2024: (2)(c)(IV) and (3)(a) amended, (HB 24-1450), ch. 490, p. 3426, § 83, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-551 L. 2023: Entire section added, (HB 23-1272), ch. 167, p. 776, § 5, effective May 11. L. 2024: IP(2)(e), (2)(i), (2)(j), (3)(a)(II), and (3)(c) amended, (SB 24-214), ch. 191, p. 1100, § 15, effective May 17. L. 2025: IP(2)(e) and (2)(e)(XVIII) amended and (2)(e)(XVIII.5) added, (SB 25-182), ch. 277, p. 1442, § 3, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-552 L. 2023: Entire section added, (HB 23-1272), ch. 167, p. 785, § 6, effective May 11. L. 2024: (1)(a), (2)(e), IP(2)(f), (2)(f)(VIII), and (2)(f)(IX) amended and (2)(f)(X), (2)(f.5), (2)(h), (2)(i), and (2)(j) added, (SB 24-214), ch. 191, p. 1101, § 16, effective May 17. https://library.partnertax.ai/us-co/stat/39-22-553 L. 2023: Entire section added, (HB 23-1272), ch. 167, p. 790, § 7, effective May 11. L. 2024: (2)(c) and (3) amended and (2)(d) and (3.5) added, (SB 24-214), ch. 191, p. 1102, § 17, effective May 17. https://library.partnertax.ai/us-co/stat/39-22-554 L. 2023: Entire section added, (HB 23-1272), ch. 167, p. 792, § 8, effective May 11. L. 2024: (2)(a)(I)(B), (2)(a)(III), (2)(g)(III), (2)(g)(IV), (2)(p)(III), (2)(q)(III), and (5)(a)(III) repealed, (2)(a)(I)(C), (2)(g)(I)(C), (2)(g)(I)(D), (2)(p)(I)(C), (2)(p)(I)(D), (2)(q)(I)(C), (2)(q)(I)(D), IP(3)(c)(I), (3)(d)(II), (3)(e), (5)(a)(II), (5)(a)(V), and (5)(d)(II)(A) amended, and (2)(a)(I)(D), (2)(a)(I)(E), (2)(c.5), (2)(d.5), (2)(g)(I)(E), (2)(i.5), (2)(p)(I)(E), (2)(q)(I)(E), and (5)(a)(III.5) https://library.partnertax.ai/us-co/stat/39-22-555 L. 2023: Entire section added, (HB 23-1272), ch. 167, p. 800, § 9, effective May 11. L. 2024: (1)(b) amended, (HB 24-1450), ch. 490, p. 3426, § 84, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-556 L. 2023: Entire section added, (HB 23-1272), ch. 167, p. 804, § 10, effective May 11. https://library.partnertax.ai/us-co/stat/39-22-557 L. 2023: Entire section added, (HB 23-1281), ch. 237, p. 1279, § 3, effective August 7. L. 2024: (2)(d) and (3)(c)(I) amended, (SB 24-214), ch. 191, p. 1106, § 19, effective May 17. https://library.partnertax.ai/us-co/stat/39-22-558 L. 2023: Entire section added, (HB 23-1189), ch. 446, p. 2626, § 1, effective August 7. L. 2024: (6) amended, (HB 24-1036), ch. 373, p. 2532, § 23, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-559 L. 2023: Entire section added, (HB 23-1309), ch. 379, p. 2271, § 1, effective August 7. L. 2024: (2)(i)(VIII), (2)(i)(IX), (3), (5)(a), IP(6)(a), (6)(a)(I), IP(6)(a)(II), (6)(b), (6)(c)(I), (6)(c)(II)(A), (6)(d), (7), and (8) amended, (2)(i)(X) added, and (5)(b) repealed, (HB 24-1358), ch. 260, p. 1722, § 1, effective August 7; (6)(c)(II)(A) amended, (HB 24-1450), ch. 490, p. 3426, § 85, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-560 L. 2024: Entire section added, (HB 24-1235), ch. 190, p. 1077, § 2, effective May 17. https://library.partnertax.ai/us-co/stat/39-22-561 L. 2024: Entire section added, (HB 24-1249), ch. 244, p. 1609, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-562 L. 2024: Entire section added, (HB 24-1439), ch. 163, p. 770, § 1, effective May 10. https://library.partnertax.ai/us-co/stat/39-22-563 L. 2024: Entire section added, (SB 24-190), ch. 280, p. 1862, § 5, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-564 L. 2024: Entire section added, (SB 24-190), ch. 280, p. 1867, § 5, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-565 L. 2024: Entire section added, (HB 24-1365), ch. 478, p. 3352, § 7, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-566 L. 2024: Entire section added, (HB 24-1312), ch. 294, p. 2002, § 1, effective August 7. L. 2025: (2)(j), (2)(k), and (2)(l) amended, (HB 25-1296), ch. 202, p. 914, § 12, effective May 16; (2)(i) amended, (HB 25-1003), ch. 50, p. 223, § 5, effective July 1. https://library.partnertax.ai/us-co/stat/39-22-567 L. 2024: Entire section added, (HB 24-1325), ch. 273, p. 1782, § 2, effective May 28. https://library.partnertax.ai/us-co/stat/39-22-568 L. 2024: Entire section added, (HB 24-1325), ch. 273, p. 1793, § 2, effective May 28. https://library.partnertax.ai/us-co/stat/39-22-569 L. 2024: Entire section added, (HB 24-1295), ch. 268, p. 1755, § 6, effective May 28. L. 2025: (1)(c) amended, (SB 25-300), ch. 428, p. 2456, § 57, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-570 L. 2024: Entire section added, (HB 24-1340), ch. 284, p. 1891, § 1, effective August 7. L. 2025: (2)(b.5), (2)(c.5), and (2)(d.5) added and (2)(c), (3), IP(4)(a), (4)(b), (4)(c), and (6)(d) amended, (SB 25-319), ch. 432, p. 2492, § 1, effective June 4. https://library.partnertax.ai/us-co/stat/39-22-571 L. 2025: Entire section added, (HB 25-1005), ch. 62, p. 255, § 2, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-600.3 L. 2025: Entire section added with relocations, (SB 25-275), ch. 377, p. 2104, § 315, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-601 L. 64: R&RE, p. 780, § 1. C.R.S. 1963: § 138-1-65. L. 70: p. 394, §§ 2, 3. L. 72: p. 570, § 57. L. 73: p. 1447, § 1. L. 77: (6)(g) added, p. 1799, § 1, effective July 1. L. 78: (1)(a) and (3)(b) amended, p. 485, § 9, effective May 5. L. 79: (1)(a) amended, p. 1426, § 3, effective July 3. L. 83: (9) added, p. 1526, § 1, effective July 1. L. 87: (1)(a), (3)(b), (4), (7), and (9)(a) amended and (1)(c), (3)(c), and (8) repealed, pp. 1450, 1457, §§ 24, 31, effective June 22. L. 88: (1)(a) amended, p. https://library.partnertax.ai/us-co/stat/39-22-601.5 L. 2023: Entire section added, (HB 23-1277), ch. 290, p. 1745, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-602 L. 64: R&RE, p. 783, § 1. C.R.S. 1963: § 138-1-66. L. 69: p. 1132, § 2. L. 96: (2) amended, p. 165, § 6, effective July 1. https://library.partnertax.ai/us-co/stat/39-22-603 L. 64: R&RE, p. 784, § 1. C.R.S. 1963: § 138-1-67. L. 72: p. 571, § 58. https://library.partnertax.ai/us-co/stat/39-22-603.5 L. 2002: Entire section added, p. 530, § 2, effective August 7. L. 2025: (1) repealed, (SB 25-275), ch. 377, p. 2109, § 336, effective August 6. https://library.partnertax.ai/us-co/stat/39-22-604 L. 64: R&RE, p. 784, § 1. C.R.S. 1963: § 138-1-68. L. 69: pp. 1134, 1136, §§ 1, 1. L. 71: pp. 1253, 1255, §§ 1, 1. L. 73: p. 1448, § 1. L. 75: (4) R&RE, p. 1494, § 1, effective July 14. L. 76: (15) added, p. 783, § 1, effective May 27. L. 77: (7)(c) amended, p. 1802, § 1, effective June 19; (2)(a), (4)(a), (4)(b), and (4)(d) amended, pp. 1405, 1800, §§ 4, 1, effective July 1. L. 78: (15) repealed, p. 275, § 103, effective May 23. L. 81: (9) amended, p. 1864, § 5, effective June 8; (16) added, p. https://library.partnertax.ai/us-co/stat/39-22-604.3 L. 2011: Entire section added, (SB 11-047), ch. 213, p. 934, § 1, effective July 1, 2012. L. 2013: (3)(b) and (4) amended, (HB 13-1001), ch. 227, p. 1085, § 7, effective August 7. L. 2023: (3)(d), (4), (5), and (6) amended, (SB 23-066), ch. 211, p. 1096, § 3, effective August 7. L. 2024: (4), (5), and (6) amended, (HB 24-1396), ch. 97, p. 312, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-604.5 L. 92: Entire section added, p. 2274, § 1, effective July 1. L. 96: (6)(e) amended, p. 337, § 3, effective April 16. L. 2016: (2)(c)(III) amended, (SB 16-189), ch. 210, p. 794, § 111, effective June 6. https://library.partnertax.ai/us-co/stat/39-22-605 L. 64: R&RE, p. 789, § 1. C.R.S. 1963: § 138-1-69. L. 77: (1) R&RE and (2) and (6) amended, p. 1805, §§ 1, 2, effective January 1, 1978. L. 79: (2) amended, p. 1458, § 1, effective July 1. L. 81: (5) amended, p. 1865, § 6, effective June 8; (1) and (6) amended, p. 1881, § 1, effective January 1, 1982. L. 86: (1), (5), and (6) amended and (4) R&RE, pp. 1125, 1126, §§ 1, 3, 2, effective January 1, 1987. L. 88: (4)(d) added, p. 1319, § 1, effective April 20. L. 89: (2) R&RE, p. 1511, § 1, effective https://library.partnertax.ai/us-co/stat/39-22-606 L. 64: R&RE, p. 791, § 1. C.R.S. 1963: § 138-1-70. L. 77: (1) and (10) amended, p. 1855, § 12, effective January, 1978. L. 81: (5) amended, p. 1865, § 7, effective June 8; (8)(b) and (10) amended, p. 1881, § 2, effective January 1, 1982. L. 2001: Entire section R&RE, p. 881, § 2, effective August 8. L. 2007: (4), (5)(a), IP(5)(b), and (5)(c)(I) amended and (5)(a.5) added, p. 1407, § 2, effective May 30. L. 2011: (4)(b) amended, (HB 11-1260), ch. 59, p. 155, § 2, effective March 25. https://library.partnertax.ai/us-co/stat/39-22-607 L. 64: R&RE, p. 794, § 1. C.R.S. 1963: § 138-1-71. https://library.partnertax.ai/us-co/stat/39-22-608 L. 64: R&RE, p. 794, § 1. C.R.S. 1963: § 138-1-72. L. 71: p. 1256, § 1. L. 89: (2) amended, p. 1502, § 7, effective July 1, 1990. L. 2003: (4) added, p. 752, § 1, effective March 25. L. 2023: (2) amended, (HB 23-1277), ch. 290, p. 1753, § 3, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-609 L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-73. L. 81: (1) amended, p. 1865, § 8, effective June 8. https://library.partnertax.ai/us-co/stat/39-22-610 L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-74. L. 71: p. 1256, § 2. https://library.partnertax.ai/us-co/stat/39-22-611 L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-75. L. 98: Entire section amended, p. 1267, § 2, effective June 1. L. 2004: Entire section amended, p. 1209, § 92, effective August 4. L. 2008: Entire section amended, p. 685, § 6, effective August 5. https://library.partnertax.ai/us-co/stat/39-22-621 L. 64: R&RE, p. 799, § 1. C.R.S. 1963: § 138-1-87. L. 75: (2) R&RE, p. 1496, § 1, effective February 27. L. 77: (3)(b) amended, p. 886, § 73, effective July 1, 1979. L. 81: (1) and (2)(a) amended, p. 1865, § 9, effective June 8 . L. 85: (2)(d) to (2)(g), (2)(j), (3)(a), and (3)(b) amended, p. 1254, § 5, effective January 1, 1986. L. 90: (3)(c) amended, p. 457, § 37, effective April 18. L. 2002: (2)(e) amended, p. 531, § 4, effective August 7. L. 2008: (2)(g.5) added, p. 433, § 2, effective July https://library.partnertax.ai/us-co/stat/39-22-622 L. 64: R&RE, p. 803, § 1. C.R.S. 1963: § 138-1-90. L. 65: p. 1131, § 1 (1). L. 81: Entire section amended, p. 1866, § 10, effective June 8. L. 91: (5) added, p. 1999, § 2, effective May 1. L. 91, 2nd Ex. Sess.: (2) amended, p. 98, § 4, effective January 1, 1992. L. 99: (5) repealed, p. 629, § 42, effective August 4. L. 2009: (2) and (4) amended, (HB 09-1219), ch. 71, p. 242, § 3, effective March 25; (4) amended, (HB 09-1001), ch. 220, p. 1000, § 2, effective August 5. L. 2010: (4) amended, (SB 1 https://library.partnertax.ai/us-co/stat/39-22-623 L. 64: R&RE, p. 809, § 1. C.R.S. 1963: § 138-1-94. L. 73: p. 1450, § 1. L. 74: (1)(b) amended, p. 432, § 1, effective May 17. L. 77: (1)(a) amended, p. 1793, § 3, effective July 1; (1)(f) added, p. 1811, § 2, effective January 1, 1978. L. 83: (1)(a) amended, p. 2099, § 12, effective October 13; (1)(a) amended, p. 2053, § 27, effective October 14. L. 85: (1)(a) amended, p. 1267, § 5, effective May 30. L. 86: (1)(a) amended, p. 1111, § 10, effective July 1. L. 93: (1)(a)(II) amended, p. 1509, § 10 https://library.partnertax.ai/us-co/stat/39-22-624 L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-96. https://library.partnertax.ai/us-co/stat/39-22-625 L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-97. https://library.partnertax.ai/us-co/stat/39-22-626 L. 79: Entire section added, p. 1446, § 36, effective July 3. https://library.partnertax.ai/us-co/stat/39-22-627 L. 2005: Entire section added, p. 1362, § 3, effective June 6. L. 2010: (7) repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1; (1)(b), (3), and (6) amended, (HB 10-1002), ch. 69, p. 239, § 1, effective August 11. L. 2013: (9) added, (SB 13-001), ch. 381, p. 2231, § 5, effective August 7. L. 2017: (1)(b), (3), and (6) amended and (9) repealed, (SB 17-267), ch. 267, p. 1469, § 27, effective May 30. L. 2024: (1), (2), (3), and (6) amended, (5)(d) repealed, and (10) and (11) added, (SB https://library.partnertax.ai/us-co/stat/39-22-628 L. 2013: Entire section added, (SB 13-206), ch. 345, p. 2006, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-22-629 L. 2023: Entire section added, (HB 23-1272), ch. 167, p. 807, § 11, effective May 11. https://library.partnertax.ai/us-co/stat/39-22-630 L. 2024: Entire section added, (SB 24-016), ch. 476, p. 3338, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-22-651 L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 271, § 4, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-652 L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 271, § 4, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-653 L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 272, § 4, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-654 L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 273, § 4, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-655 L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 273, § 4, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-656 L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 274, § 4, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-657 L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 274, § 4, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-658 L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 275, § 4, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-659 L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 275, § 4, effective April 2. https://library.partnertax.ai/us-co/stat/39-22-701 L. 77: Entire part added, p. 1807, § 1, effective January 1, 1978. L. 84: Entire section amended, p. 1019, § 1, effective April 5. L. 2017: Entire part amended, (HB 17-1250), ch. 362, p. 1893, § 1, effective August 9. https://library.partnertax.ai/us-co/stat/39-22-702 L. 77: Entire part added, p. 1808, § 1, effective January 1, 1978. L. 79: (1) amended, p. 1459, § 1, effective June 21. L. 83: Entire section amended, p. 1528, § 1, effective April 21. L. 84: Entire section R&RE, p. 1019, § 2, effective April 5. L. 90: Entire section amended, p. 1738, § 1, effective April 3. L. 2006: Entire section amended, p. 1155, § 1, effective August 7. L. 2009: Entire section amended, (HB 09-1294), ch. 171, p. 770, § 1, effective April 22. L. 2012: Entire section amended, ( https://library.partnertax.ai/us-co/stat/39-22-703 L. 77: Entire part added, p. 1808, § 1, effective January 1, 1978. L. 79: Entire section amended, p. 1459, § 2, effective June 21. L. 85: (2) amended, p. 1277, § 1, effective June 2. L. 90: (1), IP(2), and (2)(a) amended, p. 1738, § 2, effective April 3. L. 92: (2)(c) repealed, p. 1068, § 3, effective March 16. L. 94: (1) amended, p. 1735, § 3, effective January 1, 1995. L. 2002: (2)(a) amended, p. 863, § 7, effective August 7. L. 2004: (1) amended, p. 1210, § 93, effective August 4. L. 2017: En https://library.partnertax.ai/us-co/stat/39-22-704 L. 77: Entire part added, p. 1808, § 1, effective January 1, 1978. L. 83: Entire section amended, p. 1528, § 2, effective April 21. L. 84: Entire section amended, p. 1020, § 3, effective April 5. L. 87: Entire section amended, p. 1459, § 1, effective May 8. L. 90: Entire section amended, p. 1739, § 3, effective April 3. L. 95: Entire section amended, p. 122, § 1, effective March 31. L. 2006: Entire section amended, p.1155, § 2, effective August 7. L. 2009: Entire section amended, (HB 09-1294), c https://library.partnertax.ai/us-co/stat/39-22-801 L. 2000: Entire part RC&RE, p. 1013, § 7, effective July 1; entire part RC&RE, p. 1866, § 91, effective August 2. L. 2006: Entire section amended, p.1157, § 1, effective August 7. L. 2010: Entire section amended, (SB 10-172), ch. 186, p. 671, § 1, effective August 11. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1168, § 2, effective September 14. https://library.partnertax.ai/us-co/stat/39-22-802 L. 2000: Entire part RC&RE, p. 1013, § 7, effective July 1; entire part RC&RE, p. 1866, § 91, effective August 2. L. 2002: (1) amended, p. 863, § 8, effective August 7. L. 2011: (4) added, (SB 11-164), ch. 33, p. 94, § 8, effective March 18. L. 2022: (1) amended, (HB 22-1342), ch. 137, p. 922, § 15, effective April 25. https://library.partnertax.ai/us-co/stat/39-22-803 L. 2000: Entire part RC&RE, p. 1013, § 7, effective July 1; entire part RC&RE, p. 1866, § 91, effective August 2. L. 2006: Entire section amended, p. 1157, § 2, effective August 7. L. 2010: Entire section amended, (SB 10-172), ch. 186, p. 671, § 2, effective August 11. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1168, § 3, effective September 14. https://library.partnertax.ai/us-co/stat/39-26-102.5 L. 88: Entire section added, p. 1327, § 5, effective April 6. https://library.partnertax.ai/us-co/stat/39-26-103 L. 35: p. 1004, § 3. CSA: C. 144, § 3. L. 37: p. 1079, § 1. CRS 53: § 138-6-3. C.R.S. 1963: § 138-5-3. L. 70: p. 391, § 6. L. 85: (1) and (4) amended and (8) and (9) added, p. 1281, § 1, effective January 1, 1986. L. 89: (9)(b.5) added and (9)(f) amended, p. 1514, § 1, effective May 21. L. 90: (1)(a), (9)(b.5)(I), and (9)(f) amended and (9)(b.5)(IV) added, p. 1726, § 15, effective May 1. L. 98: (10) added, p. 1347, § 83, effective June 1. L. 2002: (4) amended, p. 1558, § 353, effective October 1 https://library.partnertax.ai/us-co/stat/39-26-103.5 L. 99: Entire section added, p. 10, § 2, effective January 1, 2000. https://library.partnertax.ai/us-co/stat/39-26-104 L. 35: p. 1005, § 4. CSA: C. 144, § 4. L. 37: p. 1081, § 1. L. 41: p. 661, § 4. L. 45: pp. 573, 578, §§ 1, 1. CRS 53: § 138-6-4. L. 59: p. 800, § 2. C.R.S. 1963: § 138-5-4. L. 64: p. 817, § 2. L. 78: (1)(e) amended, p. 512, § 1, effective May 5; (1)(b) amended, p. 508, § 2, effective July 1. L. 79: (1)(d) amended, (1)(d.1) and (1)(d.2) added, and (1)(e) R&RE, pp. 1428, 1440, §§ 7, 25, effective July 3. L. 80: (1)(d.1) and (1)(d.2) amended, p. 733, § 3, effective May 2. L. 82: (1)(d.1) amended an https://library.partnertax.ai/us-co/stat/39-26-105 L. 35: p. 1006, § 5. CSA: C. 144, § 5. L. 37: p. 1082, § 1. L. 45: p. 578, § 2. CRS 53: § 138-6-5. C.R.S. 1963: § 138-5-5. L. 64: p. 817, § 3. L. 65: p. 1122, § 1. L. 67: p. 523, § 1. L. 70: p. 395, § 1. L. 76: (1)(a) amended, p. 785, § 1, effective April 6. L. 89: (1)(a) amended, p. 1502, § 8, effective July 1, 1990. L. 99: (1) amended and (3) added, p. 12, § 3, effective January 1, 2000. L. 2000: (1)(a) amended and (1)(e) added, p.1431, § 2, effective May 31. L. 2001: (1)(a) amended, p. 1280, https://library.partnertax.ai/us-co/stat/39-26-105.2 L. 2020: Entire section added, (HB 20-1023), ch. 22, p. 80, § 1, effective March 11. L. 2024: (3.5) added and (4) amended, (SB 24-023), ch. 103, p. 324, § 1, effective April 19; (3) and (4) amended, (SB 24-025), ch. 144, p. 580, § 43, effective July 1, 2025. https://library.partnertax.ai/us-co/stat/39-26-105.4 L. 2009: Entire section added, (HB 09-1230), ch. 232, p. 1066, § 1, effective August 5. L. 2024: IP(1) amended, (SB 24-025), ch. 144, p. 580, § 45, effective July 1, 2025. https://library.partnertax.ai/us-co/stat/39-26-105.5 L. 2001: Entire section added, p. 510, § 1, effective August 8. L. 2017: Entire section amended, (HB 17-1136), ch. 76, p. 237, § 2, effective March 23. L. 2019: Entire section amended, (SB 19-024), ch. 31, p. 99, § 3, effective August 2; Entire section amended, (HB 19-1256), ch. 395, p. 3515, § 4, effective August 2. https://library.partnertax.ai/us-co/stat/39-26-106 L. 35: p. 1007, § 5. CSA: C. 144, § 6. L. 37: p. 1083, § 1. L. 45: p. 579, § 3. CRS 53: § 138-6-6. C.R.S. 1963: § 138-5-6. L. 65: p. 1123, § 2. L. 65, 1st Ex. Sess.: p. 16, § 1. L. 77: (1) R&RE, p. 1825, § 1, effective July 1. L. 83: (1) amended, p. 1518, § 3, effective March 22; (1)(b) amended, p. 2097, § 6, effective October 13. L. 84: (1)(b) amended, p. 1142, § 3, effective June 7. L. 88: (2)(b) amended, p. 1328, § 2, effective April 4. L. 2000: (1)(a) amended and (3) added, p. 1431, § 3, eff https://library.partnertax.ai/us-co/stat/39-26-107 L. 35: p. 1007, § 5. CSA: C. 144, § 7. L. 37: p. 1083, § 1. CRS 53: § 138-6-7. C.R.S. 1963: § 138-5-7. https://library.partnertax.ai/us-co/stat/39-26-108 L. 35: p. 1007, § 5. CSA: C. 144, § 8. L. 37: p. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended, (SB 21-271), ch. 462, p. 3296, § 695, effective March 1, 2022. https://library.partnertax.ai/us-co/stat/39-26-109 L. 35: p. 1008, § 5. CSA: C. 144, § 9. L. 37: p. 1084, § 1. CRS 53: § 138-6-9. C.R.S. 1963: § 138-5-9. L. 64: p. 818, § 4. L. 65: p. 1124, § 3. L. 80: Entire section amended, p. 732, § 1, effective July 1. L. 2024: Entire section amended, (HB 24-1041), ch. 45, p. 161, § 2, effective August 7. https://library.partnertax.ai/us-co/stat/39-26-111 L. 35: p. 1008, § 5. CSA: C. 144, § 12. L. 37: p. 1084, § 1. CRS 53: § 138-6-11. C.R.S. 1963: § 138-5-11. L. 79: Entire section amended, p. 1446, § 37, effective July 3. https://library.partnertax.ai/us-co/stat/39-26-112 L. 35: p. 1009, § 5. CSA: C. 144, § 13. L. 37: p. 1085, § 1. L. 45: p. 580, § 4. CRS 53: § 138-6-12. C.R.S. 1963: § 138-5-12. L. 65: p. 1124, § 4. L. 2001: Entire section amended, p. 1281, § 58, effective June 5. L. 2020, 1st Ex. Sess.: Entire section amended, (HB 20B-1004), ch. 3, p. 24, § 3, effective December 7. L. 2024: (1) amended, (SB 24-228), ch. 170, p. 904, § 15, effective May 14. https://library.partnertax.ai/us-co/stat/39-26-113 L. 35: p. 1009, § 5. CSA: C. 144, § 14. L. 37: p. 1085, § 1. L. 41: p. 661, § 5. CRS 53: § 138-6-13. C.R.S. 1963: § 138-5-13. L. 71: p. 1263, § 1. L. 77: (5) added, p. 1827, § 1, effective July 23; (1) and (2) amended, p. 1743, § 6, effective January 1, 1978. L. 79: (5)(c) repealed, p. 1463, § 1, effective June 29. L. 84: (5)(b) amended, p. 1123, § 37, effective June 7. L. 95: (6) added, p. 889, § 1, effective May 25. L. 2013: (1), (6)(a), and (6)(b) amended and (8) added, (SB 13-280), ch. 407, https://library.partnertax.ai/us-co/stat/39-26-113.5 L. 2009: Entire section added, (HB 09-1298), ch. 417, p. 2312, § 1, effective July 1, 2010. L. 2010: (1)(a) and (1)(c) amended and (3) added, (HB 10-1285), ch. 423, p. 2190, § 4, effective July 1. L. 2024: (1)(a) amended and (4) added, (HB 24-1036), ch. 373, p. 2529, § 16, effective August 7. https://library.partnertax.ai/us-co/stat/39-26-115 L. 35: p. 1012, § 8. CSA: C. 144, § 18. L. 37: p. 1090, § 1. CRS 53: § 138-6-17. C.R.S. 1963: § 138-5-17. L. 65: p. 1149, § 3. L. 81: Entire section amended, p. 1866, § 11, effective June 8. L. 85: Entire section amended, p. 1257, § 10, effective January 1, 1986. https://library.partnertax.ai/us-co/stat/39-26-116 L. 35: p. 1014, § 9. CSA: C. 144, § 23. L. 37: p. 1092, § 1. L. 39: p. 503, § 1. CRS 53: § 138-6-22. C.R.S. 1963: § 138-5-22. https://library.partnertax.ai/us-co/stat/39-26-117 L. 35: p. 1014, § 10. CSA: C. 144, § 24. L. 37: p. 1093, § 1. L. 39: p. 503, § 2. CRS 53: § 138-6-23. C.R.S. 1963: § 138-5-23. L. 69: p. 1137, § 2. L. 77: (1)(b) amended, p. 1803, § 2, effective June 19. L. 89: (1)(b.5) added, p. 1509, § 2, effective April 6. L. 92: (1)(a) and (1)(b) amended, p. 2201, § 4, effective April 16. L. 99: (1)(a) amended and (1)(f) added, p. 13, § 4, effective January 1, 2000. https://library.partnertax.ai/us-co/stat/39-26-118 L. 35: p. 1015, § 11. CSA: C. 144, § 25. L. 37: p. 1094, § 1. L. 39: p. 505, § 3. CRS 53: § 138-6-24. C.R.S. 1963: § 138-5-24. L. 64: pp. 184, 326, §§ 3, 314. L. 65: p. 1150, § 3. L. 69: p. 1138, § 3. L. 77: (2)(a) amended, p. 743, § 3, effective July 1. L. 81: (2)(a) and (9) amended, p. 1867, § 12, effective June 8. L. 85: (2)(a) amended, p. 1257, § 11, effective January 1, 1986. L. 86: (2)(a) amended, p. 1222, § 36, effective May 30. L. 89: (9) amended, p. 1497, § 2, effective June 7. L. 96: ( https://library.partnertax.ai/us-co/stat/39-26-119 L. 35: p. 1017, § 15. CSA: C. 144, § 29. L. 37: p. 1096, § 1. CRS 53: § 138-6-28. C.R.S. 1963: § 138-5-28. https://library.partnertax.ai/us-co/stat/39-26-120 L. 35: p. 1017, § 16. CSA: C. 144, § 30. L. 37: p. 1097, § 1. CRS 53: § 138-6-29. C.R.S. 1963: § 138-5-29. L. 64: p. 326, § 315. L. 72: p. 573, § 63. L. 85: (2) amended, p. 1258, § 12, effective January 1, 1986. L. 2021: (3) amended, (SB 21-271), ch. 462, p. 3296, § 696, effective March 1, 2022. L. 2023: (2) amended, (HB 23-1293), ch. 298, p. 1797, § 67, effective October 1. https://library.partnertax.ai/us-co/stat/39-26-121 L. 35: p. 1018, § 17. CSA: C. 144, § 31. L. 37: p. 1097, § 1. CRS 53: § 138-6-30. C.R.S. 1963: § 138-5-30. L. 85: Entire section amended, p. 1258, § 13, effective January 1, 1986. https://library.partnertax.ai/us-co/stat/39-26-122 L. 35: p. 1018, § 18. CSA: C. 144, § 32. L. 37: p. 1097, § 1. CRS 53: § 138-6-31. C.R.S. 1963: § 138-5-31. https://library.partnertax.ai/us-co/stat/39-26-123 L. 37: p. 1098, § 1. CSA: C. 144, § 33. CRS 53: § 138-6-32. C.R.S. 1963: § 138-5-32. L. 64: p. 658, § 18. L. 79: Entire section R&RE, p. 1469 § 1, effective July 1. L. 81: (2)(c) amended, p. 1890, § 1, effective June 12. L. 83: (2)(c)(I)(D) amended, p. 1522, § 8, effective March 22; (2)(c)(I)(E) amended and (2)(c)(I)(E.5) added, p. 2098, § 10, effective October 13. L. 84: (2)(c)(I)(E.5) amended, p. 1142, § 4, effective June 7. L. 85: (2)(c)(I)(G) amended and (2)(c)(V) repealed, pp. 1268, 1271, § https://library.partnertax.ai/us-co/stat/39-26-124 L. 70: p. 399, § 1. C.R.S. 1963: § 138-5-44. https://library.partnertax.ai/us-co/stat/39-26-125 L. 43: p. 541, § 1. CSA: C. 144, § 47. CRS 53: § 138-6-42. C.R.S. 1963: § 138-5-42. L. 2017: Entire section amended, (SB 17-112), ch. 144, p. 484, § 4, effective April 18. L. 2024: Entire section amended, (SB 24-025), ch. 144, p. 581, § 48, effective July 1, 2025. https://library.partnertax.ai/us-co/stat/39-26-126 L. 65: p. 1127, § 9. C.R.S. 1963: § 138-5-43. L. 76: Entire section amended, p. 319, § 77, effective May 20. L. 77: Entire section amended, p. 1810, § 2, effective May 14. L. 79: Entire section amended, p. 1429, § 12, effective July 3. L. 2002: Entire section amended, p. 1363, § 21, effective July 1. L. 2004: Entire section amended, p. 1045, § 16, effective July 1. https://library.partnertax.ai/us-co/stat/39-26-127 L. 2010: Entire section added, (HB 10-1189), ch. 5, p. 39, § 3, effective February 24; entire section added, (HB 10-1190), ch. 6, p. 42, § 4, effective February 24; entire section added, (HB 10-1191), ch. 7, p. 47, § 5, effective February 24; entire section added, (HB 10-1194), ch. 10, p. 60, § 3, effective February 24; entire section added, (HB 10-1195), ch. 11, p. 63, § 4, effective February 24. L. 2013: Entire section amended, (HB 13-1272), ch. 337, p. 1965, § 4, effective January 1, 2014. https://library.partnertax.ai/us-co/stat/39-26-128 L. 2013: Entire section added, (HB 13-1288), ch. 340, p. 1979, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-26-129 L. 2014: Entire section added, (HB 14-1327), ch. 149, p. 510, § 7, effective August 6. L. 2024: (1) and (3) amended and (6) added, (HB 24-1036), ch. 373, p. 2531, § 21, effective August 7. L. 2025: (1) amended, (HB 25-1080), ch. 317, p. 1659, § 4, effective August 6. https://library.partnertax.ai/us-co/stat/39-26-201 L. 37: p. 1101, § 1. CSA: C. 144, § 40. CRS 53: § 138-6-39. C.R.S. 1963: § 138-5-39. L. 77: Entire section R&RE, p. 290, § 73, effective June 29. L. 90: (2) amended, p. 458, § 41, effective April 18. https://library.partnertax.ai/us-co/stat/39-26-202 L. 37: p. 1098, § 1. CSA: C. 144, § 34. L. 45: p. 580, § 5. CRS 53: § 138-6-33. C.R.S. 1963: § 138-5-33. L. 65: p. 1125, § 6. L. 65, 1st Ex. Sess.: p. 17, § 2. L. 77: Entire section R&RE, p. 1825, § 2, effective July 1. L. 83: Entire section amended, p. 1518, § 4, effective March 22; (2) amended, p. 2098, § 7, effective October 13. L. 84: (2) amended, p. 1142, § 5, effective June 7. L. 96: (1) amended, p. 758, § 3, effective May 22. L. 2000: (1) amended and (3) added, p. 1434, § 4, effective May https://library.partnertax.ai/us-co/stat/39-26-204 L. 37: p. 1100, § 1. CSA: C. 144, § 36. L. 39: p. 507, § 4. CRS 53: § 138-6-35. C.R.S. 1963: § 138-5-35. L. 67: pp. 333, 523, §§ 2, 2. L. 72: p. 573, § 64. L. 84: (1)(a) amended, p. 1022, § 1, effective January 1, 1985. L. 85: (4) and (5) added, p. 1258, § 14, effective January 1, 1986. L. 96: (5)(a) amended, p. 167, § 10, effective July 1. L. 2004: (2) amended, p. 1045, § 17, effective July 1. L. 2019: (2) amended, (HB 19-1240), ch. 264, p. 2501, § 7, effective June 1. L. 2020: (5)(a) amended, https://library.partnertax.ai/us-co/stat/39-26-204.5 L. 2004: Entire section added, p. 768, § 3, effective May 17. L. 2021: Entire section amended, (HB 21-1155), ch. 109, p. 434, § 3, effective May 7. https://library.partnertax.ai/us-co/stat/39-26-204.6 L. 2009: Entire section added, (HB 09-1230), ch. 232, p. 1066, § 2, effective August 5. https://library.partnertax.ai/us-co/stat/39-26-205 L. 37: p. 1100, § 1. CSA: C. 144, § 37. L. 39: p. 508, § 5. CRS 53: § 138-6-36. C.R.S. 1963: § 138-5-36. L. 64: p. 327, § 316. L. 69: p. 1138, § 4. L. 77: (3) amended, p. 1803, § 3, effective June 19. L. 89: (3.5) added, p. 1510, § 3, effective April 6. L. 92: (3) amended, p. 2202, § 5, effective April 16. https://library.partnertax.ai/us-co/stat/39-26-206 L. 37: p. 1101, § 1. CSA: C. 144, § 38. CRS 53: § 138-6-37. C.R.S. 1963: § 138-5-37. L. 85: Entire section amended, p. 1259, § 15, effective January 1, 1986. https://library.partnertax.ai/us-co/stat/39-26-207 L. 37: p. 1101, § 1. CSA: C. 144, § 39. L. 39: p. 509, § 6. CRS 53: § 138-6-38. C.R.S. 1963: § 138-5-38. L. 64: p. 820, § 6. L. 65: p. 1150, § 3. L. 81: Entire section amended, p. 1867, § 13, effective June 8. https://library.partnertax.ai/us-co/stat/39-26-208 L. 37: p. 1101, § 1. CSA: C. 144, § 41. CRS 53: § 138-6-40. C.R.S. 1963: § 138-5-40. L. 71: p. 1264, § 2. L. 73: p. 1480, § 6. L. 75: (1) amended, p. 964, § 7, effective July 14. L. 77: (1) and (2) amended, p. 1743, § 7, effective January 1, 1978. https://library.partnertax.ai/us-co/stat/39-26-209 L. 37: p. 1102, § 1. CSA: C. 144, § 42. CRS 53: § 138-6-41. C.R.S. 1963: § 138-5-41. https://library.partnertax.ai/us-co/stat/39-26-210 L. 43: p. 541, § 1. CSA: C. 144, § 47. CRS 53: § 138-6-42. C.R.S. 1963: § 138-5-42. L. 2017: Entire section amended, (SB 17-112), ch. 144, p. 483, § 2, effective April 18. L. 2024: Entire section amended, (SB 24-025), ch. 144, p. 581, § 49, effective July 1, 2025. https://library.partnertax.ai/us-co/stat/39-26-211 L. 70: p. 399, § 1. C.R.S. 1963: § 138-5-44. https://library.partnertax.ai/us-co/stat/39-26-212 L. 2010: Entire section added, (HB 10-1189), ch. 5, p. 39, § 4, effective February 24; entire section added, (HB 10-1190), ch. 6, p. 43, § 5, effective February 24; entire section added, (HB 10-1191), ch. 7, p. 48, § 6, effective February 24; entire section added, (HB 10-1194), ch. 10, p. 60, § 4, effective February 24; entire section added, (HB 10-1195), ch. 11, p. 64, § 5, effective February 24. L. 2013: Entire section amended, (HB 13-1272), ch. 337, p. 1966, § 5, effective January 1, 2014. https://library.partnertax.ai/us-co/stat/39-26-401 L. 99: Entire part added, p. 609, § 2, effective May 17. L. 2009: Entire part amended, (HB 09-1035), ch. 371, p. 2011, § 1, effective August 5. L. 2015: (2)(b), (2)(c), (3), and (5) amended and (2)(d) repealed, (HB 15-1180), ch. 227, p. 845, § 1, effective August 5. https://library.partnertax.ai/us-co/stat/39-26-402 L. 99: Entire part added, p. 610, § 2, effective May 17. L. 2000: (2) amended, p. 1869, § 99, effective August 2. L. 2009: Entire part amended, (HB 09-1035), ch. 371, p. 2012, § 1, effective August 5. L. 2024: (1) amended, (HB 24-1036), ch. 373, p. 2530, § 19, effective August 7. L. 2025: (1) amended, (SB 25-026), ch. 362, p. 1966, § 10, effective August 6. https://library.partnertax.ai/us-co/stat/39-26-404 L. 2024: Entire section added, (HB 24-1036), ch. 373, p. 2531, § 20, effective August 7. https://library.partnertax.ai/us-co/stat/39-26-701 L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1. https://library.partnertax.ai/us-co/stat/39-26-702 L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1. https://library.partnertax.ai/us-co/stat/39-26-703 L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1. L. 2011: (1), (2), and (3) amended and (2.5) added, (HB 11-1265), ch. 228, p. 978, § 3, effective May 27. L. 2013: (2)(d) amended, (HB 13-1009), ch. 73, p. 233, § 1, effective August 7. L. 2017: (2)(d) and (2.5)(a) amended, (SB 17-112), ch. 144, p. 484, § 5, effective April 18. L. 2019: (2)(c) and (2)(c.5) amended, (HB 19-1245), ch. 199, p. 2160, § 8, effective August 2. L. 2022: (2)(d) amended and (5) added, (HB 22-111 https://library.partnertax.ai/us-co/stat/39-26-704 L. 2004: Entire part added with relocations, p. 1018, § 2, effective July 1. L. 2016: (1.5) added, (HB 16-1006), ch. 177, p. 610, § 3, effective August 10. L. 2020: (2) amended, (HB 20-1182), ch. 58, p. 198, § 2, effective September 14; (3) amended, (HB 20-1020), ch. 53, p. 185, § 2, effective September 14. https://library.partnertax.ai/us-co/stat/39-26-705 L. 2004: Entire part added with relocations, p. 1019, § 2, effective July 1. https://library.partnertax.ai/us-co/stat/39-26-706 L. 2004: Entire part added with relocations, p. 1019, § 2, effective July 1. L. 2009: (1) amended, (HB 09-1342), ch. 354, p. 1846, § 1, effective July 1. L. 2010: (5) added, (HB 10-1018), ch. 421, p. 2181, § 14, effective June 10. L. 2011: (1) amended, (HB 11-1296), ch. 181, p. 691, § 1, effective May 19. L. 2013: (1) amended, (HB 13-1144), ch. 304, p. 1615, § 1, effective July 1; (1)(c) amended, (HB 13-1272), ch. 337, p. 1967, § 6, effective January 1, 2014. L. 2014: (5) amended, (HB 14-1352), https://library.partnertax.ai/us-co/stat/39-26-707 L. 2004: Entire part added with relocations, p. 1020, § 2, effective July 1. L. 2009: (2)(a) amended, (SB 09-121), ch. 421, p. 2338, § 2, effective June 4. L. 2010: (1)(c), (1)(d), (2)(b), and (2)(c) amended and (4) added, (HB 10-1194), ch. 10, p. 58, § 1, effective February 24; (1.5) and (3) added and (2)(d) amended, (HB 10-1191), ch. 7, p. 45, §§ 1, 2, effective February 24; (2)(a) amended, (HB 10-1422), ch. 419, p. 2121, § 175, effective August 11. L. 2016: (1)(f), (2)(e), and (2.5) added, (H https://library.partnertax.ai/us-co/stat/39-26-708 L. 2004: Entire part added with relocations, p. 1021, § 2, effective July 1. L. 2022: (2.5) added, (HB 22-1024), ch. 106, p. 490, § 1, effective August 10; (3) amended, (HB 22-1039), ch. 54, p. 254, § 2, effective August 10. L. 2025: IP(1), (1)(a), IP(2), and (2)(a) amended, (SB 25-272), ch. 314, p. 1644, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-26-709 L. 2004: Entire part added with relocations, p. 1022, § 2, effective July 1. L. 2007: (1)(a)(III) and (1)(a)(IV) added and (1)(c) amended, p. 1175, §§ 2, 3, effective May 23. L. 2008: (1)(a) amended, p. 1323, § 8, effective May 27. L. 2010: (1)(c)(III) amended, (HB 10-1192), ch. 8, p. 52, § 4, effective March 1. L. 2011: (1)(c)(III) amended, (HB 11-1293), ch. 299, p. 1440, § 5, effective July 1, 2012. L. 2016: (1)(a)(II) and (1)(c)(III) amended and (1)(c)(III.5) added, (SB 16-124), ch. 258, p. 1 https://library.partnertax.ai/us-co/stat/39-26-710 L. 2004: Entire part added with relocations, p. 1023, § 2, effective July 1. https://library.partnertax.ai/us-co/stat/39-26-711 L. 2004: Entire part added with relocations, p. 1024, § 2, effective July 1. https://library.partnertax.ai/us-co/stat/39-26-711.5 L. 2008: Entire section added, p. 951, § 1, effective August 5. L. 2016: (1)(b) amended, (HB 16-1119), ch. 50, p. 117, § 1, effective March 23. L. 2021: IP(1) amended, (HB 21-1177), ch. 55, p. 228, § 2, effective September 7. L. 2022: (2) amended, (HB 22-1039), ch. 54, p. 254, § 4, effective August 10. https://library.partnertax.ai/us-co/stat/39-26-711.8 L. 2014: Entire section added, (HB 14-1374), ch. 375, p. 1791, § 1, effective July 1. L. 2016: (1)(c) amended, (HB 16-1119), ch. 50, p. 117, § 2 effective March 23. L. 2022: (2) amended, (HB 22-1039), ch. 54, p. 254, § 5, effective August 10. https://library.partnertax.ai/us-co/stat/39-26-711.9 L. 2017: Entire section added, (HB 17-1103), ch. 106, p. 387, § 2, effective August 9. https://library.partnertax.ai/us-co/stat/39-26-712 L. 2004: Entire part added with relocations, p. 1024, § 2, effective July 1. L. 2010: (2)(c) added, (HB 10-1285), ch. 423, p. 2191, § 5, effective July 1. L. 2022: (1), IP(2), (2)(a), and (2)(b) amended, (HB 22-1039), ch. 54, p. 255, § 6, effective August 10. https://library.partnertax.ai/us-co/stat/39-26-713 L. 2004: Entire part added with relocations, p. 1025, § 2, effective July 1. L. 2006: IP(2)(b)(II) amended, p. 1508, § 59, effective June 1. L. 2017: IP(2) and IP(2)(b)(II) amended, (SB 17-240), ch. 395, p. 2065, § 48, effective July 1. L. 2018: (2)(d) amended, (HB 18-1218), ch. 380, p. 2296, § 2, effective July 1; IP(2)(b)(II) amended, (SB 18-030), ch. 7, p. 140, § 14, effective October 1. L. 2022: IP(1) and (2)(h) amended HB 22-1025), ch. 145, p. 946, § 8, effective January 1, 2023; (1)(b)(II) https://library.partnertax.ai/us-co/stat/39-26-714 L. 2004: Entire part added with relocations, p. 1027, § 2, effective July 1. L. 2010: (2) and (3) amended and (4) and (5) added, (HB 10-1191), ch. 7, p. 46, § 3, effective February 24. https://library.partnertax.ai/us-co/stat/39-26-715 L. 2004: Entire part added with relocations, p. 1029, § 2, effective July 1. L. 2010: (2)(b) amended, (HB 10-1190), ch. 6, p. 42, § 2, effective February 24. L. 2015: IP(1)(a) and IP(2) amended and (1)(a)(III), (2)(d), and (4) added, (HB 15-1012), ch. 55, p. 133, § 2, effective March 26. L. 2016: (1)(a)(II) and (2)(c) amended, (HB 16-1457), ch. 315, p. 1274, § 2, effective June 10. L. 2021: IP(2) and (2)(a)(I) amended, (HB 21-1158), ch. 119, p. 456, § 1, effective September 7. https://library.partnertax.ai/us-co/stat/39-26-716 L. 2004: Entire part added with relocations, p. 1030, § 2, effective July 1. L. 2010: (2)(d), (2)(e), (3)(d), and (3)(e) amended and (5) added, (HB 10-1195), ch. 11, p. 62, § 1, effective February 24. L. 2011: (2)(d), (2)(e), (3)(d), (3)(e), and (5) amended, (HB 11-1005), ch. 194, p. 755, § 3, effective July 1. L. 2012: (2)(d), (2)(e), (3)(d), and (3)(e) amended, (HB 12-1037), ch. 251, p. 1248, § 3, effective June 4. L. 2019: IP(1)(d) amended, (HB 19-1162), ch. 266, p. 2512, § 2, effective Augus https://library.partnertax.ai/us-co/stat/39-26-717 L. 2004: Entire part added with relocations, p. 1034, § 2, effective July 1. L. 2011: (1)(a) and (1)(b) amended and (3) added, (SB 11-263), ch. 278, p. 1247, § 1, effective July 1; entire section amended, (HB 11-1091), ch. 235, p. 1011, § 1, effective August 10. L. 2016: (1)(g)(II), (1)(h)(II), (1)(i)(II), (2)(a)(III), and (2)(b)(III) amended, (SB 16-158), ch. 204, p. 730, § 24, effective August 10. L. 2018: Entire section R&RE, (SB 18-129), ch. 128, p. 847, § 2, effective August 8. L. 2019: (1) https://library.partnertax.ai/us-co/stat/39-26-718 L. 2004: Entire part added with relocations, p. 1034, § 2, effective July 1. L. 2008: Entire section amended, p. 973, § 3, effective September 1. L. 2018: IP(1) and (1)(a) amended, (HB 18-1218), ch. 380, p. 2296, § 3, effective July 1. L. 2019: (1)(b) amended, (HB 19-1323), ch. 263, p. 2487, § 1, effective August 2. L. 2021: (2) added, (HB 21-1177), ch. 55, p. 229, § 4, effective September 7. https://library.partnertax.ai/us-co/stat/39-26-719 L. 2004: Entire part added with relocations, p. 1035, § 2, effective July 1. L. 2009: (1)(b)(I), (1)(b)(III), (2)(b)(II)(A), and (2)(b)(II)(C) amended, (HB 09-1331), ch. 416, p. 2310, § 11, effective June 4. L. 2014: (1)(a) and (2)(b)(I) amended, (HB 14-1326), ch. 357, p. 1677, § 5, effective June 6. L. 2024: IP(1)(a), IP(2), and IP(2)(b)(I) amended and (1)(c) and (2)(b)(III) added, (HB 24-1036), ch. 373, p. 2530, § 18, effective August 7. L. 2025: IP(1)(a), (1)(c), IP(2)(b)(I), and (2)(b)(III) https://library.partnertax.ai/us-co/stat/39-26-720 L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2021: Entire section amended, (HB 21-1155), ch. 109, p. 433, § 1, effective May 7. https://library.partnertax.ai/us-co/stat/39-26-721 L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2018: (3) added, (HB 18-1315), ch. 240, p. 1496, § 1, effective August 8. L. 2019: (1) and (2) amended, (HB 19-1011), ch. 9, p. 37, § 2, effective September 1. L. 2022: (3) amended, (HB 22-1242), ch. 172, p. 1139, § 35, effective August 10. L. 2023: (1) and (2) amended, (HB 23-1301), ch. 303, p. 1844, § 87, effective August 7. L. 2024: (3) amended, (HB 24-1036), ch. 373, p. 2536, § 36, effective August 7. https://library.partnertax.ai/us-co/stat/39-26-723 L. 2008: Entire section added, p. 1545, § 2, effective May 28. L. 2012: Entire section amended, (HB 12-1045), ch. 191, p. 765, § 1, effective May 21. L. 2021: (1) and (3) amended, (HB 21-1261), ch. 323, p. 1983, § 1, effective June 24. L. 2022: (2) amended, (HB 22-1039), ch. 54, p. 256, § 8, effective August 10. https://library.partnertax.ai/us-co/stat/39-26-724 L. 2008: Entire section added, p. 1320, § 4, effective May 27. L. 2009: Entire section amended, (HB 09-1126), ch. 254, p. 1148, § 3, effective May 15. L. 2014: (1)(c) and (2)(a.5) added and (2)(a) amended, (HB 14-1159), ch. 229, p. 850, § 1, effective May 17. L. 2022: (1)(b), (2)(a.5), and (2)(c) repealed, (HB 22-1312), ch. 202, p. 1360, § 7, effective August 10. L. 2024: (3) added, (HB 24-1036), ch. 373, p. 2537, § 38, effective August 7. https://library.partnertax.ai/us-co/stat/39-26-725 L. 2008: Entire section added, p. 969, § 3, effective August 5. L. 2009: (1)(d) amended, (SB 09-292), ch. 369, p. 1980, § 115, effective August 5. L. 2010: (1)(a) amended, (HB 10-1422), ch. 419, p. 2122, § 176, effective August 11. L. 2021: (4) added, (HB 21-1177), ch. 55, p. 229, § 5, effective September 7. https://library.partnertax.ai/us-co/stat/39-26-726 L. 2010: Entire section added, (HB 10-1284), ch. 355, p. 1688, § 14, effective July 1. L. 2025: Entire section amended, (HB 25-1296), ch. 202, p. 918, § 16, effective May 16. https://library.partnertax.ai/us-co/stat/39-26-727 L. 2014: Entire section added, (HB 14-1080), ch. 285, p. 1170, § 1, effective May 30. https://library.partnertax.ai/us-co/stat/39-26-728 L. 2014: Entire section added, (HB 14-1178), ch. 234, p. 866, § 2, effective May 20. https://library.partnertax.ai/us-co/stat/39-26-729 L. 2017: Entire section added, (SB 17-267), ch. 267, p. 1471, § 28, effective May 30. L. 2018: Entire section amended, (SB 18-088), ch. 3, p. 27, § 2, effective February 22; (1)(b) and (2) amended, (SB 18-259), ch. 406, p. 2390, § 2, effective January 1, 2019. L. 2021: (3) added, (HB 21-1177), ch. 55, p. 229, § 6, effective September 7. https://library.partnertax.ai/us-co/stat/39-26-730 L. 2022: Entire section added, (HB 22-1039), ch. 54, p. 253, § 1, effective August 10. https://library.partnertax.ai/us-co/stat/39-26-731 L. 2022: Entire section added, (SB 22-051), ch. 333, p. 2352, § 4, effective August 10. https://library.partnertax.ai/us-co/stat/39-26-732 L. 2022: Entire section added, (SB 22-051), ch. 333, p. 2352, § 4, effective August 10. L. 2023: (3) and (5) amended, (HB 23-1272), ch. 167, p. 808, § 12, effective May 11. https://library.partnertax.ai/us-co/stat/39-26-733 L. 2022: Entire section added, (SB 22-051), ch. 333, p. 2352, § 4, effective August 10. https://library.partnertax.ai/us-co/stat/39-26-734 L. 2023: Entire section added, (HB 23-1240), ch. 171, p. 838, § 1, effective May 12. https://library.partnertax.ai/us-co/stat/39-26-801 L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1793, § 1, effective June 5. L. 2024: (1)(a.5) added and (1)(b) amended, (HB 24-1050), ch. 374, p. 2541, § 2, effective June 4. https://library.partnertax.ai/us-co/stat/39-26-801.5 L. 2025: Entire section added, (SB 25-275), ch. 377, p. 2105, § 318, effective August 6. https://library.partnertax.ai/us-co/stat/39-26-802 L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1794, § 1, effective June 5. L. 2020: (1)(a), (3), and (5) amended, (1)(b) R&RE, and (2.5) added, (HB 20-1022), ch. 156, p. 668, § 1, effective June 29. L. 2024: (1)(a)(I), (1)(b)(I), (1)(b)(II)(I), (1)(b)(II)(J), and (1)(b)(III)(D) amended and (1)(a.5), (1)(b)(II)(K), (1)(b)(II)(L), and (1)(c) added, (HB 24-1050), ch. 374, p. 2541, § 3, effective June 4. L. 2025: (3) and (5) amended, (SB 25-199), ch. 149, p. 568, § 10, effective April 30; (1 https://library.partnertax.ai/us-co/stat/39-26-802.5 L. 2018: Entire section added, (HB 18-1022), ch. 10, p. 159, § 2, effective March 1. https://library.partnertax.ai/us-co/stat/39-26-802.7 L. 2019: Entire section added, (SB 19-006), ch. 105, p. 376, § 2, effective April 12. L. 2023: (2)(d), (2)(e), and (5) added, (HB 23-1017), ch. 365, p. 2195, § 1, effective August 7. https://library.partnertax.ai/us-co/stat/39-26-802.9 L. 2022: Entire section added, (SB 22-032), ch. 119, p. 553, § 1, effective April 21. https://library.partnertax.ai/us-co/stat/39-26-803 L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, § 1, effective June 5. https://library.partnertax.ai/us-co/stat/39-26-804 L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, § 1, effective June 5. L. 2020: Entire section amended, (HB 20-1022), ch. 156, p. 671, § 2, effective June 29. https://library.partnertax.ai/us-co/stat/39-26-900.3 L. 2025: Entire section added with relocations, (SB 25-275), ch. 377, p. 2105, § 320, effective August 6. https://library.partnertax.ai/us-co/stat/39-26-901 L. 2024: Entire part added, (SB 24-228), ch. 170, p. 903, § 13, effective August 7. L. 2025: (3) repealed, (SB 25-275), ch. 377, p. 2109, § 336, effective August 6. https://library.partnertax.ai/us-co/stat/39-27-101 L. 33: p. 716, § 1. L. 35: p. 904, § 1. CSA: C. 16, § 381. L. 47: p. 267, § 1. L. 51: p. 182, § 1. CRS 53: § 138-3-1. L. 63: p. 942, § 1. C.R.S. 1963: § 138-2-1. L. 65: p. 1114, § 1. L. 67: p. 235, § 1. L. 79: IP(1), (2), (3)(b), (4), (5), (6), and (8) amended and (7) repealed, pp. 1473, 1501, §§ 1, 29, effective January 1, 1980. L. 81: (1.5) added, p. 1892, § 2, effective May 18. L. 88: (2) amended, p. 1091, § 6, effective January 1, 1989. L. 95: (1), (4), and (5) amended, p. 981, § 1, effectiv https://library.partnertax.ai/us-co/stat/39-27-102 L. 33: p. 718, § 2. L. 35: p. 905, § 2. CSA: C. 16, § 382. L. 53: p. 152, § 1. CRS 53: § 138-3-2. L. 63: p. 942, § 2. C.R.S. 1963: § 138-2-2. L. 64: p. 656, § 15. L. 65: pp. 1114-1118, §§ 2-5. L. 67: pp. 335, 336, 985, §§ 1, 2, 3, 1. L. 69: pp. 1140, 1141, §§ 1-5. L. 71: pp. 1257, 1258, §§ 1, 2. L. 72: p. 572, § 60. L. 73: pp. 1454, 1457, 1458, §§ 3, 4, 1, 2. L. 75: (4)(a) amended, p. 1517, § 1, effective January 1, 1976. L. 77: (2)(b) amended, p. 1838, § 1, effective July 1; (3)(a), (4)(a),and https://library.partnertax.ai/us-co/stat/39-27-102.5 L. 2000: Entire section added with relocated provisions, p. 1932, § 15, effective October 1. L. 2002: (2)(a), (2)(b)(I), (2)(b)(II), and (7) amended, p. 552, § 1, effective May 24. L. 2005: (1), (1.5), (2)(b)(I), IP(5)(a), (5)(b), (5)(e), (5)(f), (6)(a), and (7) amended, p. 866, § 2, effective July 1. L. 2009: (1.5) and (2)(a) amended, (SB 09-098), ch. 195, p. 877, § 2, effective August 5. L. 2013: (5), (6), and (8) repealed, (7) amended, and (9) added, (HB 13-1110), ch. 225, p. 1060, § 7, effec https://library.partnertax.ai/us-co/stat/39-27-103 L. 33: p. 720, § 3. CSA: C. 16, § 383. L. 43: p. 192, § 1. L. 51: p. 190, §§ 1, 2. L. 53: p. 157, § 2. CRS 53: § 138-3-3. L. 55: pp. 912, 913, §§ 1, 1. L. 59: p. 789, § 1. L. 63: pp. 943, 944, §§ 3, 4. C.R.S. 1963: § 138-2-3. L. 64: p. 812, § 1. L. 67: pp. 337, 495, §§ 4, 1. L. 79: (3)(a.1) added, p. 1330, § 4, effective May 8; (3)(d) amended, p. 1503, § 1, effective July 1; (1), (2), (3), and (4) amended and (6) repealed, pp. 1477, 1501, §§ 3, 29, effective January 1, 1980. L. 85: (4) amended, https://library.partnertax.ai/us-co/stat/39-27-104 L. 33: p. 722, § 4. CSA: C. 16, § 384. L. 51: p. 186, § 1. CRS 53: § 138-3-4. C.R.S. 1963: § 138-2-4. L. 73: p. 1455, § 5. L. 77: (3) amended, p. 887, § 74, effective July 1, 1979. L. 79: (2)(a) amended, p. 427, § 22, effective July 1; (1)(a), (1)(c), (2)(a), (2)(b), and (3) amended, p. 1480, § 4, January 1, 1980. L. 87: (2.5) added, p. 486, § 32, effective July 1. L. 89: (3) amended, p. 853, § 146, effective July 1. L. 95: (1)(a) and (2)(b) amended, p. 983, § 3, effective July 1. L. 98: (1) and https://library.partnertax.ai/us-co/stat/39-27-105 L. 33: p. 726, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-5. C.R.S. 1963: § 138-2-5. L. 67: p. 350, § 1. L. 69: p. 1142, § 6. L. 77: (2) amended, p. 1843, § 1, effective July 1. L. 79: Entire section amended, p. 1481, § 5, effective January 1, 1980. L. 81: (3) amended, p. 1867, § 14, effective July 8. L. 85: (2) and (3) amended, p. 1259, § 17, effective January 1, 1986. L. 95: IP(1), (1)(a), (1)(b), (1)(d), (1)(e) and (2) amended and (1)(f) added, p. 984, § 4, effective July 1. L. 98: IP(1) and (1) https://library.partnertax.ai/us-co/stat/39-27-105.5 L. 87: Entire section added, p. 486, § 33, effective July 1. L. 92: (1)(b) amended, p. 2203, § 6, effective April 16. L. 2000: (2) amended, p. 1927, § 5, effective October 1. L. 2004: (2) amended, p. 1211, § 96, effective August 4. L. 2021: Entire section amended, (HB 21-1322), ch. 453, p. 3017, § 8, effective January 1, 2022. https://library.partnertax.ai/us-co/stat/39-27-107 L. 33: p. 729, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-7. C.R.S. 1963: § 138-2-7. L. 79: Entire section amended, p. 1483, § 7, effective January 1, 1980. L. 88: Entire section amended, p. 1093, § 9, effective January 1, 1989. L. 98: Entire section amended, p. 1030, § 5, effective July 1. L. 2013: Entire section amended, (HB 13-1110), ch. 225, p. 1063, § 10, effective January 1, 2014. https://library.partnertax.ai/us-co/stat/39-27-108 L. 33: p. 729, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-8. C.R.S. 1963: § 138-2-8. L. 79: Entire section amended, p. 1483, § 8, effective January 10, 1980. L. 85: Entire section amended, p. 1260, § 19, effective January 1, 1986. L. 95: Entire section amended, p. 985, § 5, effective July 1. L. 2000: Entire section amended, p. 1928, § 7, effective October 1. https://library.partnertax.ai/us-co/stat/39-27-109.7 L. 98: Entire section added, p. 1031, § 6, effective July 1. L. 2000: Entire section amended, p. 1928, § 8, effective October 1. L. 2009: Entire section amended, (SB 09-098), ch. 195, p. 878, § 4, effective August 5. L. 2012: Entire section amended, (HB 12-1315), ch. 224, p. 978, § 44, effective July 1. L. 2015: Entire section amended, (HB 15-1228), ch. 315, p. 1290, § 8, effective August 5. L. 2018: Entire section amended, (SB 18-003), ch. 359, p. 2149, § 12, effective June 1. https://library.partnertax.ai/us-co/stat/39-27-110 L. 33: p. 732, § 7. CSA: C. 16, § 387. L. 51: p. 185, § 1. L. 53: p. 161, § 4. CRS 53: § 138-3-12. C.R.S. 1963: § 138-2-12. L. 64: p. 657, § 16. L. 79: Entire section amended, p. 1483, § 9, effective January 1, 1980. L. 95: (1) amended, p. 985, § 6, effective July 1. L. 2000: Entire section amended with relocations, p. 1928, § 9, effective October 1. L. 2015: (3)(d) added, (HB 15-1228), ch. 315, p. 1290, § 9, effective January 1, 2016. L. 2021: (7) added, (SB 21-065), ch. 15, p. 89, § 2, effecti https://library.partnertax.ai/us-co/stat/39-27-111 L. 33: p. 733, § 9. CSA: C. 16, § 389. CRS 53: § 138-3-14. C.R.S. 1963: § 138-2-14. L. 79: Entire section amended, p. 1484, § 10, effective January 1, 1980. L. 88: Entire section amended, p. 1093, § 10, effective January 1, 1989. L. 91: Entire section amended, p. 2391, § 11, effective July 1. L. 91, 1st Ex. Sess.: Entire section amended, p. 7, § 12, effective July 1. L. 2000: Entire section amended, p. 1930, § 10, effective October 1. https://library.partnertax.ai/us-co/stat/39-27-112 L. 33: p. 733, § 10. CSA: C. 16, § 390. L. 47: p. 269, § 1. L. 53: p. 510, § 18. CRS 53: § 138-3-15. C.R.S. 1963: § 138-2-15. L. 64: p. 657, § 17. L. 79: Entire section amended, p. 1485, § 11, effective January 1, 1980. L. 84: (2) amended, p. 1026, § 1, effective March 16. L. 88: (2) amended and (3) added, p. 1093, § 11, effective January 1, 1989. L. 91: (2)(b) and (3) amended, pp. 2398, 1075, §§ 23, 60, effective July 1. L. 91, 1st Ex. Sess.: (2)(b) and (3) amended, p. 7, § 13, effective July 1 https://library.partnertax.ai/us-co/stat/39-27-114 L. 33: p. 736, § 13. CSA: C. 16, § 393. CRS 53: § 138-3-18. C.R.S. 1963: § 138-2-18. L. 72: p. 572, § 61. L. 79: Entire section amended, p. 1485, § 13, effective January 1, 1980. https://library.partnertax.ai/us-co/stat/39-27-116 L. 33: p. 737, § 15. CSA: C. 16, § 395. L. 53: p. 163, § 6. CRS 53: § 138-3-20. C.R.S. 1963: § 138-2-20. L. 70: p. 391, § 5. L. 79: Entire section amended, p. 1485, § 14, effective January 1, 1980. https://library.partnertax.ai/us-co/stat/39-27-117 L. 67: p. 496, § 1. C.R.S. 1963: § 138-2-28. L. 79: IP(1) amended, p. 1486, § 15, effective January 1, 1980. L. 2000: (4) added, p. 1931, § 12, effective October 1. https://library.partnertax.ai/us-co/stat/39-27-119 L. 33: p. 739, § 17. CSA: C. 16, § 397. CRS 53: § 138-3-22. C.R.S. 1963: § 138-2-22. L. 79: Entire section amended, p. 1486, § 16, effective January 1, 1980. https://library.partnertax.ai/us-co/stat/39-27-120 L. 33: p. 733, § 8. CSA: C. 16, § 388. L. 53: p. 162, § 5. CRS 53: § 138-3-13. C.R.S. 1963: § 138-2-13. L. 79: Entire section amended, p. 1486, § 17, effective January 1, 1980. L. 85: Entire section amended, p. 1261, § 20, effective January 1, 1986. L. 2000: Entire section amended, p. 1931, § 13, effective October 1. L. 2021: Entire section amended, (HB 21-1322), ch. 453, p. 3020, § 11, effective January 1, 2022. https://library.partnertax.ai/us-co/stat/39-27-121 L. 73: p. 1456, § 6. C.R.S. 1963: § 138-2-29. L. 79: Entire section amended, p. 1487, § 18, effective January 1, 1980. L. 2000: Entire section amended, p. 1932, § 14, effective October 1. https://library.partnertax.ai/us-co/stat/39-27-122 L. 2013: Entire section added, (HB 13-1110), ch. 225, p. 1063, § 11, effective August 15. https://library.partnertax.ai/us-co/stat/39-27-123 L. 2013: Entire section added, (HB 13-1110), ch. 225, p. 1063, § 11, effective August 15. https://library.partnertax.ai/us-co/stat/39-27-301 L. 88: Entire part added, p. 1334, § 1, effective April 14; (5) amended, p. 1437, § 39, effective June 11. L. 90: (5) amended, p. 458, § 43, effective April 18. L. 98: (2), (5), and (7) amended and (3.5) added, p. 1093, § 1, effective June 1. L. 2021: (1), (4), and (6) amended and (3.3) added, (SB 21-260), ch. 250, p. 1403, § 16, effective June 17. https://library.partnertax.ai/us-co/stat/39-27-302 L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 2, effective June 1. L. 2021: Entire section amended, (SB 21-260), ch. 250, p. 1403, § 17, effective June 17. https://library.partnertax.ai/us-co/stat/39-27-303 L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 2016: Entire section amended, (SB 16-189), ch. 210, p. 796, § 116, effective June 6. https://library.partnertax.ai/us-co/stat/39-27-304 L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: (1)(b) and (1)(g) amended, p. 1094, § 3, effective June 1. L. 2021: (1)(a), (1)(b), (1)(c), (1)(e), (1)(f), and (1)(g) amended, (SB 21-260), ch. 250, p. 1403, § 18, effective June 17. https://library.partnertax.ai/us-co/stat/39-27-305 L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 2021: Entire section amended, (SB 21-260), ch. 250, p. 1404, § 19, effective June 17. https://library.partnertax.ai/us-co/stat/39-27-306 L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: (1) amended, p. 1094, § 4, effective June 1. L. 2021: (1) amended, (SB 21-260), ch. 250, p. 1404, § 20, effective June 17. https://library.partnertax.ai/us-co/stat/39-27-307 L. 88: Entire part added, p. 1336, § 1, effective April 14. https://library.partnertax.ai/us-co/stat/39-27-308 L. 88: Entire part added, p. 1336, § 1, effective April 14. https://library.partnertax.ai/us-co/stat/39-27-309 L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 5, effective June 1. https://library.partnertax.ai/us-co/stat/39-27-310 L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: (1) amended, p. 1095, § 6, effective June 1. L. 2021: (1) amended, (SB 21-260), ch. 250, p. 1404, § 21, effective June 17. https://library.partnertax.ai/us-co/stat/39-28-101 L. 64: p. 821, § 1. C.R.S. 1963: § 138-8-1. L. 90: (1), (3), and (4) amended, p. 458, § 44, effective April 18. L. 2005: (2.5) and (5) added, p. 717, § 1, effective June 1. L. 2020: IP, (3), and (4) amended and (1.3), (1.7), and (2.7) added, (HB 20-1427), ch. 248, p. 1187, § 2, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28-102 L. 64: p. 821, § 2. C.R.S. 1963: § 138-8-2. L. 2001: Entire section amended, p. 579, § 4, effective May 30. L. 2004: Entire section amended, p. 246, § 1, effective August 4. L. 2005: (1) amended and (1.3) added, p. 717, § 2, effective June 1. L. 2008: (1) and (1.5) amended, p. 182, § 1, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2122, § 177, effective August 11. https://library.partnertax.ai/us-co/stat/39-28-102.5 L. 2005: Entire section added, p. 719, § 3, effective June 1. L. 2008: Entire section amended, p. 183, § 2, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2122, § 178, effective August 11. L. 2025: (3) added, (HB 25-1215), ch. 312, p. 1634, § 13, effective May 30. https://library.partnertax.ai/us-co/stat/39-28-103 L. 64: p. 822, § 3. C.R.S. 1963: § 138-8-3. L. 65: p. 1129, § 1. L. 73: p. 1451, § 2. L. 77: Entire section amended, p. 1793, § 4, effective July 1. L. 83: (3) added, p. 2099, § 11, effective October 13; (2) repealed, p. 2053, § 28, effective October 14. L. 85: Entire section R&RE, p. 1267, § 4, effective May 30. L. 86: Entire section amended, p. 1113, § 11, effective July 1. L. 2020: Entire section amended, (HB 20-1427), ch. 248, p. 1188, § 3, effective January 1, 2021. L. 2023: (2) added, (HB https://library.partnertax.ai/us-co/stat/39-28-103.3 L. 2020: Entire section added, (HB 20-1427), ch. 248, p. 1189, § 4, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28-103.5 L. 2005: Entire section added, p. 907, § 2, effective June 2; entire section added, p. 922, § 3, effective June 2. https://library.partnertax.ai/us-co/stat/39-28-104 L. 64: p. 822, § 1. C.R.S. 1963: § 138-8-4. L. 65: p. 1129, § 2. L. 73: p. 1451, § 3. L. 83: (1) amended, p. 2106, § 1, effective October 14. L. 86: (1) amended, p. 1113, § 12, effective July 1. L. 87: (1) amended, p. 1466, § 1, effective April 16. L. 88: (1) amended, p. 1338, § 1, effective July 1. L. 2003: (1) amended, p. 2636, § 4, effective June 5. L. 2004: (4) added, p. 265, § 1, effective August 4. L. 2005: (1.5) added, p. 720, § 4, effective June 1; (1) and (4)(a) amended, p. 907, § 3, ef https://library.partnertax.ai/us-co/stat/39-28-104.5 L. 99: Entire section added, p. 92, § 1, effective March 24. L. 2021: (5) amended, (SB 21-271), ch. 462, p. 3297, § 698, effective March 1, 2022. https://library.partnertax.ai/us-co/stat/39-28-105 L. 64: p. 823, § 5. C.R.S. 1963: § 138-8-5. L. 79: (1) amended, p. 428, § 23, effective July 1. L. 83: (2) amended, p. 2106, § 2, effective October 14. L. 86, 2nd Ex. Sess.: (2) amended, p. 74, § 2, effective August 15. L. 87: (2) amended, p. 1468, § 1, effective May 1. L. 88: (2) amended, p. 1338, § 2, effective July 1. L. 2005: (2) amended, p. 908, § 4, effective June 2; (2) amended, p. 923, § 5, effective June 2. https://library.partnertax.ai/us-co/stat/39-28-106 L. 64: p. 823, § 6. C.R.S. 1963: § 138-8-6. L. 90: (1) amended, p. 459, § 45, effective April 18. L. 93: (1) amended, p. 865, § 44, effective July 1, 1994. L. 2003: (1) amended, p. 2356, § 346, effective July 1, 2004. L. 2005: (1) amended, p. 908, § 5, effective June 2; (1) amended, p. 924, § 6, effective June 2. https://library.partnertax.ai/us-co/stat/39-28-107 L. 64: p. 823, § 7. C.R.S. 1963: § 138-8-7. L. 90: (2) amended, p. 459, § 46, effective April 18. L. 2005: Entire section amended, p. 909, § 6, effective June 2; entire section amended, p. 924, § 7, effective June 2. L. 2009: (1) amended, (HB 09-1173), ch. 372, p. 2016, § 3, effective August 5. L. 2010: (1)(a) amended and (1)(c) added, (HB 10-1058), ch. 158, p. 543, § 1, effective August 11. L. 2020: (1)(b) amended, (HB 20-1427), ch. 248, p. 1190, § 6, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28-108 L. 64: p. 824, § 8. C.R.S. 1963: § 138-8-8. L. 81: (2) amended, p. 1868, § 15, effective June 8. L. 85: Entire section amended, p. 1262, § 24, effective January 1, 1986. L. 86: (2) amended, p. 1223, § 37, effective May 30. L. 87: (2) R&RE, p. 1466, § 2, effective April 16. L. 90: (1) amended, p. 459, § 47, effective April 18. L. 2005: (1) amended, p. 909, § 7, effective June 2; (1) amended, p. 925, § 8, effective June 2. L. 2020: (2)(b) amended, (HB 20-1427), ch. 248, p. 1191, § 7, effective Jan https://library.partnertax.ai/us-co/stat/39-28-109 L. 64: p. 824, § 9. C.R.S. 1963: § 138-8-9. L. 88: Entire section amended, p. 1339, § 3, effective July 1. https://library.partnertax.ai/us-co/stat/39-28-110 L. 64: p. 825, § 10. C.R.S. 1963: § 138-8-10. L. 2005: Entire section amended, p. 909, § 8, effective June 2; entire section amended, p. 925, § 9, effective June 2. L. 2020: (1) amended, (HB 20-1427), ch. 248, p. 1191, § 8, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28-110.5 L. 2020: Entire section added, (HB 20-1427), ch. 248, p. 1191, § 9, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28-111 L. 64: p. 825, § 11. C.R.S. 1963: § 138-8-11. https://library.partnertax.ai/us-co/stat/39-28-112 L. 64: p. 825, § 13. C.R.S. 1963: § 138-8-13. L. 2019: Entire section amended, (HB 19-1033), ch. 53, p. 186, § 6, effective July 1. L. 2024: (2)(c) amended, (SB 24-025), ch. 144, p. 582, § 51, effective July 1, 2025. https://library.partnertax.ai/us-co/stat/39-28-114 L. 64: p. 826, § 15. C.R.S. 1963: § 138-8-15. L. 85: Entire section amended, p. 1262, § 25, effective January 1, 1986. https://library.partnertax.ai/us-co/stat/39-28-115 L. 2009: Entire section added, (HB 09-1173), ch. 372, p. 2017, § 4, effective August 5. https://library.partnertax.ai/us-co/stat/39-28-116 L. 2020: Entire section added, (HB 20-1427), ch. 248, p. 1191, § 10, effective January 1, 2021. L. 2022: (6) amended, (HB 22-1295), ch. 123, p. 869, § 131, effective July 1. https://library.partnertax.ai/us-co/stat/39-28-201 L. 99: Entire part added, p. 944, § 1, effective July 1. https://library.partnertax.ai/us-co/stat/39-28-202 L. 99: Entire part added, p. 945, § 1, effective July 1. https://library.partnertax.ai/us-co/stat/39-28-203 L. 99: Entire part added, p. 947, § 1, effective July 1. L. 2004: (2)(b)(II) amended, p. 404, § 1, effective April 8. https://library.partnertax.ai/us-co/stat/39-28-301 L. 2003: Entire part added, p. 1752, § 1, effective May 14. https://library.partnertax.ai/us-co/stat/39-28-302 L. 2003: Entire part added, p. 1752, § 1, effective May 14. https://library.partnertax.ai/us-co/stat/39-28-303 L. 2003: Entire part added, p. 1753, § 1, effective May 14. L. 2011: (1)(a) and IP(2)(a) amended, (HB 11-1303), ch. 264, p. 1176, § 94, effective August 10. https://library.partnertax.ai/us-co/stat/39-28-304 L. 2003: Entire part added, p. 1757, § 1, effective May 14. https://library.partnertax.ai/us-co/stat/39-28-305 L. 2003: Entire part added, p. 1758, § 1, effective May 14. https://library.partnertax.ai/us-co/stat/39-28-306 L. 2003: Entire part added, p. 1759, § 1, effective May 14. https://library.partnertax.ai/us-co/stat/39-28-307 L. 2003: Entire part added, p. 1759, § 1, effective May 14. L. 2011: (3) repealed, (HB 11-1303), ch. 264, p. 1176, § 95, effective August 10. https://library.partnertax.ai/us-co/stat/39-28-401 L. 2020: Entire part added, (HB 20-1427), ch. 248, p. 1186, § 1, effective July 8. https://library.partnertax.ai/us-co/stat/39-28.5-101 L. 86: Entire article added, p. 1113, § 13, effective July 1. L. 2005: (1.5) added, p. 721, § 5, effective June 1. L. 2020: IP, (1), (2), and (4) amended and (1.2), (1.4), (3.3), and (3.7) added, (HB 20-1427), ch. 248, p. 1192, § 11, effective January 1, 2021. L. 2023: Entire section amended, (HB 23-1015), ch. 142, p. 605, § 1, effective January 1, 2024. https://library.partnertax.ai/us-co/stat/39-28.5-102 L. 86: Entire article added, p. 1114, § 13, effective July 1. L. 2020: Entire section R&RE, (HB 20-1427), ch. 248, p. 1193, § 12, effective January 1, 2021. L. 2023: (5) added, (HB 23-1290), ch. 337, p. 2024, § 4, effective June 2; (4) amended, (HB 23-1015), ch. 142, p. 607, § 2, effective January 1, 2024. https://library.partnertax.ai/us-co/stat/39-28.5-102.5 L. 2005: Entire section added, p. 910, § 9, effective June 2; entire section added, p. 925, § 10, effective June 2. L. 2023: Entire section amended, (HB 23-1015), ch. 142, p. 608, § 3, effective January 1, 2024. https://library.partnertax.ai/us-co/stat/39-28.5-103 L. 86: Entire article added, p. 1114, § 13, effective July 1. https://library.partnertax.ai/us-co/stat/39-28.5-104 L. 86: Entire article added, p. 1114, § 13, effective July 1. L. 2001: Entire section amended, p. 580, § 5, effective May 30. L. 2004: Entire section amended, p. 247, § 2, effective August 4. L. 2005: (1) amended, p. 721, § 6, effective June 1. L. 2008: Entire section amended, p. 184, § 3, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2123, § 179, effective August 11. L. 2023: (1) amended, (HB 23-1015), ch. 142, p. 608, § 4, effective January 1, 2024. https://library.partnertax.ai/us-co/stat/39-28.5-104.5 L. 2005: Entire section added, p. 721, § 7, effective June 1. L. 2008: Entire section amended, p. 185, § 4, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2123, § 180, effective August 11. https://library.partnertax.ai/us-co/stat/39-28.5-105 L. 86: Entire article added, p. 1115, § 13, effective July 1. L. 2009: (4) added, (HB 09-1173), ch. 372, p. 2017, § 5, effective August 5. L. 2020: (1) and (3) amended, (HB 20-1427), ch. 248, p. 1195, § 13, effective January 1, 2021. L. 2023: (5) added, (HB 23-1015), ch. 142, p. 609, § 5, effective January 1, 2024. https://library.partnertax.ai/us-co/stat/39-28.5-106 L. 86: Entire article added, p. 1115, § 13, effective July 1. L. 87: (2) amended, p. 1467, § 3, effective April 16. L. 2003: (2) amended, p. 2637, § 5, effective June 5. L. 2005: (2) amended and (3) added, p. 910, § 10, effective June 2; (2) amended and (3) added, p. 925, § 11, effective June 2. L. 2009: (4) added, (HB 09-1173), ch. 372, p. 2018, § 6, effective August 5. L. 2017: (3) amended, (HB 17-1136), ch. 76, p. 238, § 5, effective March 23. L. 2019: (3) repealed, (HB 19-1256), ch. 395, p. https://library.partnertax.ai/us-co/stat/39-28.5-107 L. 86: Entire article added, p. 1115, § 13, effective July 1. L. 2004: Entire section amended, p. 266, § 2, effective August 4. L. 2005: (2)(a) amended, p. 910, § 11, effective June 2; (2)(a) amended, p. 926, § 12, effective June 2. L. 2015: (1) amended, (HB 15-1301), ch. 336, p. 1364, § 3, effective June 5. L. 2020: (1) amended, (HB 20-1427), ch. 248, p. 1196, § 15, effective January 1, 2021. L. 2023: (2)(a), (2)(b)(I), (2)(b)(III), (2)(c), and (2)(d) amended, (HB 23-1015), ch. 142, p. 610, § 7 https://library.partnertax.ai/us-co/stat/39-28.5-108 L. 86: Entire article added, p. 1115, § 13, effective July 1. L. 2005: Entire section amended, p. 911, § 12, effective June 2; entire section amended, p. 926, § 13, effective June 2. L. 2020: (1) amended, (HB 20-1427), ch. 248, p. 1196, § 16, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.5-108.5 L. 2020: Entire section added, (HB 20-1427), ch. 248, p. 1196, § 17, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.5-109 L. 86: Entire article added, p. 1115, § 13, effective July 1. L. 2019: Entire section amended, (HB 19-1033), ch. 53, p. 189, § 7, effective July 1. https://library.partnertax.ai/us-co/stat/39-28.5-110 L. 86: Entire article added, p. 1116, § 13, effective July 1. L. 87: (2) R&RE, p. 1467, § 4, effective April 16. L. 2023: (1) amended, (HB 23-1015), ch. 142, p. 611, § 8, effective January 1, 2024. https://library.partnertax.ai/us-co/stat/39-28.5-111 L. 99: Entire section added, p. 93, § 2, effective March 24. L. 2021: (5) amended, (SB 21-271), ch. 462, p. 3297, § 699, effective March 1, 2022. https://library.partnertax.ai/us-co/stat/39-28.5-112 L. 2009: Entire section added, (HB 09-1173), ch. 372, p. 2018, § 7, effective August 5. L. 2023: Entire section amended, (HB 23-1015), ch. 142, p. 611, § 9, effective January 1, 2024. https://library.partnertax.ai/us-co/stat/39-28.6-101 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1197, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.6-102 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1197, § 18, effective January 1, 2021. L. 2023: (5) and (7)(b) amended, (HB 23-1015), ch. 142, p. 611, § 10, effective January 1, 2024. https://library.partnertax.ai/us-co/stat/39-28.6-103 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1199, § 18, effective January 1, 2021. L. 2023: (4) added, (HB 23-1290), ch. 337, p. 2024, § 5, effective June 2. https://library.partnertax.ai/us-co/stat/39-28.6-104 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1200, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.6-105 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1200, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.6-106 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1201, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.6-107 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1201, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.6-108 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1202, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.6-109 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1202, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.6-110 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1203, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.6-111 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1203, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.6-112 L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1203, § 18, effective January 1, 2021. https://library.partnertax.ai/us-co/stat/39-28.8-101 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1866, § 1, effective May 28. L. 2015: (12.5) added, (HB 15-1367), ch. 271, p. 1065, § 2, effective June 4. L. 2017: IP and (1) amended and (1.5) and (2.5) added, (SB 17-192), ch. 299, p. 1639, § 3, effective August 9. L. 2018: (6) amended, (HB 18-1023), ch. 55, p. 592, § 26, effective October 1. L. 2019: (6) amended, (SB 19-224), ch. 315, p. 2943, § 34, effective January 1, 2020. L. 2023: (4) and (7) amended, (SB 23-271), ch. 444, p. 2618, https://library.partnertax.ai/us-co/stat/39-28.8-201 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1868, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-28.8-202 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1868, § 1, effective May 28. L. 2015: (1)(a) amended, (HB 15-1367), ch. 271, p. 1065, § 3, effective June 4. L. 2017: (1)(a)(I) and (3) amended, (HB 17-1136), ch. 76, p. 238, § 6, effective March 23; (1)(a)(I) amended, (SB 17-267), ch. 267, p. 1471, § 29, effective May 30. L. 2019: (1)(a)(I) amended and (3) repealed, (HB 19-1256), ch. 395, p. 3516, § 8, effective August 2. https://library.partnertax.ai/us-co/stat/39-28.8-203 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1869, § 1, effective May 28. L. 2014: (1)(b) amended, (SB 14-215), ch. 352, p. 1615, § 8, effective July 1. L. 2015: IP(1), (1)(a)(I), and (1)(b) amended, (1)(a)(I.5) and (3) added, and (2) repealed, (HB 15-1367), ch. 271, p. 1066, § 4, effective June 4. L. 2016: (1)(b)(I) amended and (1)(b)(II) repealed, (HB 16-1418), ch. 156, p. 488, § 2, effective May 4. L. 2017: IP(1), (1)(a)(I), and (1)(b)(I) amended, (1)(a)(I.5) repealed, and (1)(b)( https://library.partnertax.ai/us-co/stat/39-28.8-204 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1870, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-28.8-205 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-28.8-301 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-28.8-302 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28. L. 2015: (1)(a) amended, (HB 15-1367), ch. 271, p. 1068, § 5, effective June 4. L. 2017: (1)(a)(I) amended and (3) added, (SB 17-192), ch. 299, p. 1640, § 4, effective August 9. L. 2018: (1)(a)(I) amended, (SB 18-259), ch. 406, p. 2390, § 3, effective January 1, 2019. L. 2021: (2) amended, (HB 21-1216), ch. 306, p. 1834, § 5, effective July 1, 2022. L. 2024: (1)(a)(I) amended and (1)(c) added, (SB 24-076), ch. https://library.partnertax.ai/us-co/stat/39-28.8-303 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1872, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-28.8-304 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1872, § 1, effective May 28. L. 2016: (4) repealed, (HB 16-1041), ch. 14, p. 33, § 6, effective March 11. L. 2017: (3) amended, (HB 17-1136), ch. 76, p. 239, § 7, effective March 23. L. 2019: (3) repealed, (HB 19-1256), ch. 395, p. 3516, § 9, effective August 2. https://library.partnertax.ai/us-co/stat/39-28.8-305 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28. L. 2014: (1)(b) amended, (SB 14-215), ch. 352, p. 1616, § 9, effective July 1. L. 2015: (1)(b) amended, (HB 15-1367), ch. 271, p. 1068, § 6, effective June 4. L. 2018: Entire section amended, (HB 18-1070), ch. 322, p. 1930, § 2, effective May 30. L. 2019: Entire section amended, (HB 19-1055), ch. 246, p. 2406, § 5, effective May 21. L. 2020: (1)(a)(III) amended and (1)(a)(IV) added, (HB 20-1418), ch. 197, p. 94 https://library.partnertax.ai/us-co/stat/39-28.8-306 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-28.8-307 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-28.8-308 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-28.8-401 L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1874, § 1, effective May 28. https://library.partnertax.ai/us-co/stat/39-28.8-500.3 L. 2025: Entire section added, (SB 25-275), ch. 377, p. 2105, § 321, effective August 6. https://library.partnertax.ai/us-co/stat/39-28.8-501 L. 2014: (2)(b)(XI) and (2)(b)(XII) amended and (2)(b)(XIV) added, (SB 14-184), ch. 315, p. 1370, § 10, effective May 31; entire part added, (SB 14-215), ch. 352, p. 1600, § 2, effective July 1; (2)(b)(XI) and (2)(b)(XII) amended and (2)(b)(XV) added, (HB 14-1398), ch. 353, p. 1646, § 5, effective July 1. L. 2015: (2)(a), IP(2)(b), and (4)(b) amended, (SB 15-167), ch. 15, p. 37, § 1, effective March 13; (4)(b) amended, (SB 15-249), ch. 136, p. 416, § 1, effective May 1; (1) amended, (2)(b) R&RE, https://library.partnertax.ai/us-co/stat/39-28.8-502 L. 2014: Entire part added, (SB 14-215), ch. 352, p. 1603, § 2, effective July 1. L. 2018: (2) amended, (HB 18-1023), ch. 55, p. 592, § 28, effective October 1. L. 2019: (2) amended, (SB 19-224), ch. 315, p. 2944, § 36, effective January 1, 2020. https://library.partnertax.ai/us-co/stat/39-29-101 L. 77: Entire article added, p. 1844, § 1, effective January 1, 1978. https://library.partnertax.ai/us-co/stat/39-29-102 L. 77: Entire article added, p. 1845, § 1, effective January 1, 1978. L. 80: (4.5) added, p. 739, § 1, effective April 10. L. 82: (1.5) added, p. 576, § 1, effective April 2; (5) amended, p. 578, § 1, effective January 1, 1983. L. 85: (3)(a) R&RE, p. 1287, § 1, effective July 1. L. 95: (3)(a) amended and (7) added, p. 979, § 2, effective May 25. L. 2000: (2.5) and (6.5) added, p. 1442, § 1, effective July 1. L. 2021: IP and (3)(a) amended, (HB 21-1312), ch. 299, p. 1797, § 11, effective January https://library.partnertax.ai/us-co/stat/39-29-103 L. 77: Entire article added, p. 1845, § 1, effective January 1, 1978. L. 99: (1) amended, p. 925, § 2, effective May 24. L. 2008: IP(1) amended, p. 1679, § 2, effective August 5. https://library.partnertax.ai/us-co/stat/39-29-104 L. 77: Entire article added, p. 1846, § 1, effective January 1, 1978. L. 86: Entire section amended, p. 1135, § 1, effective April 1. L. 88: IP(1) amended and (1)(a) to (1)(c) repealed, p. 1343, §§ 1, 2, effective March 4. L. 94: (1) amended, p. 334, § 1, effective March 29. L. 99: (1) amended, p. 926, § 3, effective May 24. L. 2008: (1) amended, p. 1680, § 3, effective August 5. https://library.partnertax.ai/us-co/stat/39-29-105 L. 77: Entire article added, p. 1846, § 1, effective January 1, 1978. L. 82: Entire section amended, p. 578, § 2, effective January 1, 1983. L. 84: (2) amended, p. 1028, § 1, effective January 1, 1985. L. 2000: Entire section amended, p. 1442, § 2, effective July 1. L. 2008: (1)(b) amended, p. 1680, § 4, effective August 5. L. 2022: (2)(b) amended and (2)(c) added, (HB 22-1391), ch. 401, p. 2856, § 2, effective August 10. L. 2023: (2)(b) and IP(2)(c) amended and (2)(d) added, (HB 23-1272), ch. 1 https://library.partnertax.ai/us-co/stat/39-29-106 L. 77: Entire article added, p. 1846, § 1, effective January 1, 1978. L. 79: (5) amended, p. 1505, § 1, effective January 1, 1980. L. 84: (2) amended, p. 1030, § 1, effective July 1. L. 86: (2) amended, p. 1137, § 1, effective April 11. L. 88: (5) amended, p. 1344, § 2, effective January 1; (1) amended, p. 1344, § 1, effective July 1. L. 90: (2)(a) and (2)(b) amended and (2)(c) repealed, p. 1747, §§ 1, 2, effective May 25. L. 94: (1) amended, p. 334, § 2, effective March 29. L. 99: (2)(a) and (2 https://library.partnertax.ai/us-co/stat/39-29-107 L. 77: Entire article added, p. 1847, § 1, effective January 1, 1978. L. 82: (2) amended and (3.1) added, p. 576, § 2, effective April 2; (4) repealed, p. 580, § 1, effective July 1. L. 2004: (1) amended, p. 1211, § 97, effective August 4. L. 2023: (1), (2), (3), and (3.1) amended, (HB 23-1121), ch. 35, p. 120, § 4, effective August 7. https://library.partnertax.ai/us-co/stat/39-29-107.8 L. 2016: Entire section added, (SB 16-218), ch. 289, p. 1173, § 3, effective June 10. L. 2018: (2)(c) added, (HB 18-1338), ch. 201, p. 1311, § 13, effective May 4. https://library.partnertax.ai/us-co/stat/39-29-108 L. 77: Entire article added, p. 1847, § 1, effective January 1, 1978. L. 79: (1)(c)(III), (1)(d)(III), and (2) amended, pp. 1508, 1641, §§ 2, 56, effective July 19. L. 81: IP(1) amended and (3) added, p. 1903, § 2, effective June 19. L. 87: (4) added, p. 1469, § 1, effective July 1. L. 88: (4) amended, p. 1346, § 1, effective May 11. L. 89: (4) amended, p. 1516, § 1, effective April 7. L. 90: (4) amended, p. 1748, § 1, effective April 3. L. 91: (4) amended, p. 1951, § 1, effective April 11. L. 9 https://library.partnertax.ai/us-co/stat/39-29-109 L. 77: Entire article added, p. 1848, § 1, effective January 1, 1978. L. 79: (1) amended, p. 1508, § 1, effective July 19. L. 83: (3) added, p. 1522, § 9, effective March 22. L. 85: (1) amended, p. 1268, § 9, effective May 30; (4) added, p. 1289, § 1, effective June 6. L. 86, 2nd Ex. Sess.: (1)(b) amended, p. 72, § 4, effective August 14. L. 87: (3) amended, p. 1109, § 5, effective April 22. L. 88: (4) amended, p. 1347, § 1, effective May 17. L. 89: (4) repealed, p. 1517, § 1, effective July 1. https://library.partnertax.ai/us-co/stat/39-29-109.3 L. 2008: Entire section added, p. 1863, § 2, effective June 2; (2)(j) added, p. 978, § 3, effective May 21; (2)(f) and IP(4)(a) amended and (4)(c) added, pp. 1328, 1336, §§ 3, 10, effective May 27; (2)(k) added, p. 1535, § 5, effective May 28; (2)(d)(I)(A) and (2)(e)(I)(A) amended, p. 1581, § 6, effective May 29; (2)(d)(I)(A) and (2)(e)(I)(A) amended and (2)(m) added, p. 1591, §§ 9, 8, effective May 29; (2)(l) added, p. 1576, § 33, effective May 29; (1) amended, p. 1689, § 2, effective June 2. L https://library.partnertax.ai/us-co/stat/39-29-110 L. 77: Entire article added, p. 1848, § 1, effective January 1, 1978. L. 81: (1)(c) and (1)(d) amended, p. 1903, § 3, effective June 19. L. 82: (1)(d) amended, p. 581, § 1, effective April 6. L. 85: (1)(a) and (1)(b) amended, p. 1290, § 1, effective May 31. L. 86: (2)(c) added, p. 426, § 65, effective March 26. L. 88: (2) repealed, p. 319, § 18, effective April 14. L. 93: (1)(b)(III) added, p. 448, § 5, effective April 19. L. 96: (1)(d)(I) amended, p. 168, § 12, effective July 1. L. 97: (1)(a) a https://library.partnertax.ai/us-co/stat/39-29-111 L. 77: Entire article added, p. 1850, § 1, effective January 1, 1978. L. 85: (1) R&RE, p. 1292, § 1, effective June 6. L. 89: (4) added, p. 1518, § 1, effective April 7. L. 2000: (1) and (4) amended, p. 1444, § 3, effective July 1. L. 2007: (1) amended, p. 1410, § 6, effective May 30. L. 2019: (1)(b) amended, (SB 19-024), ch. 31, p. 99, § 2, effective August 2; (1)(b) repealed, (HB 19-1256), ch. 395, p. 3516, § 10, effective August 2. L. 2021: (1)(a) and (3) amended, (HB 21-1156), ch. 117, p. 45 https://library.partnertax.ai/us-co/stat/39-29-112 L. 77: Entire article added, p. 1850, § 1, effective January 1, 1978. L. 83: (1) amended, p. 1545, § 1, effective May 20. L. 86: (6) added, p. 1136, § 2, effective April 1. L. 2012: (1) amended and (7) added, (HB 12-1314), ch. 250, p. 1244, § 1, effective August 8. L. 2020: (2) amended, (HB 20-1175), ch. 88, p. 356, § 3, effective September 14. L. 2022: (8) added, (HB 22-1361), ch. 472, p. 3452, § 5, effective July 1. L. 2024: (8)(a)(I) amended, (HB 24-1346), ch. 216, p. 1344, § 19, effective Ma https://library.partnertax.ai/us-co/stat/39-29-113 L. 77: Entire article added, p. 1851, § 1, effective January 1, 1978. https://library.partnertax.ai/us-co/stat/39-29-114 L. 77: Entire article added, p. 1851, § 1, effective January 1, 1978. L. 88: (4) amended, p. 1327, § 6, effective April 6. https://library.partnertax.ai/us-co/stat/39-29-115 L. 83: Entire section added, p. 1545, § 2, effective May 20. L. 85: (1) amended, p. 1263, § 26, effective January 1, 1986. L. 2010: (1.5) and (4) added, (HB 10-1060), ch. 277, p. 1269, § 1, effective September 1. L. 2012: (3) amended, (HB 12-1314), ch. 250, p. 1245, § 2, effective August 8. https://library.partnertax.ai/us-co/stat/39-29-116 L. 90: Entire section added, p. 1749, § 1, effective May 2. L. 93: (1) to (4) and (6) amended, p. 446, § 3, effective April 19. L. 94: (4) amended, p. 2805, § 578, effective July 1. L. 97: (2) amended, p. 336, § 1, effective April 16. L. 99: (6) amended, p. 204, § 1, effective March 31. L. 2002: (6) amended, p. 140, § 1, effective March 27. L. 2007: (4) amended, p. 191, § 29, effective March 22; (3)(d), (4), and (6) amended, p. 1367, § 2, effective May 29. L. 2011: (3)(a) and (3)(d) amended, (SB https://library.partnertax.ai/us-co/stat/39-30-101 L. 86: Entire article added, p. 1139, § 1, effective July 1. https://library.partnertax.ai/us-co/stat/39-30-102 L. 86: Entire article added, p. 1139, § 1, effective July 1. L. 97: (3)(a) amended, p. 527, § 11, effective July 1. L. 2002: (1)(c) added, p. 1103, § 1, effective August 7. L. 2008: (3)(a) amended, p. 216, § 1, effective March 26. https://library.partnertax.ai/us-co/stat/39-30-103 L. 86: Entire article added, p. 1140, § 1, effective July 1. L. 87: (4) amended, p. 1470, § 1, effective May 28. L. 89: (3)(e) R&RE, (3)(f) added, and (4) amended, p. 1521, §§ 2-4, effective June 7. L. 90: (1)(b), (2), and (4) amended, p. 1752, § 1, effective May 24. L. 96: IP(1), (3)(d), and (4) amended, and (5) and (6) added, p. 1121, § 1, effective July 1. L. 97: (4)(b)(VIII) amended, p. 1397, § 3, effective June 3. L. 99: (3)(d), (4)(b), (4)(c), (4)(d)(I), and (6) amended and (3)(e.5), (4)(b https://library.partnertax.ai/us-co/stat/39-30-103.2 L. 2002: Entire section added, p. 1105, § 3, effective August 7. L. 2008: (2), (3), (4), and (5) amended, p. 219, § 3, effective March 26. L. 2014: (5) amended, (HB 14-1363), ch. 302, p. 1274, § 42, effective May 31. L. 2020: (5) amended, (HB 20-1166), ch. 103, p. 398, § 6, effective April 1. L. 2024: (1.5) added and (2) amended, (SB 24-190), ch. 280, p. 1872, § 7, effective August 7. https://library.partnertax.ai/us-co/stat/39-30-103.5 L. 89: Entire section added, p. 1519, § 1, effective June 7. L. 90: (2) added, p. 1399, § 14, effective May 24. L. 94: (3) added, p. 2085, § 1, effective July 1. L. 96: (1)(a) and (1)(c) amended and (1)(e), (4), (5), (6), and (7) added, p. 1125, §§ 2, 3, effective July 1. L. 98: (3)(b) repealed, p. 225, § 1, effective April 10; (2) amended, p. 1371, § 2, effective August 5. L. 99: (1)(e) amended, p. 729, § 3, effective May 20. L. 2000: (1)(a)(I), (1)(e), (6), and (7) amended, p. 1680, § 9, effec https://library.partnertax.ai/us-co/stat/39-30-104 L. 86: Entire article added, p. 1141, § 1, effective July 1. L. 87: (3) added, p. 1470, § 2, effective May 28. L. 91: (3) amended, p. 1988, § 7, effective April 20. L. 92: (2) amended, p. 2220, § 3, effective May 29. L. 96: Entire section amended, p. 1127, § 4, effective July 1. L. 97: (5) repealed, p. 1396, § 2, effective June 3. L. 2007: (6) amended, p. 352, § 9, effective August 3. L. 2009: (1) amended, (HB 09-1298), ch. 417, p. 2313, § 2, effective July 1, 2010. L. 2010: (2) and (2.5) amende https://library.partnertax.ai/us-co/stat/39-30-105.1 L. 2013: Entire section added, (HB 13-1265), ch. 164, p. 526, § 2, effective May 3; (1)(a)(I) and (1)(b) amended, (HB 13-1265), ch. 164, p. 530, § 3, effective May 15. L. 2017: (4)(a) amended, (HB 17-1356), ch. 237, p. 973, § 4, effective May 24. L. 2020: (4)(a)(II) amended, (HB 20-1177), ch. 118, p. 492, § 3, effective September 14. L. 2022: (4)(a) amended, (HB 22-1418), ch. 427, p. 3024, § 5, effective August 10. L. 2023: (4)(a)(I) and (4)(a)(II) amended, (HB 23-1260), ch. 227, p. 1188, § 5, e https://library.partnertax.ai/us-co/stat/39-30-105.5 L. 88: Entire section added, p. 1349, § 1, effective July 1. L. 89: (1)(a) amended and (1)(b) repealed, pp. 1522, 1523, §§ 7, 11, effective June 7. L. 2017: IP(2) amended, (HB 17-1356), ch. 237, p. 974, § 5, effective May 24. L. 2023: IP(2) amended, (HB 23-1260), ch. 227, p. 1189, § 6, effective May 20. https://library.partnertax.ai/us-co/stat/39-30-105.6 L. 89: Entire section added, p. 1519, § 1, effective June 7. L. 2022: (3) amended, (HB 22-1418), ch. 427, p. 3025, § 6, effective August 10. https://library.partnertax.ai/us-co/stat/39-30-106 L. 86: Entire article added, p. 1141, § 1, effective July 1. L. 87: Entire section amended, p. 1451, § 26, effective June 22. L. 88: Entire section amended, p. 1317, § 15, effective May 29. L. 89: Entire section amended, p. 1523, § 8, effective June 7. L. 91: Entire section amended, p. 2428, § 2, effective June 8; entire section amended, p. 1975, § 1, effective July 1, 1992. L. 95: (1)(a) amended, p. 137, § 2, effective April 7. L. 2004: (1)(b) amended, p. 1047, § 21, effective July 1. L. 2007: https://library.partnertax.ai/us-co/stat/39-30-107 L. 86: Entire article added, p. 1142, § 1, effective July 1. https://library.partnertax.ai/us-co/stat/39-30-107.5 L. 87: Entire section added, p. 1472, § 4, effective May 28. L. 92: Entire section amended, p. 2220, § 4, effective May 29. L. 94: (1) amended, p. 2834, § 5, effective January 1, 1995. L. 95: Entire section amended, p. 1213, § 2, effective May 31. L. 2005: (1) amended and (3)(c) added, pp. 107, 108, §§ 2, 3, effective August 8. L. 2007: IP(3), (3)(a), and (3)(b) amended, p. 352, § 10, effective August 3. L. 2014: (1)(a) and (2) amended and (3)(a) and (3)(b) repealed, (HB 14-1363), ch. 302, p. 12 https://library.partnertax.ai/us-co/stat/39-30-107.6 L. 89: Entire section added, p. 1519, § 1, effective June 7. https://library.partnertax.ai/us-co/stat/39-30-108 L. 86: Entire article added, p. 1142, § 1, effective July 1. L. 89: Entire section amended, p. 1523, § 9, effective June 7. https://library.partnertax.ai/us-co/stat/39-30-110 L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1878, § 3, effective January 1, 2012. https://library.partnertax.ai/us-co/stat/39-30-111 L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1878, § 3, effective January 1, 2012. L. 2011: (4) amended, (HB 11-1303), ch. 264, p. 1177, § 97, effective January 1, 2012. L. 2019: (1) amended, (HB 19-1256), ch. 395, p. 3516, § 11, effective August 2. L. 2024: (2), (3), and (4) repealed, (HB 24-1036), ch. 373, p. 2537, § 39, effective August 7. https://library.partnertax.ai/us-co/stat/39-30-112 L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1879, § 3, effective January 1, 2012. https://library.partnertax.ai/us-co/stat/39-30.5-101 L. 2015: Entire article added, (SB 15-282), ch. 186, p. 607, § 1, effective May 13. https://library.partnertax.ai/us-co/stat/39-30.5-102 L. 2015: Entire article added, (SB 15-282), ch. 186, p. 607, § 1, effective May 13. L. 2020: (2) amended, (HB 20-1003), ch. 234, p. 1130, § 1, effective September 14. https://library.partnertax.ai/us-co/stat/39-30.5-103 L. 2015: Entire article added, (SB 15-282), ch. 186, p. 608, § 1, effective May 13. L. 2016: IP(11) amended, (HB 16-1082), ch. 58, p. 153, § 45, effective August 10. L. 2020: IP and (7)(d) amended and (1.5) and (4.5) added, (HB 20-1003), ch. 234, p. 1130, § 2, effective September 14. L. 2021: (12) added, (SB 21-229), ch. 236, p. 1240, § 2, effective June 15. L. 2024: (7)(c) amended, (HB 24-1001), ch. 278, p. 1845, § 2, effective May 29. https://library.partnertax.ai/us-co/stat/39-30.5-104 L. 2015: Entire article added, (SB 15-282), ch. 186, p. 610, § 1, effective May 13. L. 2020: IP(1)(a), (1)(a)(III), (4), (5), IP(6)(a), (6)(a)(I), IP(6)(a)(III), (6)(a)(III)(B), IP(6)(b), (6)(b)(I), (7)(a), (7)(b)(I), (7)(b)(II), and (9) amended and (4.5) added, (HB 20-1003), ch. 234, p. 1131, § 3, effective September 14. L. 2021: (1)(a)(I), (1)(a)(II), and (1)(b) amended and (7)(c) and (7)(d) added, (SB 21-229), ch. 236, p. 1240, § 3, effective June 15. L. 2024: (7)(a) and (7)(b)(II) amended, ( https://library.partnertax.ai/us-co/stat/39-30.5-105 L. 2015: Entire article added, (SB 15-282), ch. 186, p. 614, § 1, effective May 13. L. 2020: (1)(a), (2)(a), (3)(a), and (3)(b) amended, (HB 20-1003), ch. 234, p. 1134, § 4, effective September 14. L. 2021: (5) added, (SB 21-229), ch. 236, p. 1242, § 4, effective June 15. L. 2024: (1)(a)(I) and (2)(a)(I) amended, (HB 24-1001), ch. 278, p. 1845, § 4, effective May 29. https://library.partnertax.ai/us-co/stat/39-30.5-106 L. 2015: Entire article added, (SB 15-282), ch. 186, p. 617, § 1, effective May 13. https://library.partnertax.ai/us-co/stat/39-30.5-107 L. 2015: Entire article added, (SB 15-282), ch. 186, p. 618, § 1, effective May 13. L. 2020: (1) amended, (HB 20-1003), ch. 234, p. 1136, § 5, effective September 14. L. 2021: (1)(a.5) and (1)(h.5) added and (1)(h) amended, (SB 21-229), ch. 236, p. 1242, § 5, effective June 15. https://library.partnertax.ai/us-co/stat/39-30.5-108 L. 2015: Entire article added, (SB 15-282), ch. 186, p. 619, § 1, effective May 13. https://library.partnertax.ai/us-co/stat/39-31-101 L. 87: Entire article added, p. 1453, § 30, effective June 22. L. 90: (3)(b) amended, p. 574, § 73, effective July 1. L. 98: (2)(a), (2)(b), and (3)(b) amended and (2.5) added, p. 513, § 1, effective August 5. L. 2000: (3)(b) amended, p. 1110, § 1, effective May 26. L. 2007: (2) and IP(3)(b) amended and (5) added, p. 1388, § 1, effective August 3. L. 2014: (1)(b)(I), (1)(c), (1)(d), (2), IP(3)(b), and (3)(b)(II) amended and (2.3) and (3)(b)(II.5) added, (SB 14-014), ch. 249, p. 965, § 2, effecti https://library.partnertax.ai/us-co/stat/39-31-102 L. 87: Entire article added, p. 1454, § 30, effective June 22. L. 93: (1) amended, p. 1510, § 11, effective June 6. L. 94: (1) amended, p. 1805, § 3, effective May 31. L. 98, 2nd Ex. Sess.: (2) amended, p. 7, § 2, effective September 16. L. 99: (2) amended, p. 1317, § 3, effective August 4. L. 2004: (1) amended, p. 689, § 1, effective April 28. L. 2014: (1), (2), and (3)(a) amended, (SB 14-014), ch. 249, p. 967, § 3, effective July 1. L. 2019: (4) amended, (HB 19-1085), ch. 228, p. 2301, § 2, ef https://library.partnertax.ai/us-co/stat/39-31-103 L. 87: Entire article added, p. 1455, § 30, effective June 22. L. 2014: Entire section R&RE, (SB 14-014), ch. 249, p. 968, § 4, effective July 1. https://library.partnertax.ai/us-co/stat/39-31-104.5 L. 2024: Entire section added, (HB 24-1268), ch. 475, p. 3331, § 4, effective August 7. https://library.partnertax.ai/us-co/stat/39-31-105 L. 2004: Entire section added, p. 399, § 2, effective August 4. L. 2014: Entire section amended, (SB 14-014), ch. 249, p. 971, § 6, effective July 1. L. 2024: Entire section amended, (HB 24-1268), ch. 475, p. 3334, § 5, effective August 7. https://library.partnertax.ai/us-co/stat/39-32-101 L. 98: Entire article added, p. 695, § 1, effective May 18. https://library.partnertax.ai/us-co/stat/39-32-102 L. 98: Entire article added, p. 695, § 1, effective May 18. https://library.partnertax.ai/us-co/stat/39-32-103 L. 98: Entire article added, p. 696, § 1, effective May 18. https://library.partnertax.ai/us-co/stat/39-32-104 L. 98: Entire article added, p. 696, § 1, effective May 18. https://library.partnertax.ai/us-co/stat/39-32-105 L. 98: Entire article added, p. 697, § 1, effective May 18. https://library.partnertax.ai/us-co/stat/39-32-107 L. 98: Entire article added, p. 698, § 1, effective May 18. L. 2008: Entire section amended, p. 1914, § 132, effective August 5. https://library.partnertax.ai/us-co/stat/39-36-101 L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1189, § 7, effective May 20. https://library.partnertax.ai/us-co/stat/39-36-102 L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1189, § 7, effective May 20.