Repeal of part

This part 4 is repealed, effective December 31, 2031. Source: 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. Income Tax ARTICLE 22 Income Tax Editor's note: This article was numbered as article 1 of chapter 138, C.R.S. 1963. The provisions of this article were repealed and reenacted in 1964, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this article prior to 1964, consult the Colorado statutory research explanatory note beginning on page vii in the front of this volume. Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see § 24-12-108. Law reviews: For article, Survey of Colorado Tax Liens, see 14 Colo. Law. 1765 (1985). PART 1 GENERAL Editor's note: This article was repealed and reenacted in 1964, and this part 1 was subsequently repealed and reenacted in 1987, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this part 1 prior to 1987, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume and the editor's note following the article heading. Former C.R.S. section numbers prior to 1987 are shown in editor's notes following those sections that were relocated.