Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-101
Short title
Official textolls.info
This article shall be known and may be cited as the Colorado Income Tax Act of 1987. Source: L. 87: Entire part R&RE, p. 1426, § 2, effective June 22. Editor's note: This section is similar to former § 39-22-101 as it existed prior to 1987.
Amendment history
L. 87: Entire part R&RE, p. 1426, § 2, effective June 22.
Source: view the official text
In this article (40 sections)
- 39-22-101 · Short title
- 39-22-102 · Legislative declaration
- 39-22-103 · Definitions - construction of terms
- 39-22-104 · Income tax imposed on individuals, estates, and trusts -…
- 39-22-104.5 · Pretax payments - catastrophic health insurance - repeal
- 39-22-104.6 · Pretax payments - medical savings accounts - repeal
- 39-22-105 · Alternative minimum tax
- 39-22-106 · Colorado personal exemptions of a resident individual
- 39-22-107 · Income tax filing status
- 39-22-107.5 · Income tax filing status - innocent spouse relief
- 39-22-108 · Credit for tax paid other states
- 39-22-108.5 · Dual resident trusts - income tax calculation
- 39-22-109 · Income of a nonresident individual for purposes of Colorado…
- 39-22-110 · Apportionment of tax in the case of a part-year resident
- 39-22-110.5 · Reacquisition of residency during active duty military…
- 39-22-111 · Accounting periods and methods
- 39-22-112 · Persons and organizations exempt from tax under this article
- 39-22-114.5 · Tax credit for investment in technologies for recycling…
- 39-22-116 · Tax tables for individuals
- 39-22-119 · Expenses related to child and dependent care - refundable…
- 39-22-119.5 · Child care expenses tax credit - legislative declaration…
- 39-22-121 · Credit for child care facilities - legislative declaration…
- 39-22-122 · Long-term care insurance credit
- 39-22-123 · Earned income tax credit - refund of state excess revenues…
- 39-22-123.5 · Earned income tax credit - legislative declaration -…
- 39-22-123.7 · Earned income tax credit - pilot program - pre-populated…
- 39-22-129 · Child tax credit - legislative declaration - definitions -…
- 39-22-130 · Family affordability tax credit - tax preference…
- 39-22-201 · Partners, not partnership, subject to tax
- 39-22-202 · Resident partners - definition
- 39-22-203 · Nonresident partners
- 39-22-204 · Accounting periods and methods
- 39-22-206 · Foreign source income of export taxpayers
- 39-22-300.1 · Short title - citation
- 39-22-301 · Corporate tax imposed - repeal
- 39-22-302 · S corporations
- 39-22-303 · Dividends in a combined report - foreign source income -…
- 39-22-303.1 · Interstate banking or branching - nondiscriminatory tax…
- 39-22-303.5 · Single-factor apportionment of business income -…
- 39-22-303.6 · Market-based apportionment of the income of a taxpayer…