C.R.S. § 39-22-201 — Partners, not partnership, subject to tax

A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for the tax and the alternative minimum tax under this article only in their separate or individual capacities. Source: 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. 39-22-201.5. Limited liability company members - subject to tax. (Repealed) Source: L. 90: Entire section added, p. 453, § 34, effective April 18. L. 95: Entire section repealed, p. 817, § 41, effective May 24.