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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-22-201

Partners, not partnership, subject to tax

Official textolls.infolast amended

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 (Repealed) Source: L. 90: Entire section added, p. 453, § 34, effective April 18. L. 95: Entire section repealed, p. 817, § 41, effective May 24.

Amendment history

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.

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In this article (40 sections)
  1. 39-22-107 · Income tax filing status
  2. 39-22-107.5 · Income tax filing status - innocent spouse relief
  3. 39-22-108 · Credit for tax paid other states
  4. 39-22-108.5 · Dual resident trusts - income tax calculation
  5. 39-22-109 · Income of a nonresident individual for purposes of Colorado…
  6. 39-22-110 · Apportionment of tax in the case of a part-year resident
  7. 39-22-110.5 · Reacquisition of residency during active duty military…
  8. 39-22-111 · Accounting periods and methods
  9. 39-22-112 · Persons and organizations exempt from tax under this article
  10. 39-22-114.5 · Tax credit for investment in technologies for recycling…
  11. 39-22-116 · Tax tables for individuals
  12. 39-22-119 · Expenses related to child and dependent care - refundable…
  13. 39-22-119.5 · Child care expenses tax credit - legislative declaration…
  14. 39-22-121 · Credit for child care facilities - legislative declaration…
  15. 39-22-122 · Long-term care insurance credit
  16. 39-22-123 · Earned income tax credit - refund of state excess revenues…
  17. 39-22-123.5 · Earned income tax credit - legislative declaration -…
  18. 39-22-123.7 · Earned income tax credit - pilot program - pre-populated…
  19. 39-22-129 · Child tax credit - legislative declaration - definitions -…
  20. 39-22-130 · Family affordability tax credit - tax preference…
  21. 39-22-201 · Partners, not partnership, subject to tax
  22. 39-22-202 · Resident partners - definition
  23. 39-22-203 · Nonresident partners
  24. 39-22-204 · Accounting periods and methods
  25. 39-22-206 · Foreign source income of export taxpayers
  26. 39-22-300.1 · Short title - citation
  27. 39-22-301 · Corporate tax imposed - repeal
  28. 39-22-302 · S corporations
  29. 39-22-303 · Dividends in a combined report - foreign source income -…
  30. 39-22-303.1 · Interstate banking or branching - nondiscriminatory tax…
  31. 39-22-303.5 · Single-factor apportionment of business income -…
  32. 39-22-303.6 · Market-based apportionment of the income of a taxpayer…
  33. 39-22-303.7 · Sourcing of sales of mutual fund service corporations -…
  34. 39-22-303.9 · Apportionment of the income of a taxpayer with enterprise…
  35. 39-22-304 · Net income of corporation - legislative declaration -…
  36. 39-22-305 · Consolidated returns
  37. 39-22-306 · Accounting periods and methods
  38. 39-22-308 · Credit allowed for purchase of Colorado coal
  39. 39-22-310 · Legislative declaration - statutory interpretation and…
  40. 39-22-320 · Short title - citation
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