Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-204
Accounting periods and methods
The provisions of section 39-22-111 shall apply to partnerships to the extent not inconsistent with sections 39-22-201 to 39-22-203. Source: 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. 39-22-204.5. Accounting periods and methods - limited liability companies. (Repealed) Source: L. 90: Entire section added, p. 454, § 34, effective April 18. L. 95: Entire section repealed, p. 817, § 43, effective May 24. 39-22-205. Limited liability company members. (Repealed) Source: L. 90: Entire section added, p. 455, § 34, effective April 18. L. 95: Entire section repealed, p. 817, § 44, effective May 24.
Amendment history
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.
Source: view the official text
In this article (40 sections)
- 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…
- 39-22-303.7 · Sourcing of sales of mutual fund service corporations -…
- 39-22-303.9 · Apportionment of the income of a taxpayer with enterprise…
- 39-22-304 · Net income of corporation - legislative declaration -…
- 39-22-305 · Consolidated returns
- 39-22-306 · Accounting periods and methods
- 39-22-308 · Credit allowed for purchase of Colorado coal
- 39-22-310 · Legislative declaration - statutory interpretation and…
- 39-22-320 · Short title - citation
- 39-22-321 · Definitions
- 39-22-322 · Taxation of an S corporation and its shareholders
- 39-22-323 · Modification and characterization of income