Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-22-302 — S corporations

An S corporation shall not be subject to taxation under this article. Source: L. 64: R&RE, p. 768, § 1. C.R.S. 1963: § 138-1-36. L. 92: Entire section amended, p. 2265, § 3, effective April 16.

Last amended: L. 64: R&RE, p. 768, § 1. C.R.S. 1963: § 138-1-36. L. 92: Entire section amended, p. 2265, § 3, effective April 16.

Source: official text