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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-22-302

S corporations

Official textolls.infolast amended

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.

Amendment history

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.

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In this article (40 sections)
  1. 39-22-111 · Accounting periods and methods
  2. 39-22-112 · Persons and organizations exempt from tax under this article
  3. 39-22-114.5 · Tax credit for investment in technologies for recycling…
  4. 39-22-116 · Tax tables for individuals
  5. 39-22-119 · Expenses related to child and dependent care - refundable…
  6. 39-22-119.5 · Child care expenses tax credit - legislative declaration…
  7. 39-22-121 · Credit for child care facilities - legislative declaration…
  8. 39-22-122 · Long-term care insurance credit
  9. 39-22-123 · Earned income tax credit - refund of state excess revenues…
  10. 39-22-123.5 · Earned income tax credit - legislative declaration -…
  11. 39-22-123.7 · Earned income tax credit - pilot program - pre-populated…
  12. 39-22-129 · Child tax credit - legislative declaration - definitions -…
  13. 39-22-130 · Family affordability tax credit - tax preference…
  14. 39-22-201 · Partners, not partnership, subject to tax
  15. 39-22-202 · Resident partners - definition
  16. 39-22-203 · Nonresident partners
  17. 39-22-204 · Accounting periods and methods
  18. 39-22-206 · Foreign source income of export taxpayers
  19. 39-22-300.1 · Short title - citation
  20. 39-22-301 · Corporate tax imposed - repeal
  21. 39-22-302 · S corporations
  22. 39-22-303 · Dividends in a combined report - foreign source income -…
  23. 39-22-303.1 · Interstate banking or branching - nondiscriminatory tax…
  24. 39-22-303.5 · Single-factor apportionment of business income -…
  25. 39-22-303.6 · Market-based apportionment of the income of a taxpayer…
  26. 39-22-303.7 · Sourcing of sales of mutual fund service corporations -…
  27. 39-22-303.9 · Apportionment of the income of a taxpayer with enterprise…
  28. 39-22-304 · Net income of corporation - legislative declaration -…
  29. 39-22-305 · Consolidated returns
  30. 39-22-306 · Accounting periods and methods
  31. 39-22-308 · Credit allowed for purchase of Colorado coal
  32. 39-22-310 · Legislative declaration - statutory interpretation and…
  33. 39-22-320 · Short title - citation
  34. 39-22-321 · Definitions
  35. 39-22-322 · Taxation of an S corporation and its shareholders
  36. 39-22-323 · Modification and characterization of income
  37. 39-22-324 · Basis and adjustments
  38. 39-22-325 · Carryforwards and carrybacks - loss limitation
  39. 39-22-326 · Part-year residence
  40. 39-22-327 · Distributions
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