Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-306
Accounting periods and methods
The provisions of section 39-22-111 shall apply to C corporations to the extent not inconsistent with sections 39-22-301 to 39-22-305. Source: L. 64: R&RE, p. 771, § 1. C.R.S. 1963: § 138-1-40. L. 87: Entire section amended, p. 1444, § 11, effective June 22. L. 92: Entire section amended, p. 2273, § 12, effective April 16. 39-22-307. Credit allowed for prior payment of impact assistance. (Repealed) Source: L. 80: Entire section added, p. 723, § 17, effective May 1. L. 94: (2)(a) amended, p. 1646, § 82, effective May 31. L. 2022: (2)(a) amended, (SB 22-013), ch. 2, p. 93, § 131, effective February 25. L. 2023: Entire section repealed, (HB 23-1121), ch. 35, p. 119, § 3, effective August 7.
Amendment history
L. 64: R&RE, p. 771, § 1. C.R.S. 1963: § 138-1-40. L. 87: Entire section amended, p. 1444, § 11, effective June 22. L. 92: Entire section amended, p. 2273, § 12, effective April 16.
Source: view the official text
In this article (40 sections)
- 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
- 39-22-324 · Basis and adjustments
- 39-22-325 · Carryforwards and carrybacks - loss limitation
- 39-22-326 · Part-year residence
- 39-22-327 · Distributions
- 39-22-329 · Tax credits
- 39-22-330 · Uniformity of application and construction
- 39-22-340 · Short title - citation
- 39-22-341 · Legislative declaration
- 39-22-342 · Definitions
- 39-22-343 · Election
- 39-22-344 · Imposition of tax
- 39-22-345 · Owner exclusion
- 39-22-346 · Credit for tax paid in other states