Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-22-320 — Short title - citation

This subpart 2 shall be comprised of sections 39-22-320 to 39-22-330 and may be cited as subpart 2. This subpart 2 shall be known and may be cited as the Colorado S Corporation Income Tax Act. Source: L. 92: Entire section added, p. 2260, § 1, effective April 16.

Last amended: L. 92: Entire section added, p. 2260, § 1, effective April 16.

Source: official text