Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-326
Part-year residence
Official textolls.info
For the purposes of this subpart 2, if a shareholder of an S corporation is both a resident and a nonresident of this state during any taxable period, such shareholder's pro rata share of the S corporation's income attributable to the state and income not attributable to the state for the taxable period shall be further prorated between such shareholder's periods of residence and nonresidence during the taxable period, in accordance with the number of days in each period. Source: L. 92: Entire section added, p. 2262, § 1, effective April 16.
Amendment history
L. 92: Entire section added, p. 2262, § 1, effective April 16.
Source: view the official text
In this article (40 sections)
- 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
- 39-22-347 · Credit for electing pass-through entity owner - tax…
- 39-22-401 · Income of a resident estate or trust for purposes of…
- 39-22-402 · Share of a resident estate, trust, or beneficiary in…
- 39-22-403 · Income of a nonresident estate or trust subject to income…
- 39-22-404 · Share of a nonresident estate, trust, or beneficiary in…
- 39-22-407 · Accounting periods and methods
- 39-22-501 · Taxation of regulated investment companies
- 39-22-503 · Taxation of real estate investment trusts - definitions
- 39-22-504 · Net operating losses