C.R.S. § 39-22-327 — Distributions

A distribution made by an S corporation with respect to its stock to a shareholder shall be taken into account by such shareholder for the purposes of section 39-22-104 to the extent that the distribution is determined to be taxable under the internal revenue code. Source: L. 92: Entire section added, p. 2262, § 1, effective April 16. 39-22-328. Returns - repeal. (Repealed) Source: L. 92: Entire section added, p. 2262, § 1, effective April 16. L. 2023: (2) added by revision, (HB 23-1277), ch. 290, p. 1755, §§ 7, 9. Editor's note: Subsection (2) provided for the repeal of this section, effective January 1, 2024. (See L. 2023, p. 1755.)