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Section
39-22-101
Short title.
Section
39-22-102
Legislative declaration.
Section
39-22-103
Definitions - construction of terms.
Section
39-22-104
Income tax imposed on individuals, estates, and trusts - single rate legislative declaration - definitions - repeal.
Section
39-22-104.5
Pretax payments - catastrophic health insurance.
Section
39-22-104.6
Pretax payments - medical savings accounts.
Section
39-22-105
Alternative minimum tax.
Section
39-22-106
Colorado personal exemptions of a resident individual.
Section
39-22-107
Income tax filing status.
Section
39-22-107.5
Income tax filing status - innocent spouse relief.
Section
39-22-108
Credit for tax paid other states.
Section
39-22-108.5
Dual resident trusts - income tax calculation.
Section
39-22-109
Income of a nonresident individual for purposes of Colorado income tax.
Section
39-22-110
Apportionment of tax in the case of a part-year resident.
Section
39-22-111
Accounting periods and methods.
Section
39-22-112
Persons and organizations exempt from tax under this article.
Section
39-22-113
Tax credit or refund for persons with disabilities who are employed amount - applicability. (Repealed)
Section
39-22-114
Residential energy credit. (Repealed)
Section
39-22-114.5
Tax credit for investment in technologies for recycling plastics.
Section
39-22-115
Credit for crops or livestock contributed to charitable organizations definitions. (Repealed)
Section
39-22-116
Tax tables for individuals.
Section
39-22-117
Uninsurable health plan charge - repeal. (Repealed)
Section
39-22-118
Grants for members of United States armed services - combat pay received during active duty in Operation Desert Storm - amount - applicability - repeal. (Repealed)
Section
39-22-119
Expenses related to child care - credits against state tax.
Section
39-22-119.5
Child care expenses tax credit - legislative declaration - definitions.
Section
39-22-120
Legislative declaration - state sales tax refund - offset against state income tax.
Section
39-22-120.5
Unrefunded excess revenues. (Repealed)
Section
39-22-121
Credit for child care facilities - repeal.
Section
39-22-122
Long-term care insurance credit.
Section
39-22-123
Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998.
Section
39-22-123.5
Earned income tax credit - not a refund of excess state revenues trigger - legislative declaration.
Section
39-22-124
Tax credit against state taxes - legislative declaration - hearings and appeals. (Repealed)
Section
39-22-125
Credit for health benefit plans - definitions - mechanism to refund excess state revenues. (Repealed)
Section
39-22-126
Credit for health care professionals practicing in rural health care professional shortage areas - legislative declaration - definitions. (Repealed)
Section
39-22-127
Credit for providing foster care - refund of excess state revenues for fiscal years commencing on or after January 1, 2000 - legislative declaration. (Repealed)
Section
39-22-128
Credit for income eligible to be deferred on sale of livestock due to weather-related conditions - repeal. (Repealed)
Section
39-22-129
Child tax credit - trigger - legislative declaration - definitions.
Section
39-22-201
Partners, not partnership, subject to tax.
Section
39-22-201.5
Limited liability company members - subject to tax. (Repealed)
Section
39-22-202
Resident partners.
Section
39-22-202.5
Resident members. (Repealed)
Section
39-22-203
Nonresident partners.
Section
39-22-203.5
Nonresident members. (Repealed)
Section
39-22-204
Accounting periods and methods.
Section
39-22-204.5
Accounting periods and methods - limited liability companies. (Repealed)
Section
39-22-205
Limited liability company members. (Repealed)
Section
39-22-206
Foreign source income of export taxpayers.
Section
39-22-300.1
Short title - citation.
Section
39-22-301
Corporate tax imposed.
Section
39-22-302
S corporations.
Section
39-22-303
Dividends in a combined report - foreign source income - affiliated groups - definitions.
Section
39-22-303.1
Interstate banking or branching - nondiscriminatory tax treatment.
Section
39-22-303.5
Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions.
Section
39-22-303.6
Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions.
Section
39-22-303.7
Sourcing of sales of mutual fund service corporations - definitions.
Section
39-22-303.9
Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions.
Section
39-22-304
Net income of corporation - legislative declaration - definitions - repeal.
Section
39-22-305
Consolidated returns.
Section
39-22-306
Accounting periods and methods.
Section
39-22-307
Credit allowed for prior payment of impact assistance.
Section
39-22-308
Credit allowed for purchase of Colorado coal.
Section
39-22-309
Tax credit for investment in technologies for recycling plastics. (Repealed)
Section
39-22-310
Legislative declaration - statutory interpretation and construction.
Section
39-22-320
Short title - citation.
Section
39-22-321
Definitions.
Section
39-22-322
Taxation of an S corporation and its shareholders.
Section
39-22-323
Modification and characterization of income.
Section
39-22-324
Basis and adjustments.
Section
39-22-325
Carryforwards and carrybacks - loss limitation.
Section
39-22-326
Part-year residence.
Section
39-22-327
Distributions.
Section
39-22-328
Returns.
Section
39-22-329
Tax credits.
Section
39-22-330
Uniformity of application and construction.
Section
39-22-401
Income of a resident estate or trust for purposes of Colorado income tax.
Section
39-22-402
Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments.
Section
39-22-403
Income of a nonresident estate or trust subject to income tax.
Section
39-22-404
Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado.
Section
39-22-405
Colorado exemption and federal income tax modification of nonresident estate or trust. (Repealed)
Section
39-22-406
Special rule for accumulation distributions. (Repealed)
Section
39-22-407
Accounting periods and methods.
Section
39-22-501
Taxation of regulated investment companies.
Section
39-22-502
Adjustment to basis of shares of regulated investment company. (Repealed)
Section
39-22-503
Taxation of real estate investment trusts - definitions.
Section
39-22-504
Net operating losses.
Section
39-22-504.5
Short title.
Section
39-22-504.6
Definitions.
Section
39-22-504.7
Medical savings accounts - establishment - contributions distributions - restrictions - taxation - portability.
Section
39-22-505
Oil and gas producers. (Repealed)
Section
39-22-506
Tentative carry-back adjustment - application - allowance. (Repealed)
Section
39-22-507
Credits against tax - employer expenses - work incentive programs. (Repealed)
Section
39-22-507.5
Credits against tax - investment in certain property.
Section
39-22-507.6
Credits against corporate tax - investment in certain property.
Section
39-22-508
Credit for property taxes attributable to pollution control property. (Repealed)
Section
39-22-508.1
Short title. (Repealed)
Section
39-22-508.2
Definitions - construction of terms. (Repealed)
Section
39-22-508.3
Special credit available - new business facility - new employees. (Repealed)
Section
39-22-508.4
Election to defer commencement of credit. (Repealed)
Section
39-22-508.5
Effect of transfers of new business facilities. (Repealed)
Section
39-22-508.6
Effect of termination of enterprise or facility. (Repealed)
Section
39-22-508.7
Effective date - termination date. (Repealed)
Section
39-22-509
Mass transit and ridesharing arrangements - employer deductions.
Section
39-22-510
State-employed chaplains - designation of rental allowance.
Section
39-22-511
Credit against Colorado income taxes based on cost of certificate purchased by persons in the business of the transportation of ashes, trash, or other discarded materials. (Repealed)
Section
39-22-512
Commercial, industrial, and agricultural energy credit. (Repealed)
Section
39-22-513
Credit to lending institutions for making residential energy-related loans. (Repealed)
Section
39-22-514
Tax credit for qualified costs incurred in preservation of historic properties.
Section
39-22-514.5
Tax credit for qualified costs incurred in preservation of historic structures - short title - definitions.
Section
39-22-515
Tax credit for qualified equipment utilizing postconsumer waste. (Repealed)
Section
39-22-516
Tax credit for purchase of vehicles using alternative fuels - repeal. (Repealed)
Section
39-22-516.5
Tax credit for innovative motor vehicles - repeal. (Repealed)
Section
39-22-516.7
Tax credit for innovative motor vehicles - definitions - repeal.
Section
39-22-516.8
Tax credit for innovative trucks - definitions - repeal.
Section
39-22-517
Tax credit for child care center investments.
Section
39-22-518
Tax modification for net capital gains.
Section
39-22-519
Tax credit for book value of certificate for carriers of sludge - repeal.
Section
39-22-520
Credit against tax - investment in school-to-career program - definitions.
Section
39-22-521
Credits against tax - employer expenses - public assistance recipients.
Section
39-22-522
Credit against tax - conservation easements.
Section
39-22-522.5
Conservation easement tax credits - dispute resolution - legislative declaration.
Section
39-22-523
Credit against tax - contributions to high technology scholarship program - mechanism to refund excess state revenues. (Repealed)
Section
39-22-524
Tax credit for individuals contributing matching funds for individual development accounts - repeal. (Repealed)
Section
39-22-525
Contributions to Colorado institute of technology - credit against tax. (Repealed)
Section
39-22-526
Credit for environmental remediation of contaminated land - definition repeal.
Section
39-22-527
Agricultural value-added tax credit. (Repealed)
Section
39-22-528
Tax credit for participation in agriculture value-added cash fund. (Repealed)
Section
39-22-529
Business expense deduction - labor services - unauthorized alien definitions.
Section
39-22-530
Credit for employers that hire persons with intellectual and developmental disabilities - definitions.
Section
39-22-531
Colorado job growth incentive tax credit - rules - definitions - repeal.
Section
39-22-532
Advanced industry investment tax credit - definitions.
Section
39-22-533
Instream flow incentive tax credit for water rights holders - rules definitions - repeal.
Section
39-22-534
Credit for estate taxes paid - agricultural land - recapture - definitions.
Section
39-22-535
Credit for purchase of uniquely valuable motor vehicle registration numbers.
Section
39-22-536
Credit for food contributed to hunger-relief charitable organizations definitions - repeal.
Section
39-22-537
Credit for personal property taxes paid - legislative declaration definitions - repeal.
Section
39-22-537.5
Credit for personal property taxes paid - legislative declaration definitions - repeal.
Section
39-22-538
Credit for health care preceptors working in health professional shortage areas - legislative declaration - definitions.
Section
39-22-539
Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal.
Section
39-22-540
Credit - organ donor - leave of absence period - legislative declaration definitions.
Section
39-22-541
Credit for retrofitting a residence to increase a residence's visitability legislative declaration - definitions - repeal.
Section
39-22-601
Returns.
Section
39-22-602
Failure to make return - director may make.
Section
39-22-603
Returns not made under oath.
Section
39-22-603.5
Frivolous returns.
Section
39-22-604
Withholding tax - requirement to withhold - tax lien - exemption from lien - definitions.
Section
39-22-604.3
Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal.
Section
39-22-604.5
Withholding tax - transfers of Colorado real property - nonresident transferors.
Section
39-22-605
Failure by individual to pay estimated income tax.
Section
39-22-606
Failure by corporation to pay estimated income tax.
Section
39-22-607
Estimated tax deposited with treasurer.
Section
39-22-608
Form, place, and date of filing return - extension - electronic filing.
Section
39-22-609
Payment of tax - applicable when.
Section
39-22-610
Relief for members of the armed forces of the United States - when.
Section
39-22-611
Property exempt from ad valorem taxes.
Section
39-22-612
Certificate of nonresidence. (Repealed)
Section
39-22-613
Oath and affidavit. (Repealed)
Section
39-22-614
Contents of application. (Repealed)
Section
39-22-615
Duration and renewal of certificate. (Repealed)
Section
39-22-616
Fees. (Repealed)
Section
39-22-617
Exemption of holder of certificate. (Repealed)
Section
39-22-618
False statements deemed perjury. (Repealed)
Section
39-22-619
Certificate improperly procured. (Repealed)
Section
39-22-620
Review of action of executive director. (Repealed)
Section
39-22-621
Interest and penalties.
Section
39-22-622
Refunds.
Section
39-22-623
Disposition of collections - definition.
Section
39-22-624
Prior rights and liabilities not affected.
Section
39-22-625
Application of article - effective date.
Section
39-22-626
Applicability of amendments to this article to income tax years.
Section
39-22-627
Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director.
Section
39-22-628
Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition.
Section
39-22-653
Taxpayer disclosure of reportable or listed transactions.
Section
39-22-654
Additional listed transactions - report.
Section
39-22-655
Penalty for failure to disclose a reportable or listed transaction.
Section
39-22-656
Material advisor - disclosure of reportable or listed transactions.
Section
39-22-657
Material advisor - maintenance of list.
Section
39-22-658
Material advisor - penalties.
Section
39-22-659
Waiver, reduction, or compromise of penalty for reasonable cause.
Section
39-22-701
Legislative declaration.
Section
39-22-702
Voluntary contribution designation - procedure.
Section
39-22-703
Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfer.
Section
39-22-704
Repeal of part.
Section
39-22-801
Voluntary contribution designation - procedure.
Section
39-22-802
Contributions credited to Colorado domestic abuse program fund creation - appropriation.
Section
39-22-803
Repeal of part.
Sections
39-22-901 to 39-22-903
(Repealed).
Section
39-22-1001
Limitations on voluntary contribution programs - queue - notice reestablishment of certain programs.
Section
39-22-1101
Voluntary contribution designation - procedure - repeal. (Repealed)
Section
39-22-1102
Fund established - contributions - appropriation - repeal. (Repealed) Source:
Section
39-22-1201
Fund established - revenue - appropriation - discontinuance of fund repeal. (Repealed)
Section
39-22-1301
Voluntary contribution designation - procedure.
Section
39-22-1302
Contributions credited to homeless prevention activities program fund - creation - appropriation.
Section
39-22-1303
Repeal of part. (Repealed)
Section
39-22-1401
Voluntary contribution designation - procedure - repeal. (Repealed)
Section
39-22-1402
Contributions credited to Operation Desert Storm active duty military fund - appropriations - repeal. (Repealed)
Section
39-22-1403
Late filing of income tax returns. (Repealed)
Sections
39-22-1501 to 39-22-1504
(Repealed).
Sections
39-22-1601 to 39-22-1604
(Repealed).
Sections
39-22-1701 to 39-22-1705
(Repealed).
Section
39-22-1801
Legislative declaration.
Section
39-22-1802
Voluntary contribution designation - procedure - effective date.
Section
39-22-1803
Contributions credited to the Special Olympics Colorado fund creation - appropriation.
Section
39-22-1804
Repeal of part.
Section
39-22-1901
Legislative declaration.
Section
39-22-1902
Voluntary contribution designation - procedure.
Section
39-22-1903
Contributions credited to the fund - appropriation.
Section
39-22-1904
Repeal of part. (Repealed)
Section
39-22-2001
Legislative declaration - revenues exceeding TABOR limit - sales tax refund.
Section
39-22-2002
Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director.
Section
39-22-2003
State sales tax refund - offset against state income tax - qualified individuals.
Section
39-22-2101
Definitions.
Section
39-22-2102
Credit against tax - affordable housing developments.
Section
39-22-2103
Recapture.
Section
39-22-2104
Filing requirements.
Section
39-22-2105
Parallel credits - insurance premium taxes.
Section
39-22-2106
Rules.
Section
39-22-2107
Compliance monitoring.
Section
39-22-2108
Report to the general assembly.
Section
39-22-2201
Voluntary contribution designation - procedure.
Section
39-22-2202
Contributions credited to the fund - administration - transfer.
Section
39-22-2203
Repeal of part.
Sections
39-22-2301 to 39-22-2304
(Repealed).
Section
39-22-2401
Legislative declaration.
Section
39-22-2402
Voluntary contribution designation - procedure.
Section
39-22-2403
Contributions credited to Colorado healthy rivers fund - creation appropriation.
Section
39-22-2404
Repeal of part.
Sections
39-22-2501 to 39-22-2504
(Repealed).
Sections
39-22-2601 to 39-22-2604
(Repealed).
Sections
39-22-2701 to 39-22-2704
(Repealed).
Sections
39-22-2801 to 39-22-2804
(Repealed).
Section
39-22-2901
Voluntary contribution designation - procedure.
Section
39-22-2902
Contributions credited to the Alzheimer's Association fund - creation appropriation.
Section
39-22-2903
Repeal of part.
Section
39-22-3001
Voluntary contribution designation - procedure.
Section
39-22-3002
Contributions credited to the military family relief fund appropriation.
Section
39-22-3003
Repeal of part.
Sections
39-22-3101 to 39-22-3104
(Repealed).
Section
39-22-3201
Legislative declaration.
Section
39-22-3202
Voluntary contribution designation - procedure.
Section
39-22-3203
Contributions credited to the Colorado multiple sclerosis fund creation - appropriation.
Section
39-22-3204
Repeal of part.
Section
39-22-3301
Legislative declaration.
Section
39-22-3302
Voluntary contribution designation - procedure.
Section
39-22-3303
Contributions credited to the Colorado cancer fund - creation appropriation.
Section
39-22-3304
Repeal of part.
Sections
39-22-3401 to 39-22-3404
(Repealed).
Sections
39-22-3501 to 39-22-3503
(Repealed).
Section
39-22-3601
Legislative declaration.
Section
39-22-3602
Voluntary contribution designation - procedure.
Section
39-22-3603
Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriation.
Section
39-22-3604
Repeal of part.
Section
39-22-3701
Legislative declaration.
Section
39-22-3702
Voluntary contribution designation - procedure.
Section
39-22-3703
Contributions credited to the Colorado 2-1-1 first call for help fund creation - appropriation.
Section
39-22-3704
Repeal of part.
Section
39-22-3801
Legislative declaration.
Section
39-22-3802
Voluntary contribution designation - procedure.
Section
39-22-3803
Contributions credited to the unwanted horse fund - creation appropriation.
Section
39-22-3804
Repeal of part.
Sections
39-22-3901 to 39-22-3904
(Repealed).
Sections
39-22-4001 to 39-22-4004
(Repealed).
Sections
39-22-4101 to 39-22-4104
(Repealed).
Sections
39-22-4201 to 39-22-4204
(Repealed).
Section
39-22-4301
Legislative declaration.
Section
39-22-4302
Voluntary contribution designation - procedure - effective date.
Section
39-22-4304
Repeal of part.
Section
39-22-4401
Legislative declaration.
Section
39-22-4402
Voluntary contribution designation - procedure - effective date.
Section
39-22-4403
Contributions credited to the Colorado for Healthy Landscapes fund creation - appropriation.
Section
39-22-4404
Repeal of part.
Section
39-22-4501
Legislative declaration.
Section
39-22-4502
Voluntary contribution designation - procedure - effective date.
Section
39-22-4503
Contributions credited to the Habitat for Humanity of Colorado fund creation - appropriation.
Section
39-22-4504
Repeal of part.
Section
39-22-4601
Legislative declaration.
Section
39-22-4602
Voluntary contribution designation - procedure - effective date.
Section
39-22-4603
Contributions credited to the Colorado Youth Conservation Corps fund - creation - appropriation.
Section
39-22-4604
Repeal of part.
Section
39-22-4701
Short title.
Section
39-22-4702
Legislative declaration.
Section
39-22-4703
Definitions.
Section
39-22-4704
First-time home buyer savings account.
Section
39-22-4705
Eligible expenses - penalties for other uses.
Section
39-22-4706
Forms.
Section
39-22-4707
Financial institutions.
Section
39-22-4801
Legislative declaration.
Section
39-22-4802
Voluntary contribution designation - procedure - effective date.
Section
39-22-4803
Contributions credited to the Urban Peak Housing and Support Services for Youth Experiencing Homelessness fund - creation - appropriation.
Section
39-22-4804
Repeal of part.
Section
39-22-4901
Legislative declaration.
Section
39-22-4902
Voluntary contribution designation - procedure - effective date.
Section
39-22-4903
Contributions credited to the family caregiver support fund - creation appropriation.
Section
39-22-4904
Repeal of part.
Section
39-22-5001
Legislative declaration.
Section
39-22-5002
Voluntary contribution designation - procedure - effective date.
Section
39-22-5003
Contributions credited to the Young Americans Center for Financial Education fund - creation - appropriation.
Section
39-22-5004
Repeal of part.
Section
39-22-5101
Legislative declaration.
Section
39-22-5102
Voluntary contribution designation - procedure - effective date.
Section
39-22-5103
List of eligible charitable organizations.
Section
39-22-5104
Contributions credited to the donate to a Colorado nonprofit fund creation - appropriation - distribution.
Section
39-22-5105
Initial funding - repeal.
Section
39-22-5201
Definitions.
Section
39-22-5202
Uninsured designation - required forms - rules.