Applicability of article IV of compact.

  1. Law
  2. Colorado Revised Statutes
  3. Government - State
  4. Interstate Compacts and Agreements
  5. Applicability of article IV of compact.

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For income tax years commencing on or after January 1, 2009, a taxpayer may not use the provisions of article IV of the multistate tax compact to apportion and allocate income to Colorado.

Source: L. 2008: Entire section added, p. 954, § 3, effective January 1, 2009.


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