S corporations.

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Income Tax
  5. S corporations.

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An S corporation shall not be subject to taxation under this article.

Source: L. 64: R&RE, p. 768, § 1. C.R.S. 1963: § 138-1-36. L. 92: Entire section amended, p. 2265, § 3, effective April 16.


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