Colorado Code
Article 15 - Colorado Civil Union Act
§ 14-15-117. Application of Article to Joint Tax Returns - Legislative Declaration




Source: L. 2013: Entire article added, (SB 13-011), ch. 49, p. 155, § 1, effective May 1. L. 2014: Entire section R&RE, (SB 14-019), ch. 10, p. 96, § 1, effective February 27.