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.
Structure Colorado Code
Article 60 - Interstate Compacts and Agreements
Part 13 - Multistate Tax Compact
§ 24-60-1301. Execution of Compact
§ 24-60-1302. Article Xx of State Constitution Not Modified
§ 24-60-1303. Executive Director to Represent State - Alternate
§ 24-60-1304. Consulting Committee
§ 24-60-1305. Advisory Committee Created