Colorado Code
Part 1 - General
§ 39-22-103. Definitions - Construction of Terms

As used in this article, unless the context otherwise requires:

(2.5) "C corporation" means any organization taxed as a corporation for federal income tax purposes.

(5.5) (Deleted by amendment, L. 95, p. 816 , § 40, effective May 24, 1995.)
(5.6) "Partnership" means any group or organization that is a partnership, as defined by section 761 (a) of the internal revenue code, and is required to file a return under section 6031 (a) of the internal revenue code.
(5.8) "Qualified higher deductible health plan" has the same meaning as that set forth in section 39-22-504.6 (3.5).

(10.5) "S corporation" means a corporation for which a valid election is in effect pursuant to section 1362 (a) of the internal revenue code.
(10.8) "Withholding certificate" means a document, which may be in paper or electronic form, utilized by an employee to instruct his or her employer to withhold taxes at a specific rate.

Source: L. 87: Entire part R&RE, p. 1426, § 2, effective June 22. L. 90: (5.5) and (8.5) added and (6) and (9) amended, p. 453, § 32, effective April 18. L. 92: (2.5), (5.3), and (10.5) added and (11) amended, p. 2265, § 4, effective April 16. L. 94: (5.8) added, p. 2839, § 1, effective January 1, 1995. L. 95: (2.5), (5.5), and (8.5) amended, p. 816, § 40, effective May 24. L. 96: (5.6) added, p. 335, § 1, effective April 16. L. 2000: (8) amended, p. 1298, § 1, effective January 1, 2001. L. 2002: (10.8) added, p. 530, § 1, effective August 7.
Editor's note: This section is similar to former § 39-22-103 as it existed prior to 1987.
Cross references: For the federal "Internal Revenue Code of 1986", see title 26 of the United States Code.