In any case in which a taxpayer has been granted relief under section 6015 of the internal revenue code, such taxpayer shall also be granted comparable relief from joint and several liability for the tax imposed under this article and any interest, penalties, and other amounts related to such tax.
Source: L. 2001: Entire section added, p. 37, § 1, effective August 8.
Structure Colorado Code
§ 39-22-102. Legislative Declaration
§ 39-22-103. Definitions - Construction of Terms
§ 39-22-104.5. Pretax Payments - Catastrophic Health Insurance
§ 39-22-104.6. Pretax Payments - Medical Savings Accounts
§ 39-22-105. Alternative Minimum Tax
§ 39-22-106. Colorado Personal Exemptions of a Resident Individual
§ 39-22-107. Income Tax Filing Status
§ 39-22-107.5. Income Tax Filing Status - Innocent Spouse Relief
§ 39-22-108. Credit for Tax Paid Other States
§ 39-22-108.5. Dual Resident Trusts - Income Tax Calculation
§ 39-22-109. Income of a Nonresident Individual for Purposes of Colorado Income Tax
§ 39-22-110. Apportionment of Tax in the Case of a Part-Year Resident
§ 39-22-110.5. Reacquisition of Residency During Active Duty Military Service
§ 39-22-111. Accounting Periods and Methods
§ 39-22-112. Persons and Organizations Exempt From Tax Under This Article
§ 39-22-114.5. Tax Credit for Investment in Technologies for Recycling Plastics
§ 39-22-116. Tax Tables for Individuals
§ 39-22-119. Expenses Related to Child Care - Credits Against State Tax
§ 39-22-119.5. Child Care Expenses Tax Credit - Legislative Declaration - Definitions
§ 39-22-120. Legislative Declaration - State Sales Tax Refund - Offset Against State Income Tax
§ 39-22-121. Credit for Child Care Facilities - Repeal
§ 39-22-122. Long-Term Care Insurance Credit
§ 39-22-129. Child Tax Credit - Legislative Declaration - Definitions