Source: L. 87: Entire part R&RE, p. 1431, § 2, effective June 22. L. 88: (1), IP(2)(a), and (2)(b) R&RE and (3)(c) repealed, pp. 1313, 1317, §§ 5, 17, effective May 29. L. 90: (2)(a)(III) amended, p. 453, § 33, effective April 18. L. 2008: (4) amended, p. 954, § 5, effective January 1, 2009. L. 2014: (3)(a) and (3)(b) amended, (SB 14-019), ch. 10, p. 99, § 5, effective February 27. L. 2019: (4) amended, (SB 19-241), ch. 390, p. 3476, § 50, effective August 2.
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