Source: L. 2015: Entire section added, (HB 15-1181), ch. 233, p. 864, § 3, effective August 5. L. 2019: (2) added, (SB 19-029), ch. 34, p. 109, § 1, effective August 2.
Cross references: For the short title ("Colorado is Honoring Our Military Exemption (Colorado is HOME) Act") and the legislative declaration in HB 15-1181, see sections 1 and 2 of chapter 233, Session Laws of Colorado 2015.
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