Source: L. 87: Entire part R&RE, p. 1432, § 2, effective June 22.
Editor's note: This section is similar to former § 39-22-107 as it existed prior to 1987.
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