Colorado Code
Part 3 - Corporations
§ 39-22-303. Dividends in a Combined Report - Foreign Source Income - Affiliated Groups - Definitions

Source: L. 64: R&RE, p. 769, § 1. C.R.S. 1963: § 138-1-37. L. 79: Entire section R&RE, p. 1443, § 34, effective July 3. L. 80: (7) added, p. 731, § 1, effective March 17. L. 85: (8) to (12) added, p. 1273, § 1, effective June 12. L. 89: (5)(a) and (6) amended and (13) added, p. 1499, § 2, effective July 1, 1990. L. 92: (1) to (3), (4)(a), (4)(d)(I), (4)(d)(V) to (4)(d)(VII), (4)(e), IP(5)(b), (5)(b)(III), (5)(c), (6), (8), (9), (10)(b), (10)(c), (11), (12)(a), and (12)(c) amended, p. 2268, § 8, effective April 16. L. 93: (14) added, p. 1320, § 4, effective June 6. L. 96: (5)(c) amended, p. 165, § 5, effective July 1. L. 99: (10)(b) amended, p. 1282, § 1, effective August 4. L. 2004: (12)(b) amended, p. 1209, § 90, effective August 4. L. 2008: (1), (2), (3), (4), (5), (7), IP(10), (11)(c), (11)(e), and (14) amended, p. 955, § 7, effective January 1, 2009. L. 2019: (8) amended, (11)(f), (11)(g), and (15) added, and (12)(c) repealed, (SB 19-233), ch. 397, p. 3535, § 2, effective August 2; IP(10) and (11)(c) amended, (SB 19-241), ch. 390, p. 3476, § 52, effective August 2. L. 2021: (8), (11)(c)(II), and (12) amended, (HB 21-1311), ch. 298, p. 1775, § 6, effective June 23.
Cross references: (1) For the legislative declaration in SB 19-233, see section 1 of chapter 397, Session Laws of Colorado 2019.
(2) For the legislative declaration in HB 21-1311, see section 1 of chapter 298, Session Laws of Colorado 2021.

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