Source: L. 2008: Entire section added, p. 958, § 8, effective January 1, 2009. L. 2010: IP(4)(f) amended, (HB 10-1422), ch. 419, p. 2121, § 174, effective August 11. L. 2018: (2)(b) and (6) amended, (HB 18-1185), ch. 369, p. 2231, § 3, effective August 8.
Cross references: For the legislative declaration in HB 18-1185, see section 1 of chapter 369, Session Laws of Colorado 2018.
Structure Colorado Code
§ 39-22-300.1. Short Title - Citation
§ 39-22-301. Corporate Tax Imposed
§ 39-22-303.1. Interstate Banking or Branching - Nondiscriminatory Tax Treatment
§ 39-22-303.7. Sourcing of Sales of Mutual Fund Service Corporations - Definitions
§ 39-22-304. Net Income of Corporation - Legislative Declaration - Definitions - Repeal
§ 39-22-305. Consolidated Returns
§ 39-22-306. Accounting Periods and Methods
§ 39-22-307. Credit Allowed for Prior Payment of Impact Assistance
§ 39-22-308. Credit Allowed for Purchase of Colorado Coal
§ 39-22-310. Legislative Declaration - Statutory Interpretation and Construction
§ 39-22-320. Short Title - Citation
§ 39-22-322. Taxation of an S Corporation and Its Shareholders
§ 39-22-323. Modification and Characterization of Income
§ 39-22-324. Basis and Adjustments
§ 39-22-325. Carryforwards and Carrybacks - Loss Limitation
§ 39-22-326. Part-Year Residence
§ 39-22-330. Uniformity of Application and Construction
§ 39-22-340. Short Title - Citation
§ 39-22-341. Legislative Declaration