(4.5) Repealed.
Source: L. 64: R&RE, p. 780, § 1. C.R.S. 1963: § 138-1-65. L. 70: p. 394, §§ 2, 3. L. 72: p. 570, § 57. L. 73: p. 1447, § 1. L. 77: (6)(g) added, p. 1799, § 1, effective July 1. L. 78: (1)(a) and (3)(b) amended, p. 485, § 9, effective May 5. L. 79: (1)(a) amended, p. 1426, § 3, effective July 3. L. 83: (9) added, p. 1526, § 1, effective July 1. L. 87: (1)(a), (3)(b), (4), (7), and (9)(a) amended and (1)(c), (3)(c), and (8) repealed, pp. 1450, 1457, §§ 24, 31, effective June 22. L. 88: (1)(a) amended, p. 1315, § 11, effective May 29. L. 89: (1)(a), (2), IP(3), and (5) amended, p. 1500, § 5, effective July 1, 1990. L. 90: (4.5) added and (6)(b)(III) and (6)(e) amended, p. 455, § 36, effective April 18. L. 91: (1)(a) and (3)(b) amended, p. 1987, § 3, effective April 20. L. 92: (2) amended and (2.5) added, p. 2263, § 2, effective April 16. L. 95: (1)(a) amended, p. 304, § 1, effective April 21; (4.5) repealed, p. 818, § 46, effective May 24. L. 96: (5) amended, p. 335, § 2, effective April 16. L. 99: (9)(a) amended and (9)(a.5) added, p. 276, § 2, effective August 4; (10) added, p. 1377, § 3, effective August 4. L. 2000: (10) amended, p. 1414, § 4, effective August 2. L. 2001: (6)(a), (6)(c), and (6)(d) amended, p. 96, § 1, effective August 8; (6)(f) repealed, p. 234, § 3, effective August 8. L. 2005: (5)(e.5) added, p. 213, § 1, effective August 8. L. 2014: (1)(a) amended, (HB 14-1003), ch. 224, p. 838, § 3, effective August 6. L. 2015: (1)(a)(III) added, (HB 15-1181), ch. 233, p. 865, § 5, effective August 5. L. 2018: (2.5)(h) and (5)(h) amended, (HB 18-1375), ch. 274, p. 1722, § 83, effective May 29; (10) repealed, (SB 18-127), ch. 127, p. 845, § 2, effective August 8. L. 2020: IP(2.5)(f), (2.5)(f)(I), IP(5)(f), and (5)(f)(I) amended, (HB 20-1176), ch. 89, p. 359, § 3, effective September 14. L. 2021: (1)(a)(IV) added, (HB 21-1327), ch. 300, p. 1804, § 4, effective June 23.
Cross references: (1) For the legislative declaration contained in the 2001 act repealing subsection (6)(f), see section 1 of chapter 95, Session Laws of Colorado 2001.
(2) For the legislative declaration in HB 14-1003, see section 1 of chapter 224, Session Laws of Colorado 2014.
(3) 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.
(4) For the legislative declaration in SB 18-127, see section 1 of chapter 127, Session Laws of Colorado 2018.
Structure Colorado Code
Part 6 - Procedure and Administration
§ 39-22-602. Failure to Make Return - Director May Make
§ 39-22-603. Returns Not Made Under Oath
§ 39-22-603.5. Frivolous Returns
§ 39-22-604.5. Withholding Tax - Transfers of Colorado Real Property - Nonresident Transferors
§ 39-22-605. Failure by Individual to Pay Estimated Income Tax
§ 39-22-606. Failure by Corporation to Pay Estimated Income Tax
§ 39-22-607. Estimated Tax Deposited With Treasurer
§ 39-22-608. Form, Place, and Date of Filing Return - Extension - Electronic Filing
§ 39-22-609. Payment of Tax - Applicable When
§ 39-22-610. Relief for Members of the Armed Forces of the United States - When
§ 39-22-611. Property Exempt From Ad Valorem Taxes
§ 39-22-621. Interest and Penalties
§ 39-22-623. Disposition of Collections - Definition
§ 39-22-624. Prior Rights and Liabilities Not Affected
§ 39-22-625. Application of Article - Effective Date
§ 39-22-626. Applicability of Amendments to This Article to Income Tax Years
§ 39-22-651. Short Title - Citation
§ 39-22-653. Taxpayer Disclosure of Reportable or Listed Transactions
§ 39-22-654. Additional Listed Transactions - Report
§ 39-22-655. Penalty for Failure to Disclose a Reportable or Listed Transaction
§ 39-22-656. Material Advisor - Disclosure of Reportable or Listed Transactions
§ 39-22-657. Material Advisor - Maintenance of List
§ 39-22-658. Material Advisor - Penalties
§ 39-22-659. Waiver, Reduction, or Compromise of Penalty for Reasonable Cause