Colorado Code
Part 6 - Procedure and Administration
§ 39-22-604. Withholding Tax - Requirement to Withhold - Tax Lien - Exemption From Lien - Definitions

Source: L. 64: R&RE, p. 784, § 1. C.R.S. 1963: § 138-1-68. L. 69: pp. 1134, 1136, §§ 1, 1. L. 71: pp. 1253, 1255, §§ 1, 1. L. 73: p. 1448, § 1. L. 75: (4) R&RE, p. 1494, § 1, effective July 14. L. 76: (15) added, p. 783, § 1, effective May 27. L. 77: (7)(c) amended, p. 1802, § 1, effective June 19; (2)(a), (4)(a), (4)(b), and (4)(d) amended, pp. 1405, 1800, §§ 4, 1, effective July 1. L. 78: (15) repealed, p. 275, § 103, effective May 23. L. 81: (9) amended, p. 1864, § 5, effective June 8; (16) added, p. 1879, § 2, effective July 1. L. 82: (4)(a), (4)(b), and (4)(d) amended and (4)(c) repealed, pp. 566, 567, §§ 1, 2, effective January 1, 1983. L. 83: (17) added, p. 1526, § 2, effective July 1. L. 84: (17) amended, p. 1123, § 36, effective June 7. L. 88: (16)(a), (16)(b), and (17) amended, p. 1315, § 12, effective May 29. L. 89: (7)(c.5) added, p. 1509, § 1, effective April 6; (6) amended, p. 1501, § 6, effective July 1, 1990. L. 91, 2nd Ex. Sess.: (4) R&RE and (12) amended, p. 97, §§ 2, 3, effective January 1, 1992. L. 92: (7)(c) amended, p. 2200, § 3, effective April 16; (4)(a) and (6) amended, p. 2217, § 1, effective May 27. L. 93: (17) amended, p. 871, § 2, effective May 6; (2)(c), (4), and (7)(d) amended, p. 870, § 1, effective January 1, 1994. L. 98: (2)(b.5) added and (6) amended, p. 320, §§ 1, 2, effective April 17. L. 99: (2)(b.5) amended, p. 277, § 3, effective August 4. L. 2001: (10) amended, p. 234, § 4, effective August 8; (12)(a) amended, p. 619, § 6, effective August 8. L. 2002: (16)(b) amended, p. 531, § 3, effective August 7. L. 2006, 1st Ex. Sess.: (18) added, p. 34, § 2, effective January 1, 2008 (see editor's note). L. 2009: (9) repealed, (HB 09-1219), ch. 71, p. 241, § 2, effective March 25. L. 2014: (11) amended, (SB 14-019), ch. 10, p. 99, § 7, effective February 27; (19) added, (HB 14-1003), ch. 224, p. 838, § 4, effective August 6. L. 2015: (20) added, (HB 15-1181), ch. 233, p. 865, § 6, effective August 5. L. 2017: (4)(a) amended, (HB 17-1136), ch. 76, p. 237, § 1, effective March 23. L. 2019: (4)(a) repealed, (HB 19-1256), ch. 395, p. 3514, § 3, effective August 2; (12)(a)(II) amended, (SB 19-088), ch. 110, p. 471, § 21, effective July 1, 2020. Initiated 2020: IP(18)(a) and (18)(b) amended, Proposition 116, effective upon proclamation of the Governor, effective December 31, 2020.

FOR: : 1,821,702
AGAINST: : 1,327,025
Cross references: (1) For the legislative declaration contained in the 1991 act amending subsections (4) and (12) in 1991, see section 1 of chapter 20 of the supplement to the Session Laws of Colorado 1991, Second Extraordinary Session.
(2) For the legislative declaration contained in the 2001 act amending subsection (10), see section 1 of chapter 95, Session Laws of Colorado 2001.
(3) For the legislative declaration in HB 14-1003, see section 1 of chapter 224, Session Laws of Colorado 2014.
(4) 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.