Colorado Code
Part 6 - Procedure and Administration
§ 39-22-604.5. Withholding Tax - Transfers of Colorado Real Property - Nonresident Transferors



































Source: L. 92: Entire section added, p. 2274, § 1, effective July 1. L. 96: (6)(e) amended, p. 337, § 3, effective April 16. L. 2016: (2)(c)(III) amended, (SB 16-189), ch. 210, p. 794, § 111, effective June 6.

Structure Colorado Code

Colorado Code

Title 39 - Taxation

Article 22 - Income Tax

Part 6 - Procedure and Administration

§ 39-22-601. Returns

§ 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. Withholding Tax - Requirement to Withhold - Tax Lien - Exemption From Lien - Definitions

§ 39-22-604.3. Innovation Reinvestment - Withholding - Transfers - Bioscience - Clean Technology - Short Title - Legislative Declaration - Definitions - Repeal

§ 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

§ 39-22-622. Refunds

§ 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

§ 39-22-627. Temporary Adjustment of Rate of Income Tax - Refund of Excess State Revenues - Authority of Executive Director

§ 39-22-628. Direct Deposit of Refund to Collegeinvest Savings Accounts - Modification of Individual Income Tax Return Forms - Legislative Declaration - Definition

§ 39-22-651. Short Title - Citation

§ 39-22-652. Definitions

§ 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