This article shall apply only with respect to taxable years beginning after December 31, 1964, and became effective on January 1, 1965.
Source: L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-97.
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