As used in this part 3, unless the context otherwise requires:
Source: L. 2011: Entire article added, (HB 11-1198), ch. 127, p. 409, § 1, effective August 10. L. 2016: (9) amended and (10), (11), and (12) added, (HB 16-1097), ch. 186, p. 655, § 2, effective May 20. L. 2021: (9) to (11) repealed, (HB 21-1206), ch. 381, p. 2553, § 4, effective June 29.
Cross references: For the "Internal Revenue Code of 1986", see title 26 of the United States Code.
Structure Colorado Code