Colorado Code
Part 4 - Classes of Licenses and Permits
§ 44-3-418. Club License - Legislative Declaration

The expenditures covered by this receipt are nondeductible for state income tax purposes.
Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 1021, § 2, effective October 1. L. 2019: (2) amended, (SB 19-011), ch. 1, p. 11, § 17, effective January 31. L. 2021: (3)(b) amended, (HB 21-1108), ch. 156, p. 899, § 49, effective September 7.
Editor's note: This section is similar to former § 12-47-416 as it existed prior to 2018.
Cross references: (1) For section 162 (a) of the federal "Internal Revenue Code of 1986", see 26 U.S.C. § 162 (a).
(2) For the legislative declaration in HB 21-1108, see section 1 of chapter 156, Session Laws of Colorado 2021.

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