Source: L. 2007: Entire section added, p. 2070, § 1, effective June 1. L. 2017: (3) amended, (HB 17-1119), ch. 317, p. 1705, § 3, effective July 1.
Cross references: For the federal "Internal Revenue Code of 1986", see title 26 of the United States Code.
Structure Colorado Code