Colorado Code
Article 73 - Benefits - Eligibility - Disqualification
§ 8-73-102. Weekly Benefit Amount for Total Unemployment - Definitions - Repeal

(I) Unemployment compensation is subject to federal and state income tax;
(II) Requirements exist pertaining to estimated tax payments;
(III) The individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation at the rate specified in the federal internal revenue code;

Source: L. 36, 3rd Ex. Sess.: p. 14, § 3. L. 37: p. 1250, § 1. CSA: C. 167A, § 3. L. 39: p. 568, § 1. L. 41: p. 762, § 3. L. 47: p. 885, § 1. L. 49: p. 720, § 1. L. 53: p. 628, §§ 1, 2. CRS 53: § 82-4-2. L. 57: p. 516, §§ 2, 3. L. 59: pp. 560, 564, §§ 1, 6. L. 63: pp. 666, 683, §§ 1, 11. C.R.S. 1963: § 82-4-2. L. 69: pp. 669, 682, §§ 4, 1. L. 73: p. 958, § 4. L. 79: (1) amended, p. 345, § 5, effective July 1; (2) amended, p. 345, § 5, effective September 30. L. 82: (5) added, p. 235, § 1, effective July 1. L. 83: (4) amended, p. 435, 2042, § 3, effective October 1; (1) and (2) amended, p. 2042, § 5, effective January 1, 1984. L. 85: (5)(c)(III) amended, p. 587, § 1, effective July 1. L. 86: (2) amended, p. 542, § 3, effective July 1. L. 87: (4) amended, p. 409, § 3, effective May 16. L. 94: (6) added, p. 2060, § 1, effective July 1. L. 96: (7) added, p. 381, § 5, effective January 1, 1997. L. 98: (4) amended, p. 88, § 1, effective March 23. L. 2009: (1) amended, (SB 09-247), ch. 405, p. 2228, § 2, effective July 1. L. 2020: (4) amended and (8) added, (SB 20-207), ch. 296, p. 1470, § 2, effective July 14.
Editor's note: Section 462 of the "Social Security Act", referenced in subsection (5)(c)(III), was repealed in 1996. For the current definition of "legal process" in such act, see 42 U.S.C. § 659 (i)(5).
Cross references: (1) For section 454 of the "Social Security Act", see 42 U.S.C. § 654; for part D of Title IV of the act, see 42 U.S.C. § 651 et seq.
(2) For section 13 of the "Food Stamp Act", see 7 U.S.C. § 2022; for section 3 of the act, see 7 U.S.C. § 2012.