Colorado Code
Article 22 - Income Tax
Part 2 - Partners and Partnerships

§ 39-22-201. Partners, Not Partnership, Subject to Tax - A partnership as such shall not be subject to tax...

§ 39-22-202. Resident Partners - Source: L. 64: R&RE, p. 766, § 1. C.R.S. 1963:...

§ 39-22-203. Nonresident Partners - Source: L. 64: R&RE, p. 767, § 1. C.R.S. 1963:...

§ 39-22-204. Accounting Periods and Methods - The provisions of section 39-22-111 shall apply to partnerships to...

§ 39-22-206. Foreign Source Income of Export Taxpayers - If a partnership qualifies as an export taxpayer, its partners...