Colorado Code
Article 22 - Income Tax
Part 3 - Corporations

§ 39-22-300.1. Short Title - Citation - This subpart 1 shall be comprised of sections 39-22-300.1 to...

§ 39-22-301. Corporate Tax Imposed - (G) For income tax years commencing on or after July...

§ 39-22-302. S Corporations - An S corporation shall not be subject to taxation under...

§ 39-22-303. Dividends in a Combined Report - Foreign Source Income - Affiliated Groups - Definitions - Source: L. 64: R&RE, p. 769, § 1. C.R.S. 1963:...

§ 39-22-303.1. Interstate Banking or Branching - Nondiscriminatory Tax Treatment - Source: L. 95: Entire section added, p. 770, § 16,...

§ 39-22-303.5. Single-Factor Apportionment of Business Income - Allocation of Nonbusiness Income - Rules - Definitions - Source: L. 2008: Entire section added, p. 958, § 8,...

§ 39-22-303.6. Market-Based Apportionment of the Income of a Taxpayer Engaged in Business - Allocation of Nonapportionable Income - Rules - Definitions - Source: L. 2018: Entire section added, (HB 18-1185), ch. 369,...

§ 39-22-303.7. Sourcing of Sales of Mutual Fund Service Corporations - Definitions - Source: L. 2008: Entire section added, p. 958, § 8,...

§ 39-22-303.9. Apportionment of the Income of a Taxpayer With Enterprise Data Center Operations in the State - Definitions - Source: L. 2017: Entire section added, (SB 17-299), ch. 318,...

§ 39-22-304. Net Income of Corporation - Legislative Declaration - Definitions - Repeal - The expenditures covered by this receipt are nondeductible for state...

§ 39-22-305. Consolidated Returns - Source: L. 64: R&RE, p. 771, § 1. C.R.S. 1963:...

§ 39-22-306. Accounting Periods and Methods - The provisions of section 39-22-111 shall apply to C corporations...

§ 39-22-307. Credit Allowed for Prior Payment of Impact Assistance - Source: L. 80: Entire section added, p. 723, § 17,...

§ 39-22-308. Credit Allowed for Purchase of Colorado Coal - Source: L. 89: Entire section added, p. 1507, § 1,...

§ 39-22-310. Legislative Declaration - Statutory Interpretation and Construction - It is the intent of the general assembly that, in...

§ 39-22-320. Short Title - Citation - This subpart 2 shall be comprised of sections 39-22-320 to...

§ 39-22-321. Definitions - For the purposes of this subpart 2, unless the context...

§ 39-22-322. Taxation of an S Corporation and Its Shareholders - Source: L. 92: Entire section added, p. 2261, § 1,...

§ 39-22-323. Modification and Characterization of Income - Source: L. 92: Entire section added, p. 2261, § 1,...

§ 39-22-324. Basis and Adjustments - The basis in the hands of a shareholder of an...

§ 39-22-325. Carryforwards and Carrybacks - Loss Limitation - Source: L. 92: Entire section added, p. 2261, § 1,...

§ 39-22-326. Part-Year Residence - For the purposes of this subpart 2, if a shareholder...

§ 39-22-327. Distributions - A distribution made by an S corporation with respect to...

§ 39-22-328. Returns - An S corporation which engages in activity in this state...

§ 39-22-329. Tax Credits - Source: L. 92: Entire section added, p. 2263, § 1,...

§ 39-22-330. Uniformity of Application and Construction - This subpart 2 shall be so applied and construed as...

§ 39-22-340. Short Title - Citation - This subpart 3 is comprised of sections 39-22-340 to 39-22-346...

§ 39-22-341. Legislative Declaration - The general assembly hereby finds and declares that the deductibility...

§ 39-22-342. Definitions - As used in this subpart 3, unless the context otherwise...

§ 39-22-343. Election - Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300,...

§ 39-22-344. Imposition of Tax - Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300,...

§ 39-22-345. Owner Exclusion - Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300,...

§ 39-22-346. Credit for Tax Paid in Other States - An electing pass-through entity is entitled to the credit under...