Colorado Code
Article 22 - Income Tax
Part 5 - Special Rules

§ 39-22-501. Taxation of Regulated Investment Companies - Source: L. 64: R&RE, p. 776, § 1. C.R.S. 1963:...

§ 39-22-503. Taxation of Real Estate Investment Trusts - Definitions - Source: L. 64: R&RE, p. 777, § 1. C.R.S. 1963:...

§ 39-22-504. Net Operating Losses - Source: L. 64: R&RE, p. 777, § 1. C.R.S. 1963:...

§ 39-22-504.5. Short Title - Sections 39-22-504.5 to 39-22-504.7 shall be known and may be...

§ 39-22-504.6. Definitions - As used in sections 39-22-504.5 to 39-22-504.7, unless the context...

§ 39-22-504.7. Medical Savings Accounts - Establishment - Contributions - Distributions - Restrictions - Taxation - Portability - (II) An employee shall elect to make contributions to his...

§ 39-22-507.5. Credits Against Tax - Investment in Certain Property - (1.5) For taxable years beginning on or after January 1,...

§ 39-22-507.6. Credits Against Corporate Tax - Investment in Certain Property - Source: L. 87: Entire section added, p. 1447, § 19,...

§ 39-22-509. Mass Transit and Ridesharing Arrangements - Employer Deductions - Source: L. 79: Entire section added, p. 1561, § 27,...

§ 39-22-510. State-Employed Chaplains - Designation of Rental Allowance - Source: L. 79: Entire section added, p. 1457, § 1,...

§ 39-22-514. Tax Credit for Qualified Costs Incurred in Preservation of Historic Properties - (11.5) Notwithstanding the amount specified for any fee in this...

§ 39-22-514.5. Tax Credit for Qualified Costs Incurred in Preservation of Historic Structures - Short Title - Definitions - (III.5) A leasehold interest in a qualified commercial structure that...

§ 39-22-516.7. Tax Credit for Innovative Motor Vehicles - Definitions - Repeal - (II) Notwithstanding section 39-21-108 (3), if a purchaser assigns the...

§ 39-22-516.8. Tax Credit for Innovative Trucks - Definitions - Repeal - (bb.3) "Purchaser" means the buyer or the lessee of a...

§ 39-22-517. Tax Credit for Child Care Center Investments - Source: L. 92: Entire section added, p. 2245, § 1,...

§ 39-22-518. Tax Modification for Net Capital Gains - Definitions - Repeal - (I.5) "Qualified taxpayer" means, for income tax years commencing on...

§ 39-22-520. Credit Against Tax - Investment in School-to-Career Program - Definitions - Source: L. 97: Entire section added, p. 1395, § 1,...

§ 39-22-521. Credits Against Tax - Employer Expenses - Public Assistance Recipients - Source: L. 97: Entire section added, p. 1245, § 52,...

§ 39-22-522. Credit Against Tax - Conservation Easements - Definition - (2.5) Notwithstanding any other provision of this section and the...

§ 39-22-522.5. Conservation Easement Tax Credits - Dispute Resolution - Legislative Declaration - Region Judicial Districts Region 1 1st, 2nd, 8th, 13th, 17th,...

§ 39-22-526. Credit for Environmental Remediation of Contaminated Land - Definition - Repeal - (I) The property where the environmental remediation takes place must...

§ 39-22-529. Business Expense Deduction - Labor Services - Unauthorized Alien - Definitions - Source: Referred 2006: Entire section added, L. 2006, 1st Ex....

§ 39-22-530. Credit for Employers That Hire Persons With Intellectual and Developmental Disabilities - Definitions - Source: L. 2008: Entire section added, p. 2203, § 1,...

§ 39-22-531. Colorado Job Growth Incentive Tax Credit - Rules - Definitions - Repeal - Source: L. 2009: Entire section added, (HB 09-1001), ch. 220,...

§ 39-22-532. Advanced Industry Investment Tax Credit - Definitions - Source: L. 2009: Entire section added, (HB 09-1105), ch. 378,...

§ 39-22-533. Instream Flow Incentive Tax Credit for Water Rights Holders - Rules - Definitions - Repeal - Source: L. 2009: Entire section added and (6) amended, (HB...

§ 39-22-535. Credit for Purchase of Uniquely Valuable Motor Vehicle Registration Numbers - Source: L. 2013: Entire section added, (SB 13-170), ch. 254,...

§ 39-22-536. Credit for Food Contributed to Hunger-Relief Charitable Organizations - Definitions - Repeal - Source: L. 2014: Entire section added, (HB 14-1119), ch. 286,...

§ 39-22-537.5. Credit for Personal Property Taxes Paid - Legislative Declaration - Definitions - Repeal - Source: L. 2017: Entire section added, (SB 17-267), ch. 267,...

§ 39-22-538. Credit for Health-Care Preceptors Working in Health Professional Shortage Areas - Legislative Declaration - Definitions - Source: L. 2016: Entire section added, (HB 16-1142), ch. 229,...

§ 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs - Legislative Declaration - Definitions - Repeal - Source: L. 2018: Entire section added, (HB 18-1217), ch. 287,...

§ 39-22-540. Credit - Organ Donor - Leave of Absence Period - Legislative Declaration - Definitions - Source: L. 2018: Entire section added, (HB 18-1202), ch. 310,...

§ 39-22-541. Credit for Retrofitting a Residence to Increase a Residence's Visitability - Legislative Declaration - Definitions - Repeal - Source: L. 2018: Entire section added, (HB 18-1267), ch. 345,...

§ 39-22-542. Tax Credit for Conversion Costs for Employee Business Ownership - Definitions - Declaration - Repeal - Source: L. 2021: Entire section added, (HB 21-1311), ch. 298,...