Colorado Code
Title 39 - Taxation

§ 39-1-105.5. Reappraisal Ordered Based on Valuation for Assessment Study - State School Finance Payments - Source: L. 83: Entire section added, p. 1506, § 4,...

§ 39-1-106. Partial Interests Not Subject to Separate Tax - For purposes of property taxation, it shall make no difference...

§ 39-1-107. Tax Liens - Source: L. 64: R&RE, p. 677, § 1. C.R.S. 1963:...

§ 39-1-108. Payment of Taxes - Grantor and Grantee - As between the grantor and grantee of property other than...

§ 39-1-109. Taxes Paid by Mortgagee - Effect - If the mortgagor of real property fails or neglects to...

§ 39-1-110. Notice - Formation of Political Subdivision - Boundary Change of Special District - (1.5) No political subdivision that is a special district shall...

§ 39-1-111. Taxes Levied by Board of County Commissioners - Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963:...

§ 39-1-111.5. Temporary Property Tax Credits and Temporary Mill Levy Rate Reductions - Source: L. 93: Entire section added, p. 1686, § 1,...

§ 39-1-112. Taxes Available - When - Except as otherwise provided in article 1.5 of this title,...

§ 39-1-113. Abatement and Refund of Taxes - (1.5) Upon authorization by the board of county commissioners, the...

§ 39-1-114. Who May Administer Oath - Whenever any fact, matter, or thing is required by the...

§ 39-1-115. Records Prima Facie Evidence - The assessment rolls, the tax warrants, the entries made in...

§ 39-1-116. Penalty for Divulging Confidential Information - [ Editor's note: This version of this section is effective...

§ 39-1-117. Prior Actions Not Affected - Nothing in articles 1 to 13 of this title shall...

§ 39-1-118. Repeal of Law Levying State Property Tax - Disposition of Funds - After the repeal of any law levying a general property...

§ 39-1-119. Funds Held for Payment of Taxes - Refund - Reduction and Increase of Amounts - Penalty - (2.5) The amount of payments into such escrow accounts for...

§ 39-1-119.5. Funds Collected by Lessors of Personal Property for Payments of Taxes - Refund - Damages - Source: L. 2006: Entire section added, p. 311, § 1,...

§ 39-1-120. Filing - When Deemed to Have Been Made - Source: L. 77: Entire section added, p. 1404, § 2,...

§ 39-1-121. Expression of Rate of Property Taxation in Dollars per Thousand Dollars of Valuation for Assessment - Definitions - Source: L. 88: Entire section added, p. 1273, § 7,...

§ 39-1-123. Property Tax Reimbursement - Property Destroyed by Natural Cause - Source: L. 2014: Entire section added, (HB 14-1001), ch. 222,...

§ 39-1-124. Mailing Required to Be Sent by County Assessor or Treasurer - Reasonable Certainty Mailing Will Not Be Delivered - If a county assessor or treasurer has reasonable certainty that...

Article 1.5 - Prepayment of Ad Valorem Taxes

§ 39-1.5-101. Legislative Declaration - The general assembly hereby finds and declares that energy development...

§ 39-1.5-102. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-1.5-103. Authorization of Prepayment of Taxes for Capital Improvements to Local Governments - No Effect on Obligation to Pay Taxes to Other Local Governments - Source: L. 81: Entire article added, p. 1840, § 1,...

§ 39-1.5-104. Prepayment - Amounts - Credits - Limitations - Source: L. 81: Entire article added, p. 1840, § 1,...

§ 39-1.5-105. Prepaid Taxes Subject to Laws Governing Financial Affairs - Moneys received pursuant to this article are subject to such...

§ 39-1.5-106. Relationship Between Prepaid Taxes and the Limitation on Local Government Levies - In determining the amount of revenue which a local government...

§ 39-1.5-107. Prepayment Arrangement Not a General Obligation Indebtedness - Any arrangement for prepayment of ad valorem taxes under this...

Article 2 - Division of Property Taxation - Administrator - Board

§ 39-2-101. Division Created - Property Tax Administrator - There is hereby created the division of property taxation in...

§ 39-2-102. Qualifications - The person appointed as property tax administrator shall possess knowledge...

§ 39-2-103. Exercise of Power - The division of property taxation and the property tax administrator...

§ 39-2-104. Oath of Office - Before entering upon the duties of his office, the property...

§ 39-2-105. Seal - The division of property taxation shall have an official seal...

§ 39-2-106. Employees - Compensation - Pursuant to the provisions of section 13 of article XII...

§ 39-2-107. Office - Hearings - Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963:...

§ 39-2-108. Rules and Regulations - The administrator shall adopt rules and regulations governing proceedings and...

§ 39-2-109. Duties, Powers, and Authority - Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963:...

§ 39-2-110. Annual School for Assessors - To further improvement in appraisal and valuation procedures and methods...

§ 39-2-111. Complaints - The administrator shall examine all complaints filed with him wherein...

§ 39-2-112. Assessor to Appear - When - The property tax administrator may require any assessor to appear...

§ 39-2-113. Administrator May Intervene - Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963:...

§ 39-2-114. Reappraisal - When - Procedures - Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963:...

§ 39-2-115. Review of Abstracts of Assessment - Recommendations - Source: L. 70: R&RE, p. 374, § 1. C.R.S. 1963:...

§ 39-2-116. Approval of Tax Abatement or Refund - The administrator shall review each application submitted by the board...

§ 39-2-117. Applications for Exemption - Review - Annual Reports - Procedures - Rules - Source: L. 70: R&RE, p. 374, § 1. C.R.S. 1963:...

§ 39-2-118. Recommendations to Governor - No later than the first day of December of each...

§ 39-2-119. Annual Report - As soon after the end of each calendar year as...

§ 39-2-120. Powers of Property Tax Administrator - The property tax administrator shall be authorized to certify official...

§ 39-2-121. Enforcement of Orders - The property tax administrator may compel compliance with his unappealed...

§ 39-2-122. Notice Prior to Injunction - No injunction shall be issued suspending or staying any order...

§ 39-2-123. Board of Assessment Appeals Created - Members - Compensation - Source: L. 70: R&RE, p. 376, § 1. C.R.S. 1963:...

§ 39-2-124. Executive Director to Furnish Employees and Clerical Assistance - Clerical assistance and such employees as are necessary shall be...

§ 39-2-125. Duties of the Board - Board of Assessment Appeals Cash Fund - Creation - (1.5) As used in this section, notwithstanding any other law,...

§ 39-2-126. Delaying Effect of Decision - When - If the finality of a decision of the board of...

§ 39-2-127. Board of Assessment Appeals Meetings - Proceedings - Representation Before Board - Source: L. 70: R&RE, p. 377, § 1. L. 71:...

§ 39-2-128. Board of Assessment Appeals May Issue Orders - The board of assessment appeals may issue such orders as...

§ 39-2-129. Advisory Committee to the Property Tax Administrator Created - Source: L. 76: Entire section added, p. 755, § 6,...

§ 39-2-130. Membership of the Advisory Committee - Terms - Compensation - Meetings - Source: L. 76: Entire section added, p. 755, § 6,...

§ 39-2-131. Function of the Committee - Source: L. 76: Entire section added, p. 756, § 6,...

Article 3 - Exemptions

Part 1 - Property Exempt From Taxation

§ 39-3-101. Legislative Declaration - Presumption of Charitable Purpose - The general assembly recognizes that only the judiciary may make...

§ 39-3-102. Household Furnishings - Exemption - Source: L. 89: Entire article R&RE, p. 1470, § 1,...

§ 39-3-103. Personal Effects - Exemption - Personal effects which are not used for the production of...

§ 39-3-104. Ditches, Canals, and Flumes - Exemption - Ditches, canals, and flumes which are owned and used by...

§ 39-3-105. Public Libraries - Governments - School Districts - Exemption - Property, real and personal, of public libraries and of the...

§ 39-3-106. Property - Religious Purposes - Exemption - Legislative Declaration - Source: L. 89: Entire article R&RE, p. 1471, § 1,...

§ 39-3-106.5. Tax-Exempt Property - Incidental Use - Exemption - Limitations - (1.5) Notwithstanding the provisions of subsection (1) of this section,...

§ 39-3-107. Property - Not-for-Profit Schools - Exemption - Property, real and personal, which is owned and used solely...

§ 39-3-108. Property - Nonresidential - Health-Care Facility - Water Company - Charitable Purposes - Exemption - Limitations - (1.3) Nonresidential property that is owned and used solely and...

§ 39-3-108.5. Property - Community Corrections Facility - Exemption - Source: L. 93: Entire section added, p. 614, § 2,...

§ 39-3-109. Residential Property - Integral Part of Tax-Exempt Entities - Charitable Purposes - Exemption - Limitations - (2.5) No requirement shall be imposed that use of property...

§ 39-3-110. Property - Integral Part of Child Care Center - Charitable Purposes - Exemption - Limitations - (1.5) No requirement shall be imposed that use of property...

§ 39-3-111. Property - Used by Fraternal or Veterans' Organization - Charitable Purposes - Exemption - Limitations - Property, real and personal, which is owned and used solely...

§ 39-3-111.5. Property - Health-Care Services - Charitable Purposes - Exemption - Limitations - Source: L. 91: Entire section added, p. 1956, § 3,...

§ 39-3-112. Definitions - Residential Property - Orphanage - Low-Income Elderly or Individuals With Disabilities - Homeless or Abused - Low-Income Households - Charitable Purposes - Exemption - Limitations - (B.5) For property tax years commencing on or after January...

§ 39-3-112.5. Residential Property - Homeless - Charitable Purposes - Exempt - Limitations - Source: L. 91: Entire section added, p. 1959, § 6,...

§ 39-3-113. Residential Property - While Being Constructed - Charitable Purposes - Exemption - Limitations - Property, real and personal, which is owned and used solely...

§ 39-3-113.5. Property Acquired by Nonprofit Housing Provider for Low-Income Housing - Use for Charitable Purposes - Exemption - Limitations - Definitions - Source: L. 2011: Entire section added, (HB 11-1241), ch. 248,...

§ 39-3-114. Burden - Claim for Charitable Exemption - The burden shall be on the owner and operator of...

§ 39-3-115. Statutes Not Applicable - Nothing in sections 39-3-106 to 39-3-114 shall apply to parts...

§ 39-3-116. Combination Use of Property - Charitable, Religious, and Educational Purposes - Exemption - Limitations - Source: L. 89: Entire article R&RE, p. 1476, § 1,...

§ 39-3-117. Cemeteries - Not-for-Profit - Exemption - Cemeteries not used or held for private or corporate profit...

§ 39-3-118. Intangible Personal Property - Exemption - Intangible personal property shall be exempt from the levy and...

§ 39-3-118.5. Business Personal Property - Exemption - Exemption Authority for Local Governments - Source: L. 95: Entire section added, p. 1213, § 1,...

§ 39-3-118.7. Community Solar Garden - Partial Business Personal Property Tax Exemption - Definitions - Source: L. 2014: Entire section added, (HB 14-1101), ch. 172,...

§ 39-3-119. Inventories - Materials and Supplies - Held for Consumption or Primarily for Sale - Exemption - Inventories of merchandise and materials and supplies that are held...

§ 39-3-119.5. Personal Property - Exemption - Reimbursement to Local Governments - Legislative Declaration - Definitions - Source: L. 96: Entire section added, p. 1847, § 1,...

§ 39-3-120. Livestock - Exemption - Livestock shall be exempt from the levy and collection of...

§ 39-3-121. Agricultural and Livestock Products - Exemption - Agricultural and livestock products shall be exempt from the levy...

§ 39-3-122. Agricultural Equipment Used in Production of Agricultural Products - Exemption - Agricultural equipment which is used on any farm or ranch...

§ 39-3-123. Works of Art, Literary Materials, and Artifacts - on Loan - Exemption - Limitations - Definitions - Source: L. 89: Entire article R&RE, p. 1477, § 1,...

§ 39-3-124. Property Used by State Entity - Installment Sales or Lease Agreement - Financed Purchase of an Asset, Certificate of Participation, or Leveraged Lease Agreement - Exemption - Source: L. 89: Entire article R&RE, p. 1477, § 1,...

§ 39-3-126. Horticultural Improvements - Exemption - Limitation - Exception - Any increase in value of privately owned lands resulting from...

§ 39-3-127. County Fair Property - Exemption - Limitation - Property, real and personal, of any association duly organized pursuant...

§ 39-3-127.5. Qualifying Business Entities - Participation in Federal Tax Credit Transactions - Exemption - Requirements - Definitions - Source: L. 2014: Entire section added, (HB 14-1349), ch. 230,...

§ 39-3-128. Exempt Property Listed and Valued - It is the duty of the assessor to list, appraise,...

§ 39-3-129. Proportional Valuation - Exempt Property - Source: L. 89: Entire article R&RE, p. 1478, § 1,...

§ 39-3-130. Change in Tax Status of Property - Effective Date - Tax Liability - Source: L. 89: Entire article R&RE, p. 1479, § 1,...

§ 39-3-131. Entire Property Becomes Tax-Exempt - Whenever any property which was previously taxable becomes exempt from...

§ 39-3-132. Portion of Property Becomes Tax-Exempt - Whenever only a portion of a parcel, tract, or lot...

§ 39-3-133. Payment of Property Taxes Extinguishes Lien - Payment to the treasurer of prorated property taxes for the...

§ 39-3-134. Condemnation by Tax-Exempt Agency - Duties of Treasurer - In all cases where an entire property, or a portion...

§ 39-3-137. Organizations With Tax-Exempt Status - Forgiveness of Taxes Owed - Source: L. 2008: Entire section added, p. 457, § 1,...

Part 2 - Property Tax Exemption for Qualifying Seniors and Disabled Veterans

§ 39-3-201. Legislative Declaration - Source: L. 2001: Entire part added, p. 460, § 1,...

§ 39-3-202. Definitions - As used in this part 2, unless the context otherwise...

§ 39-3-203. Property Tax Exemption - Qualifications - (I.5) For property tax years commencing on or after January...

§ 39-3-204. Notice of Property Tax Exemption - No later than May 1, 2013, and no later than...

§ 39-3-205. Exemption Applications - Penalty for Providing False Information - Confidentiality - (2.5) For the purpose of verifying the eligibility of each...

§ 39-3-206. Notice to Individuals Returning Incomplete or Nonqualifying Exemption Applications - Denial of Exemption - Administrative Remedies - Source: L. 2001: Entire part added, p. 466, § 1,...

§ 39-3-207. Reporting of Exemptions - Reimbursement to Local Governmental Entities - (3.5) After receiving reports from each treasurer pursuant to subsection...

§ 39-3-208. Auditing of Property Tax Exemption Program - The state auditor shall periodically audit the property tax exemption...

§ 39-3-209. State Expenditure for Property Tax Exemptions - Mechanism for Refunding of Excess State Revenue - Legislative Declaration - Source: L. 2017: Entire section added, (SB 17-267), ch. 267,...

Article 3.5 - Tax Deferral for the Elderly and Military Personnel

§ 39-3.5-101. Definitions - As used in this article 3.5, unless the context otherwise...

§ 39-3.5-102. Deferral of Tax on Homestead - Qualifications - Filing of Claim - Source: L. 78: Entire article added, p. 472, § 1,...

§ 39-3.5-103. Property Entitled to Deferral - Source: L. 78: Entire article added, p. 472, § 1,...

§ 39-3.5-104. Claim Form - Contents - IMPORTANT NOTICE TO PROPERTY OWNER: YOU COULD LOSE YOUR PROPERTY...

§ 39-3.5-105. Listing of Tax-Deferred Property - Tax as Lien - Interest Accrual - Source: L. 78: Entire article added, p. 473, § 1,...

§ 39-3.5-105.5. Loan of State Moneys to Taxpayers - Source: L. 2002: Entire section added, p. 637, § 1,...

§ 39-3.5-105.7. Prior Deferrals to Be Treated as Loans - All deferred real property tax paid by the state treasurer...

§ 39-3.5-106. State Treasurer to Pay County Treasurer an Amount Equivalent to Deferred Taxes - Source: L. 78: Entire article added, p. 474, § 1,...

§ 39-3.5-107. Repayment of Loans - Release of Liens - Disposition of Payments - Source: L. 78: Entire article added, p. 474, § 1,...

§ 39-3.5-108. Notice to Taxpayer Regarding Duty to Claim Deferral Annually - At the time the treasurer sends the annual real property...

§ 39-3.5-109. Failure to Receive Notices - Failure to receive the notice provided for in this article...

§ 39-3.5-110. Events Requiring Repayment of Loans - Notice to State Treasurer - Source: L. 78: Entire article added, p. 475, § 1,...

§ 39-3.5-111. Time for Payment - Delinquencies - Source: L. 78: Entire article added, p. 475, § 1,...

§ 39-3.5-112. Election by Spouse to Continue Tax Deferral - Source: L. 78: Entire article added, p. 475, § 1,...

§ 39-3.5-113. Voluntary Repayment of Loans for Deferred Tax - Source: L. 78: Entire article added, p. 476, § 1,...

§ 39-3.5-115. Limitations on Effect of Article - Nothing in this article is intended to or shall be...

§ 39-3.5-119. Release of Information Identifying Individuals Claiming Deferral - Source: L. 2001: Entire section added, p. 296, § 1,...

§ 39-3.5-120. Expansion of Deferral Program - Consultation - Repeal - Source: L. 2021: Entire section added, (SB 21-293), ch. 301,...

Article 3.7 - Property Tax Work-Off Program for the Elderly

§ 39-3.7-101. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-3.7-102. Property Tax Work-Off Program - Creation - Terms - (4.5) For each property tax year in which a taxpayer...

Article 4 - Valuation of Public Utilities

§ 39-4-101. Definitions - As used in this article 4, unless the context otherwise...

§ 39-4-102. Valuation of Public Utilities - Legislative Declaration - Definition - (1.5) The administrator shall determine the actual value of a...

§ 39-4-103. Schedules of Property - Confidential Records - Late Filing Penalties - Source: L. 64: R&RE, p. 689, § 1. C.R.S. 1963:...

§ 39-4-104. Inspection of Records of Utility - The division of property taxation, through the administrator, and its...

§ 39-4-105. Production of Records - By order or subpoena, the administrator may require the production...

§ 39-4-106. Valuation of Utilities - Apportionment - Source: L. 64: R&RE, p. 690, § 1. C.R.S. 1963:...

§ 39-4-107. Statement of Valuation to Counties - No later than July 1 in each year, the administrator...

§ 39-4-108. Complaint - Hearing - Decision - Source: L. 64: R&RE, p. 692, § 1. C.R.S. 1963:...

§ 39-4-109. Judicial Review - Source: L. 64: R&RE, p. 694, § 1. C.R.S. 1963:...

Article 5 - Valuation and Taxation

Part 1 - Real and Personal Property

§ 39-5-101. Duties of Assessor - The assessor shall list all taxable real and personal property...

§ 39-5-102. When Schedules Required - Nonresident Owners Listed - Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963:...

§ 39-5-103. Property Described - In listing tracts or parcels of real property, the assessor...

§ 39-5-103.5. Maps of Parcels of Land in the County - Source: L. 76: Entire section added, p. 770, § 1,...

§ 39-5-104. Valuation of Property - Each tract or parcel of land and each town or...

§ 39-5-104.5. Valuation of Personal Property - Source: L. 96: Entire section added, p. 45, § 5,...

§ 39-5-104.7. Valuation of Real and Personal Property That Produces Alternating Current Electricity From a Renewable Energy Source - Source: L. 2008: Entire section added, p. 1318, § 1,...

§ 39-5-105. Improvements - Water Rights - Valuation - Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963:...

§ 39-5-106. Purchase of State Land - The equity in land purchased from the state under contract...

§ 39-5-107. Personal Property Schedule - "I declare, under the penalty of perjury in the second...

§ 39-5-108. Schedule Sent to Taxpayer - Return - As soon after the assessment date as may be practicable,...

§ 39-5-108.5. Furnished Residential Real Property Rental Advertisements - Information to Be Provided to the Assessor - Legislative Declaration - Source: L. 2009: Entire section added, (HB 09-1110), ch. 162,...

§ 39-5-110. Property Brought Into State After Assessment Date - Removal Before Next Assessment Date - Source: L. 64: R&RE, p. 698, § 1. C.R.S. 1963:...

§ 39-5-113. Movable Equipment - Apportionment of Value - Source: L. 64: R&RE, p. 700, § 1. C.R.S. 1963:...

§ 39-5-113.3. Oil and Gas Drilling Rigs - Apportionment of Value - Source: L. 86: Entire section added, p. 1107, § 1,...

§ 39-5-113.5. Works of Art - Apportionment of Value - Source: L. 84: Entire section added, p. 999, § 2,...

§ 39-5-114. Unclassified Property Shown on Schedule - If any person owns, holds, or controls any kind or...

§ 39-5-115. Taxpayer to Furnish Information - Affidavit on Mineral Leases - Source: L. 64: R&RE, pp. 315, 702, §§ 294, 1....

§ 39-5-116. Failure to File Schedule - Failure to Fully and Completely Disclose - Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963:...

§ 39-5-117. Property Improvements Destroyed After Assessment Date - Whenever any improvements are destroyed or demolished subsequent to the...

§ 39-5-118. Failure to Receive Schedule - Validity of Valuation - No determination of the actual value of any taxable personal...

§ 39-5-119. Refusal to Answer - Court Order - Whenever any person refuses to be interviewed by the assessor...

§ 39-5-120. Tax Schedules Endorsed and Filed - Availability for Inspection - All personal property schedules and exhibits or statements attached thereto...

§ 39-5-121. Notice of Valuation - Legislative Declaration - Repeal - (1.2) A notice of valuation included with the tax bill...

§ 39-5-121.5. Valuation - Inspection of Data by Taxpayers - At the written request of any taxpayer or any agent...

§ 39-5-122. Taxpayer's Remedies to Correct Errors - (2.5) If the property that is the subject of an...

§ 39-5-122.7. Alternate Protest and Appeal Procedure for Specified Counties - Source: L. 98: Entire section added, p. 467, § 1,...

§ 39-5-123. Abstract of Assessment or Amended Abstract of Assessment - I, .............., the assessor of .............. county, Colorado, do solemnly...

§ 39-5-124. Property Tax Administrator to Examine Abstract - Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963:...

§ 39-5-125. Omission - Correction of Errors - Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963:...

§ 39-5-126. Wrongful Return by Assessor - Whenever any assessor willfully and knowingly omits any taxable property...

§ 39-5-127. Correction of Assessments - Whenever the state board of equalization makes any change in...

§ 39-5-128. Certification of Valuation for Assessment - (1.5) Along with the certification required by subsection (1) of...

§ 39-5-129. Delivery of Tax Warrant - Public Inspection - As soon as practicable after the requisite taxes for the...

§ 39-5-130. Informality Not to Invalidate - No informality in complying with the requirements of section 39-5-129...

§ 39-5-132. Assessment and Taxation of New Construction - Source: L. 85: Entire section added, p. 1223, § 1,...

§ 39-5-133. 2011 Modification of Statutory Definition of "Agricultural Land" - Tabor Election - Adjustment of District Mill Levy - Source: L. 2011: Entire section added, (HB 11-1146), ch. 166,...

Part 2 - Mobile Homes

§ 39-5-201. Legislative Declaration - Source: L. 77: Entire part RC&RE, p. 1740, § 3,...

§ 39-5-202. Taxation of Mobile Homes - Effective Date - Commencing January 1, 1978, mobile homes shall be subject to...

§ 39-5-203. Mobile Homes - Determination of Value - (b) [ Editor's note: This version of subsection (3)(b) is...

§ 39-5-204. Notification Concerning Mobile Homes in a County for Part of a Year - Source: L. 77: Entire part RC&RE, p. 1741, § 3,...

§ 39-5-205. Relocation of a Mobile Home - Collection of Taxes - Source: L. 77: Entire part RC&RE, p. 1741, § 3,...

Article 6 - Valuation of Mines

§ 39-6-101. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-6-103. Listing of Mining Claims and Mines - Source: L. 65: R&RE, p. 1102, § 1. C.R.S. 1963:...

§ 39-6-104. Classification of Mines - All mines, except mines worked or operated primarily for coal,...

§ 39-6-105. Producing Mines Defined - All mines whose gross proceeds during the preceding calendar year...

§ 39-6-106. Valuation for Assessment of Producing Mines - (1.7) As used in subsection (1) of this section, unless...

§ 39-6-107. Valuation of Improvements - Machinery - All machinery and equipment and personal property shall be listed...

§ 39-6-108. Failure to File Statement - If any person owning, operating, or managing any producing mine...

§ 39-6-109. Assessor to Examine Books - Records - Source: L. 65: R&RE, p. 1104, § 1. C.R.S. 1963:...

§ 39-6-110. False Statements - Penalty - If any person required to file such statements willfully and...

§ 39-6-111. Valuation of Mines Other Than Producing Mines - Source: L. 65: R&RE, p. 1105, § 1. C.R.S. 1963:...

§ 39-6-111.5. Calendar for Notice of Valuation and Appeals for Mines - Notwithstanding any other provision, all producing and nonproducing mines valued...

§ 39-6-112. Valuation of Tunnels - Source: L. 65: R&RE, p. 1105, § 1. C.R.S. 1963:...

§ 39-6-113. Mine in More Than One County - Source: L. 65: R&RE, p. 1105, § 1. C.R.S. 1963:...

§ 39-6-114. Mines and Tunnels in More Than One Subdivision of a County - Whenever any mine or tunnel is situated partly in one...

§ 39-6-115. Collection - Beginning January 1, 1980, when taxes on mines and mining...

§ 39-6-116. Nonproducing Unpatented Mining Claims - Definitions - "Unpatented mining claims", as used in section 3 (1)(b) of...

§ 39-6-117. County Boards of Equalization - Authority - Nothing in this article shall be construed to affect the...

Article 7 - Valuation of Oil and Gas Leaseholds and Lands

§ 39-7-101. Statement of Owner or Operator - (1.5) Any nonoperating interest owner in an oil or gas...

§ 39-7-102. Valuation for Assessment - Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963:...

§ 39-7-102.5. Calendar for Notice of Valuation and Appeals - Notwithstanding any other provisions to the contrary, lands and leaseholds...

§ 39-7-102.7. Notice of Valuation - Public Record - The assessor shall retain a copy of all notices of...

§ 39-7-103. Surface and Subsurface Equipment Valued Separately - All surface oil and gas well equipment and submersible pumps...

§ 39-7-104. Failure to File Statement - If any person owning or operating any oil and gas...

§ 39-7-105. Assessor to Examine Books, Records - The assessor has the authority and right at any time...

§ 39-7-106. False Statement - Penalty - If any person required to file such statement willfully and...

§ 39-7-107. Oil and Gas Lands in More Than One County - Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963:...

§ 39-7-108. Collection - Beginning January 1, 1980, when taxes on oil and gas...

§ 39-7-109. Valuation of Severed Nonproducing Oil or Gas Mineral Interests - Source: L. 85: Entire section added, p. 1213, § 10,...

Article 8 - County Boards of Equalization

§ 39-8-101. County Board of Equalization - Quorum - The board of county commissioners of each county of the...

§ 39-8-102. Duties of County Board of Equalization - (j) (k) Repealed. Source: L. 64: R&RE, p. 714, §...

§ 39-8-103. Notice of Change in Valuation - The county clerk and recorder shall notify each person affected...

§ 39-8-104. Notice of Meeting - (2.5) Repealed. Source: L. 64: R&RE, p. 712, § 1....

§ 39-8-105. Reports of Assessor - Source: L. 64: R&RE, p. 712, § 1. C.R.S. 1963:...

§ 39-8-106. Petitions for Appeal - (1.5) In addition to any other requirements set forth in...

§ 39-8-107. Hearings on Appeal - Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963:...

§ 39-8-108. Decision - Review - Opportunity to Submit Case to Arbitration - Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963:...

§ 39-8-108.5. Arbitration of Property Valuations - Arbitrators - Qualifications - Procedures - Source: L. 88: Entire section added, p. 1303, § 13,...

§ 39-8-109. Effects of Board of Assessment Appeals or District Court Decision - Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963:...

Article 9 - State Board of Equalization

§ 39-9-101. State Board of Equalization - Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963:...

§ 39-9-102. Meetings of State Board of Equalization - Source: L. 64: R&RE, p. 714, § 1. C.R.S. 1963:...

§ 39-9-103. Duties of State Board - Enforcement - Reappraisal Orders - Source: L. 64: R&RE, p. 714, § 1. C.R.S. 1963:...

§ 39-9-104. Correction of Errors - The state board of equalization shall correct any obvious error...

§ 39-9-105. Certification of Valuations for Assessment - Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963:...

§ 39-9-106. Supervision and Administration of Property Tax Laws - The state board of equalization shall have supervision of the...

§ 39-9-107. Assessment Roll to Conform - Whenever the state board of equalization orders any change in...

§ 39-9-108. Judicial Review - Interest During Review - Decisions of the state board of equalization shall be subject...

§ 39-9-109. Power of State Board - Waiver of Deadline - Source: L. 89: Entire section added, p. 1491, § 5,...

Article 10 - Collection

§ 39-10-101. Collection of Taxes - Source: L. 64: R&RE, p. 715, § 1. C.R.S. 1963:...

§ 39-10-102. When Taxes Payable - Source: L. 64: R&RE, p. 716, § 1. C.R.S. 1963:...

§ 39-10-103. Tax Statement - Source: L. 64: R&RE, p. 716, § 1. C.R.S. 1963:...

§ 39-10-104.5. Payment Dates - Optional Payment Dates - Failure to Pay - Delinquency - Repeal - Required Date Last Day of June 15 April 30 of...

§ 39-10-105. Receipt for Taxes - (1.5) In lieu of issuing and mailing individual receipts, the...

§ 39-10-106. Payment of Taxes on Fractional Interests in Lands - (III) [ Editor's note: This version of subsection (4)(b)(III) is...

§ 39-10-107. Apportionment of Taxes, Delinquent Interest - Payment - Source: L. 64: R&RE, p. 718, § 1. C.R.S. 1963:...

§ 39-10-109. Delinquent Tax List - Notice - Source: L. 64: R&RE, p. 719, § 1. C.R.S. 1963:...

§ 39-10-110. Publication of Delinquent Taxes - During the month of September, the treasurer shall publish for...

§ 39-10-110.5. Partial Payment of Delinquent Personal Property Taxes - Source: L. 98: Entire section added, p. 238, § 1,...

§ 39-10-111. Distraint, Sale of Personal Property - Source: L. 64: R&RE, p. 719, § 1. C.R.S. 1963:...

§ 39-10-111.5. Distraint - Sale - Redemption - Mobile Homes - Source: L. 2017: Entire section added, (HB 17-1354), ch. 215,...

§ 39-10-112. Action to Collect Unpaid Taxes - Repeal - Source: L. 64: R&RE, p. 721, § 1. C.R.S. 1963:...

§ 39-10-113. Removal or Transfer of Personal Property - Collection of Taxes - Source: L. 64: R&RE, p. 721, § 1. C.R.S. 1963:...

§ 39-10-113.5. Improvements Valued and Taxed Separately - Collection of Taxes - Source: L. 92: Entire section added, p. 2235, § 1,...

§ 39-10-114. Abatement - Cancellation of Taxes - (B.5) Notwithstanding the provisions of sub-subparagraph (B) of this subparagraph...

§ 39-10-114.5. Decision - Review - Judicial Review - Source: L. 90: Entire section added, p. 1695, § 14,...

§ 39-10-115. Certificate of Taxes Due - Source: L. 64: R&RE, p. 722, § 1. C.R.S. 1963:...

§ 39-10-116. Civil Penalty for Checks Not Paid Upon Presentment - The treasurer shall assess a penalty up to the amount...

Article 11 - Sale of Tax Liens

§ 39-11-100.3. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-11-101. Notice to Delinquent Owner - The treasurer shall make a list of all lands and...

§ 39-11-102. Treasurer to Publish and Post Notice - Source: L. 64: R&RE, p. 723, § 1. C.R.S. 1963:...

§ 39-11-103. Treasurer to Make Affidavit of Posting - The treasurer shall also make, or cause to be made,...

§ 39-11-104. Publisher's Affidavit - Form - (SEAL)" "I, .............., publisher (or printer) of the .............., a...

§ 39-11-105. Selection of Newspaper Publishing Notice - It is the duty of the board of county commissioners...

§ 39-11-106. Advertising and Auction Fees - Source: L. 64: R&RE, p. 724, § 1. L. 65:...

§ 39-11-107. Erroneous Assessments - Abatement - It is the duty of the treasurer of each county,...

§ 39-11-108. Manner of Conducting Public Auction - Definitions - Source: L. 64: R&RE, p. 725, § 1. C.R.S. 1963:...

§ 39-11-109. Time of Public Auction - The public auction of tax liens on lands upon which...

§ 39-11-110. When Public Auction Can Be Held - If, from any cause, the tax lien on real property...

§ 39-11-111. Method of Payment - When the treasurer sells any tax lien on any lands...

§ 39-11-112. Erroneous Name or Assessment in Wrong County - Effect - Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963:...

§ 39-11-113. Abbreviations, Letters, and Figures May Be Used - In all advertisements for the sale of tax liens on...

§ 39-11-114. Record of Sales of Tax Liens on Real Estate and Mobile Homes - Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963:...

§ 39-11-115. To Whom Tax Lien Shall Be Sold - Source: L. 64: R&RE, p. 727, § 1. L. 65:...

§ 39-11-116. Procedure When Purchaser Fails to Pay - If a person bidding fails to pay the amount due,...

§ 39-11-117. Certificate of Purchase - The treasurer shall prepare, sign, and retain for safekeeping or...

§ 39-11-118. Certificate of Purchase Assignable - Such certificate of purchase shall be assignable by endorsement, and...

§ 39-11-119. Subsequent Payment by Holder - Any person desiring to pay any subsequent taxes on any...

§ 39-11-120. Presentation of Certificates for Deed - Source: L. 64: R&RE, p. 728, § 1. C.R.S. 1963:...

§ 39-11-121. Municipalities, Prior Sales Validated - All sales of such certificates made by any treasurer or...

§ 39-11-122. Transfer of Certificates by Counties - Any county in this state having in its possession or...

§ 39-11-123. Transfer of Certificates - Irrigation or Drainage District Taxes - Any county in this state having in its possession or...

§ 39-11-124. Counties, Prior Sales Validated - All assignments, sales, or transfers of certificates of purchase by...

§ 39-11-125. Disposal of Certificates by Districts - Any irrigation or drainage district in this state having in...

§ 39-11-126. Agreement With County Commissioners - Any irrigation or drainage district having in its possession or...

§ 39-11-127. Irrigation or Drainage Districts, Prior Sales Validated - All assignments, sales, or transfers of certificates of purchase by...

§ 39-11-128. Condition Precedent to Deed - Notice - Source: L. 64: R&RE, p. 731, § 1. C.R.S. 1963:...

§ 39-11-129. Tax Deed - Issuance, Execution, Requirements - The words "issue", "issued", "execute", and "executed" when used in...

§ 39-11-130. Fees Included in Redemption Money - In case the treasurer is compelled to serve or to...

§ 39-11-131. Notice of Application for Deed - Any number of tracts or parcels of land not exceeding...

§ 39-11-133. Suit to Quiet Title - Suit to quiet title or to try title may be...

§ 39-11-134. Defects in Tax Deed, Effect - Invalidities or defects in or concerning one or more tax...

§ 39-11-135. Form of Tax Deed - Deeds executed by the treasurer under the provisions of this...

§ 39-11-136. Treasurer to Execute Deed - Effect - Source: L. 64: R&RE, p. 736, § 1. C.R.S. 1963:...

§ 39-11-137. Validation of Acknowledgments of Tax Deeds - Any tax deed executed by a treasurer pursuant to section...

§ 39-11-138. When Successor of Treasurer Shall Act - If any treasurer dies, resigns, or is removed from office...

§ 39-11-139. Posting List of Tax Sale Certificates and Tax Deeds - No later than the fifteenth day of January of each...

§ 39-11-140. Tax Deed Recorded - Entry - When any tax deed is filed for record, the county...

§ 39-11-141. Action to Determine Validity of Certificates - Whenever any county or city and county in this state...

§ 39-11-142. Disposition of Certificates Held by Counties - Source: L. 64: R&RE, p. 738, § 1. C.R.S. 1963:...

§ 39-11-143. Appraisal - County May Retain, Lease, or Sell - Definitions - (2.5) If the board of county commissioners retains such real...

§ 39-11-144. County Lands, Prior Sales Validated - All sales of such real estate made by the board...

§ 39-11-145. Proceeds of Sales - All net proceeds from the sale, lease, or other disposition...

§ 39-11-146. Lien of Special Assessment Not Affected - Nothing in sections 39-11-143 to 39-11-145 shall be construed to...

§ 39-11-147. Treasurer to Report Payments - A complete report of all payments made to and accepted...

§ 39-11-148. Limitations on Tax Certificates - Special Improvement Liens - Source: L. 64: R&RE, p. 742, § 1. C.R.S. 1963:...

§ 39-11-149. Sales en Masse Valid - If two or more noncontiguous lots, tracts of land, or...

§ 39-11-150. Sales of Tax Liens on Severed Mineral Interests - Sales of tax liens for delinquent taxes due on severed...

§ 39-11-151. County Officials and Employees May Not Acquire a Tax Lien or Property by Sale of a Tax Lien - (3) [ Editor's note: This version of subsection (3) is...

§ 39-11-152. Combined Sale of Delinquent Tax Liens and Special Assessment Liens - Whenever provision is made in this article for the sale...

Article 12 - Redemption

§ 39-12-101. Limitation of Actions for Recovery of Land - No action for the recovery of land for which a...

§ 39-12-102. Action to Recover Mining Property - No action shall be maintained for the recovery of mining...

§ 39-12-103. Redemption Made - Interest - Source: L. 64: R&RE, p. 744, § 1. C.R.S. 1963:...

§ 39-12-104. Redemption of Real Property of Person Under Disability - Source: L. 64: R&RE, p. 745, § 1. C.R.S. 1963:...

§ 39-12-105. Certificate of Redemption - Source: L. 64: R&RE, p. 746, § 1. C.R.S. 1963:...

§ 39-12-108. Payment of Redemption Money - All moneys received by the treasurer for the redemption of...

§ 39-12-109. Payment Upon Surrender of Tax Certificate - On demand of any person entitled to redemption money in...

§ 39-12-110. Payment When Certificate Lost - If there is a loss or wrongful detention of such...

§ 39-12-111. Land Wrongfully Sold - Repayment - Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963:...

§ 39-12-112. Allowance for Erroneous Assessments - The state treasurer shall allow each treasurer to take credit...

§ 39-12-113. Redemption of Proportionate Interest - Source: L. 64: R&RE, p. 748, § 1. C.R.S. 1963:...

Article 13 - Documentary Fee on Conveyances of Real Property

§ 39-13-101. Legislative Declaration - Source: L. 67: p. 942, § 1. C.R.S. 1963: §...

§ 39-13-102. Documentary Fee Imposed - Amount - to Whom Payable - Source: L. 67: p. 942, § 1. C.R.S. 1963: §...

§ 39-13-103. Evidence of Payment of Fee - Each county clerk and recorder shall evidence payment of the...

§ 39-13-104. Exemptions - Source: L. 67: p. 943, § 1. C.R.S. 1963: §...

§ 39-13-105. No Deed Recorded Unless Documentary Fee Paid - No deed or instrument in writing to which a documentary...

§ 39-13-106. Unlawful Acts - Penalty - (2) [ Editor's note: This version of subsection (2) is...

§ 39-13-107. Assessor to Compile Continuing Record - It is the duty of each assessor to examine at...

§ 39-13-108. Disposition of Fees - All documentary fees collected by the county clerk and recorder...

Article 14 - Real Property Transfer Information

§ 39-14-101. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-14-102. Filing of Declaration - Information Available to County Assessor - Source: L. 89: Entire article added, p. 1460, § 20,...

§ 39-14-103. Manufactured Home Declaration - Information Available to County Assessor - Source: L. 2008: Entire section added, p. 453, § 12,...

Article 20 - Enforcement of Tax Liens

§ 39-20-101. Not Applicable to General or Inheritance Taxes - The provisions of this article shall not apply to liens...

§ 39-20-102. Civil Action to Enforce Lien - In any case where there has been a refusal or...

§ 39-20-103. When Holder of Prior Lien May File Action - Source: L. 43: p. 507, § 2. CSA: C. 142,...

§ 39-20-104. Certificate of Discharge Subject to Lien - If any property, real or personal, under the law, is...

§ 39-20-105. Certificate of Discharge to Part of Property - If any property, real or personal, under the law, is...

§ 39-20-106. How Values Determined - In determining the values mentioned in section 39-20-105, the executive...

§ 39-20-107. Certificate of Release Conclusive - A certificate of release or of partial discharge issued under...

Article 21 - Procedure and Administration

Part 1 - General Provisions

§ 39-21-101. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-21-102. Scope - Source: L. 65: p. 1131, § 2. C.R.S. 1963: §...

§ 39-21-103. Hearings - (3.5) If the executive director determines that a request for...

§ 39-21-104. Rejection of Claims - Source: L. 65: p. 1133, § 2. C.R.S. 1963: §...

§ 39-21-104.5. Frivolous Submissions - Source: L. 2003: Entire section added, p. 662, § 3,...

§ 39-21-105. Appeals - Source: L. 65: p. 1133, § 2. C.R.S. 1963: §...

§ 39-21-105.5. Notice - First-Class Mail - Definition - Source: L. 96: Entire section added, p. 164, § 3,...

§ 39-21-106. Compromise - Source: L. 65: p. 1135, § 2. C.R.S. 1963: §...

§ 39-21-107. Limitations - (2.5) Any limitations applicable to taxes, penalties, interest, fines, or...

§ 39-21-108. Refunds - Source: L. 65: p. 1137, § 2. C.R.S. 1963: §...

§ 39-21-109. Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax - (1.5) If payment of or an agreement to pay the...

§ 39-21-110. Interest on Overpayments - (1.5) Notwithstanding any other provision of this section to the...

§ 39-21-110.5. Rate of Interest to Be Fixed - Source: L. 81: Entire section added, p. 1864, § 4,...

§ 39-21-111. Jeopardy Assessment and Demands - Source: L. 65: p. 1140, § 2. C.R.S. 1963: §...

§ 39-21-112. Duties and Powers of Executive Director - (I) Extorts or willfully oppresses any person through use of...

§ 39-21-113. Reports and Returns - Rule - Source: L. 65: p. 1142, § 2. C.R.S. 1963: §...

§ 39-21-114. Methods of Enforcing Collection - Source: L. 65: p. 1143, § 2. C.R.S. 1963: §...

§ 39-21-114.5. Surrender of Property Subject to Levy - Definition - Source: L. 2019: Entire section added, (SB 19-035), ch. 64,...

§ 39-21-115. Reciprocity With Other States for Collection of Taxes Provided - Source: L. 69: p. 1144, § 1. C.R.S. 1963: §...

§ 39-21-116. Closing Agreements - Source: L. 65: p. 1146, § 2. C.R.S. 1963: §...

§ 39-21-116.5. Penalties - Repeal - Source: L. 77: Entire section amended, p. 1777, § 2,...

§ 39-21-117. Saving Clause - The provisions of section 13-52-108, C.R.S., shall not apply to...

§ 39-21-118. Criminal Penalties - Repeal - (2.5) Any person who through gross negligence or recklessness makes...

§ 39-21-119. Filing With Executive Director - When Deemed to Have Been Made - Source: L. 77: Entire section added, p. 1404, § 3,...

§ 39-21-119.5. Mandatory Electronic Filing of Returns - Mandatory Electronic Payment - Penalty - Waiver - Definitions - (d) [ Editor's note: This version of subsection (4)(d) is...

§ 39-21-120. Signature and Filing Alternatives for Tax Returns - Source: L. 93: Entire section added, p. 428, § 1,...

§ 39-21-121. Unclaimed Property Offset - Definition - Source: L. 2005: Entire section added, p. 701, § 6,...

Part 2 - Tax Amnesty Program

§ 39-21-201. Program Established - (6.5) The department may contract with one or more independent...

Part 3 - Tax Profile and Expenditure Report

§ 39-21-301. Legislative Declaration - Source: L. 2011: Entire part added, (SB 11-184), ch. 290,...

§ 39-21-302. Definitions - As used in this part 3, unless the context otherwise...

§ 39-21-303. Tax Profile and Expenditure Report - Source: L. 2011: Entire part added, (SB 11-184), ch. 290,...

§ 39-21-304. Tax Expenditure - Tax Preference Performance Statement - Tax Expenditure Repeal Requirement - Source: L. 2011: Entire part added, (SB 11-184), ch. 290,...

§ 39-21-305. Tax Expenditure - State Auditor Evaluation - Source: L. 2016: Entire section added, (SB 16-203), ch. 211,...

Part 4 - Legislative Oversight Committee Concerning Tax Policy

§ 39-21-401. Legislative Declaration - Source: L. 2021: Entire part added, (HB 21-1077), ch. 468,...

§ 39-21-402. Definitions - As used in this part 4, unless the context otherwise...

§ 39-21-403. Legislative Oversight Committee Concerning Tax Policy - Creation - Duties - Report - Source: L. 2021: Entire part added, (HB 21-1077), ch. 468,...

§ 39-21-404. Task Force Concerning Tax Policy - Creation - Membership - Duties - Source: L. 2021: Entire part added, (HB 21-1077), ch. 468,...

§ 39-21-405. Repeal of Part - This part 4 is repealed, effective December 31, 2026. Source:...

Article 22 - Income Tax

Part 1 - General

§ 39-22-101. Short Title - This article shall be known and may be cited as...

§ 39-22-102. Legislative Declaration - Source: L. 87: Entire part R&RE, p. 1426, § 2,...

§ 39-22-103. Definitions - Construction of Terms - As used in this article, unless the context otherwise requires:...

§ 39-22-104. Income Tax Imposed on Individuals, Estates, and Trusts - Single Rate - Report - Legislative Declaration - Definitions - Repeal - (1.5) Subject to subsection (2) of this section, with respect...

§ 39-22-104.5. Pretax Payments - Catastrophic Health Insurance - For income tax years commencing on or after January 1,...

§ 39-22-104.6. Pretax Payments - Medical Savings Accounts - To the extent a taxpayer is not otherwise claiming deductions...

§ 39-22-105. Alternative Minimum Tax - (1.5) With respect to each taxable year commencing on or...

§ 39-22-106. Colorado Personal Exemptions of a Resident Individual - A resident individual shall be entitled to a Colorado exemption...

§ 39-22-107. Income Tax Filing Status - Source: L. 87: Entire part R&RE, p. 1430, § 2,...

§ 39-22-107.5. Income Tax Filing Status - Innocent Spouse Relief - In any case in which a taxpayer has been granted...

§ 39-22-108. Credit for Tax Paid Other States - Source: L. 87: Entire part R&RE, p. 1430, § 2,...

§ 39-22-108.5. Dual Resident Trusts - Income Tax Calculation - Source: L. 2006: Entire section added, p. 1163, § 1,...

§ 39-22-109. Income of a Nonresident Individual for Purposes of Colorado Income Tax - Source: L. 87: Entire part R&RE, p. 1431, § 2,...

§ 39-22-110. Apportionment of Tax in the Case of a Part-Year Resident - Source: L. 87: Entire part R&RE, p. 1432, § 2,...

§ 39-22-110.5. Reacquisition of Residency During Active Duty Military Service - Source: L. 2015: Entire section added, (HB 15-1181), ch. 233,...

§ 39-22-111. Accounting Periods and Methods - Source: L. 87: Entire part R&RE, p. 1432, § 2,...

§ 39-22-112. Persons and Organizations Exempt From Tax Under This Article - Source: L. 87: Entire part R&RE, p. 1433, § 2,...

§ 39-22-114.5. Tax Credit for Investment in Technologies for Recycling Plastics - Source: L. 89: Entire section added, p. 1182, § 3,...

§ 39-22-116. Tax Tables for Individuals - Source: L. 87: Entire part R&RE, p. 1436, § 2,...

§ 39-22-119. Expenses Related to Child Care - Credits Against State Tax - (1.5) Repealed. (1.7) For income tax years beginning on and...

§ 39-22-119.5. Child Care Expenses Tax Credit - Legislative Declaration - Definitions - Source: L. 2014: Entire section added, (HB 14-1072), ch. 258,...

§ 39-22-120. Legislative Declaration - State Sales Tax Refund - Offset Against State Income Tax - (I) A natural person who is domiciled in this state...

§ 39-22-121. Credit for Child Care Facilities - Repeal - (1.5) For income tax years commencing prior to January 1,...

§ 39-22-122. Long-Term Care Insurance Credit - Source: L. 99: Entire section added, p. 1362, § 1,...

§ 39-22-123. Earned Income Tax Credit - Refund of State Excess Revenues for Fiscal Years Commencing on or After July 1, 1998 - (3.5) Any earned income tax credit allowed to any person...

§ 39-22-123.5. Earned Income Tax Credit - Not a Refund of Excess State Revenues - Trigger - Legislative Declaration - Repeal - Source: L. 2013: Entire section added, (SB 13-001), ch. 381,...

§ 39-22-129. Child Tax Credit - Legislative Declaration - Definitions - Source: L. 2013: Entire section added, (SB 13-001), ch. 381,...

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...

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...

Part 4 - Estates and Trusts

§ 39-22-401. Income of a Resident Estate or Trust for Purposes of Colorado Income Tax - Source: L. 64: R&RE, pp. 656, 771, §§ 14, 1....

§ 39-22-402. Share of a Resident Estate, Trust, or Beneficiary in Colorado Fiduciary Adjustments - Source: L. 64: R&RE, p. 772, § 1. C.R.S. 1963:...

§ 39-22-403. Income of a Nonresident Estate or Trust Subject to Income Tax - Source: L. 64: R&RE, p. 773, § 1. C.R.S. 1963:...

§ 39-22-404. Share of a Nonresident Estate, Trust, or Beneficiary in Income From Sources Within Colorado - Source: L. 64: R&RE, p. 774, § 1. C.R.S. 1963:...

§ 39-22-407. Accounting Periods and Methods - The provisions of section 39-22-111 shall apply to trusts and...

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,...

<< Previous

Next >>

Colorado Code Title 39 - Taxation

Colorado Code
Title 39 - Taxation