Colorado Code
Title 39 - Taxation
Article 22 - Income Tax

§ 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 Expenses Related to Child Care - Credits Against State Tax - (1.5) Repealed.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,...

§ 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,...

Part 6 - Procedure and Administration

§ 39-22-601. Returns - (4.5) Repealed. Source: L. 64: R&RE, p. 780, § 1....

§ 39-22-602. Failure to Make Return - Director May Make - Source: L. 64: R&RE, p. 783, § 1. C.R.S. 1963:...

§ 39-22-603. Returns Not Made Under Oath - Wherever in this article it is required that a return...

§ 39-22-603.5. Frivolous Returns - Source: L. 2002: Entire section added, p. 530, § 2,...

§ 39-22-604. Withholding Tax - Requirement to Withhold - Tax Lien - Exemption From Lien - Definitions - Source: L. 64: R&RE, p. 784, § 1. C.R.S. 1963:...

§ 39-22-604.3. Innovation Reinvestment - Withholding - Transfers - Bioscience - Clean Technology - Short Title - Legislative Declaration - Definitions - Repeal - Source: L. 2011: Entire section added, (SB 11-047), ch. 213,...

§ 39-22-604.5. Withholding Tax - Transfers of Colorado Real Property - Nonresident Transferors - Source: L. 92: Entire section added, p. 2274, § 1,...

§ 39-22-605. Failure by Individual to Pay Estimated Income Tax - Installment Due date 1st April 15 2nd June 15 3rd...

§ 39-22-606. Failure by Corporation to Pay Estimated Income Tax - Installment Due date 1st April 15 2nd June 15 3rd...

§ 39-22-607. Estimated Tax Deposited With Treasurer - All moneys remitted as payments of estimated tax shall be...

§ 39-22-608. Form, Place, and Date of Filing Return - Extension - Electronic Filing - Source: L. 64: R&RE, p. 794, § 1. C.R.S. 1963:...

§ 39-22-609. Payment of Tax - Applicable When - Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963:...

§ 39-22-610. Relief for Members of the Armed Forces of the United States - When - Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963:...

§ 39-22-611. Property Exempt From Ad Valorem Taxes - Notwithstanding any other provisions of law, all intangible personal property,...

§ 39-22-621. Interest and Penalties - Source: L. 64: R&RE, p. 799, § 1. C.R.S. 1963:...

§ 39-22-622. Refunds - (I) To any return that is being audited; (II) To...

§ 39-22-623. Disposition of Collections - Definition - Source: L. 64: R&RE, p. 809, § 1. C.R.S. 1963:...

§ 39-22-624. Prior Rights and Liabilities Not Affected - Nothing in this article shall be construed to affect any...

§ 39-22-625. Application of Article - Effective Date - This article shall apply only with respect to taxable years...

§ 39-22-626. Applicability of Amendments to This Article to Income Tax Years - For purposes of determining the applicability of any addition to,...

§ 39-22-627. Temporary Adjustment of Rate of Income Tax - Refund of Excess State Revenues - Authority of Executive Director - Source: L. 2005: Entire section added, p. 1362, § 3,...

§ 39-22-628. Direct Deposit of Refund to Collegeinvest Savings Accounts - Modification of Individual Income Tax Return Forms - Legislative Declaration - Definition - Source: L. 2013: Entire section added, (SB 13-206), ch. 345,...

§ 39-22-651. Short Title - Citation - This subpart 2 shall be comprised of sections 39-22-651 to...

§ 39-22-652. Definitions - For purposes of this subpart 2, unless the context otherwise...

§ 39-22-653. Taxpayer Disclosure of Reportable or Listed Transactions - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-654. Additional Listed Transactions - Report - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-655. Penalty for Failure to Disclose a Reportable or Listed Transaction - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-656. Material Advisor - Disclosure of Reportable or Listed Transactions - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-657. Material Advisor - Maintenance of List - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-658. Material Advisor - Penalties - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-659. Waiver, Reduction, or Compromise of Penalty for Reasonable Cause - Upon making a record of its actions, and upon reasonable...

Part 7 - Colorado Nongame Conservation and Wildlife Restoration Voluntary Contribution

§ 39-22-701. Legislative Declaration - Source: L. 77: Entire part added, p. 1807, § 1,...

§ 39-22-702. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-703. Contributions Credited to Colorado Nongame Conservation and Wildlife Restoration Cash Fund - Administration - Transfer - Source: L. 77: Entire part added, p. 1808, § 1,...

§ 39-22-704. Repeal of Part - This part 7 is repealed, effective January 1, 2023, unless...

Part 8 - Domestic Abuse Program Voluntary Contribution

§ 39-22-801. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-802. Contributions Credited to Colorado Domestic Abuse Program Fund - Creation - Appropriation - Source: L. 2000: Entire part RC&RE, p. 1013, § 7,...

§ 39-22-803. Repeal of Part - This part 8 is repealed, effective January 1 of the...

Part 10 - Limitation on Voluntary Contribution Programs

§ 39-22-1001. Limitations on Voluntary Contribution Programs - Queue - Notice - Reestablishment of Certain Programs - Source: L. 85: Entire part added, p. 1278, § 4,...

Part 13 - Homeless Prevention Activities Program Fund - Voluntary Contribution

§ 39-22-1301. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-1302. Contributions Credited to Homeless Prevention Activities Program Fund - Creation - Appropriation - Source: L. 89: Entire part added, p. 1228, § 2,...

Part 18 - Special Olympics Colorado Voluntary Contribution

§ 39-22-1801. Legislative Declaration - The general assembly hereby finds, determines, and declares that Special...

§ 39-22-1802. Voluntary Contribution Designation - Procedure - Effective Date - For income tax years commencing on or after January 1,...

§ 39-22-1803. Contributions Credited to the Special Olympics Colorado Fund - Creation - Appropriation - Source: L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133,...

§ 39-22-1804. Repeal of Part - This part 18 is repealed, effective January 1 of the...

Part 19 - Western Slope Military Veterans' Cemetery Voluntary Contribution

§ 39-22-1901. Legislative Declaration - The general assembly hereby finds and declares that there is...

§ 39-22-1902. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-1903. Contributions Credited to the Fund - Appropriation - The department of revenue shall determine annually the total amount...

Part 20 - Refund of Revenues in Excess of State Fiscal Year Spending Limitation

§ 39-22-2001. Legislative Declaration - Revenues Exceeding Tabor Limit - Sales Tax Refund - Source: L. 99: Entire part added, p. 1305, § 1,...

§ 39-22-2002. Fiscal Years Commencing on or After July 1, 1998 - State Sales Tax Refund - Authority of Executive Director - Source: L. 99: Entire part added, p. 1307, § 1,...

§ 39-22-2003. State Sales Tax Refund - Offset Against State Income Tax - Qualified Individuals - (1.5) For purposes of this section, "adjusted gross income" means:...

Part 21 - Colorado Affordable Housing Tax Credit

§ 39-22-2101. Definitions - As used in this part 21, unless the context otherwise...

§ 39-22-2102. Credit Against Tax - Affordable Housing Developments - Source: L. 2000: Entire part added, p. 876, § 1,...

§ 39-22-2103. Recapture - Source: L. 2000: Entire part added, p. 878, § 1,...

§ 39-22-2104. Filing Requirements - An owner of a qualified development to which a credit...

§ 39-22-2105. Parallel Credits - Insurance Premium Taxes - Source: L. 2000: Entire part added, p. 879, § 1,...

§ 39-22-2106. Rules - The authority and the executive director of the department, in...

§ 39-22-2107. Compliance Monitoring - The authority, in consultation with the department, shall monitor and...

§ 39-22-2108. Report to the General Assembly - Source: L. 2014: Entire section added, (HB 14-1017), ch. 277,...

Part 22 - Pet Overpopulation Fund Voluntary Contribution

§ 39-22-2201. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-2202. Contributions Credited to the Fund - Administration - Transfer - The department of revenue shall determine annually the total amount...

§ 39-22-2203. Repeal of Part - This part 22 is repealed, effective January 1 of the...

Part 24 - Colorado Healthy Rivers Fund Voluntary Contribution

§ 39-22-2401. Legislative Declaration - The general assembly hereby finds and declares that the natural...

§ 39-22-2402. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-2403. Contributions Credited to Colorado Healthy Rivers Fund - Creation - Appropriation - Source: L. 2002: Entire part added, p. 1097, § 1,...

§ 39-22-2404. Repeal of Part - This part 24 is repealed, effective January 1 of the...

Part 29 - Alzheimer's Association Voluntary Contribution

§ 39-22-2901. Voluntary Contribution Designation - Procedure - For income tax years that commence on or after January...

§ 39-22-2902. Contributions Credited to the Alzheimer's Association Fund - Creation - Appropriation - Source: L. 2005: Entire part added, p. 496, § 2,...

§ 39-22-2903. Repeal of Part - This part 29 is repealed, effective January 1 of the...

Part 30 - Military Family Relief Voluntary Contribution

§ 39-22-3001. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3002. Contributions Credited to the Military Family Relief Fund - Appropriation - Source: L. 2005: Entire part added, p. 654, § 2,...

§ 39-22-3003. Repeal of Part - This part 30 is repealed, effective January 1 of the...

Part 32 - National Multiple Sclerosis Society Voluntary Contribution

§ 39-22-3201. Legislative Declaration - The general assembly hereby finds and declares that the quality...

§ 39-22-3202. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3203. Contributions Credited to the Colorado Multiple Sclerosis Fund - Creation - Appropriation - Source: L. 2006: Entire part added, p. 829, § 1,...

§ 39-22-3204. Repeal of Part - This part 32 is repealed, effective January 1, 2022, unless...

Part 33 - Colorado Cancer Fund Voluntary Contribution

§ 39-22-3301. Legislative Declaration - Source: L. 2007: Entire part added, p. 1500, § 1,...

§ 39-22-3302. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3303. Contributions Credited to the Colorado Cancer Fund - Creation - Appropriation - Source: L. 2007: Entire part added, p. 1501, § 1,...

§ 39-22-3304. Repeal of Part - This part 33 is repealed, effective January 1 of the...

Part 36 - Make-a-Wish Foundation of Colorado Voluntary Contribution

§ 39-22-3601. Legislative Declaration - Source: L. 2009: Entire part added, (HB 09-1043), ch. 394,...

§ 39-22-3602. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3603. Contributions Credited to the Make-a-Wish Foundation of Colorado Fund - Creation - Appropriation - Source: L. 2009: Entire part added, (HB 09-1043), ch. 394,...

§ 39-22-3604. Repeal of Part - This part 36 is repealed, effective January 1 of the...

Part 38 - Unwanted Horse Fund Voluntary Contribution

§ 39-22-3801. Legislative Declaration - Source: L. 2010: Entire part added, (SB 10-139), ch. 305,...

§ 39-22-3802. Voluntary Contribution Designation - Procedure - For income tax years commencing on or after January 1,...

§ 39-22-3803. Contributions Credited to the Unwanted Horse Fund - Creation - Appropriation - Source: L. 2010: Entire part added, (SB 10-139), ch. 305,...

§ 39-22-3804. Repeal of Part - This part 38 is repealed, effective January 1 of the...

Part 43 - American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund Voluntary Contribution

§ 39-22-4301. Legislative Declaration - Source: L. 2012: Entire part added, (HB 12-1006), ch. 142,...

§ 39-22-4302. Voluntary Contribution Designation - Procedure - Effective Date - For income tax years commencing on or after January 1,...

§ 39-22-4303. Contributions Credited to the American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund - Creation - Appropriation - Source: L. 2012: Entire part added, (HB 12-1006), ch. 142,...

§ 39-22-4304. Repeal of Part - This part 43 is repealed, effective January 1 of the...

Part 44 - Colorado for Healthy Landscapes Fund Voluntary Contribution

§ 39-22-4401. Legislative Declaration - Source: L. 2012: Entire part added, (HB 12-1290), ch. 140,...

§ 39-22-4402. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-4403. Contributions Credited to the Colorado for Healthy Landscapes Fund - Creation - Appropriation - Source: L. 2012: Entire part added, (HB 12-1290), ch. 140,...

§ 39-22-4404. Repeal of Part - This part 44 is repealed, effective January 1 of the...

Part 45 - Habitat for Humanity of Colorado Voluntary Contribution

§ 39-22-4501. Legislative Declaration - Source: L. 2013: Entire part added, (SB 13-029), ch. 45,...

§ 39-22-4502. Voluntary Contribution Designation - Procedure - Effective Date - For income tax years commencing on or after January 1,...

§ 39-22-4503. Contributions Credited to the Habitat for Humanity of Colorado Fund - Creation - Appropriation - Source: L. 2013: Entire part added, (SB 13-029), ch. 45,...

§ 39-22-4504. Repeal of Part - This part 45 is repealed, effective January 1 of the...

Part 46 - Colorado Youth Corps Association Voluntary Contribution

§ 39-22-4601. Legislative Declaration - Source: L. 2014: Entire part added, (HB 14-1092), ch. 131,...

§ 39-22-4602. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-4603. Contributions Credited to the Colorado Youth Conservation Corps Fund - Creation - Appropriation - Source: L. 2014: Entire part added, (HB 14-1092), ch. 131,...

§ 39-22-4604. Repeal of Part - This part 46 is repealed, effective January 1 of the...

Part 47 - First-Time Home Buyer Savings Account

§ 39-22-4701. Short Title - The short title of this part 47 is the "First-time...

§ 39-22-4702. Legislative Declaration - The general assembly declares that the purpose for allowing taxable...

§ 39-22-4703. Definitions - As used in this part 47, unless the context otherwise...

§ 39-22-4704. First-Time Home Buyer Savings Account - Source: L. 2016: Entire part added, (HB 16-1467), ch. 321,...

§ 39-22-4705. Eligible Expenses - Penalties for Other Uses - Source: L. 2016: Entire part added, (HB 16-1467), ch. 321,...

§ 39-22-4706. Forms - The department shall establish forms for an account holder to...

§ 39-22-4707. Financial Institutions - Source: L. 2016: Entire part added, (HB 16-1467), ch. 321,...

Part 48 - Urban Peak Housing and Support Services for Youth Experiencing Homelessness Fund Voluntary Contribution

§ 39-22-4801. Legislative Declaration - Source: L. 2017: Entire part added, (HB 17-1055), ch. 38,...

§ 39-22-4802. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-4803. Contributions Credited to the Urban Peak Housing and Support Services for Youth Experiencing Homelessness Fund - Creation - Appropriation - Source: L. 2017: Entire part added, (HB 17-1055), ch. 38,...

§ 39-22-4804. Repeal of Part - This part 48 is repealed, effective January 1 of the...

Part 49 - Family Caregiver Support Fund Voluntary Contribution

§ 39-22-4901. Legislative Declaration - Source: L. 2017: Entire part added, (HB 17-1222), ch. 346,...

§ 39-22-4902. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-4903. Contributions Credited to the Family Caregiver Support Fund - Creation - Appropriation - Source: L. 2017: Entire part added, (HB 17-1222), ch. 346,...

§ 39-22-4904. Repeal of Part - This part 49 is repealed, effective January 1 of the...

Part 50 - Young Americans Center for Financial Education Fund Voluntary Contribution

§ 39-22-5001. Legislative Declaration - Source: L. 2018: Entire part added, (HB 18-1305), ch. 210,...

§ 39-22-5002. Voluntary Contribution Designation - Procedure - Effective Date - For the five consecutive income tax years immediately following the...

§ 39-22-5003. Contributions Credited to the Young Americans Center for Financial Education Fund - Creation - Appropriation - Source: L. 2018: Entire part added, (HB 18-1305), ch. 210,...

§ 39-22-5004. Repeal of Part - This part 50 is repealed, effective January 1 of the...

Part 51 - Donate to a Colorado Nonprofit Fund Voluntary Contribution

§ 39-22-5101. Legislative Declaration - Source: L. 2018: Entire part added, (SB 18-141), ch. 290,...

§ 39-22-5102. Voluntary Contribution Designation - Procedure - Effective Date - Source: L. 2018: Entire part added, (SB 18-141), ch. 290,...

§ 39-22-5103. List of Eligible Charitable Organizations - Source: L. 2018: Entire part added, (SB 18-141), ch. 290,...

§ 39-22-5104. Contributions Credited to the Donate to a Colorado Nonprofit Fund - Creation - Appropriation - Distribution - Source: L. 2018: Entire part added, (SB 18-141), ch. 290,...

§ 39-22-5105. Initial Funding - The department of revenue may seek, accept, and expend gifts,...

Part 52 - Colorado Affordable Health Care Coverage Easy Enrollment Program

§ 39-22-5201. Definitions - As used in this part 52, unless the context otherwise...

§ 39-22-5202. Uninsured Designation - Required Forms - Rules - Source: L. 2020: Entire part added, (HB 20-1236), ch. 236,...

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Colorado Code Title 39 - Taxation Article 22 - Income Tax

Colorado Code
Title 39 - Taxation
Article 22 - Income Tax