Colorado · Statutes
Part 3
35 sections
35 sections
- C.R.S. § 39-22-300.139-22-300.1. Short title - citation
- C.R.S. § 39-22-30139-22-301. Corporate tax imposed - repealRepealed
- C.R.S. § 39-22-30239-22-302. S corporations
- C.R.S. § 39-22-30339-22-303. Dividends in a combined report - foreign source income - affiliated groups - defRepealed
- C.R.S. § 39-22-303.139-22-303.1. Interstate banking or branching - nondiscriminatory tax treatment
- C.R.S. § 39-22-303.539-22-303.5. Single-factor apportionment of business income - allocation of nonbusiness incom
- C.R.S. § 39-22-303.639-22-303.6. Market-based apportionment of the income of a taxpayer engaged in business - all
- C.R.S. § 39-22-303.739-22-303.7. Sourcing of sales of mutual fund service corporations - definitions
- C.R.S. § 39-22-303.939-22-303.9. Apportionment of the income of a taxpayer with enterprise data center operations
- C.R.S. § 39-22-30439-22-304. Net income of corporation - legislative declaration - definitions - repealRepealed
- C.R.S. § 39-22-30539-22-305. Consolidated returns
- C.R.S. § 39-22-30639-22-306. Accounting periods and methods
- C.R.S. § 39-22-30739-22-307. Credit allowed for prior payment of impact assistanceRepealed
- C.R.S. § 39-22-30839-22-308. Credit allowed for purchase of Colorado coal
- C.R.S. § 39-22-30939-22-309. Tax credit for investment in technologies for recycling plasticsRepealed
- C.R.S. § 39-22-31039-22-310. Legislative declaration - statutory interpretation and construction
- C.R.S. § 39-22-32039-22-320. Short title - citation
- C.R.S. § 39-22-32139-22-321. Definitions
- C.R.S. § 39-22-32239-22-322. Taxation of an S corporation and its shareholders
- C.R.S. § 39-22-32339-22-323. Modification and characterization of income
- C.R.S. § 39-22-32439-22-324. Basis and adjustments
- C.R.S. § 39-22-32539-22-325. Carryforwards and carrybacks - loss limitation
- C.R.S. § 39-22-32639-22-326. Part-year residence
- C.R.S. § 39-22-32739-22-327. Distributions
- C.R.S. § 39-22-32839-22-328. Returns - repealRepealed
- C.R.S. § 39-22-32939-22-329. Tax credits
- C.R.S. § 39-22-33039-22-330. Uniformity of application and construction
- C.R.S. § 39-22-34039-22-340. Short title - citation
- C.R.S. § 39-22-34139-22-341. Legislative declaration
- C.R.S. § 39-22-34239-22-342. Definitions
- C.R.S. § 39-22-34339-22-343. Election
- C.R.S. § 39-22-34439-22-344. Imposition of tax
- C.R.S. § 39-22-34539-22-345. Owner exclusion
- C.R.S. § 39-22-34639-22-346. Credit for tax paid in other states
- C.R.S. § 39-22-34739-22-347. Credit for electing pass-through entity owner - tax preference performance state