US lawColoradoStatutesTitle 39Article 22Part 339-22-302C.R.S. § 39-22-30239-22-302. S corporationsYear: 2026Length: 15 wordsOfficial source 39-22-302. S corporations. An S corporation shall not be subject to taxation under this article.PreviousC.R.S. § 39-22-301NextC.R.S. § 39-22-303