There is a newer version of the Colorado Revised Statutes
2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 22 - Income Tax
Part 5 - Special Rules
- § 39-22-501. Taxation of regulated investment companies
- § 39-22-502. Adjustment to basis of shares of regulated investment company. (Repealed)
- § 39-22-503. Taxation of real estate investment trusts - definitions
- § 39-22-504. Net operating losses
- § 39-22-504.5. Short title
- § 39-22-504.6. Definitions
- § 39-22-504.7. Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability
- § 39-22-505. Oil and gas producers. (Repealed)
- § 39-22-506. Tentative carry-back adjustment - application - allowance. (Repealed)
- § 39-22-507. Credits against tax - employer expenses - work incentive programs. (Repealed)
- § 39-22-507.5. Credits against tax - investment in certain property
- § 39-22-507.6. Credits against corporate tax - investment in certain property
- § 39-22-508. Credit for property taxes attributable to pollution control property. (Repealed)
- § 39-22-508.1. Short title. (Repealed)
- § 39-22-508.2. Definitions - construction of terms. (Repealed)
- § 39-22-508.3. Special credit available - new business facility - new employees. (Repealed)
- § 39-22-508.4. Election to defer commencement of credit. (Repealed)
- § 39-22-508.5. Effect of transfers of new business facilities. (Repealed)
- § 39-22-508.6. Effect of termination of enterprise or facility. (Repealed)
- § 39-22-508.7. Effective date - termination date. (Repealed)
- § 39-22-509. Mass transit and ridesharing arrangements - employer deductions
- § 39-22-510. State-employed chaplains - designation of rental allowance
- § 39-22-511. Credit against Colorado income taxes based on cost of certificate purchased by persons in the business of the transportation of ashes, trash, or other discarded materials. (Repealed)
- § 39-22-512. Commercial, industrial, and agricultural energy credit. (Repealed)
- § 39-22-513. Credit to lending institutions for making residential energy-related loans. (Repealed)
- § 39-22-514. Tax credit for qualified costs incurred in preservation of historic properties
- § 39-22-514.5. Tax credit for qualified costs incurred in preservation of historic structures - short title - definitions
- § 39-22-515. Tax credit for qualified equipment utilizing postconsumer waste. (Repealed)
- § 39-22-516. Tax credit for purchase of vehicles using alternative fuels - repeal
- § 39-22-516.5. Tax credit for innovative motor vehicles - repeal
- § 39-22-516.7. Tax credit for innovative motor vehicles - definitions - repeal
- § 39-22-516.8. Tax credit for innovative trucks - definitions - repeal
- § 39-22-517. Tax credit for child care center investments
- § 39-22-518. Tax modification for net capital gains
- § 39-22-519. Tax credit for book value of certificate for carriers of sludge - repeal. (Repealed)
- § 39-22-520. Credit against tax - investment in school-to-career program
- § 39-22-521. Credits against tax - employer expenses - public assistance recipients
- § 39-22-522. Credit against tax - conservation easements
- § 39-22-522.5. Conservation easement tax credits - dispute resolution - legislative declaration
- § 39-22-523. Credit against tax - contributions to high technology scholarship program - mechanism to refund excess state revenues. (Repealed)
- § 39-22-524. Tax credit for individuals contributing matching funds for individual development accounts - repeal. (Repealed)
- § 39-22-525. Contributions to Colorado institute of technology - credit against tax. (Repealed)
- § 39-22-526. Credit for environmental remediation of contaminated land - definition - repeal
- § 39-22-527. Agricultural value-added tax credit. (Repealed)
- § 39-22-528. Tax credit for participation in agriculture value-added cash fund. (Repealed)
- § 39-22-529. Business expense deduction - labor services - unauthorized alien - definitions
- § 39-22-530. Credit for employers that hire persons with intellectual and developmental disabilities - definitions
- § 39-22-531. Colorado job growth incentive tax credit - rules - definitions - repeal
- § 39-22-532. Advanced industry investment tax credit - definitions
- § 39-22-533. Instream flow incentive tax credit for water rights holders - rules - definitions - repeal
- § 39-22-534. Credit for estate taxes paid - agricultural land - recapture - definitions
- § 39-22-535. Credit for purchase of uniquely valuable motor vehicle registration numbers
- § 39-22-536. Credit for food contributed to hunger-relief charitable organizations - definitions - repeal
- § 39-22-537. Credit for personal property taxes paid - legislative declaration - definitions - repeal
- § 39-22-538. Credit for health care preceptors working in health professional shortage areas - legislative declaration - definitions - repeal
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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