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2020 Colorado Revised Statutes
Title 39 - Taxation
Article 22. Income Tax
Section 39-22-201. Partners, not partnership, subject to tax.
Universal Citation: CO Rev Stat § 39-22-201 (2020)
A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for the tax and the alternative minimum tax under this article only in their separate or individual capacities.
Source: L. 64: R&RE, p. 766, § 1. C.R.S. 1963: § 138-1-25. L. 67: p. 849, § 1. L. 87:
Entire section amended, p. 1437, § 3, effective June 22.
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