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2021 Colorado Code
Title 39 - Taxation
Article 22 - Income Tax
Part 3 - Corporations
- § 39-22-300.1. Short Title - Citation
- § 39-22-301. Corporate Tax Imposed
- § 39-22-302. S Corporations
- § 39-22-303. Dividends in a Combined Report - Foreign Source Income - Affiliated Groups - Definitions
- § 39-22-303.1. Interstate Banking or Branching - Nondiscriminatory Tax Treatment
- § 39-22-303.5. Single-Factor Apportionment of Business Income - Allocation of Nonbusiness Income - Rules - Definitions
- § 39-22-303.6. Market-Based Apportionment of the Income of a Taxpayer Engaged in Business - Allocation of Nonapportionable Income - Rules - Definitions
- § 39-22-303.7. Sourcing of Sales of Mutual Fund Service Corporations - Definitions
- § 39-22-303.9. Apportionment of the Income of a Taxpayer With Enterprise Data Center Operations in the State - Definitions
- § 39-22-304. Net Income of Corporation - Legislative Declaration - Definitions - Repeal
- § 39-22-305. Consolidated Returns
- § 39-22-306. Accounting Periods and Methods
- § 39-22-307. Credit Allowed for Prior Payment of Impact Assistance
- § 39-22-308. Credit Allowed for Purchase of Colorado Coal
- § 39-22-309. Tax Credit for Investment in Technologies for Recycling Plastics. (Repealed)
- § 39-22-310. Legislative Declaration - Statutory Interpretation and Construction
- § 39-22-320. Short Title - Citation
- § 39-22-321. Definitions
- § 39-22-322. Taxation of an S Corporation and Its Shareholders
- § 39-22-323. Modification and Characterization of Income
- § 39-22-324. Basis and Adjustments
- § 39-22-325. Carryforwards and Carrybacks - Loss Limitation
- § 39-22-326. Part-Year Residence
- § 39-22-327. Distributions
- § 39-22-328. Returns
- § 39-22-329. Tax Credits
- § 39-22-330. Uniformity of Application and Construction
- § 39-22-340. Short Title - Citation
- § 39-22-341. Legislative Declaration
- § 39-22-342. Definitions
- § 39-22-343. Election
- § 39-22-344. Imposition of Tax
- § 39-22-345. Owner Exclusion
- § 39-22-346. Credit for Tax Paid in Other States
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