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2021 Colorado Code
Title 39 - Taxation
Article 22 - Income Tax
Part 3 - Corporations
§ 39-22-300.1. Short Title - Citation

Universal Citation:
CO Rev Stat § 39-22-300.1 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

This subpart 1 shall be comprised of sections 39-22-300.1 to 39-22-310 and may be cited as subpart 1. This subpart 1 shall be known and may be cited as the “Colorado C Corporation Income Tax Act”.

History. Source: L. 92: Entire section added, p. 2266, § 6, effective April 16.


ANNOTATION

Law reviews. For article, “Choice of Entities in Colorado”, see 23 Colo. Law. 293 (1994).


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