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2022 Colorado Code
Title 11 - Financial Institutions
Article 30 - Credit Unions - General Provisions
§ 11-30-123. Taxation
Universal Citation: CO Code § 11-30-123 (2022)
A credit union shall be deemed an institution for savings and, together with all accumulations therein, shall not be subject to taxation except as to real estate owned. The shares of a credit union shall not be subject to a stock transfer tax when issued by the corporation or when transferred from one member to another.
Source: L. 31: p. 305, § 22. CSA: C. 47, § 22. L. 41: p. 378, § 22. CRS 53: § 38-1-23. C.R.S. 1963: § 38-1-23.
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