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2022 Colorado Code
Title 39 - Taxation
Article 22 - Income Tax
Part 1 - General
- § 39-22-101. Short Title
- § 39-22-102. Legislative Declaration
- § 39-22-103. Definitions - Construction of Terms
- § 39-22-104. Income Tax Imposed on Individuals, Estates, and Trusts - Single Rate - Report - Legislative Declaration - Definitions - Repeal
- § 39-22-104.5. Pretax Payments - Catastrophic Health Insurance
- § 39-22-104.6. Pretax Payments - Medical Savings Accounts
- § 39-22-105. Alternative Minimum Tax
- § 39-22-106. Colorado Personal Exemptions of a Resident Individual
- § 39-22-107. Income Tax Filing Status
- § 39-22-107.5. Income Tax Filing Status - Innocent Spouse Relief
- § 39-22-108. Credit for Tax Paid Other States
- § 39-22-108.5. Dual Resident Trusts - Income Tax Calculation
- § 39-22-109. Income of a Nonresident Individual for Purposes of Colorado Income Tax
- § 39-22-110. Apportionment of Tax in the Case of a Part-Year Resident
- § 39-22-110.5. Reacquisition of Residency During Active Duty Military Service
- § 39-22-111. Accounting Periods and Methods
- § 39-22-112. Persons and Organizations Exempt From Tax Under This Article
- § 39-22-113. Tax Credit or Refund for Persons With Disabilities Who Are Employed - Amount - Applicability. (Repealed)
- § 39-22-114. Residential Energy Credit. (Repealed)
- § 39-22-114.5. Tax Credit for Investment in Technologies for Recycling Plastics
- § 39-22-115. Credit for Crops or Livestock Contributed to Charitable Organizations - Definitions. (Repealed)
- § 39-22-116. Tax Tables for Individuals
- § 39-22-117. Uninsurable Health Plan Charge - Repeal. (Repealed)
- § 39-22-118. Grants for Members of United States Armed Services - Combat Pay Received During Active Duty in Operation Desert Storm - Amount - Applicability - Repeal. (Repealed)
- § 39-22-119. Expenses Related to Child Care - Credits Against State Tax
- § 39-22-119.5. Child Care Expenses Tax Credit - Legislative Declaration - Definitions
- § 39-22-120. Legislative Declaration - State Sales Tax Refund - Offset Against State Income Tax
- § 39-22-120.5. Unrefunded Excess Revenues. (Repealed)
- § 39-22-121. Credit for Child Care Facilities - Repeal
- § 39-22-122. Long-Term Care Insurance Credit
- § 39-22-123. Earned Income Tax Credit - Refund of State Excess Revenues for Fiscal Years Commencing on or After July 1, 1998
- § 39-22-123.5. Earned Income Tax Credit - Not a Refund of Excess State Revenues - Trigger - Legislative Declaration - Repeal
- § 39-22-124. Tax Credit Against State Taxes - Legislative Declaration - Hearings and Appeals. (Repealed)
- § 39-22-125. Credit for Health Benefit Plans - Definitions - Mechanism to Refund Excess State Revenues. (Repealed)
- § 39-22-126. Credit for Health Care Professionals Practicing in Rural Health Care Professional Shortage Areas - Legislative Declaration - Definitions. (Repealed)
- § 39-22-127. Credit for Providing Foster Care - Refund of Excess State Revenues for Fiscal Years Commencing on or After January 1, 2000 - Legislative Declaration. (Repealed)
- § 39-22-128. Credit for Income Eligible to Be Deferred on Sale of Livestock Due to Weather-Related Conditions - Repeal. (Repealed)
- § 39-22-129. Child Tax Credit - Legislative Declaration - Definitions
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