For income tax years commencing on or after January 1, 2009, a taxpayer may not use the provisions of article IV of the multistate tax compact to apportion and allocate income to Colorado.
C.R.S. § 24-60-1308
Applicability of article IV of compact
Known as the Low-level Radioactive Waste Act
The act spans §§ 24-60-1001 to 24-60-912 (183 sections).
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.