A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for the tax and the alternative minimum tax under this article only in their separate or individual capacities.
C.R.S. § 39-22-201
Partners, not partnership, subject to tax
Known as the Colorado Income Tax Act
The act spans §§ 39–39 (248 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.