For purposes of the resident pass-through entity owners, the credit allowed under section 39-22-108 is calculated without regard to the credit allowed under section 39-22-347 .
C.R.S. § 39-22-346
Credit for tax paid in other states
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.