This article shall apply only with respect to taxable years beginning after December 31, 1964, and became effective on January 1, 1965.
C.R.S. § 39-22-625
Application of article
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.