Article

Income Tax

C.R.S. § 39-22-101— Short title
C.R.S. § 39-22-102— Legislative declaration
C.R.S. § 39-22-103— Definitions
C.R.S. § 39-22-104— Income tax imposed on individuals, estates, and trusts
C.R.S. § 39-22-104.5— Pretax payments
C.R.S. § 39-22-104.6— Pretax payments
C.R.S. § 39-22-105— Alternative minimum tax
C.R.S. § 39-22-106— Colorado personal exemptions of a resident individual
C.R.S. § 39-22-107— Income tax filing status
C.R.S. § 39-22-107.5— Income tax filing status
C.R.S. § 39-22-108— Credit for tax paid other states
C.R.S. § 39-22-108.5— Dual resident trusts
C.R.S. § 39-22-109— Income of a nonresident individual for purposes of Colorado income tax
C.R.S. § 39-22-110— Apportionment of tax in the case of a part-year resident
C.R.S. § 39-22-110.5— Reacquisition of residency during active duty military service
C.R.S. § 39-22-111— Accounting periods and methods
C.R.S. § 39-22-112— Persons and organizations exempt from tax under this article
C.R.S. § 39-22-114.5— Tax credit for investment in technologies for recycling plastics
C.R.S. § 39-22-116— Tax tables for individuals
C.R.S. § 39-22-119— Expenses related to child care
C.R.S. § 39-22-119.5— Child care expenses tax credit
C.R.S. § 39-22-120— Legislative declaration
C.R.S. § 39-22-121— Credit for child care facilities
C.R.S. § 39-22-122— Long-term care insurance credit
C.R.S. § 39-22-123— Earned income tax credit
C.R.S. § 39-22-123.5— Earned income tax credit
C.R.S. § 39-22-129— Child tax credit
C.R.S. § 39-22-201— Partners, not partnership, subject to tax
C.R.S. § 39-22-202— Resident partners
C.R.S. § 39-22-203— Nonresident partners
C.R.S. § 39-22-204— Accounting periods and methods
C.R.S. § 39-22-206— Foreign source income of export taxpayers
C.R.S. § 39-22-300.1— Short title
C.R.S. § 39-22-301— Corporate tax imposed
C.R.S. § 39-22-302— S corporations
C.R.S. § 39-22-303— Dividends in a combined report
C.R.S. § 39-22-303.1— Interstate banking or branching
C.R.S. § 39-22-303.5— Single-factor apportionment of business income
C.R.S. § 39-22-303.6— Market-based apportionment of the income of a taxpayer engaged in business
C.R.S. § 39-22-303.7— Sourcing of sales of mutual fund service corporations
C.R.S. § 39-22-303.9— Apportionment of the income of a taxpayer with enterprise data center operations in the state
C.R.S. § 39-22-304— Net income of corporation
C.R.S. § 39-22-305— Consolidated returns
C.R.S. § 39-22-306— Accounting periods and methods
C.R.S. § 39-22-308— Credit allowed for purchase of Colorado coal
C.R.S. § 39-22-310— Legislative declaration
C.R.S. § 39-22-320— Short title
C.R.S. § 39-22-321— Definitions
C.R.S. § 39-22-322— Taxation of an S corporation and its shareholders
C.R.S. § 39-22-323— Modification and characterization of income
C.R.S. § 39-22-324— Basis and adjustments
C.R.S. § 39-22-325— Carryforwards and carrybacks
C.R.S. § 39-22-326— Part-year residence
C.R.S. § 39-22-327— Distributions
C.R.S. § 39-22-328— Returns
C.R.S. § 39-22-329— Tax credits
C.R.S. § 39-22-330— Uniformity of application and construction
C.R.S. § 39-22-340— Short title
C.R.S. § 39-22-341— Legislative declaration
C.R.S. § 39-22-342— Definitions
C.R.S. § 39-22-343— Election
C.R.S. § 39-22-344— Imposition of tax
C.R.S. § 39-22-345— Owner exclusion
C.R.S. § 39-22-346— Credit for tax paid in other states
C.R.S. § 39-22-347— Credit for electing pass-through entity owner
C.R.S. § 39-22-401— Income of a resident estate or trust for purposes of Colorado income tax
C.R.S. § 39-22-402— Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments
C.R.S. § 39-22-403— Income of a nonresident estate or trust subject to income tax
C.R.S. § 39-22-404— Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado
C.R.S. § 39-22-407— Accounting periods and methods
C.R.S. § 39-22-501— Taxation of regulated investment companies
C.R.S. § 39-22-503— Taxation of real estate investment trusts
C.R.S. § 39-22-504— Net operating losses
C.R.S. § 39-22-504.5— Short title
C.R.S. § 39-22-504.6— Definitions
C.R.S. § 39-22-504.7— Medical savings accounts
C.R.S. § 39-22-507.5— Credits against tax
C.R.S. § 39-22-507.6— Credits against corporate tax
C.R.S. § 39-22-509— Credit against tax
C.R.S. § 39-22-514— Tax credit for qualified costs incurred in preservation of historic properties
C.R.S. § 39-22-514.5— Tax credit for qualified costs incurred in preservation of historic structures
C.R.S. § 39-22-516.7— Tax credit for innovative motor vehicles
C.R.S. § 39-22-516.8— Tax credit for innovative trucks
C.R.S. § 39-22-517— Tax credit for child care center investments
C.R.S. § 39-22-518— Tax modification for net capital gains
C.R.S. § 39-22-520— Credit against tax
C.R.S. § 39-22-521— Credits against tax
C.R.S. § 39-22-522— Credit against tax
C.R.S. § 39-22-522.5— Conservation easement tax credits
C.R.S. § 39-22-526— Credit for environmental remediation of contaminated land
C.R.S. § 39-22-529— Business expense deduction
C.R.S. § 39-22-531— Colorado job growth incentive tax credit
C.R.S. § 39-22-532— Advanced industry investment tax credit
C.R.S. § 39-22-533— Instream flow incentive tax credit for water rights holders
C.R.S. § 39-22-535— Credit for purchase of uniquely valuable motor vehicle registration numbers
C.R.S. § 39-22-536— Credit for food contributed to hunger-relief charitable organizations
C.R.S. § 39-22-537.5— Credit for personal property taxes paid
C.R.S. § 39-22-538— Credit for health-care preceptors working in health professional shortage areas
C.R.S. § 39-22-539— Credit for employer contributions to employee 529 qualified state tuition programs
C.R.S. § 39-22-540— Credit
C.R.S. § 39-22-541— Credit for retrofitting a residence to increase a residence’s visitability
C.R.S. § 39-22-542— Tax credit for conversion costs for employee business ownership
C.R.S. § 39-22-543— Credit for wildfire hazard mitigation expenses
C.R.S. § 39-22-544— Credit against tax
C.R.S. § 39-22-545— Credit against tax
C.R.S. § 39-22-546— Credit against tax
C.R.S. § 39-22-547— Early childhood educator income tax credit
C.R.S. § 39-22-548— Colorado homeless contribution tax credit
C.R.S. § 39-22-549— Credit against tax
C.R.S. § 39-22-550— Tax credit for reducing emissions from certain lawn equipment
C.R.S. § 39-22-551— Industrial clean energy tax credit
C.R.S. § 39-22-552— Tax credit for expenditures made in connection with a geothermal energy project
C.R.S. § 39-22-553— Geothermal electricity generation production tax credit
C.R.S. § 39-22-554— Heat pump technology and thermal energy network tax credit
C.R.S. § 39-22-555— Electric bicycle tax credit
C.R.S. § 39-22-556— Tax credit for sustainable aviation fuel production facility
C.R.S. § 39-22-557— Clean hydrogen tax credit
C.R.S. § 39-22-558— Tax credit for employer’s contribution to employee for eligible expenses in connection with a qualifying home purchase
C.R.S. § 39-22-559— Film incentive tax credit
C.R.S. § 39-22-601— Returns
C.R.S. § 39-22-601.5— Reporting federal adjustments
C.R.S. § 39-22-602— Failure to make return
C.R.S. § 39-22-603— Returns not made under oath
C.R.S. § 39-22-603.5— Frivolous returns
C.R.S. § 39-22-604— Withholding tax
C.R.S. § 39-22-604.3— Innovation reinvestment
C.R.S. § 39-22-604.5— Withholding tax
C.R.S. § 39-22-605— Failure by individual to pay estimated income tax
C.R.S. § 39-22-606— Failure by corporation to pay estimated income tax
C.R.S. § 39-22-607— Estimated tax deposited with treasurer
C.R.S. § 39-22-608— Form, place, and date of filing return
C.R.S. § 39-22-609— Payment of tax
C.R.S. § 39-22-610— Relief for members of the armed forces of the United States
C.R.S. § 39-22-611— Property exempt from ad valorem taxes
C.R.S. § 39-22-621— Interest and penalties
C.R.S. § 39-22-622— Refunds
C.R.S. § 39-22-623— Disposition of collections
C.R.S. § 39-22-624— Prior rights and liabilities not affected
C.R.S. § 39-22-625— Application of article
C.R.S. § 39-22-626— Applicability of amendments to this article to income tax years
C.R.S. § 39-22-627— Temporary adjustment of rate of income tax
C.R.S. § 39-22-628— Direct deposit of refund to collegeinvest savings accounts
C.R.S. § 39-22-629— Advance payments of income tax credits
C.R.S. § 39-22-651— Short title
C.R.S. § 39-22-652— Definitions
C.R.S. § 39-22-653— Taxpayer disclosure of reportable or listed transactions
C.R.S. § 39-22-654— Additional listed transactions
C.R.S. § 39-22-655— Penalty for failure to disclose a reportable or listed transaction
C.R.S. § 39-22-656— Material advisor
C.R.S. § 39-22-657— Material advisor
C.R.S. § 39-22-658— Material advisor
C.R.S. § 39-22-659— Waiver, reduction, or compromise of penalty for reasonable cause
C.R.S. § 39-22-701— Legislative declaration
C.R.S. § 39-22-702— Voluntary contribution designation
C.R.S. § 39-22-703— Contributions credited to Colorado nongame conservation and wildlife restoration cash fund
C.R.S. § 39-22-704— Repeal of part
C.R.S. § 39-22-801— Voluntary contribution designation
C.R.S. § 39-22-802— Contributions credited to Colorado domestic abuse program fund
C.R.S. § 39-22-803— Repeal of part
C.R.S. § 39-22-1001— Limitations on voluntary contribution programs
C.R.S. § 39-22-1301— Voluntary contribution designation
C.R.S. § 39-22-1302— Contributions credited to homeless prevention activities program fund
C.R.S. § 39-22-1801— Legislative declaration
C.R.S. § 39-22-1802— Voluntary contribution designation
C.R.S. § 39-22-1803— Contributions credited to the Special Olympics Colorado fund
C.R.S. § 39-22-1804— Repeal of part
C.R.S. § 39-22-1901— Legislative declaration
C.R.S. § 39-22-1902— Voluntary contribution designation
C.R.S. § 39-22-1903— Contributions credited to the fund
C.R.S. § 39-22-2001— Legislative declaration
C.R.S. § 39-22-2002— Fiscal years commencing on or after July 1, 1998
C.R.S. § 39-22-2003— State sales tax refund
C.R.S. § 39-22-2004— Temporary refund of excess state revenues from all sources
C.R.S. § 39-22-2005— Refund of excess state revenues from all sources
C.R.S. § 39-22-2101— Definitions
C.R.S. § 39-22-2102— Credit against tax
C.R.S. § 39-22-2103— Recapture
C.R.S. § 39-22-2104— Filing requirements
C.R.S. § 39-22-2105— Parallel credits
C.R.S. § 39-22-2106— Rules
C.R.S. § 39-22-2107— Compliance monitoring
C.R.S. § 39-22-2108— Report to the general assembly
C.R.S. § 39-22-2201— Voluntary contribution designation
C.R.S. § 39-22-2202— Contributions credited to the fund
C.R.S. § 39-22-2203— Repeal of part
C.R.S. § 39-22-2401— Legislative declaration
C.R.S. § 39-22-2402— Voluntary contribution designation
C.R.S. § 39-22-2403— Contributions credited to Colorado healthy rivers fund
C.R.S. § 39-22-2404— Repeal of part
C.R.S. § 39-22-2901— Voluntary contribution designation
C.R.S. § 39-22-2902— Contributions credited to the Alzheimer’s Association fund
C.R.S. § 39-22-2903— Repeal of part
C.R.S. § 39-22-3001— Voluntary contribution designation
C.R.S. § 39-22-3002— Contributions credited to the military family relief fund
C.R.S. § 39-22-3003— Repeal of part
C.R.S. § 39-22-3301— Legislative declaration
C.R.S. § 39-22-3302— Voluntary contribution designation
C.R.S. § 39-22-3303— Contributions credited to the Colorado cancer fund
C.R.S. § 39-22-3304— Repeal of part
C.R.S. § 39-22-3601— Legislative declaration
C.R.S. § 39-22-3602— Voluntary contribution designation
C.R.S. § 39-22-3603— Contributions credited to the Make-A-Wish Foundation of Colorado fund
C.R.S. § 39-22-3604— Repeal of part
C.R.S. § 39-22-3801— Legislative declaration
C.R.S. § 39-22-3802— Voluntary contribution designation
C.R.S. § 39-22-3803— Contributions credited to the unwanted horse fund
C.R.S. § 39-22-3804— Repeal of part
C.R.S. § 39-22-4301— Legislative declaration
C.R.S. § 39-22-4302— Voluntary contribution designation
C.R.S. § 39-22-4303— Contributions credited to the American Red Cross Colorado disaster response, readiness, and preparedness fund
C.R.S. § 39-22-4304— Repeal of part
C.R.S. § 39-22-4401— Legislative declaration
C.R.S. § 39-22-4402— Voluntary contribution designation
C.R.S. § 39-22-4403— Contributions credited to the Colorado for Healthy Landscapes fund
C.R.S. § 39-22-4404— Repeal of part
C.R.S. § 39-22-4501— Legislative declaration
C.R.S. § 39-22-4502— Voluntary contribution designation
C.R.S. § 39-22-4503— Contributions credited to the Habitat for Humanity of Colorado fund
C.R.S. § 39-22-4504— Repeal of part
C.R.S. § 39-22-4601— Legislative declaration
C.R.S. § 39-22-4602— Voluntary contribution designation
C.R.S. § 39-22-4603— Contributions credited to the Colorado Youth Conservation Corps fund
C.R.S. § 39-22-4604— Repeal of part
C.R.S. § 39-22-4701— Short title
C.R.S. § 39-22-4702— Legislative declaration
C.R.S. § 39-22-4703— Definitions
C.R.S. § 39-22-4704— First-time home buyer savings account
C.R.S. § 39-22-4705— Eligible expenses
C.R.S. § 39-22-4706— Forms
C.R.S. § 39-22-4707— Financial institutions
C.R.S. § 39-22-4801— Legislative declaration
C.R.S. § 39-22-4802— Voluntary contribution designation
C.R.S. § 39-22-4803— Contributions credited to the Urban Peak Housing and Support Services for Youth Experiencing Homelessness fund
C.R.S. § 39-22-4804— Repeal of part
C.R.S. § 39-22-4901— Legislative declaration
C.R.S. § 39-22-4902— Voluntary contribution designation
C.R.S. § 39-22-4903— Contributions credited to the family caregiver support fund
C.R.S. § 39-22-4904— Repeal of part
C.R.S. § 39-22-5001— Legislative declaration
C.R.S. § 39-22-5002— Voluntary contribution designation
C.R.S. § 39-22-5003— Contributions credited to the Young Americans Center for Financial Education fund
C.R.S. § 39-22-5004— Repeal of part
C.R.S. § 39-22-5101— Legislative declaration
C.R.S. § 39-22-5102— Voluntary contribution designation
C.R.S. § 39-22-5103— List of eligible charitable organizations
C.R.S. § 39-22-5104— Contributions credited to the donate to a Colorado nonprofit fund
C.R.S. § 39-22-5105— Initial funding
C.R.S. § 39-22-5201— Definitions
C.R.S. § 39-22-5202— Uninsured designation
C.R.S. § 39-22-5301— Legislative declaration
C.R.S. § 39-22-5302— Voluntary contribution designation
C.R.S. § 39-22-5303— Contributions credited to Feeding Colorado fund
C.R.S. § 39-22-5304— Repeal of part