C.R.S. § 8-13.3-517

(1) If the internal revenue service determines that family and medical leave insurance benefits under this part 5 are subject to federal income tax, the division or a private plan approved under section 8-13.3-521 shall inform an individual filing a new claim for family and medical leave insurance benefits, at the time of filing such claim, that: (a) The internal revenue service has determined that benefits are subject to federal income tax; and (b) Requirements exist pertaining to estimated tax payments. (2) Benefits received pursuant to this part 5 are not subject to state income tax. (3) The director, in consultation with the department of revenue, shall issue rules regarding tax treatment and related procedures regarding family and medical leave insurance benefits, as well as the sharing of necessary information between the division and the department of revenue.