Income Tax
C.R.S. tit. 39, art. 22
in effectContents
section39-22-101. Short titlesection39-22-102. Legislative declarationsection39-22-103. Definitions - construction of termssection39-22-104. Income tax imposed on individuals, estates, and trusts - single rate - report - tax preference performance statement - legislative declaration - definitions - repealsection39-22-104.5. Pretax payments - catastrophic health insurance - repealsection39-22-104.6. Pretax payments - medical savings accounts - repealsection39-22-105. Alternative minimum taxsection39-22-106. Colorado personal exemptions of a resident individualsection39-22-107. Income tax filing statussection39-22-107.5. Income tax filing status - innocent spouse reliefsection39-22-108. Credit for tax paid other statessection39-22-108.5. Dual resident trusts - income tax calculationsection39-22-109. Income of a nonresident individual for purposes of Colorado income taxsection39-22-110. Apportionment of tax in the case of a part-year residentsection39-22-110.5. Reacquisition of residency during active duty military servicesection39-22-111. Accounting periods and methodssection39-22-112. Persons and organizations exempt from tax under this articlesection39-22-113. Tax credit or refund for persons with disabilities who are employed - amount - applicabilitysection39-22-114. Residential energy creditsection39-22-114.5. Tax credit for investment in technologies for recycling plastics - repealsection39-22-115. Credit for crops or livestock contributed to charitable organizations - definitionssection39-22-116. Tax tables for individualssection39-22-117. Uninsurable health plan charge - repealsection39-22-118. Grants for members of United States armed services - combat pay received during active duty in Operation Desert Storm - amount - applicability - repealsection39-22-119. Expenses related to child and dependent care - refundable credit against state tax - tax preference performance statement - legislative declaration - definition - repealsection39-22-119.5. Child care expenses tax credit - legislative declaration - definitions - repealsection39-22-120. Legislative declaration - state sales tax refund - offset against state income taxsection39-22-120.5. Unrefunded excess revenuessection39-22-121. Credit for child care facilities - legislative declaration - definitions - repealsection39-22-122. Long-term care insurance creditsection39-22-123. Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998section39-22-123.5. Earned income tax credit - legislative declaration - repealsection39-22-123.7. Earned income tax credit - pilot program - pre-populated tax return - rules - report - repealsection39-22-124. Tax credit against state taxes - legislative declaration - hearings and appealssection39-22-125. Credit for health benefit plans - definitions - mechanism to refund excess state revenuessection39-22-126. Credit for health care professionals practicing in rural health care professional shortage areas - legislative declaration - definitionssection39-22-127. Credit for providing foster care - refund of excess state revenues for fiscal years commencing on or after January 1, 2000 - legislative declarationsection39-22-128. Credit for income eligible to be deferred on sale of livestock due to weather-related conditions - repealsection39-22-129. Child tax credit - legislative declaration - definitions - repealsection39-22-130. Family affordability tax credit - tax preference performance statement - legislative declaration - definitions - repealsection39-22-201. Partners, not partnership, subject to taxsection39-22-201.5. Limited liability company members - subject to taxsection39-22-202. Resident partners - definitionsection39-22-202.5. Resident memberssection39-22-203. Nonresident partnerssection39-22-203.5. Nonresident memberssection39-22-204. Accounting periods and methodssection39-22-204.5. Accounting periods and methods - limited liability companiessection39-22-205. Limited liability company memberssection39-22-206. Foreign source income of export taxpayerssection39-22-300.1. Short title - citationsection39-22-301. Corporate tax imposed - repealsection39-22-302. S corporationssection39-22-303. Dividends in a combined report - foreign source income - affiliated groups - definitions - rules - repealsection39-22-303.1. Interstate banking or branching - nondiscriminatory tax treatmentsection39-22-303.5. Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitionssection39-22-303.6. Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitionssection39-22-303.7. Sourcing of sales of mutual fund service corporations - definitionssection39-22-303.9. Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitionssection39-22-304. Net income of corporation - legislative declaration - definitions - repealsection39-22-305. Consolidated returnssection39-22-306. Accounting periods and methodssection39-22-307. Credit allowed for prior payment of impact assistancesection39-22-308. Credit allowed for purchase of Colorado coalsection39-22-309. Tax credit for investment in technologies for recycling plasticssection39-22-310. Legislative declaration - statutory interpretation and constructionsection39-22-320. Short title - citationsection39-22-321. Definitionssection39-22-322. Taxation of an S corporation and its shareholderssection39-22-323. Modification and characterization of incomesection39-22-324. Basis and adjustmentssection39-22-325. Carryforwards and carrybacks - loss limitationsection39-22-326. Part-year residencesection39-22-327. Distributionssection39-22-328. Returns - repealsection39-22-329. Tax creditssection39-22-330. Uniformity of application and constructionsection39-22-340. Short title - citationsection39-22-341. Legislative declarationsection39-22-342. Definitionssection39-22-343. Electionsection39-22-344. Imposition of taxsection39-22-345. Owner exclusionsection39-22-346. Credit for tax paid in other statessection39-22-347. Credit for electing pass-through entity owner - tax preference performance statement - legislative declarationsection39-22-401. Income of a resident estate or trust for purposes of Colorado income taxsection39-22-402. Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustmentssection39-22-403. Income of a nonresident estate or trust subject to income taxsection39-22-404. Share of a nonresident estate, trust, or beneficiary in income from sources within Coloradosection39-22-405. Colorado exemption and federal income tax modification of nonresident estate or trustsection39-22-406. Special rule for accumulation distributionssection39-22-407. Accounting periods and methodssection39-22-501. Taxation of regulated investment companiessection39-22-502. Adjustment to basis of shares of regulated investment companysection39-22-503. Taxation of real estate investment trusts - definitionssection39-22-504. Net operating lossessection39-22-504.5. Short titlesection39-22-504.6. Definitionssection39-22-504.7. Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability - repealsection39-22-505. Oil and gas producerssection39-22-506. Tentative carry-back adjustment - application - allowancesection39-22-507. Credits against tax - employer expenses - work incentive programssection39-22-507.5. Credits against tax - investment in certain property - repealsection39-22-507.6. Credits against corporate tax - investment in certain property - repealsection39-22-508. Credit for property taxes attributable to pollution control propertysection39-22-508.1. Short titlesection39-22-508.2. Definitions - construction of termssection39-22-508.3. Special credit available - new business facility - new employeessection39-22-508.4. Election to defer commencement of creditsection39-22-508.5. Effect of transfers of new business facilitiessection39-22-508.6. Effect of termination of enterprise or facilitysection39-22-508.7. Effective date - termination datesection39-22-509. Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repealsection39-22-510. State-employed chaplains - designation of rental allowancesection39-22-511. Credit against Colorado income taxes based on cost of certificate purchased by persons in the business of the transportation of ashes, trash, or other discarded materialssection39-22-512. Commercial, industrial, and agricultural energy creditsection39-22-513. Credit to lending institutions for making residential energy-related loanssection39-22-514. Tax credit for qualified costs incurred in preservation of historic propertiessection39-22-514.5. Tax credit for qualified costs incurred in preservation of historic structures - commercial historic preservation tax credit program cash fund - tax preference performance statement - legislative declaration - short title - definitionssection39-22-515. Tax credit for qualified equipment utilizing postconsumer wastesection39-22-516. Tax credit for purchase of vehicles using alternative fuels - repealsection39-22-516.5. Tax credit for innovative motor vehicles - repealsection39-22-516.7. Tax credit for innovative motor vehicles - tax preference performance statement - legislative declaration - definitions - repealsection39-22-516.8. Tax credit for innovative trucks - tax preference performance statement - legislative declaration - definitions - repealsection39-22-517. Tax credit for child care center investments - repealsection39-22-518. Tax modification for net capital gains - definitions - repealsection39-22-519. Tax credit for book value of certificate for carriers of sludge - repealsection39-22-520. Credit against tax - investment in school-to-career program - definitions - repealsection39-22-521. Credits against tax - employer expenses - public assistance recipients - repealsection39-22-522. Credit against tax - conservation easements - definitions - repealsection39-22-522.5. Conservation easement tax credits - dispute resolution - legislative declarationsection39-22-523. Credit against tax - contributions to high technology scholarship program - mechanism to refund excess state revenuessection39-22-524. Tax credit for individuals contributing matching funds for individual development accounts - repealsection39-22-525. Contributions to Colorado institute of technology - credit against taxsection39-22-526. Credit for environmental remediation of contaminated land - legislative declaration - definition - repealsection39-22-527. Agricultural value-added tax creditsection39-22-528. Tax credit for participation in agriculture value-added cash fundsection39-22-529. Business expense deduction - labor services - unauthorized alien - definitionssection39-22-530. Credit for employers that hire persons with intellectual and developmental disabilities - definitionssection39-22-531. Colorado job growth incentive tax credit - rules - definitions - repealsection39-22-532. Advanced industry investment tax credit - definitionssection39-22-533. Instream flow incentive tax credit for water rights holders - rules - definitions - repealsection39-22-534. Credit for estate taxes paid - agricultural land - recapture - definitionssection39-22-535. Credit for purchase of uniquely valuable motor vehicle registration numbers - repealsection39-22-536. Credit for food contributed to hunger-relief charitable organizations - definitions - repealsection39-22-537. Credit for personal property taxes paid - legislative declaration - definitions - repealsection39-22-537.5. Credit for personal property taxes paid - legislative declaration - definitions - repealsection39-22-538. Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitionssection39-22-539. Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repealsection39-22-540. Credit - organ donor - leave of absence period - legislative declaration - definitionssection39-22-541. Credit for retrofitting a residence to increase a residence's visitability - tax preference performance statement - legislative declaration - definitions - repealsection39-22-542. Tax credit for conversion costs for employee business ownership - definitions - legislative declaration - repealsection39-22-542.5. Tax credit for new employee-owned businesses - employee ownership cash fund - tax preference performance statement - legislative declaration - definitions - repealsection39-22-543. Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repealsection39-22-544. Credit against tax - qualifying seniors - creation - legislative declaration - definitionssection39-22-545. Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repealsection39-22-546. Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repealsection39-22-547. Early childhood educator income tax credit - tax preference performance statement - legislative declaration - definitions - repealsection39-22-548. Colorado homeless contribution tax credit - legislative declaration - definitions - repealsection39-22-549. Credit against tax - small food business recovery and resilience grant program equipment - community food consortium duties and responsibilities - tax preference performance statement - legislative declaration - definitions - repealsection39-22-550. Tax credit for reducing emissions from certain lawn equipment - tax preference performance statement - legislative declaration - definitions - report - repealsection39-22-551. Industrial clean energy tax credit - tax preference performance statement - definitions - report - repealsection39-22-552. Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - legislative declaration - definitions - repealsection39-22-553. Geothermal electricity generation production tax credit - tax preference performance statement - legislative declaration - definitions - repealsection39-22-554. Heat pump technology and thermal energy network tax credit - tax preference performance statement - legislative declaration - definitions - repealsection39-22-555. Electric bicycle tax credit - tax preference performance statement - legislative declaration - definitions - repealsection39-22-556. Tax credit for sustainable aviation fuel production facility - tax preference performance statement - legislative declaration - definitions - repealsection39-22-557. Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repealsection39-22-558. Tax credit for employer's contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions - repealsection39-22-559. Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repealsection39-22-560. Tax credit for certification of aircraft to use unleaded aviation gasoline - tax preference performance statement - review - legislative declaration - definitions - repealsection39-22-561. Agricultural stewardship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repealsection39-22-562. Apprenticeship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repealsection39-22-563. Tax credit for freight rail use - tax preference performance statement - legislative declaration - definitions - repealsection39-22-564. New railroad operator tax credit - tax preference performance statement - legislative declaration - definitions - rules - repealsection39-22-565. Workforce shortage tax credit - tax preference performance statement - report - legislative declaration - definitions - repealsection39-22-566. Qualified care worker tax credit - tax preference performance statement - legislative declaration - definitions - repealsection39-22-567. Tax credit for investments in fixed capital assets for a shared quantum facility - tax preference performance statement - legislative declaration - definitions - report - repealsection39-22-568. Quantum business loan loss reserve income tax credit - tax preference performance statement - cash fund - legislative declaration - definitions - report - repealsection39-22-569. Community revitalization tax credit - community revitalization tax credit program cash fund - tax preference performance statement - legislative declaration - definitions - report - repealsection39-22-570. Tuition and fee tax credit for qualifying students - tax preference performance statement - legislative declaration - definitions - report - repealsection39-22-601. Returns - repealsection39-22-601.5. Reporting federal adjustments - definitionssection39-22-602. Failure to make return - director may makesection39-22-603. Returns not made under oathsection39-22-603.5. Frivolous returnssection39-22-604. Withholding tax - requirement to withhold - tax lien - exemption from lien - annual statement - notice - definitions - repealsection39-22-604.3. Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repealsection39-22-604.5. Withholding tax - transfers of Colorado real property - nonresident transferorssection39-22-605. Failure by individual to pay estimated income taxsection39-22-606. Failure by corporation to pay estimated income taxsection39-22-607. Estimated tax deposited with treasurersection39-22-608. Form, place, and date of filing return - extension - electronic filingsection39-22-609. Payment of tax - applicable whensection39-22-610. Relief for members of the armed forces of the United States - whensection39-22-611. Property exempt from ad valorem taxessection39-22-612. Certificate of nonresidencesection39-22-613. Oath and affidavitsection39-22-614. Contents of applicationsection39-22-615. Duration and renewal of certificatesection39-22-616. Feessection39-22-617. Exemption of holder of certificatesection39-22-618. False statements deemed perjurysection39-22-619. Certificate improperly procuredsection39-22-620. Review of action of executive directorsection39-22-621. Interest and penaltiessection39-22-622. Refundssection39-22-623. Disposition of collections - definitionsection39-22-624. Prior rights and liabilities not affectedsection39-22-625. Application of article - effective datesection39-22-626. Applicability of amendments to this article to income tax yearssection39-22-627. Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director - definitions - repealsection39-22-628. Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definitionsection39-22-629. Advance payments of income tax credits - definitionssection39-22-630. Charitable contributions made through qualified intermediaries - eligibility for income tax credits maintained - definitionssection39-22-651. Short title - citationsection39-22-652. Definitionssection39-22-653. Taxpayer disclosure of reportable or listed transactionssection39-22-654. Additional listed transactions - reportsection39-22-655. Penalty for failure to disclose a reportable or listed transactionsection39-22-656. Material advisor - disclosure of reportable or listed transactionssection39-22-657. Material advisor - maintenance of listsection39-22-658. Material advisor - penaltiessection39-22-659. Waiver, reduction, or compromise of penalty for reasonable causesection39-22-701. Legislative declarationsection39-22-702. Voluntary contribution designation - proceduresection39-22-703. Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfersection39-22-704. Repeal of partsection39-22-801. Voluntary contribution designation - proceduresection39-22-802. Contributions credited to Colorado domestic abuse program fund - creation - appropriationsection39-22-803. Repeal of partsection39-22-1001. Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programssection39-22-1101. Voluntary contribution designation - procedure - repealsection39-22-1102. Fund established - contributions - appropriation - repealsection39-22-1201. Fund established - revenue - appropriation - discontinuance of fund - repealsection39-22-1301. Voluntary contribution designation - proceduresection39-22-1302. Contributions credited to homeless prevention activities program fund - creation - appropriationsection39-22-1303. Repeal of partsection39-22-1401. Voluntary contribution designation - procedure - repealsection39-22-1402. Contributions credited to Operation Desert Storm active duty military fund - appropriations - repealsection39-22-1403. Late filing of income tax returnssection39-22-1801. Legislative declarationsection39-22-1802. Voluntary contribution designation - procedure - effective datesection39-22-1803. Contributions credited to the Special Olympics Colorado fund - creation - appropriationsection39-22-1804. Repeal of partsection39-22-1901. Legislative declarationsection39-22-1902. Voluntary contribution designation - proceduresection39-22-1903. Contributions credited to the fund - appropriationsection39-22-1904. Repeal of partsection39-22-2001. Legislative declaration - revenues exceeding TABOR limit - sales tax refundsection39-22-2002. Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director - definitionssection39-22-2003. State sales tax refund - offset against state income tax - qualified individuals - definitionssection39-22-2004. Temporary refund of excess state revenues from all sources - definitions - repealsection39-22-2005. Refund of excess state revenues from all sources - definitions - repealsection39-22-2101. Definitionssection39-22-2102. Credit against tax - affordable housing developments - legislative declarationsection39-22-2103. Recapturesection39-22-2104. Filing requirementssection39-22-2105. Parallel credits - insurance premium taxessection39-22-2106. Rulessection39-22-2107. Compliance monitoringsection39-22-2108. Report to the general assemblysection39-22-2201. Voluntary contribution designation - proceduresection39-22-2202. Contributions credited to the fund - administration - transfersection39-22-2203. Repeal of partsection39-22-2401. Legislative declarationsection39-22-2402. Voluntary contribution designation - proceduresection39-22-2403. Contributions credited to Colorado healthy rivers fund - creation - appropriationsection39-22-2404. Repeal of partsection39-22-2901. Voluntary contribution designation - proceduresection39-22-2902. Contributions credited to the Alzheimer's Association fund - creation - appropriationsection39-22-2903. Repeal of partsection39-22-3001. Voluntary contribution designation - proceduresection39-22-3002. Contributions credited to the military family relief fund - appropriationsection39-22-3003. Repeal of partsection39-22-3301. Legislative declarationsection39-22-3302. Voluntary contribution designation - proceduresection39-22-3303. Contributions credited to the Colorado cancer fund - creation - appropriationsection39-22-3304. Repeal of partsection39-22-3601. Legislative declarationsection39-22-3602. Voluntary contribution designation - proceduresection39-22-3603. Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriationsection39-22-3604. Repeal of partsection39-22-3801. Legislative declarationsection39-22-3802. Voluntary contribution designation - proceduresection39-22-3803. Contributions credited to the unwanted horse fund - creation - appropriationsection39-22-3804. Repeal of partsection39-22-4301. Legislative declarationsection39-22-4302. Voluntary contribution designation - procedure - effective datesection39-22-4303. Contributions credited to the American Red Cross Colorado disaster response, readiness, and preparedness fund - creation - appropriationsection39-22-4304. Repeal of partsection39-22-4501. Legislative declarationsection39-22-4502. Voluntary contribution designation - procedure - effective datesection39-22-4503. Contributions credited to the Habitat for Humanity of Colorado fund - creation - appropriationsection39-22-4504. Repeal of partsection39-22-4701. Short titlesection39-22-4702. Legislative declarationsection39-22-4703. Definitionssection39-22-4704. First-time home buyer savings accountsection39-22-4705. Eligible expenses - penalties for other usessection39-22-4706. Formssection39-22-4707. Financial institutionssection39-22-4708. Repeal of partsection39-22-5101. Legislative declarationsection39-22-5102. Voluntary contribution designation - procedure - effective datesection39-22-5103. List of eligible charitable organizationssection39-22-5104. Contributions credited to the donate to a Colorado nonprofit fund - creation - appropriation - distributionsection39-22-5105. Initial fundingsection39-22-5201. Definitionssection39-22-5202. Uninsured designation - required forms - rulessection39-22-5301. Legislative declarationsection39-22-5302. Voluntary contribution designation - procedure - effective datesection39-22-5303. Contributions credited to Feeding Colorado fund - creation - appropriationsection39-22-5304. Repeal of partsection39-22-5401. Tax preference performance statement - legislative declarationsection39-22-5402. Definitionssection39-22-5403. Credit against tax - middle-income housing developmentssection39-22-5404. Qualified development owned by governmental or quasi-governmental entitysection39-22-5405. Recapturesection39-22-5406. Parallel credits - insurance premium taxessection39-22-5407. Rules - compliance monitoringsection39-22-5408. Reporting requirementssection39-22-5409. Repeal of partsection39-22-5501. Tax preference performance statement - legislative declarationsection39-22-5502. Definitionssection39-22-5503. Credit against tax - affordable housing located in a transit-oriented communitysection39-22-5504. Recapturesection39-22-5505. Filing requirementssection39-22-5506. Parallel credits - insurance premium taxessection39-22-5507. Compliance monitoringsection39-22-5508. Repeal of part
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docxFetched: 10/6/2026