S corporations
C.R.S. § 39-22-302
in effect39-22-302. S corporations. An S corporation shall not be subject to taxation under this article.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-22-302Fetched: 10/6/2026
