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- C.R.S. § 39-20-107 · Certificate of release conclusive.
- C.R.S. § 39-21-101 · Definitions.
- C.R.S. § 39-21-102 · Scope.
- C.R.S. § 39-21-103 · Hearings.
- C.R.S. § 39-21-104 · Rejection of claims.
- C.R.S. § 39-21-104.5 · Frivolous submissions.
- C.R.S. § 39-21-105 · Appeals.
- C.R.S. § 39-21-105.5 · Notice - first-class mail - definition.
- C.R.S. § 39-21-106 · Compromise.
- C.R.S. § 39-21-107 · Limitations.
- C.R.S. § 39-21-108 · Refunds.
- C.R.S. § 39-21-109 · Interest on underpayment, nonpayment, or extensions of time for payment of tax.
- C.R.S. § 39-21-110 · Interest on overpayments - repeal.
- C.R.S. § 39-21-110.5 · Rate of interest to be fixed.
- C.R.S. § 39-21-111 · Jeopardy assessment and demands.
- C.R.S. § 39-21-112 · Duties and powers of executive director - reporting of information related to local lodging tax and sales or use tax on building or construction materials - definitions - repeal.
- C.R.S. § 39-21-113 · Reports and returns - rule - repeal.
- C.R.S. § 39-21-114 · Methods of enforcing collection.
- C.R.S. § 39-21-114.5 · Surrender of property subject to levy - definition.
- C.R.S. § 39-21-115 · Reciprocity with other states for collection of taxes provided.
- C.R.S. § 39-21-116 · Closing agreements.
- C.R.S. § 39-21-116.5 · Penalties - repeal.
- C.R.S. § 39-21-117 · Saving clause.
- C.R.S. § 39-21-118 · Criminal penalties - repeal.
- C.R.S. § 39-21-119 · Filing with executive director - when deemed to have been made.
- C.R.S. § 39-21-119.5 · Mandatory electronic filing of returns - mandatory electronic payment - penalty - waiver - definitions.
- C.R.S. § 39-21-120 · Signature and filing alternatives for tax returns.
- C.R.S. § 39-21-121 · Unclaimed property offset - definition.
- C.R.S. § 39-21-122 · Revenue impact of 2010 tax legislation - tracking by department. (Repealed)
- C.R.S. § 39-21-201 · Program established - repeal. (Repealed)
- C.R.S. § 39-21-202 · Tax amnesty cash fund - creation - uses - repeal. (Repealed)
- C.R.S. § 39-21-301 · Legislative declaration.
- C.R.S. § 39-21-302 · Definitions.
- C.R.S. § 39-21-303 · Tax profile and expenditure report.
- C.R.S. § 39-21-304 · Tax expenditure - tax preference performance statement - tax expenditure repeal requirement.
- C.R.S. § 39-21-305 · Tax expenditure - state auditor evaluation.
- C.R.S. § 39-21-306 · State auditor report - federal tax law and changes that impact the state tax base.
- C.R.S. § 39-21-401 · Legislative declaration.
- C.R.S. § 39-21-402 · Definitions.
- C.R.S. § 39-21-403 · Legislative oversight committee concerning tax policy - creation - duties - report - repeal.
- C.R.S. § 39-21-404 · Task force concerning tax policy - creation - membership - duties.
- C.R.S. § 39-21-405 · Repeal of part.
- C.R.S. § 39-22-101 · Short title.
- C.R.S. § 39-22-102 · Legislative declaration.
- C.R.S. § 39-22-103 · Definitions - construction of terms.
- C.R.S. § 39-22-104 · Income tax imposed on individuals, estates, and trusts - single rate - report - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-104.5 · Pretax payments - catastrophic health insurance - repeal.
- C.R.S. § 39-22-104.6 · Pretax payments - medical savings accounts - repeal.
- 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 - innocent spouse relief.
- C.R.S. § 39-22-108 · Credit for tax paid other states.
- C.R.S. § 39-22-108.5 · Dual resident trusts - income tax calculation.
- 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. § 39-22-113 · Tax credit or refund for persons with disabilities who are employed - amount - applicability. (Repealed)
- C.R.S. § 39-22-114 · Residential energy credit. (Repealed)
- C.R.S. § 39-22-114.5 · Tax credit for investment in technologies for recycling plastics - repeal.
- C.R.S. § 39-22-115 · Credit for crops or livestock contributed to charitable organizations - definitions. (Repealed)
- C.R.S. § 39-22-116 · Tax tables for individuals.
- C.R.S. § 39-22-117 · Uninsurable health plan charge - repeal. (Repealed)
- C.R.S. § 39-22-118 · Grants for members of United States armed services - combat pay received during active duty in Operation Desert Storm - amount - applicability - repeal. (Repealed)
- C.R.S. § 39-22-119 · Expenses related to child and dependent care - refundable credit against state tax - tax preference performance statement - legislative declaration - definition - repeal.
- C.R.S. § 39-22-119.5 · Child care expenses tax credit - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-120 · Legislative declaration - state sales tax refund - offset against state income tax. (Repealed)
- C.R.S. § 39-22-120.5 · Unrefunded excess revenues. (Repealed)
- C.R.S. § 39-22-121 · Credit for child care facilities - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-122 · Long-term care insurance credit.
- C.R.S. § 39-22-123 · Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998.
- C.R.S. § 39-22-123.5 · Earned income tax credit - legislative declaration - repeal.
- C.R.S. § 39-22-123.7 · Earned income tax credit - pilot program - pre-populated tax return - rules - report - repeal.
- C.R.S. § 39-22-124 · Tax credit against state taxes - legislative declaration - hearings and appeals. (Repealed)
- C.R.S. § 39-22-125 · Credit for health benefit plans - definitions - mechanism to refund excess state revenues. (Repealed)
- C.R.S. § 39-22-126 · Credit for health care professionals practicing in rural health care professional shortage areas - legislative declaration - definitions. (Repealed)
- C.R.S. § 39-22-127 · Credit for providing foster care - refund of excess state revenues for fiscal years commencing on or after January 1, 2000 - legislative declaration. (Repealed)
- C.R.S. § 39-22-128 · Credit for income eligible to be deferred on sale of livestock due to weather-related conditions - repeal. (Repealed)
- C.R.S. § 39-22-129 · Child tax credit - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-130 · Family affordability tax credit - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-131 · Family affordability credit - tax preference performance statement - legislative declaration - definitions.
- C.R.S. § 39-22-201 · Partners, not partnership, subject to tax.
- C.R.S. § 39-22-201.5 · Limited liability company members - subject to tax. (Repealed)
- C.R.S. § 39-22-202 · Resident partners - definition.
- C.R.S. § 39-22-202.5 · Resident members. (Repealed)
- C.R.S. § 39-22-203 · Nonresident partners.
- C.R.S. § 39-22-203.5 · Nonresident members. (Repealed)
- C.R.S. § 39-22-204 · Accounting periods and methods.
- C.R.S. § 39-22-204.5 · Accounting periods and methods - limited liability companies. (Repealed)
- C.R.S. § 39-22-205 · Limited liability company members. (Repealed)
- C.R.S. § 39-22-206 · Foreign source income of export taxpayers.
- C.R.S. § 39-22-300.1 · Short title - citation.
- C.R.S. § 39-22-301 · Corporate tax imposed - repeal.
- C.R.S. § 39-22-302 · S corporations.
- C.R.S. § 39-22-303 · Dividends in a combined report - foreign source income - affiliated groups - definitions - rules - repeal.
- C.R.S. § 39-22-303.1 · Interstate banking or branching - nondiscriminatory tax treatment.
- C.R.S. § 39-22-303.5 · Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions.
- C.R.S. § 39-22-303.6 · Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions.