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- C.R.S. § 39-22-303.7 · Sourcing of sales of mutual fund service corporations - definitions.
- C.R.S. § 39-22-303.9 · Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions.
- C.R.S. § 39-22-304 · Net income of corporation - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-305 · Consolidated returns.
- C.R.S. § 39-22-306 · Accounting periods and methods.
- C.R.S. § 39-22-307 · Credit allowed for prior payment of impact assistance. (Repealed)
- C.R.S. § 39-22-308 · Credit allowed for purchase of Colorado coal.
- C.R.S. § 39-22-309 · Tax credit for investment in technologies for recycling plastics. (Repealed)
- C.R.S. § 39-22-310 · Legislative declaration - statutory interpretation and construction.
- C.R.S. § 39-22-320 · Short title - citation.
- 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 - loss limitation.
- C.R.S. § 39-22-326 · Part-year residence.
- C.R.S. § 39-22-327 · Distributions.
- C.R.S. § 39-22-328 · Returns - repeal. (Repealed)
- 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 - citation.
- 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 - tax preference performance statement - legislative declaration.
- 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. § 39-22-405 · Colorado exemption and federal income tax modification of nonresident estate or trust. (Repealed)
- C.R.S. § 39-22-406 · Special rule for accumulation distributions. (Repealed)
- C.R.S. § 39-22-407 · Accounting periods and methods.
- C.R.S. § 39-22-501 · Taxation of regulated investment companies.
- C.R.S. § 39-22-502 · Adjustment to basis of shares of regulated investment company. (Repealed)
- C.R.S. § 39-22-503 · Taxation of real estate investment trusts - definitions.
- 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 - establishment - contributions - distributions - restrictions - taxation - portability - repeal.
- C.R.S. § 39-22-505 · Oil and gas producers. (Repealed)
- C.R.S. § 39-22-506 · Tentative carry-back adjustment - application - allowance. (Repealed)
- C.R.S. § 39-22-507 · Credits against tax - employer expenses - work incentive programs. (Repealed)
- C.R.S. § 39-22-507.5 · Credits against tax - investment in certain property - repeal.
- C.R.S. § 39-22-507.6 · Credits against corporate tax - investment in certain property - repeal.
- C.R.S. § 39-22-508 · Credit for property taxes attributable to pollution control property. (Repealed)
- C.R.S. § 39-22-508.1 · Short title. (Repealed)
- C.R.S. § 39-22-508.2 · Definitions - construction of terms. (Repealed)
- C.R.S. § 39-22-508.3 · Special credit available - new business facility - new employees. (Repealed)
- C.R.S. § 39-22-508.4 · Election to defer commencement of credit. (Repealed)
- C.R.S. § 39-22-508.5 · Effect of transfers of new business facilities. (Repealed)
- C.R.S. § 39-22-508.6 · Effect of termination of enterprise or facility. (Repealed)
- C.R.S. § 39-22-508.7 · Effective date - termination date. (Repealed)
- C.R.S. § 39-22-509 · Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-510 · State-employed chaplains - designation of rental allowance. (Repealed)
- C.R.S. § 39-22-511 · 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 materials. (Repealed)
- C.R.S. § 39-22-512 · Commercial, industrial, and agricultural energy credit. (Repealed)
- C.R.S. § 39-22-513 · Credit to lending institutions for making residential energy-related loans. (Repealed)
- 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 - commercial historic preservation tax credit program cash fund - tax preference performance statement - legislative declaration - short title - definitions.
- C.R.S. § 39-22-515 · Tax credit for qualified equipment utilizing postconsumer waste. (Repealed)
- C.R.S. § 39-22-516 · Tax credit for purchase of vehicles using alternative fuels - repeal. (Repealed)
- C.R.S. § 39-22-516.5 · Tax credit for innovative motor vehicles - repeal. (Repealed)
- C.R.S. § 39-22-516.7 · Tax credit for innovative motor vehicles - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-516.8 · Tax credit for innovative trucks - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-517 · Tax credit for child care center investments - repeal.
- C.R.S. § 39-22-518 · Tax modification for net capital gains - definitions - repeal.
- C.R.S. § 39-22-519 · Tax credit for book value of certificate for carriers of sludge - repeal. (Repealed)
- C.R.S. § 39-22-520 · Credit against tax - investment in school-to-career program - definitions - repeal.
- C.R.S. § 39-22-521 · Credits against tax - employer expenses - public assistance recipients - repeal.
- C.R.S. § 39-22-522 · Credit against tax - conservation easements - definitions - tax preference performance statement - repeal.
- C.R.S. § 39-22-522.5 · Conservation easement tax credits - dispute resolution - legislative declaration.
- C.R.S. § 39-22-523 · Credit against tax - contributions to high technology scholarship program - mechanism to refund excess state revenues. (Repealed)
- C.R.S. § 39-22-524 · Tax credit for individuals contributing matching funds for individual development accounts - repeal. (Repealed)
- C.R.S. § 39-22-525 · Contributions to Colorado institute of technology - credit against tax. (Repealed)
- C.R.S. § 39-22-526 · Credit for environmental remediation of contaminated land - legislative declaration - definition - repeal.
- C.R.S. § 39-22-527 · Agricultural value-added tax credit. (Repealed)
- C.R.S. § 39-22-528 · Tax credit for participation in agriculture value-added cash fund. (Repealed)
- C.R.S. § 39-22-529 · Business expense deduction - labor services - unauthorized alien - definitions.
- C.R.S. § 39-22-530 · Credit for employers that hire persons with intellectual and developmental disabilities - definitions. (Repealed)
- C.R.S. § 39-22-531 · Colorado job growth incentive tax credit - definitions - tax preference performance statement - legislative declaration - rules - repeal.
- C.R.S. § 39-22-532 · Advanced industry investment tax credit - definitions.
- C.R.S. § 39-22-533 · Instream flow incentive tax credit for water rights holders - rules - definitions - repeal. (Repealed)
- C.R.S. § 39-22-534 · Credit for estate taxes paid - agricultural land - recapture - definitions. (Repealed)
- C.R.S. § 39-22-535 · Credit for purchase of uniquely valuable motor vehicle registration numbers - repeal.
- C.R.S. § 39-22-536 · Credit for food contributed to hunger-relief charitable organizations - definitions - repeal. (Repealed)
- C.R.S. § 39-22-537 · Credit for personal property taxes paid - legislative declaration - definitions - repeal. (Repealed)
- C.R.S. § 39-22-537.5 · Credit for personal property taxes paid - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-538 · Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitions.
- C.R.S. § 39-22-539 · Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-540 · Credit - organ donor - leave of absence period - legislative declaration - definitions.
- C.R.S. § 39-22-541 · Credit for retrofitting a residence to increase a residence's visitability - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-542 · Employee ownership tax credit - definitions - legislative declaration - repeal.
- C.R.S. § 39-22-542.5 · Tax credit for new employee-owned businesses - employee ownership cash fund - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-543 · Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-544 · Credit against tax - qualifying seniors - creation - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-545 · Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-22-546 · Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal.