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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-22-201: Partners, not partnership, subject to tax.

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Where this section sits in the code
  1. Title 39 - Taxation
  2. Article 22 - Income Tax
  3. Part 2 - PARTNERS AND PARTNERSHIPS

A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for the tax and the alternative minimum tax under this article only in their separate or individual capacities.

Collected 2026-09-14T18:37:45Z. Source file · JSON

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