GroundRules
C.R.S. § 39-22-302: S corporations.
Where this section sits in the code
- Title 39 - Taxation
- Article 22 - Income Tax
- Part 3 - CORPORATIONS
- Subpart 1 - C CORPORATIONS
An S corporation shall not be subject to taxation under this article.
Collected 2026-09-14T18:37:45Z. Source file · JSON