GroundRules
C.R.S. § 39-22-341: Legislative declaration.
Where this section sits in the code
- Title 39 - Taxation
- Article 22 - Income Tax
- Part 3 - CORPORATIONS
- Subpart 3 - SALT PARITY ACT
The general assembly hereby finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations, and partnerships.
Collected 2026-09-14T18:37:45Z. Source file · JSON