{"data":{"id":"us-co/c.r.s.-14-15-117","jurisdiction":"us-co","citation":"C.R.S. § 14-15-117","heading":"Application of article to joint tax returns - legislative declaration.","body":"(1) The general assembly finds that some partners in a civil union may legally have their federal taxable income determined on either separate federal tax returns or on a joint federal tax return. Since Colorado income tax filings are tied to the federal income tax form by requiring taxpayers to pay a percentage of their federal taxable income as their state income taxes:\n\n(a) Partners in a civil union who have their federal taxable income determined on separate federal tax returns must have such income separately determined for purposes of the Colorado income tax; and\n\n(b) Partners in a civil union who have their federal taxable income determined on a joint federal tax return must have their state taxable income determined based on their joint federal taxable income.","path":["Title 14 - DOMESTIC MATTERS","Article 15 - Colorado Civil Union Act"],"source_url":"https://olls.info/crs/crs2026-title-14.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"5c75a93e38e63f22541a59e948ee95bf6ea36b214aef8e17a34ea26deff72f41","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-14-15-116","next":"us-co/c.r.s.-14-15-118"},"notice":"GroundRules: Original legal text. Not legal advice."}