{"data":{"id":"us-co/c.r.s.-24-60-1308","jurisdiction":"us-co","citation":"C.R.S. § 24-60-1308","heading":"Applicability of article IV of compact.","body":"For income tax years commencing on or after January 1, 2009, a taxpayer may not use the provisions of article IV of the multistate tax compact to apportion and allocate income to Colorado.","path":["Title 24 - GOVERNMENT - STATE","Article 60 - Interstate Compacts and Agreements","Part 13 - MULTISTATE TAX COMPACT"],"source_url":"https://olls.info/crs/crs2026-title-24.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"3d18abc51296d4977117c5e052f102468806c417d6ca66f951d22e3b1053aad6","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-24-60-1307","next":"us-co/c.r.s.-24-60-1401"},"notice":"GroundRules: Original legal text. Not legal advice."}