{"data":{"id":"us-co/c.r.s.-39-22-101","jurisdiction":"us-co","citation":"C.R.S. § 39-22-101","heading":"Short title.","body":"This article shall be known and may be cited as the \"Colorado Income Tax Act of 1987\".","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 1 - GENERAL"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"a8b4efc36e9e0b76accf496151cae18cf7c5a692ed826cd37d1f3ac9856b4c25","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-21-405","next":"us-co/c.r.s.-39-22-102"},"notice":"GroundRules: Original legal text. Not legal advice."}