{"data":{"id":"us-co/c.r.s.-39-22-201","jurisdiction":"us-co","citation":"C.R.S. § 39-22-201","heading":"Partners, not partnership, subject to tax.","body":"A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for the tax and the alternative minimum tax under this article only in their separate or individual capacities.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 2 - PARTNERS AND PARTNERSHIPS"],"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":"9cab3a83ea2e75f5af281af00bb1a2ae2e9db1580a79555afbf32dba952f274f","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-131","next":"us-co/c.r.s.-39-22-201.5"},"notice":"GroundRules: Original legal text. Not legal advice."}