{"data":{"id":"us-co/c.r.s.-39-22-300.1","jurisdiction":"us-co","citation":"C.R.S. § 39-22-300.1","heading":"Short title - citation.","body":"This subpart 1 shall be comprised of sections 39-22-300.1 to 39-22-310 and may be cited as subpart 1. This subpart 1 shall be known and may be cited as the \"Colorado C Corporation Income Tax Act\".","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 3 - CORPORATIONS","Subpart 1 - C CORPORATIONS"],"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":"2cde0aebd69c087f53a0fd3fce6b7b6fa1eb0d993f6a7ea3570b7fc8eb26b211","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-206","next":"us-co/c.r.s.-39-22-301"},"notice":"GroundRules: Original legal text. Not legal advice."}