{"data":{"id":"us-co/c.r.s.-39-22-302","jurisdiction":"us-co","citation":"C.R.S. § 39-22-302","heading":"S corporations.","body":"An S corporation shall not be subject to taxation under this article.","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":"86a439994c55afb5db5f6b0e46113282c714779cd0f3fede91113d75f44448f3","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-301","next":"us-co/c.r.s.-39-22-303"},"notice":"GroundRules: Original legal text. Not legal advice."}