{"data":{"id":"us-co/c.r.s.-39-22-306","jurisdiction":"us-co","citation":"C.R.S. § 39-22-306","heading":"Accounting periods and methods.","body":"The provisions of section 39-22-111 shall apply to C corporations to the extent not inconsistent with sections 39-22-301 to 39-22-305.","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":"3d5545dbebc5b796576f035a41938852bcd1b3bedf520879b0f5dad51317020f","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-305","next":"us-co/c.r.s.-39-22-307"},"notice":"GroundRules: Original legal text. Not legal advice."}