{"data":{"id":"us-co/c.r.s.-39-22-320","jurisdiction":"us-co","citation":"C.R.S. § 39-22-320","heading":"Short title - citation.","body":"This subpart 2 shall be comprised of sections 39-22-320 to 39-22-330 and may be cited as subpart 2. This subpart 2 shall be known and may be cited as the \"Colorado S Corporation Income Tax Act\".","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 3 - CORPORATIONS","Subpart 2 - S 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":"1ea70758d41792b98aaa27f8aff876b58a12dd182e512d1b06596a32ef2d585e","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-310","next":"us-co/c.r.s.-39-22-321"},"notice":"GroundRules: Original legal text. Not legal advice."}