{"data":{"id":"us-co/c.r.s.-39-22-346","jurisdiction":"us-co","citation":"C.R.S. § 39-22-346","heading":"Credit for tax paid in other states.","body":"For purposes of the resident pass-through entity owners, the credit allowed under section 39-22-108 is calculated without regard to the credit allowed under section 39-22-347.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 3 - CORPORATIONS","Subpart 3 - SALT PARITY ACT"],"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":"3eb46feee87542906fdfed88ab0db0db86c097819208c7f1f4bda0258454487f","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-345","next":"us-co/c.r.s.-39-22-347"},"notice":"GroundRules: Original legal text. Not legal advice."}