{"data":{"id":"us-co/c.r.s.-39-22-625","jurisdiction":"us-co","citation":"C.R.S. § 39-22-625","heading":"Application of article - effective date.","body":"This article shall apply only with respect to taxable years beginning after December 31, 1964, and became effective on January 1, 1965.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 6 - PROCEDURE AND ADMINISTRATION","Subpart 1 - GENERAL"],"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":"9f8ad0f9a7eb5200331d92fc81003e56ce84f4f0459560578aa6e246a7bfc1ef","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-624","next":"us-co/c.r.s.-39-22-626"},"notice":"GroundRules: Original legal text. Not legal advice."}