{"data":{"id":"us-co/c.r.s.-39-22-626","jurisdiction":"us-co","citation":"C.R.S. § 39-22-626","heading":"Applicability of amendments to this article to income tax years.","body":"For purposes of determining the applicability of any addition to, modification of, or deletion from this article, an income tax year which varies from a fifty-two to a fifty-three week period shall be deemed to have commenced on the first day of the calendar month beginning nearest to the first day of the fifty-two or fifty-three week year.","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":"b0b3851169a749a12ccba919eb1cddec628edf440dfc15e3550636509574001b","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-625","next":"us-co/c.r.s.-39-22-627"},"notice":"GroundRules: Original legal text. Not legal advice."}