(1) Repealed.
(2) Under principles of comity, a civil union, domestic partnership, or substantially similar legal relationship between two persons that is legally created in another jurisdiction shall be deemed to be a civil union for purposes of Colorado law as set forth in this article.
Source: L. 2013: Entire article added, (SB 13-011), ch. 49, p. 155, � 1, effective May 1. L. 2016: (1) repealed, (SB 16-150), ch. 263, p. 1080, � 5, effective June 8.
Cross references: For the legislative declaration in SB 16-150, see section 1 of chapter 263, Session Laws of Colorado 2016.
14-15-117. Application of article to joint tax returns - legislative declaration. (1) The general assembly finds that some partners in a civil union may legally have their federal taxable income determined on either separate federal tax returns or on a joint federal tax return. Since Colorado income tax filings are tied to the federal income tax form by requiring taxpayers to pay a percentage of their federal taxable income as their state income taxes:
(a) Partners in a civil union who have their federal taxable income determined on separate federal tax returns must have such income separately determined for purposes of the Colorado income tax; and
(b) Partners in a civil union who have their federal taxable income determined on a joint federal tax return must have their state taxable income determined based on their joint federal taxable income.
Source: L. 2013: Entire article added, (SB 13-011), ch. 49, p. 155, � 1, effective May 1. L. 2014: Entire section R&RE, (SB 14-019), ch. 10, p. 96, � 1, effective February 27.