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Colorado Statutes, Title 39

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Title 39, Taxation

0 chapters · 985 sections in this title.

All chapters in Title 39985 Ch 22277 Ch 2686 Ch 357 Ch 1145 Ch 543 Ch 2138 Ch 11.532 Ch 131 Ch 231 Ch 2831 Ch 2730 Ch 1019 Ch 28.819 Ch 2918

277 sections·Filtered byTitle 39✕Ch 22✕

Colo. Rev. Stat. § 39-22-2102 Credit against tax - affordable housing developments - legislative declaration
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(1) For income tax years during the credit period, there shall be allowed to any qualified taxpayer a credit with respect to the income taxes imposed by this article in the amount determined by the authority pursuant to this part 21. (2) The authority may allocate a credit to an …
Colo. Rev. Stat. § 39-22-2103 Recapture
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(1) As of the last day of any taxable year during the compliance period, if the amount of the qualified basis of a qualified development with respect to a taxpayer is less than the amount of the qualified basis as of the last day of the prior taxable year, then the amount of the …
Colo. Rev. Stat. § 39-22-2104 Filing requirements
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An owner of a qualified development to which a credit has been allocated and each qualified taxpayer to which such owner has allocated a portion of said credit, if any, shall file with their state income tax return a copy of the allocation certificate issued by the authority with…
Colo. Rev. Stat. § 39-22-2105 Parallel credits - insurance premium taxes

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(1) Any taxpayer who is subject to the tax on insurance premiums established by sections 10-3-209, 10-5-111, and 10-6-128 and who is therefore exempt from the payment of income tax and who is otherwise eligible to claim a credit pursuant to this part 21 may claim such credit and …

Colo. Rev. Stat. § 39-22-2106 Rules

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The authority and the executive director of the department, in consultation with each other, shall promulgate rules necessary for their respective administration of this part 21. Rules of the executive director of the department shall be promulgated in accordance with article 4 o…

Colo. Rev. Stat. § 39-22-2107 Compliance monitoring

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The authority, in consultation with the department, shall monitor and oversee compliance with the provisions of this part 21 and shall report specific occurrences of noncompliance to the department. Source: L. 2000: Entire part added, p. 879, § 1, effective August 2.

Colo. Rev. Stat. § 39-22-2108 Report to the general assembly

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(1) For each allocation year, the authority shall, by December 31 of that year, provide a written report to the general assembly and shall further make the report available to the public. With respect to allocated state affordable housing tax credits under section 39-22-2102, the…

Colo. Rev. Stat. § 39-22-2201 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 2010, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the pet overpopulation fund …

Colo. Rev. Stat. § 39-22-2202 Contributions credited to the fund - administration - transfer

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The department of revenue shall determine annually the total amount designated pursuant to section 39-22-2201 and shall report the amount to the state treasurer, who shall credit such amount to the pet overpopulation fund created in section 42-3-234 (7)(f). The general assembly s…

Colo. Rev. Stat. § 39-22-2203 Repeal of part

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This part 22 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the pet overpopulation fund voluntary contribution will no longer appear on the individual income …

Colo. Rev. Stat. § 39-22-2401 Legislative declaration

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The general assembly hereby finds and declares that the natural heritage and quality of life in Colorado are of fundamental importance to the citizens of the state, and the protection of this natural heritage and quality of life are essential to sustainable economic development i…

Colo. Rev. Stat. § 39-22-2402 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado healthy river…

Colo. Rev. Stat. § 39-22-2403 Contributions credited to Colorado healthy rivers fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-2402 and shall report such amount to the state treasurer and to the general assembly. The state treasurer shall credit such amount to the Colorado healthy rivers fund, whi…

Colo. Rev. Stat. § 39-22-2404 Repeal of part

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This part 24 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Colorado healthy rivers fund voluntary contribution will no longer appear on the individual in…

Colo. Rev. Stat. § 39-22-2901 Voluntary contribution designation - procedure

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For income tax years that commence on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Alzheimer's Associa…

Colo. Rev. Stat. § 39-22-2902 Contributions credited to the Alzheimer's Association fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-2901 and shall report such amount to the state treasurer and to the general assembly. The state treasurer shall credit such amount to the Alzheimer's Association fund, whi…

Colo. Rev. Stat. § 39-22-2903 Repeal of part

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This part 29 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Alzheimer's Association fund voluntary contribution will no longer appear on the individual in…

Colo. Rev. Stat. § 39-22-300.1 Short title - citation

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This subpart 1 shall be comprised of sections 39-22-300.1 to 39-22-310 and may be cited as subpart 1. This subpart 1 shall be known and may be cited as the "Colorado C Corporation Income Tax Act". Source: L. 92: Entire section added, p. 2266, § 6, effective April 16. ANNOTATION L…

Colo. Rev. Stat. § 39-22-3001 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the military family relief…

Colo. Rev. Stat. § 39-22-3002 Contributions credited to the military family relief fund - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-3001 and shall report such amount to the state treasurer, the adjutant general, and the house and senate state, veterans and military affairs committees. The state treasur…

Colo. Rev. Stat. § 39-22-3003 Repeal of part

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This part 30 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the military family relief fund voluntary contribution will no longer appear on the individual inc…

Colo. Rev. Stat. § 39-22-301 Corporate tax imposed - repeal

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(1) (a) to (c) Repealed. (d) (I) A tax is imposed upon each domestic C corporation, foreign C corporation, and combined group, as defined in section 39-22-303 (12)(a.3), doing business in Colorado annually in an amount of the net income of such C corporation during the year deriv…

Colo. Rev. Stat. § 39-22-302 S corporations

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An S corporation shall not be subject to taxation under this article. Source: L. 64: R&RE, p. 768, § 1. C.R.S. 1963: § 138-1-36. L. 92: Entire section amended, p. 2265, § 3, effective April 16. ANNOTATION Law reviews. For article, "S Corporations in Colorado: Recent Cases and Leg…

Colo. Rev. Stat. § 39-22-303 Dividends in a combined report - foreign source income - affiliated groups - definitions - rules - repeal

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(1) to (5) (Deleted by amendment, L. 2008, p. 955, § 7, effective January 1, 2009.) (6) In the case of two or more C corporations, whether domestic or foreign, owned or controlled directly or indirectly by the same interests, the executive director may, to avoid abuse, on a fair …

Colo. Rev. Stat. § 39-22-303.1 Interstate banking or branching - nondiscriminatory tax treatment

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(1) On or before June 1, 1997, the executive director shall promulgate regulations to ensure nondiscriminatory tax treatment of financial organizations engaged in interstate banking or interstate branching and, in connection therewith, shall consider: (a) Any recommendations of t…

Colo. Rev. Stat. § 39-22-303.5 Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Business income" means the net income of the taxpayer arising from the transactions and activity in the regular course of a taxpayer's trade or business and includes income from tangible and intangible prope…

Colo. Rev. Stat. § 39-22-303.6 Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Apportionable income" means: (I) Any income that would be allocable to this state under the United States constitution, but that is apportioned rather than allocated pursuant to the laws of this state; and (…

Colo. Rev. Stat. § 39-22-303.7 Sourcing of sales of mutual fund service corporations - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Administration services" includes, but is not limited to, clerical, fund, or shareholder accounting and participant record keeping, transfer agency, bookkeeping, data processing, custodial, internal auditing…

Colo. Rev. Stat. § 39-22-303.9 Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Capital investment" means the: (I) Purchase and construction of real estate; or (II) Purchase and deployment of capital equipment, machines, building systems, infrastructure, or other depreciable assets, inc…

Colo. Rev. Stat. § 39-22-304 Net income of corporation - legislative declaration - definitions - repeal

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(1) (a) The net income of a C corporation means the C corporation's federal taxable income, as defined in the internal revenue code, for the taxable year, with the modifications specified in this section. (b) (I) (A) For income tax years commencing on or after January 1, 2022, bu…

Colo. Rev. Stat. § 39-22-305 Consolidated returns

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(1) An affiliated group of C corporations, as defined in section 1504 of the internal revenue code, may elect to make a consolidated return with respect to the corporate income tax imposed by section 39-22-301 (1) for the taxable year in lieu of separate returns. The making of a …

Colo. Rev. Stat. § 39-22-306 Accounting periods and methods

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The provisions of section 39-22-111 shall apply to C corporations to the extent not inconsistent with sections 39-22-301 to 39-22-305. Source: L. 64: R&RE, p. 771, § 1. C.R.S. 1963: § 138-1-40. L. 87: Entire section amended, p. 1444, § 11, effective June 22. L. 92: Entire section…

Colo. Rev. Stat. § 39-22-308 Credit allowed for purchase of Colorado coal

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(1) For income tax years commencing on or after January 1, 1989, but prior to January 1, 2005, there shall be allowed, as a credit against any taxes imposed on income by this part 3, an amount equal to one dollar per ton for each ton of Colorado coal purchased by and delivered to…

Colo. Rev. Stat. § 39-22-310 Legislative declaration - statutory interpretation and construction

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It is the intent of the general assembly that, in interpreting or construing the provisions of this part 3, statutes shall be given the strongest weight, then rules and regulations, and then the administrative interpretation or construction of said provisions by the executive dir…

Colo. Rev. Stat. § 39-22-320 Short title - citation

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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". Source: L. 92: Entire section added, p. 2260, § 1, effective April 16. ANNOTATION Law…

Colo. Rev. Stat. § 39-22-321 Definitions

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For the purposes of this subpart 2, unless the context otherwise requires: (1) "Income attributable to the state" means items of income, loss, deduction, or credit of the S corporation apportioned or allocated to this state pursuant to section 39-22-303.5, 39-22-303.6, or 39-22-3…

Colo. Rev. Stat. § 39-22-322 Taxation of an S corporation and its shareholders

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(1) An S corporation shall not be subject to the tax imposed by this article. (2) For the purposes of section 39-22-104, each shareholder's pro rata share of the S corporation's income attributable to the state and each resident shareholder's pro rata share of the S corporation's…

Colo. Rev. Stat. § 39-22-323 Modification and characterization of income

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(1) An S corporation's income attributable to the state shall, for the purposes of section 39-22-322, be subject to the modifications provided in section 39-22-304. (2) Each resident shareholder's pro rata share of the S corporation's income not attributable to the state shall, f…

Colo. Rev. Stat. § 39-22-324 Basis and adjustments

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The basis in the hands of a shareholder of an S corporation in the stock of the S corporation and any indebtedness of the S corporation to the shareholder shall be determined in the manner provided under the internal revenue code. Source: L. 92: Entire section added, p. 2261, § 1…

Colo. Rev. Stat. § 39-22-325 Carryforwards and carrybacks - loss limitation

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(1) Carryforwards and carrybacks to and from taxable periods of an S corporation shall be restricted in the manner provided in section 1371 (b) of the internal revenue code. (2) The aggregate amount of losses or deductions of an S corporation taken into account by a shareholder o…

Colo. Rev. Stat. § 39-22-326 Part-year residence

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For the purposes of this subpart 2, if a shareholder of an S corporation is both a resident and a nonresident of this state during any taxable period, such shareholder's pro rata share of the S corporation's income attributable to the state and income not attributable to the stat…

Colo. Rev. Stat. § 39-22-327 Distributions

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A distribution made by an S corporation with respect to its stock to a shareholder shall be taken into account by such shareholder for the purposes of section 39-22-104 to the extent that the distribution is determined to be taxable under the internal revenue code. Source: L. 92:…

Colo. Rev. Stat. § 39-22-329 Tax credits

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(1) For the purposes of section 39-22-108, each resident shareholder shall be considered to have paid a tax imposed on each resident shareholder in an amount equal to each resident shareholder's pro rata share of any net income tax paid by the S corporation to a state which does …

Colo. Rev. Stat. § 39-22-330 Uniformity of application and construction

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This subpart 2 shall be so applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of this subpart 2 among those states which enact the model S corporation income tax act. Source: L. 92: Entire section added, p. 2263, § 1, ef…

Colo. Rev. Stat. § 39-22-3301 Legislative declaration

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(1) The general assembly hereby finds and declares that the eradication of all cancers is essential to the quality of life of Coloradans. The general assembly recognizes that the mission of the Colorado Cancer Coalition is to bring together and coordinate cancer prevention, early…

Colo. Rev. Stat. § 39-22-3302 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado cancer fund c…

Colo. Rev. Stat. § 39-22-3303 Contributions credited to the Colorado cancer fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-3302 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Colorado cancer fund, which fund …

Colo. Rev. Stat. § 39-22-3304 Repeal of part

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This part 33 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Colorado cancer fund voluntary contribution will no longer appear on the individual income tax…

Colo. Rev. Stat. § 39-22-340 Short title - citation

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This subpart 3 is comprised of sections 39-22-340 to 39-22-347 and may be cited as subpart 3. This subpart 3 shall be known and may be cited as the "SALT Parity Act". Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1801, § 1, effective June 23. L. 2024: Entire se…

Colo. Rev. Stat. § 39-22-341 Legislative declaration

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The general assembly hereby finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations, and partnerships. Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1801, § 1, effective June 23.