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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. § 39-22-1001 Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programs
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(1) (a) Except as otherwise provided in subsection (1)(b) of this section, it is the intent of the general assembly that any program funded by voluntary contributions of income tax refunds that is created on or after June 2, 1985, shall have a sunset clause providing that the pro…
Colo. Rev. Stat. § 39-22-101 Short title
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This article shall be known and may be cited as the "Colorado Income Tax Act of 1987". Source: L. 87: Entire part R&RE, p. 1426, § 2, effective June 22.
Colo. Rev. Stat. § 39-22-102 Legislative declaration
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(1) The general assembly hereby finds, determines, and declares that the purposes of the "Colorado Income Tax Act of 1987" include, but are not limited to: (a) Simplifying the preparation of state income tax returns; (b) Aiding in the interpretation of the state income tax law th…
Colo. Rev. Stat. § 39-22-103 Definitions - construction of terms
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As used in this article, unless the context otherwise requires: (1) "Assessment" means the filing of the return as to the tax, penalty, and interest shown to be due thereon and, as to any other tax imposed under this article, or any deficiency in tax, or any penalty or interest, …

Colo. Rev. Stat. § 39-22-104 Income tax imposed on individuals, estates, and trusts - single rate - report - tax preference performance statement - legislative declaration - definitions - repeal

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(1) Subject to subsection (2) of this section, with respect to taxable years commencing on or after January 1, 1987, but prior to January 1, 1999, a tax of five percent is imposed on the federal taxable income, as determined pursuant to section 63 of the internal revenue code, of…

Colo. Rev. Stat. § 39-22-104.5 Pretax payments - catastrophic health insurance - repeal

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(1) For income tax years commencing on or after January 1, 1995, and prior to January 1, 2025, amounts withheld from an individual's wages that are used to pay for catastrophic health insurance pursuant to and within the limitations prescribed by section 10-16-116, are excluded f…

Colo. Rev. Stat. § 39-22-104.6 Pretax payments - medical savings accounts - repeal

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(1) Prior to January 1, 2025, to the extent a taxpayer is not otherwise claiming deductions on federal income tax returns for contributions to medical savings accounts, amounts withheld from an individual's wages which are contributed to such individual's medical savings account,…

Colo. Rev. Stat. § 39-22-105 Alternative minimum tax

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(1) With respect to each taxable year commencing on or after January 1, 1987, but prior to January 1, 2000, for every individual, estate, and trust, in addition to the tax imposed in section 39-22-104, a tax is imposed in an amount equal to the excess of: (a) Three and seventy-fi…

Colo. Rev. Stat. § 39-22-106 Colorado personal exemptions of a resident individual

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A resident individual shall be entitled to a Colorado exemption of zero dollars. Source: L. 87: Entire part R&RE, p. 1430, § 2, effective June 22.

Colo. Rev. Stat. § 39-22-107 Income tax filing status

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(1) If the federal taxable income of two taxpayers may legally be determined on a joint federal return but actually is determined on separate federal returns, such income for purposes of the Colorado income tax shall be separately determined. (2) If the federal taxable income of …

Colo. Rev. Stat. § 39-22-107.5 Income tax filing status - innocent spouse relief

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In any case in which a taxpayer has been granted relief under section 6015 of the internal revenue code, such taxpayer shall also be granted comparable relief from joint and several liability for the tax imposed under this article and any interest, penalties, and other amounts re…

Colo. Rev. Stat. § 39-22-108 Credit for tax paid other states

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(1) With respect to all taxable years commencing on or after January 1, 1987, the amount of taxes on federal taxable income accrued to another state, the District of Columbia, or a territory or possession of the United States, on income derived by a resident individual, estate, o…

Colo. Rev. Stat. § 39-22-108.5 Dual resident trusts - income tax calculation

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(1) With respect to a trust that is a resident of another state and becomes a resident of Colorado after May 25, 2006, and that is subject to income taxes in the other state and in Colorado by virtue of the trust's dual residence, the executive director shall, in lieu of the cred…

Colo. Rev. Stat. § 39-22-109 Income of a nonresident individual for purposes of Colorado income tax

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(1) In the case of a nonresident individual, the tax imposed by section 39-22-104 shall be apportioned in the ratio of Colorado nonresident federal adjusted gross income to total federal adjusted gross income, both modified as provided in section 39-22-104. (2) (a) Colorado nonre…

Colo. Rev. Stat. § 39-22-110 Apportionment of tax in the case of a part-year resident

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(1) In the case of an individual who is a resident of Colorado for part of his taxable year, the tax imposed by section 39-22-104 shall be apportioned in the ratio of that part of his federal adjusted gross income which relates to the period of the year he was a Colorado resident…

Colo. Rev. Stat. § 39-22-110.5 Reacquisition of residency during active duty military service

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(1) An individual in active duty military service whose home of record is Colorado and whose state of legal residence commencing on or after January 1, 2016, is a state other than Colorado may reacquire legal residence in the state, regardless of whether the individual has a phys…

Colo. Rev. Stat. § 39-22-111 Accounting periods and methods

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(1) The taxpayer's taxable year under this article shall be the same as his taxable year for federal income tax purposes. (2) If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year for purposes of this article shall be similarly changed. (3) The…

Colo. Rev. Stat. § 39-22-112 Persons and organizations exempt from tax under this article

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(1) A person or organization exempt from federal income taxation under the provisions of the internal revenue code shall also be exempt from the tax imposed by this article 22 in each year in which such person or organization satisfies the requirements of the internal revenue cod…

Colo. Rev. Stat. § 39-22-114.5 Tax credit for investment in technologies for recycling plastics - repeal

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(1) For income tax years commencing prior to January 1, 2023, there shall be allowed to each resident individual, as a credit against the income taxes imposed by this article 22, a plastic recycling credit equal to twenty percent of net expenditures to third parties for rent, wag…

Colo. Rev. Stat. § 39-22-116 Tax tables for individuals

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(1) In lieu of the tax imposed by section 39-22-104, there is hereby imposed for each taxable year on the federal taxable income of every individual for Colorado income tax purposes who does not itemize his deductions for the taxable year and whose federal taxable income for Colo…

Colo. Rev. Stat. § 39-22-119 Expenses related to child and dependent care - refundable credit against state tax - tax preference performance statement - legislative declaration - definition - repeal

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(1) Repealed. (1.3) (a) The general assembly finds and declares that, pursuant to section 39-21-304 (1), the income tax credit created in this section is intended to provide tax relief for certain individuals. Specifically, the credit is intended to assist low- and moderate-incom…

Colo. Rev. Stat. § 39-22-119.5 Child care expenses tax credit - legislative declaration - definitions - repeal

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(1) (a) The general assembly hereby finds and declares that: (I) Colorado families and the state economy thrive when parents are able to work; (II) While research shows that high-quality child care contributes to economic mobility, child care can be cost prohibitive for low-incom…

Colo. Rev. Stat. § 39-22-121 Credit for child care facilities - legislative declaration - definitions - repeal

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(1) Repealed. (1.5) For income tax years commencing prior to January 1, 2038, any taxpayer who makes a monetary contribution to promote child care in the state is allowed a credit against the income tax imposed by this article 22 in an amount equal to fifty percent of the total v…

Colo. Rev. Stat. § 39-22-122 Long-term care insurance credit

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(1) Any resident individual who incurs an expense in purchasing or making a payment upon a policy of long-term care insurance for the individual or the individual's spouse shall be allowed a credit against the income taxes due on the individual's income under this article. The cr…

Colo. Rev. Stat. § 39-22-123 Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998

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(1) (a) Repealed. (b) Subject to the provisions of subsection (4) of this section, for any income tax year commencing on or after January 1, 2000, if, based on the financial report prepared by the controller in accordance with section 24-77-106.5, C.R.S., the controller certifies…

Colo. Rev. Stat. § 39-22-123.5 Earned income tax credit - legislative declaration - repeal

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(1) The general assembly hereby finds and declares that: (a) The federal earned income tax credit is a refundable tax credit for low- and middle-income working individuals and families whose earnings are below an income threshold; (b) The amount of the credit increases with incom…

Colo. Rev. Stat. § 39-22-123.7 Earned income tax credit - pilot program - pre-populated tax return - rules - report - repeal

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(1) There is created in the department of revenue a pilot program to assist up to one hundred thousand households in filing or amending a federal income tax return, a state income tax return, or both, and claiming the federal and state earned income tax or child tax credits for u…

Colo. Rev. Stat. § 39-22-129 Child tax credit - legislative declaration - definitions - repeal

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(1) (a) The general assembly hereby finds and declares that: (I) The federal child tax credit, which includes the refundable portion of the credit commonly known as the additional child tax credit, supports low- and middle-income working families whose earnings are below an incom…

Colo. Rev. Stat. § 39-22-130 Family affordability tax credit - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) The general assembly hereby finds and declares that: (I) Colorado families struggle to afford many necessary goods and services, such as child care, housing, and health care. Eighty-three percent of Colorado parents worry that their children won't be able to afford to liv…

Colo. Rev. Stat. § 39-22-1301 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 1989, each Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, he wishes to make to the homeless prevention activities p…

Colo. Rev. Stat. § 39-22-1302 Contributions credited to homeless prevention activities program fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-1301 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the homeless prevention activities program fund, a cash fund here…

Colo. Rev. Stat. § 39-22-131 Family affordability credit - tax preference performance statement - legislative declaration - definitions

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that the purposes of the …

Colo. Rev. Stat. § 39-22-1801 Legislative declaration

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The general assembly hereby finds, determines, and declares that Special Olympics Colorado provides children and adults with developmental disabilities with a unique opportunity to build confidence and social skills through athletic competition. The general assembly recognizes th…

Colo. Rev. Stat. § 39-22-1802 Voluntary contribution designation - procedure - effective date

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For income tax years commencing on or after January 1, 2019, 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 Special Olympics Colorad…

Colo. Rev. Stat. § 39-22-1803 Contributions credited to the Special Olympics Colorado fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-1802 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the Special Olympics Colorado fund, which fund is hereby created …

Colo. Rev. Stat. § 39-22-1804 Repeal of part

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This part 18 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 Special Olympics Colorado fund voluntary contribution will no longer appear on the individual …

Colo. Rev. Stat. § 39-22-1901 Legislative declaration

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The general assembly hereby finds and declares that there is no veterans' cemetery to serve the military veterans who reside on the western slope of Colorado. The general assembly believes that the state owes a duty to all of its military veterans to assist in providing adequate …

Colo. Rev. Stat. § 39-22-1902 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 2001, each Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, such individual wishes to make to the western slope milit…

Colo. Rev. Stat. § 39-22-1903 Contributions credited to the fund - appropriation

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The department of revenue shall determine annually the total amount designated pursuant to section 39-22-1902 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the western slope military veterans' cemetery fund created in section…

Colo. Rev. Stat. § 39-22-2001 Legislative declaration - revenues exceeding TABOR limit - sales tax refund

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(1) The general assembly hereby finds and declares that: (a) Section 20 of article X of the state constitution, which was approved by the registered electors of this state in 1992, limits the annual growth of state fiscal year spending; (b) It is estimated that for fiscal years c…

Colo. Rev. Stat. § 39-22-2002 Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director - definitions

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(1) If, for any state fiscal year commencing on or after July 1, 1998, the amount of state revenues exceeds the limitation on state fiscal year spending imposed by section 20 (7)(a) of article X of the state constitution and voters statewide either have not authorized the state t…

Colo. Rev. Stat. § 39-22-2003 State sales tax refund - offset against state income tax - qualified individuals - definitions

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(1) (a) For purposes of this section, "qualified individual" means: (I) A natural person who is domiciled in this state for the entire taxable year commencing January 1 and ending December 31 of such taxable year and who has state income tax liability under section 39-22-104 for …

Colo. Rev. Stat. § 39-22-2004 Temporary refund of excess state revenues from all sources - definitions - repeal

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(1) As used in this section, unless the context otherwise requires: (a) "Additional excess state revenues" means the total amount of the state revenues in excess of the limitation on state fiscal year spending imposed by section 20 (7)(a) of article X of the state constitution th…

Colo. Rev. Stat. § 39-22-2005 Refund of excess state revenues from all sources - definitions - repeal

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(1) As used in this section, unless the context otherwise requires: (a) "Qualified individual" has the same meaning as set forth in section 39-22-2003 (1). (b) "Remaining excess state revenues" means the total amount of the state revenues for the state fiscal year commencing on J…

Colo. Rev. Stat. § 39-22-201 Partners, not partnership, subject to tax

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A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for the tax and the alternative minimum tax under this article only in their separate or individual capacities. Source: L. 64: R&RE, p. 766, § 1. C.R.S. …

Colo. Rev. Stat. § 39-22-202 Resident partners - definition

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(1) In determining the federal taxable income of a resident partner for Colorado income tax purposes, any modification described in section 39-22-104 which relates to an item of partnership income, gain, loss, or deduction shall be made in accordance with the partner's distributi…

Colo. Rev. Stat. § 39-22-203 Nonresident partners

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(1) (a) In determining Colorado nonresident federal taxable income of a nonresident partner of any partnership, there shall be included only the portion of such partner's distributive share of items of partnership income, gain, loss, deduction, or credit derived from sources with…

Colo. Rev. Stat. § 39-22-204 Accounting periods and methods

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The provisions of section 39-22-111 shall apply to partnerships to the extent not inconsistent with sections 39-22-201 to 39-22-203. Source: L. 64: R&RE, p. 768, § 1. C.R.S. 1963: § 138-1-28. L. 87: Entire section amended, p. 1438, § 6, effective June 22.

Colo. Rev. Stat. § 39-22-206 Foreign source income of export taxpayers

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If a partnership qualifies as an export taxpayer, its partners may exclude from gross income for Colorado income tax purposes such partners' distributive share of any such partnership income or gain which constitutes foreign source income for federal income tax purposes. For the …

Colo. Rev. Stat. § 39-22-2101 Definitions

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As used in this part 21, unless the context otherwise requires: (1) "Allocation certificate" means a statement issued by the authority certifying that a given development qualifies for the credit and specifying the amount of the credit allowed. (2) "Authority" means the Colorado …