Statutes and regulations

§ 39-22-104, C.R.S. Income tax imposed on individuals.

§ 39-22-518, C.R.S. Tax modification for net capital gains.

Rule 39-22-104(4). Subtractions from Federal Taxable Income.

Rule 39-22-104(4)(f). Pension and Annuity Subtraction.

Rule 39-22-104(4)(m). Charitable Contribution Subtraction.