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Colorado
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Regulations
Code of Colorado Regulations 1 CCR 201-2: Income Tax (Taxation Division)
39-22-1001
39-22-1001 Voluntary Contributions. Basis and Purpose. The bases for this rule are §§ 39-21-112, 39-22-701 et seq., 39-
39-22-2003
39-22-2003 State Sales Tax Refund. Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-2001, 39-
39-22-2005
39-22-2005 Refund of Remaining Excess Revenues from State Fiscal Year 2022-2023 Only. Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-22-2005,
39-22-2102
39-22-2102 Colorado Affordable Housing Tax Credit. Basis and Purpose. The bases for this rule are § 39-21-112(1) and § 39-22-2102,
39-22-2103-1
39-22-2103(1) Recapture — Waiver of Statute to Avoid Immediate Assessment.
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