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Axiom
Colorado
Statutes

Colorado Revised Statutes 2025 Title 39 Taxation

Certificate of discharge to part of property∀ 1
How values determined∀ 1
Certificate of release conclusive∀ 1
Definitions∀ 1
Scope∀ 1
Hearings∀ 1
Rejection of claims∀ 1
Frivolous submissions∀ 1
Appeals∀ 1
Notice - first-class mail - definition∀ 1
Compromise∀ 1
Limitations∀ 1
Refunds∀ 1
Interest on underpayment, nonpayment, or extensions of time for payment of tax∀ 1
Interest on overpayments - repeal∀ 1
Rate of interest to be fixed∀ 1
Jeopardy assessment and demands∀ 1
Duties and powers of executive director - reporting of information related to local lodging tax and sales or use tax on building or construction materials - definitions - repeal∀ 1
Reports and returns - rule - repeal∀ 1
Methods of enforcing collection∀ 1
Surrender of property subject to levy - definition∀ 1
Reciprocity with other states for collection of taxes provided∀ 1
Closing agreements∀ 1
Penalties - repeal∀ 1
Saving clause∀ 1
Criminal penalties - repeal∀ 1
Filing with executive director - when deemed to have been made∀ 1
Mandatory electronic filing of returns - mandatory electronic payment - penalty - waiver - definitions∀ 1
Signature and filing alternatives for tax returns∀ 1
Unclaimed property offset - definition∀ 1
Revenue impact of 2010 tax legislation - tracking by department. (Repealed)
Program established - repeal. (Repealed)
Tax amnesty cash fund - creation - uses - repeal. (Repealed)
Legislative declaration∀ 1
Definitions∀ 1
Tax profile and expenditure report∀ 1
Tax expenditure - tax preference performance statement - tax expenditure repeal requirement∀ 1
Tax expenditure - state auditor evaluation∀ 1
State auditor report - federal tax law and changes that impact the state tax base∀ 1
Legislative declaration∀ 1
Definitions∀ 1
Legislative oversight committee concerning tax policy - creation - duties - report - repeal∀ 1
Task force concerning tax policy - creation - membership - duties∀ 1
Short title∀ 1
Repeal of part∀ 1
Legislative declaration∀ 1
Definitions - construction of terms∀ 1
Income tax imposed on individuals, estates, and trusts - single rate - report - tax preference performance statement - legislative declaration - definitions - repeal∀ 59
Pretax payments - catastrophic health insurance - repeal∀ 1
Pretax payments - medical savings accounts - repeal∀ 1
Alternative minimum tax∀ 1
Colorado personal exemptions of a resident individual∀ 1
Income tax filing status∀ 1
Income tax filing status - innocent spouse relief∀ 1
Credit for tax paid other states∀ 1
Dual resident trusts - income tax calculation∀ 1
Income of a nonresident individual for purposes of Colorado income tax∀ 1
Apportionment of tax in the case of a part-year resident∀ 1
Reacquisition of residency during active duty military service∀ 1
Accounting periods and methods∀ 1
Persons and organizations exempt from tax under this article∀ 1
Tax credit or refund for persons with disabilities who are employed - amount - applicability. (Repealed)
Residential energy credit. (Repealed)
Tax credit for investment in technologies for recycling plastics - repeal∀ 1
Credit for crops or livestock contributed to charitable organizations - definitions. (Repealed)
Tax tables for individuals∀ 1
Uninsurable health plan charge - repeal. (Repealed)
Grants for members of United States armed services - combat pay received during active duty in Operation Desert Storm - amount - applicability - repeal. (Repealed)
Expenses related to child and dependent care - refundable credit against state tax - tax preference performance statement - legislative declaration - definition - repeal∀ 1
Child care expenses tax credit - legislative declaration - definitions - repeal∀ 1
Legislative declaration - state sales tax refund - offset against state income tax. (Repealed)
Unrefunded excess revenues. (Repealed)
Credit for child care facilities - legislative declaration - definitions - repeal∀ 1
Long-term care insurance credit∀ 1
Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998∀ 1
Earned income tax credit - legislative declaration - repeal∀ 1
Earned income tax credit - pilot program - pre-populated tax return - rules - report - repeal∀ 1
Tax credit against state taxes - legislative declaration - hearings and appeals. (Repealed)
Credit for health benefit plans - definitions - mechanism to refund excess state revenues. (Repealed)
Credit for health care professionals practicing in rural health care professional shortage areas - legislative declaration - definitions. (Repealed)
Credit for providing foster care - refund of excess state revenues for fiscal years commencing on or after January 1, 2000 - legislative declaration. (Repealed)
Credit for income eligible to be deferred on sale of livestock due to weather-related conditions - repeal. (Repealed)
Child tax credit - legislative declaration - definitions - repeal∀ 2
Family affordability tax credit - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Partners, not partnership, subject to tax∀ 1
Limited liability company members - subject to tax. (Repealed)
Resident partners - definition∀ 1
Resident members. (Repealed)
Nonresident partners∀ 1
Nonresident members. (Repealed)
Accounting periods and methods∀ 1
Accounting periods and methods - limited liability companies. (Repealed)
Limited liability company members. (Repealed)
Foreign source income of export taxpayers∀ 1
Short title - citation∀ 1
Corporate tax imposed - repeal∀ 1
S corporations∀ 1
Dividends in a combined report - foreign source income - affiliated groups - definitions - rules - repeal∀ 1
Interstate banking or branching - nondiscriminatory tax treatment∀ 1
Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions∀ 1

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