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Colorado
Statutes

Colorado Revised Statutes 2025 Title 39 Taxation

Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions∀ 1
Sourcing of sales of mutual fund service corporations - definitions∀ 1
Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions∀ 1
Net income of corporation - legislative declaration - definitions - repeal∀ 1
Consolidated returns∀ 1
Accounting periods and methods∀ 1
Credit allowed for prior payment of impact assistance. (Repealed)
Credit allowed for purchase of Colorado coal∀ 1
Tax credit for investment in technologies for recycling plastics. (Repealed)
Legislative declaration - statutory interpretation and construction∀ 1
Short title - citation∀ 1
Definitions∀ 1
Taxation of an S corporation and its shareholders∀ 1
Modification and characterization of income∀ 1
Basis and adjustments∀ 1
Carryforwards and carrybacks - loss limitation∀ 1
Part-year residence∀ 1
Distributions∀ 1
Returns - repeal. (Repealed)
Tax credits∀ 1
Uniformity of application and construction∀ 1
Short title - citation∀ 1
Legislative declaration∀ 1
Definitions∀ 1
Election∀ 1
Imposition of tax∀ 1
Owner exclusion∀ 1
Credit for tax paid in other states∀ 1
Credit for electing pass-through entity owner - tax preference performance statement - legislative declaration∀ 1
Income of a resident estate or trust for purposes of Colorado income tax∀ 1
Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments∀ 1
Income of a nonresident estate or trust subject to income tax∀ 1
Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado∀ 1
Colorado exemption and federal income tax modification of nonresident estate or trust. (Repealed)
Special rule for accumulation distributions. (Repealed)
Accounting periods and methods∀ 1
Taxation of regulated investment companies∀ 1
Adjustment to basis of shares of regulated investment company. (Repealed)
Taxation of real estate investment trusts - definitions∀ 1
Net operating losses∀ 1
Short title∀ 1
Definitions∀ 1
Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability - repeal∀ 1
Oil and gas producers. (Repealed)
Tentative carry-back adjustment - application - allowance. (Repealed)
Credits against tax - employer expenses - work incentive programs. (Repealed)
Credits against tax - investment in certain property - repeal∀ 1
Credits against corporate tax - investment in certain property - repeal∀ 1
Credit for property taxes attributable to pollution control property. (Repealed)
Short title. (Repealed)
Definitions - construction of terms. (Repealed)
Special credit available - new business facility - new employees. (Repealed)
Election to defer commencement of credit. (Repealed)
Effect of transfers of new business facilities. (Repealed)
Effect of termination of enterprise or facility. (Repealed)
Effective date - termination date. (Repealed)
Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repeal∀ 1
State-employed chaplains - designation of rental allowance. (Repealed)
Credit against Colorado income taxes based on cost of certificate purchased by persons in the business of the transportation of ashes, trash, or other discarded materials. (Repealed)
Commercial, industrial, and agricultural energy credit. (Repealed)
Credit to lending institutions for making residential energy-related loans. (Repealed)
Tax credit for qualified costs incurred in preservation of historic properties∀ 1
Tax credit for qualified costs incurred in preservation of historic structures - commercial historic preservation tax credit program cash fund - tax preference performance statement - legislative declaration - short title - definitions∀ 1
Tax credit for qualified equipment utilizing postconsumer waste. (Repealed)
Tax credit for purchase of vehicles using alternative fuels - repeal. (Repealed)
Tax credit for innovative motor vehicles - repeal. (Repealed)
Tax credit for innovative motor vehicles - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Tax credit for innovative trucks - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Tax credit for child care center investments - repeal∀ 1
Tax modification for net capital gains - definitions - repeal∀ 1
Tax credit for book value of certificate for carriers of sludge - repeal. (Repealed)
Credit against tax - investment in school-to-career program - definitions - repeal∀ 1
Credits against tax - employer expenses - public assistance recipients - repeal∀ 1
Credit against tax - conservation easements - definitions - repeal∀ 1
Conservation easement tax credits - dispute resolution - legislative declaration∀ 1
Credit against tax - contributions to high technology scholarship program - mechanism to refund excess state revenues. (Repealed)
Tax credit for individuals contributing matching funds for individual development accounts - repeal. (Repealed)
Contributions to Colorado institute of technology - credit against tax. (Repealed)
Credit for environmental remediation of contaminated land - legislative declaration - definition - repeal∀ 1
Agricultural value-added tax credit. (Repealed)
Tax credit for participation in agriculture value-added cash fund. (Repealed)
Business expense deduction - labor services - unauthorized alien - definitions∀ 1
Credit for employers that hire persons with intellectual and developmental disabilities - definitions. (Repealed)
Colorado job growth incentive tax credit - rules - definitions - repeal∀ 1
Advanced industry investment tax credit - definitions∀ 1
Instream flow incentive tax credit for water rights holders - rules - definitions - repeal. (Repealed)
Credit for estate taxes paid - agricultural land - recapture - definitions. (Repealed)
Credit for purchase of uniquely valuable motor vehicle registration numbers - repeal∀ 1
Credit for food contributed to hunger-relief charitable organizations - definitions - repeal. (Repealed)
Credit for personal property taxes paid - legislative declaration - definitions - repeal. (Repealed)
Credit for personal property taxes paid - legislative declaration - definitions - repeal∀ 1
Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitions∀ 1
Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal∀ 1
Credit - organ donor - leave of absence period - legislative declaration - definitions∀ 1
Credit for retrofitting a residence to increase a residence's visitability - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Employee ownership tax credit - definitions - legislative declaration - repeal∀ 1
Tax credit for new employee-owned businesses - employee ownership cash fund - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repeal∀ 1
Credit against tax - qualifying seniors - creation - legislative declaration - definitions - repeal∀ 1
Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repeal∀ 1

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