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U.S. State Codes
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Colorado
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Title 39 - Taxation
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Specific Taxes
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Article 22 - Income Tax
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Part 1 - General
Part 1 - General
§ 39-22-101. Short title
§ 39-22-102. Legislative declaration
§ 39-22-103. Definitions - construction of terms
§ 39-22-104. Income tax imposed on individuals, estates, and trusts - single rate - legislative declaration - definitions - repeal
§ 39-22-104.5. Pretax payments - catastrophic health insurance
§ 39-22-104.6. Pretax payments - medical savings accounts
§ 39-22-105. Alternative minimum tax
§ 39-22-106. Colorado personal exemptions of a resident individual
§ 39-22-107. Income tax filing status
§ 39-22-107.5. Income tax filing status - innocent spouse relief
§ 39-22-108. Credit for tax paid other states
§ 39-22-108.5. Dual resident trusts - income tax calculation
§ 39-22-109. Income of a nonresident individual for purposes of Colorado income tax
§ 39-22-110. Apportionment of tax in the case of a part-year resident
§ 39-22-110.5. Reacquisition of residency during active duty military service
§ 39-22-111. Accounting periods and methods
§ 39-22-112. Persons and organizations exempt from tax under this article
§ 39-22-114.5. Tax credit for investment in technologies for recycling plastics
§ 39-22-116. Tax tables for individuals
§ 39-22-119. Expenses related to child care - credits against state tax
§ 39-22-119.5. Child care expenses tax credit - legislative declaration - definitions - repeal
§ 39-22-120. Legislative declaration - state sales tax refund - offset against state income tax
§ 39-22-121. Credit for child care facilities - repeal
§ 39-22-122. Long-term care insurance credit
§ 39-22-123. Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998
§ 39-22-123.5. Earned income tax credit - not a refund of excess state revenues - trigger - legislative declaration
§ 39-22-129. Child tax credit - trigger - legislative declaration - definitions