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Subpart 1 - C Corporations
Subpart 1 - C Corporations
§ 39-22-300.1. Short title - citation
§ 39-22-301. Corporate tax imposed
§ 39-22-302. S corporations
§ 39-22-303. Dividends in a combined report - foreign source income - affiliated groups - definitions
§ 39-22-303.1. Interstate banking or branching - nondiscriminatory tax treatment
§ 39-22-303.5. Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions
§ 39-22-303.6. Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions
§ 39-22-303.7. Sourcing of sales of mutual fund service corporations - definitions
§ 39-22-303.9. Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions
§ 39-22-304. Net income of corporation - legislative declaration - definitions - repeal
§ 39-22-305. Consolidated returns
§ 39-22-306. Accounting periods and methods
§ 39-22-307. Credit allowed for prior payment of impact assistance
§ 39-22-308. Credit allowed for purchase of Colorado coal
§ 39-22-310. Legislative declaration - statutory interpretation and construction