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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 5 - Special Rules
Part 5 - Special Rules
§ 39-22-501. Taxation of regulated investment companies
§ 39-22-503. Taxation of real estate investment trusts - definitions
§ 39-22-504. Net operating losses
§ 39-22-504.5. Short title
§ 39-22-504.6. Definitions
§ 39-22-504.7. Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability
§ 39-22-507.5. Credits against tax - investment in certain property
§ 39-22-507.6. Credits against corporate tax - investment in certain property
§ 39-22-509. Mass transit and ridesharing arrangements - employer deductions
§ 39-22-510. State-employed chaplains - designation of rental allowance
§ 39-22-514. Tax credit for qualified costs incurred in preservation of historic properties
§ 39-22-514.5. Tax credit for qualified costs incurred in preservation of historic structures - short title - definitions
§ 39-22-516.5. Tax credit for innovative motor vehicles - repeal
§ 39-22-516.7. Tax credit for innovative motor vehicles - definitions - repeal
§ 39-22-516.8. Tax credit for innovative trucks - definitions - repeal
§ 39-22-517. Tax credit for child care center investments
§ 39-22-518. Tax modification for net capital gains
§ 39-22-520. Credit against tax - investment in school-to-career program - definitions
§ 39-22-521. Credits against tax - employer expenses - public assistance recipients
§ 39-22-522. Credit against tax - conservation easements
§ 39-22-522.5. Conservation easement tax credits - dispute resolution - legislative declaration
§ 39-22-526. Credit for environmental remediation of contaminated land - definition - repeal
§ 39-22-529. Business expense deduction - labor services - unauthorized alien - definitions
§ 39-22-530. Credit for employers that hire persons with intellectual and developmental disabilities - definitions
§ 39-22-531. Colorado job growth incentive tax credit - rules - definitions - repeal
§ 39-22-532. Advanced industry investment tax credit - definitions
§ 39-22-533. Instream flow incentive tax credit for water rights holders - rules - definitions - repeal
§ 39-22-534. Credit for estate taxes paid - agricultural land - recapture - definitions
§ 39-22-535. Credit for purchase of uniquely valuable motor vehicle registration numbers
§ 39-22-536. Credit for food contributed to hunger-relief charitable organizations - definitions - repeal
§ 39-22-537. Credit for personal property taxes paid - legislative declaration - definitions - repeal
§ 39-22-537.5. Credit for personal property taxes paid - legislative declaration - definitions - repeal
§ 39-22-538. Credit for health care preceptors working in health professional shortage areas - legislative declaration - definitions - repeal
§ 39-22-539. Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal
§ 39-22-540. Credit - organ donor - leave of absence period - legislative declaration - definitions
§ 39-22-541. Credit for retrofitting a residence to increase a residence's visitability - legislative declaration - definitions - repeal