§ 39-22-626. Applicability of amendments to this article to income tax years

CO Rev Stat § 39-22-626 (2018) (N/A)
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For purposes of determining the applicability of any addition to, modification of, or deletion from this article, an income tax year which varies from a fifty-two to a fifty-three week period shall be deemed to have commenced on the first day of the calendar month beginning nearest to the first day of the fifty-two or fifty-three week year.