Lexis Nexis Colorado Tax Code
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Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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Note: For user convenience, the Colorado tax laws related to medical and retail marijuana are included. Colorado Marijuana Laws and Regulations, a comprehensive resource for this emerging area of Colorado law.
Table of contents
Sections Affected by 2020 Legislation
I. INCOME TAX
Colorado Revised Statutes
Title 39 — Taxation
Article 22. Income Tax
Part 1. General, 39-22-101 to 39-22-129
Part 2.
Partners and
Partnerships, 39-22-201 to 39-22-206
Part 3. Corporations
Subpart1. C Corporations, 39-22-300.1 to 39-22-310
Subpart2. S Corporations, 39-22-320 to 39-22-330
Part 4. Estates and Trusts, 39-22-401 to 39-22-407
Part 5. Special Rules, 39-22-501 to 39-22-542
Part 6. Procedure and Administration
Subpart1. General, 39-22-601 to 39-22-628
Subpart2. Reportable Transactions, 39-22-651 to 39-22-659
Part 7. Colorado Nongame Conservation and Wildlife Restoration
Voluntary Contribution, 39-22-701 to 39-22-704
Part 8. Domestic Abuse Program Voluntary Contribution, 39-22-801 to 39-22-803
Part 9. United States Olympic Committee Voluntary Contribution, 39-22-901 to 39-22-903 (Repealed)
Part 10. Limitation on Voluntary Contribution Programs, 39-22-1001
Part 11. Colorado Veterans’ Memorial Fund Voluntary Contribution, 39-22-1101, 39-22-1102 (Repealed)
Part 12. Special Reserve Fund for Payment of Certain Refunds, 39-22-1201 (Repealed)
Part 13. Homeless Prevention Activities Program Fund – Voluntary Contribution, 39-22-1301 to 39-22-1303
Part 14. Operation Desert Storm Active Duty Military Voluntary Contribution, 39-22-1401 to 39-22-1403 (Repealed)
Part 15. Action Older American Volunteer Programs – Voluntary Contribution, 39-22-1501 to 39-22-1504 (Repealed)
Part 16. Drug Abuse Resistance Education (D.A.R.E.) Voluntary Contribution, 39-22-1601 to 39-22-1604 (Repealed)
Part 17. Child Care Voluntary Contribution, 39-22-1701 to 39-22-1705 (Repealed)
Part 18. Special Olympics Colorado Voluntary Contribution, 39-22-1801 to 39-22-1804
Part 19. Western Slope Military Veterans’ Cemetery Voluntary Contribution, 39-22-1901 to 39-22-1904
Part 20. Refund of Revenues in Excess of State Fiscal Year Spending Limitation, 39-22-2001 to 39-22-2003
Part 21. Colorado Affordable Housing Tax Credit, 39-22-2101 to 39-22-2108
Part 22. Pet Overpopulation Fund Voluntary Contribution, 39-22-2201 to 39-22-2203
Part 23. Court-Appointed Special Advocates Voluntary Contribution, 39-22-2301 to 39-22-2304 (Repealed)
Part 24. Colorado Healthy Rivers Fund Voluntary Contribution, 39-22-2401 to 39-22-2404
Part 25. Family Resource Centers Fund Voluntary Contribution, 39-22-2501 to 39-22-2504 (Repealed)
Part 26. Colorado State Fair Voluntary Contribution, 39-22-2601 to 39-22-2604 (Repealed)
Part 27. Organ Donor Awareness Voluntary Contribution, 39-22-2701 to 39-22-2704 (Repealed)
Part 28. Dropout Prevention Activity Programs Voluntary Contribution, 39-22-2801 to 39-22-2804 (Repealed)
Part 29. Alzheimer’s Association Voluntary Contribution, 39-22-2901 to 39-22-2903
Part 30. Military Family Relief Voluntary Contribution, 39-22-3001 to 39-22-3003
Part 31. Colorado Easter Seals Voluntary Contribution, 39-22-3101 to 39-22-3104 (Repealed)
Part 32. National Multiple Sclerosis Society Voluntary Contribution, 39-22-3201 to 39-22-3204
Part 33. Colorado Cancer Fund Voluntary Contribution, 39-22-3301 to 39-22-3304
Part 34. 9Health Fair Voluntary Contribution, 39-22-3401 to 39-22-3404 (Repealed)
Part 35. Adult Stem Cells Cure Fund Voluntary Contribution, 39-22-3501 to 39-22-3503 (Repealed)
Part 36. Make-a-Wish Foundation of Colorado Voluntary Contribution, 39-22-3601 to 39-22-3604
Part 37. Colorado 2-1-1 First Call for Help Fund Voluntary Contribution, 39-22-3701 to 39-22-3704
Part 38. Unwanted Horse Fund Voluntary Contribution, 39-22-3801 to 39-22-3804
Part 39. Goodwill Industries Voluntary Contribution, 39-22-3901 to 39-22-3904 (Repealed)
Part 40. Roundup River Ranch Voluntary Contribution, 39-22-4001 to 39-22-4004 (Repealed)
Part 41. Families in Action for Mental Health Voluntary Contribution, 39-22-4101 to 39-22-4104 (Repealed)
Part 42. Public Education Fund Voluntary Contribution, 39-22-4201 to 39-22-4204 (Repealed)
Part 43. American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund Voluntary Contribution, 39-22-4301 to 39-22-4304
Part 44. Colorado for Healthy Landscapes Fund Voluntary Contribution, 39-22-4401 to 39-22-4404
Part 45. Habitat for Humanity of Colorado Voluntary Contribution, 39-22-4501 to 39-22-4504
Part 46. Colorado Youth Corps Association Voluntary Contribution, 39-22-4601 to 39-22-4604
Part 47. First-Time Home Buyer Savings Account, 39-22-4701 to 39-22-4707
Part 48. Urban Peak Housing and Support Services for Youth Experiencing Homelessness Fund Voluntary Contribution, 39-22-4801 to 39-22-4804
Part 49. Family Caregiver Support Fund Voluntary Contribution, 39-22-4901 to 39-22-4904
Part 50. Young Americans Center for Financial Education Fund Voluntary Contribution, 39-22-5001 to 39-22-5004
Part 51. Donate to a Colorado Nonprofit Fund Voluntary Contribution, 39-22-5101 to 39-22-5105
Part 52. Colorado Affordable Health Care Coverage Easy Enrollment Program, 39-22-5201, 39-22-5202
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-2. Income Tax, 39-22-103(1) to 39-22-2103(1); Special Rule 1A to 8A
II. ESTATE AND INHERITANCE TAX
Colorado Revised Statutes
Title 39 — Taxation
Article 23.5. Colorado Estate Tax, 39-23.5-101 to 39-23.5-117
Article 24. Interstate Compromise, Arbitration – Inheritance Tax, 39-24-101 to 39-24-114
III. SALES AND USE TAX
Colorado Revised Statutes
Title 39 — Taxation
Article 26. Sales and Use Tax
Part 1. Sales Tax, 39-26-101 to 39-26-129
Part 2. Use Tax, 39-26-201 to 39-26-212
Part 3. Sales and Use Tax – Collection of Tax by Out-of-State Retailers, 39-26-301 to 39-26-307 (Repealed)
Part 4. Sales and Use Tax Refund for Biotechnology, Clean Technology, and Medical Devices, 39-26-401 to 39-26-403
Part 5. Sales and Use Tax Refund for Pollution Control Equipment, 39-26-501, 39-26-502 (Repealed)
Part 6. Sales and Use Tax Refund for Tangible Personal Property Used for Research and Development, 39-26-601, 39-26-602 (Repealed)
Part 7. Sales and Use Tax Exemptions, 39-26-701 to 39-26-729
Part 8. Sales and Use Tax Simplification Task Force, 39-26-801 to 39-26-804
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-4. Sales and Use Tax, 39-26-102.1 to 39-26-721
1 CCR 201-5. Sales and Use Tax – Special Regulations for Specific Businesses, SR-1 to SR-45
IV. GASOLINE AND SPECIAL FUEL TAX
Colorado Revised Statutes
Title 39 — Taxation
Article 27. Gasoline and Special Fuel Tax
Part 1. Gasoline Tax, 39-27-101 to 39-27-123
Part 2. Special Fuel Tax, 39-27-201 to 39-27-218 (Repealed)
Part 3. Motor Fuels Agreements, 39-27-301 to 39-27-310
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-16. Gasoline and Special Fuel Tax, 39-27-102.5(2)(a), 39-27-103
V. TOBACCO TAX
Colorado Revised Statutes
Title 39 — Taxation
Article 28. Cigarette Tax
Part 1. Cigarette Tax, 39-28-101 to 39-28-116
Part 2. Tobacco Escrow Funds, 39-28-201 to 39-28-203
Part 3. Additional Requirements for Tobacco Product Manufacturers and Stamping Agents, 39-28-301 to 39-28-307
Part 4. Submission of Ballot Issue — Cigarettes, Tobacco Products, And Nicotine Products Taxes, 39-28-401
Article 28.5. Tax on Tobacco Products, 39-28.5-101 to 39-28.5-112
Article 28.6. Nicotine Products Tax, 39-28.6-101 to 39-28.6-112
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-7. Cigarette Tax, Tobacco Escrow Funds – Master Settlement Agreement, Tobacco Products Tax, 39-28-101 to 39-28.5-106
VI. SEVERANCE TAX Colorado Revised Statutes
Title 39 — Taxation
Article 29. Severance Tax, 39-29-101 to 39-29-116
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-10. Severance Tax, 39-29-101 to 39-29-115
VII. ENTERPRISE ZONES
Colorado Revised Statutes
Title 39 — Taxation
Article 30. Urban and Rural Enterprise Zone Act, 39-30-101 to 39-30-112
Article 30.5. Rural Jump-Start Zone Act, 39-30.5-101 to 39-30.5-108
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-13. Enterprise Zone Regulations, 39-30-103.5 to 39-30-108
1 CCR 201-19. Rural Jump-Start Zones, 39-30.5-105
VIII. ASSISTANCE FOR ELDERLY OR DISABLED Colorado Revised Statutes
Title 39 — Taxation
Article 31. Property Tax – Rent – Heat or Fuel – Assistance for the Elderly or Disabled, 39-31-101 to 39-31-105
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-15. Property Tax-Rent-Heat or Fuel Assistance for the Elderly or Disabled, 39-31-101
IX. RURAL TECHNOLOGY ENTERPRISE ZONES Colorado Revised Statutes
Title 39 — Taxation
Article 32. Rural Technology Enterprise Zone Act, 39-32-101 to 39-32-107
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-14. Rural Technology Enterprise Zones [Repealed]
X. AVIATION DEVELOPMENT ZONES TAX Colorado Revised Statutes
Title 39 — Taxation
Article 35. Aviation Development Zone Act, 39-35-101 to 39-35-106
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-6. Aircraft Manufacturer New Employee Income Tax Credit, 39-35-104
XI. MULTI-STATE TAX COMPACT Colorado Revised Statutes
Title 24 — Government – State
Article 60. Interstate Compacts and Agreements
Part 13. Multistate Tax Compact, 24-60-1301 to 24-60-1308
Colorado Code of Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-3. Allocation and Apportionment for Corporate Income Tax Under Multi-State Tax Compact, IV to IV.18.(c)
Index
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