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Colorado Tax Code

One-source Guide to statutes and regulations related to Colorado Tax Laws
Publisher: LexisNexis
Print Book :Softbound
2017 Edition
$63.00
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In Stock
ISBN: 9781522144472
Publisher: LexisNexis
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Colorado Tax Code offers a convenient, comprehensive, one-source guide to statutes and regulations related to Colorado tax laws. Published in cooperation with the Colorado Department of Revenue, Office of Tax Policy Analysis.

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

TABLE OF CONTENTS

I. INCOME TAX

Colorado Revised Statutes

Title 39. Taxation
Article 22. Income Tax
Part 1. General
Part 2. Partners and partnerships
Part 3. Corporations
Subpart 1. C Corporations
Subpart 2. S Corporations
Part 4. Estates and Trusts
Part 5. Special Rules
Part 6. Procedure and Administration
Subpart 1. General
Subpart 2. Reportable Transactions
Part 7. Nongame Wildlife Voluntary Contribution
Part 8. Domestic Abuse Program Voluntary Contribution
Part 9. United States Olympic Committee Voluntary Contribution
Part 10. Limitation on Voluntary Contribution Programs
Part 11. Colorado Veterans’ Memorial Fund Voluntary Contribution
Part 12. Special Reserve Fund for Payment of Certain Refunds
Part 13. Homeless Prevention Activities Program Fund Voluntary Contribution
Part 14. Operation Desert Storm Active Duty Military Voluntary
Contribution
Part 15. Action Older American Volunteer Programs – Voluntary
Contribution
Part 16. Drug Abuse Resistance Education (D.A.R.E.) Voluntary Contribution
Part 17. Child Care Voluntary Contribution (Repealed)
Part 18. Special Olympics Colorado Voluntary Contribution
Part 19. Western Slope Military Veterans’ Cemetery Voluntary
Contribution
Part 20. Refund of Revenues in Excess of State Fiscal Year Spending Limitation
Part 21. Colorado Low-Income Housing Tax Credit
Part 22. Pet Overpopulation Fund Voluntary Contribution
Part 23. Court-Appointed Special Advocates Voluntary Contribution
Part 24. Colorado Watershed Protection Fund Voluntary Contribution
Part 25. Family Resource Centers Fund Voluntary Contribution
Part 26. Colorado State Fair Voluntary Contribution
Part 27. Organ Donor Awareness Voluntary Contribution
Part 28. Dropout Prevention Activity Programs Voluntary Contribution
Part 29. Alzheimer’s Association Voluntary Contribution
Part 30. Military Family Relief Voluntary Contribution
Part 31. Colorado Easter Seals Voluntary Contribution
Part 32. National Multiple Sclerosis Society Voluntary Contribution
Part 33. Colorado Cancer Fund Voluntary Contribution
Part 34. 9Health Fair Voluntary Contribution
Part 35. Adult Stem Cells Cure Fund Voluntary Contribution
Part 36. Make-a-Wish Foundation of Colorado Voluntary Contribution
Part 37. Colorado 2-1-1 First Call for Help Fund Voluntary Contribution
Part 38. Unwanted Horse Fund Voluntary Contribution
Part 39. Goodwill Industries Voluntary Contribution
Part 40. Roundup River Ranch Voluntary Contribution
Part 41. Families in Action for Mental Health Voluntary Contribution
Part 42. Public Education Fund Voluntary Contribution
Part 43. American Red Cross Colorado Disaster Response, Readiness
and Preparedness Fund Voluntary Contribution
Part 44. Colorado for Healthy Landscapes Fund Voluntary Contribution
Part 45. Habitat for Humanity Of Colorado Voluntary Contribution

Code of Colorado Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-2. Income Tax


II. ESTATE AND INHERITANCE TAX
Colorado Revised Statutes
Title 39—Taxation
Article 23.5. Colorado Estate Tax
Article 24. Interstate Compromise, Arbitration – Inheritance Tax

Code of Colorado Regulations
Department of Revenue
Division of Estate Tax
1 CCR 202-1. Estate Tax


III. SALES AND USE TAX

Colorado Revised Statutes
Title 39—Taxation
Article 26. Sales and Use Tax
Part 1. Sales Tax
Part 2. Use Tax
Part 3. Sales and Use Tax – Collection of Tax by Out-of-State Retailers
Part 4. Sales and Use Tax Refund for Biotechnology, Clean Technology and Medical Devices
Part 5. Sales and Use Tax Refund for Pollution Control Equipment
Part 6. Sales and Use Tax Refund for Tangible Personal Property Used for Research and Development
Part 7. Sales and Use Tax Exemptions


Code of Colorado Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-4. Sales and Use Tax
1 CCR 201-5. Sales and Use Tax – Special Regulations for Specific Businesses


IV. GASOLINE AND SPECIAL FUEL TAX
Colorado Revised Statutes
Title 39—Taxation
Article 27. Gasoline and Special Fuel Tax
Part 1. Gasoline Tax
Part 2. Special Fuel Tax
Part 3. Motor Fuels Agreements

Code of Colorado Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-16. Gasoline and Special Fuel Tax


V. TOBACCO TAX

Colorado Revised Statutes

Title 39—Taxation
Article 28. Cigarette Tax
Part 1. Cigarette Tax
Part 2. Tobacco Escrow Funds
Part 3. Additional Requirements for Tobacco Product Manufacturers
and Stamping Agents
Article 28.5. Tax On Tobacco Products

Code of Colorado Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-7. Cigarette Tax, Tobacco Escrow Funds – Master Settlement
Agreement, Tobacco Products Tax


VI. SEVERANCE TAX

Colorado Revised Statutes
Title 39—Taxation
Article 29. Severance Tax


Code of Colorado Regulations


Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-10. Severance Tax


VII. ENTERPRISE ZONES

Colorado Revised Statutes
Title 39—Taxation
Article 30. Urban and Rural Enterprise Zone Act

Code of Colorado Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-13. Enterprise Zone Regulations


VIII. ASSISTANCE FOR ELDERLY OR DISABLED

Colorado Revised StatutesTitle 39—Taxation
Article 31. Property Tax – Rent – Heat or Fuel – Assistance for the Elderly or Disabled

Code of Colorado 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


IX. RURAL TECHNOLOGY ENTERPRISE ZONES

Colorado Revised Statutes
Title 39—Taxation
Article 32. Rural Technology Enterprise Zone Act

Code of Colorado Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-14. Rural Technology Enterprise Zones


X. AVIATION DEVELOPMENT ZONES TAX

Colorado Revised Statutes

Title 39—Taxation
Article 35. Aviation Development Zone Act


Code of Colorado Regulations
Department of Revenue
Taxpayer Service Division – Tax Group
1 CCR 201-6. Aircraft Manufacturer New Employee Income Tax Credit


XI. MULTI-STATE TAX COMPACT

Colorado Revised Statutes
Title 24—Government – State
Article 60. Interstate Compacts And Agreements
Part 13. Multistate Tax Compact

Code of Colorado 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.1.(a) to IV.18.(c); Special Regulation 1A to 8A


Index