Colorado Tax Code

One-source Guide to statutes and regulations related to Colorado Tax Laws
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ISBN: 9781522187455
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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.

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Table of contents

Sections Affected by 2019 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
Subpart 1. C Corporations, 39-22-300.1 to 39-22-310
Subpart 2. 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
Subpart 1. General Provisions, 39-22-601 to 39-22-628
Subpart 2. 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 United States Olympic Committee Voluntary Contribution, 39-22-901 to 39-22-903 (Repealed)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 Colorado Veterans’ Memorial Fund Voluntary Contribution, 39-22-1101, 39-22-1102 (Repealed)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 Special Reserve Fund for Payment of Certain Refunds, 39-22-1201 (Repealed)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 Operation Desert Storm Active Duty Military Voluntary Contribution, 39-22-1401 to 39-22-1403 (Repealed)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 Action Older American Volunteer Programs – Voluntary Contribution, 39-22-1501 to 39-22-1504 (Repealed)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 Drug Abuse Resistance Education (D.A.R.E.) Voluntary Contribution, 39-22-1601 to 39-22-1604 (Repealed)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 Child Care Voluntary Contribution, 39-22-1701 to 39-22-1705 (Repealed)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
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
Part 40. Roundup River Ranch Voluntary Contribution, 39-22-4001 to 39-22-4004
Part 41. Families in Action for Mental Health Voluntary Contribution, 39-22-4101 to 39-22-4104
Part 42. Public Education Fund Voluntary Contribution, 39-22-4201 to 39-22-4204
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

Colorado Code of Regulations

Department of Revenue
Taxpayer Service Division – Tax Group

1 CCR 201-2. Income Tax, 22-103.1 to 39-22-2103(1); Special Regulation 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(1.3) to 39-26-721.1 1 CCR 201-5. Sales and Use Tax – Special Regulations for Specific Businesses, SR-1 to SR-43

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 39-28-115
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
Article 28.5. Tax on Tobacco Products, 39-28.5-101 to 39-28.5-112

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