1. (1) The conduct of the practice of dentistry, dental therapy, or dental hygiene in a corporate capacity is prohibited, but the prohibition shall not be construed to prevent the practice of dentistry, dental therapy, or dental hygiene by a professional service corporation of licensees so constituted that they may be treated under the federal internal revenue laws as a corporation for tax purposes only. A professional service corporation may exercise the powers and shall be subject to such limitations and requirements, insofar as applicable, as are provided in section 12-240-138 relating to professional service corporations for the practice of medicine.
2. (2) The group practice of dentistry, dental therapy, or dental hygiene is permitted.
3. (3) The practice of dentistry, dental therapy, or dental hygiene by a professional service corporation, limited liability company of licensees, or limited liability partnership of licensees is permitted subject to the limitations and requirements, insofar as are applicable, set forth in section 12-240-138 relating to a professional service corporation, limited liability company, or limited liability partnership for the practice of medicine.

Source: L. 2020: Entire article amended with relocations, (HB 20-1056), ch. 64, p. 238, § 1, effective September 14. L. 2022: Entire section amended, (SB 22-219), ch. 381, p. 2718, § 18, effective January 1, 2023. L. 2025: (3) amended, (SB 25-194), ch. 171, p. 696, § 9, effective August 6.

Editor's note: This section is similar to former § 12-220-113 as it existed prior to 2020.

Cross references: For the legislative declaration in SB 22-219, see section 1 of chapter 381, Session Laws of Colorado 2022.