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Colorado Revised Statutes (C.R.S.)
Title 39
Article 22
Part 1
General
39-22-101
Short title.
39-22-102
Legislative declaration.
39-22-103
Definitions - construction of terms.
39-22-104
Income tax imposed on individuals, estates, and trusts - single rate - report - tax preference performance statement - legislative declaration - definitions - repeal.
39-22-104.5
Pretax payments - catastrophic health insurance - repeal.
39-22-104.6
Pretax payments - medical savings accounts - repeal.
39-22-105
Alternative minimum tax.
39-22-106
Colorado personal exemptions of a resident individual.
39-22-107
Income tax filing status.
39-22-107.5
Income tax filing status - innocent spouse relief.
39-22-108
Credit for tax paid other states.
39-22-108.5
Dual resident trusts - income tax calculation.
39-22-109
Income of a nonresident individual for purposes of Colorado income tax.
39-22-110
Apportionment of tax in the case of a part-year resident.
39-22-110.5
Reacquisition of residency during active duty military service.
39-22-111
Accounting periods and methods.
39-22-112
Persons and organizations exempt from tax under this article.
39-22-113
Tax credit or refund for persons with disabilities who are employed - amount - applicability. (Repealed)
39-22-114
Residential energy credit. (Repealed)
39-22-114.5
Tax credit for investment in technologies for recycling plastics - repeal.
39-22-115
Credit for crops or livestock contributed to charitable organizations - definitions. (Repealed)
39-22-116
Tax tables for individuals.
39-22-117
Uninsurable health plan charge - repeal. (Repealed)
39-22-118
Grants for members of United States armed services - combat pay received during active duty in Operation Desert Storm - amount - applicability - repeal. (Repealed)
39-22-119
Expenses related to child and dependent care - refundable credit against state tax - tax preference performance statement - legislative declaration - definition - repeal.
39-22-119.5
Child care expenses tax credit - legislative declaration - definitions - repeal.
39-22-120
Legislative declaration - state sales tax refund - offset against state income tax. (Repealed)
39-22-120.5
Unrefunded excess revenues. (Repealed)
39-22-121
Credit for child care facilities - legislative declaration - definitions - repeal.
39-22-122
Long-term care insurance credit.
39-22-123
Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998.
39-22-123.5
Earned income tax credit - legislative declaration - repeal.
39-22-123.7
Earned income tax credit - pilot program - pre-populated tax return - rules - report - repeal.
39-22-124
Tax credit against state taxes - legislative declaration - hearings and appeals. (Repealed)
39-22-125
Credit for health benefit plans - definitions - mechanism to refund excess state revenues. (Repealed)
39-22-126
Credit for health care professionals practicing in rural health care professional shortage areas - legislative declaration - definitions. (Repealed)
39-22-127
Credit for providing foster care - refund of excess state revenues for fiscal years commencing on or after January 1, 2000 - legislative declaration. (Repealed)
39-22-128
Credit for income eligible to be deferred on sale of livestock due to weather-related conditions - repeal. (Repealed)
39-22-129
Child tax credit - legislative declaration - definitions - repeal.
39-22-130
Family affordability tax credit - tax preference performance statement - legislative declaration - definitions - repeal.