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Colorado Revised Statutes (C.R.S.)

Part 2

Partners and Partnerships

39-22-201Partners, not partnership, subject to tax.39-22-201.5Limited liability company members - subject to tax. (Repealed)39-22-202Resident partners - definition.39-22-202.5Resident members. (Repealed)39-22-203Nonresident partners.39-22-203.5Nonresident members. (Repealed)39-22-204Accounting periods and methods.39-22-204.5Accounting periods and methods - limited liability companies. (Repealed)39-22-205Limited liability company members. (Repealed)39-22-206Foreign source income of export taxpayers.