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Colorado Revised Statutes (C.R.S.)

Subpart 1

C Corporations

39-22-300.1Short title - citation.39-22-301Corporate tax imposed - repeal.39-22-302S corporations.39-22-303Dividends in a combined report - foreign source income - affiliated groups - definitions - rules - repeal.39-22-303.1Interstate banking or branching - nondiscriminatory tax treatment.39-22-303.5Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions.39-22-303.6Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions.39-22-303.7Sourcing of sales of mutual fund service corporations - definitions.39-22-303.9Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions.39-22-304Net income of corporation - legislative declaration - definitions - repeal.39-22-305Consolidated returns.39-22-306Accounting periods and methods.39-22-307Credit allowed for prior payment of impact assistance. (Repealed)39-22-308Credit allowed for purchase of Colorado coal.39-22-309Tax credit for investment in technologies for recycling plastics. (Repealed)39-22-310Legislative declaration - statutory interpretation and construction.