Colorado Statutes
§ 8-13.3-517 — Income tax
Colorado § 8-13.3-517
This text of Colorado § 8-13.3-517 (Income tax) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 8-13.3-517 (2026).
Text
(1)If the internal revenue service determines that
family and medical leave insurance benefits under this part 5 are subject to federal
income tax, the division or a private plan approved under section 8-13.3-521 shall
inform an individual filing a new claim for family and medical leave insurance
benefits, at the time of filing such claim, that:
(a)The internal revenue service has determined that benefits are subject to
federal income tax; and
(b)Requirements exist pertaining to estimated tax payments.
(2)Benefits received pursuant to this part 5 are not subject to state income
tax.
(3)The director, in consultation with the department of revenue, shall issue
rules regarding tax treatment and related procedures regarding family and medical
leave insurance benefits, as well
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Legislative History
Source: Initiated 2020: Entire part added, Proposition 118, L. 2021, p. 4239,
effective upon proclamation of the Governor, December 31, 2020.
Nearby Sections
15
§ 8-1-101
Definitions§ 8-1-104
Director - seal§ 8-1-105
Offices and supplies§ 8-1-106
Records - sessions§ 8-1-118
Rules of evidence - procedureCite This Page — Counsel Stack
Bluebook (online)
Colorado § 8-13.3-517, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/08/8-13.3-517.