Colorado Statutes
§ 39-22-107 — Income tax filing status
Colorado § 39-22-107
This text of Colorado § 39-22-107 (Income tax filing status) 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. § 39-22-107 (2026).
Text
(1)If the federal taxable income of two
taxpayers may legally be determined on a joint federal return but actually is
determined on separate federal returns, such income for purposes of the Colorado
income tax shall be separately determined.
(2)If the federal taxable income of two taxpayers is determined on a joint
federal return, their tax shall be determined on their joint federal taxable income.
(3)Repealed.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Source: L. 87: Entire part R&RE, p. 1430, � 2, effective June 22. L. 88: (3)
repealed, p. 1317, � 17, effective May 29. L. 2014: (1) and (2) amended, (SB 14-019),
ch. 10, p. 98, � 3, effective February 27.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-22-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-22-107.