Colorado Statutes
§ 39-22-107.5 — Income tax filing status - innocent spouse relief
Colorado § 39-22-107.5
This text of Colorado § 39-22-107.5 (Income tax filing status - innocent spouse relief) 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. § 39-22-107.5 (2026).
Text
In any case
in which a taxpayer has been granted relief under section 6015 of the internal
revenue code, such taxpayer shall also be granted comparable relief from joint and
several liability for the tax imposed under this article and any interest, penalties,
and other amounts related to such tax.
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Legislative History
Source: L. 2001: Entire section added, p. 37, � 1, effective August 8.
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 § 39-22-107.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-22-107.5.