Colorado § 39-22-110 Apportionment of tax in the case of a part-year resident

Colorado Statutes

§ 39-22-110 — Apportionment of tax in the case of a part-year resident

Colorado § 39-22-110

Title 39Taxation

Art.Income Tax

This text of Colorado § 39-22-110 (Apportionment of tax in the case of a part-year resident) 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. § 39-22-110 (2026).

Text

(1)In the case of an individual who is a resident of Colorado for part of his taxable year, the tax imposed by section 39-22-104 shall be apportioned in the ratio of that part of his federal adjusted gross income which relates to the period of the year he was a Colorado resident to his total federal adjusted gross income, both modified as provided in section 39-22-104.

(2)A taxpayer filing a part-year resident return shall also file as a nonresident on the same return as provided in section 39-22-109 for the remaining portion of his federal taxable year in the event the taxpayer has income within such remaining portion derived from sources within Colorado, as defined in section 39-22-109 (2).

(3)Repealed.

(4)In determining apportioned federal adjusted gross income which rela

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(1) In
the case of an individual who is a resident of Colorado for part of his taxable year,
the tax imposed by section 39-22-104 shall be apportioned in the ratio of that part
of his federal adjusted gross income which relates to the period of the year he was
a Colorado resident to his total federal adjusted gross income, both modified as
provided in section 39-22-104.

(2) A taxpayer filing a part-year resident return shall also file as a
nonresident on the same return as provided in section 39-22-109 for the remaining
portion of his federal taxable year in the event the taxpayer has income within such
remaining portion derived from sources within Colorado, as defined in section 39-22-109 (2).

(3) Repealed.

(4) In determining apportioned federal adjusted gross income which relates
to the period of the year a part-year resident was a resident as required in
subsection (1) of this section, S corporation income shall be apportioned as provided
in section 39-22-326.

Legislative History

Source: L. 87: Entire part R&RE, p. 1432, � 2, effective June 22. L. 88: (1) R&RE and (3) repealed, pp. 1314, 1317, �� 6, 17, effective May 29. L. 92: (4) added, p. 2266, � 5, effective April 16.