Colorado Statutes
§ 39-22-111 — Accounting periods and methods
Colorado § 39-22-111
This text of Colorado § 39-22-111 (Accounting periods and methods) 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. § 39-22-111 (2026).
Text
(1)The taxpayer's taxable
year under this article shall be the same as his taxable year for federal income tax
purposes.
(2)If a taxpayer's taxable year is changed for federal income tax purposes,
his taxable year for purposes of this article shall be similarly changed.
(3)The taxpayer's method of accounting under this article shall be the same
as his method of accounting for federal income tax purposes.
(4)If a taxpayer's method of accounting is changed for federal income tax
purposes, his method of accounting for purposes of this article shall be similarly
changed.
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Legislative History
Source: L. 87: Entire part R&RE, p. 1432, � 2, effective June 22.
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 § 39-22-111, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-22-111.