Colorado Statutes
§ 39-22-201 — Partners, not partnership, subject to tax
A partnership as such
shall not be subject to tax under this article. Persons carrying on business as
partners shall be liable for the tax and the alternative minimum tax under this
article only in their separate or individual capacities.
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Legislative History
Source: L. 64: R&RE, p. 766, � 1. C.R.S. 1963: � 138-1-25. L. 67: p. 849, � 1. L.
87: Entire section amended, p. 1437, � 3, 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 taxes