Colorado Statutes
§ 39-22-302 — S corporations
An S corporation shall not be subject to taxation
under this article.
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Legislative History
Source: L. 64: R&RE, p. 768, � 1. C.R.S. 1963: � 138-1-36. L. 92: Entire section
amended, p. 2265, � 3, effective April 16.
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