Colorado Statutes
§ 39-22-320 — Short title - citation
Colorado § 39-22-320
This text of Colorado § 39-22-320 (Short title - citation) 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. § 39-22-320 (2026).
Text
This subpart 2 shall be comprised of
sections 39-22-320 to 39-22-330 and may be cited as subpart 2. This subpart 2
shall be known and may be cited as the Colorado S Corporation Income Tax Act.
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Legislative History
Source: L. 92: Entire section added, p. 2260, � 1, 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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-22-320, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-22-320.