Colorado Statutes
§ 39-22-327 — Distributions
Colorado § 39-22-327
This text of Colorado § 39-22-327 (Distributions) 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. § 39-22-327 (2026).
Text
A distribution made by an S corporation with
respect to its stock to a shareholder shall be taken into account by such
shareholder for the purposes of section 39-22-104 to the extent that the
distribution is determined to be taxable under the internal revenue code.
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Legislative History
Source: L. 92: Entire section added, p. 2262, � 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 § 39-22-327, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-22-327.