Colorado Statutes

§ 39-22-341 — Legislative declaration

Colorado·Title 39 Taxation·Art. Income Tax
The general assembly hereby finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations, and partnerships.

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Legislative History

Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1801, � 1, effective June 23.

Nearby Sections

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