Colorado Statutes
§ 39-22-345 — Owner exclusion
Colorado § 39-22-345
This text of Colorado § 39-22-345 (Owner exclusion) 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. § 39-22-345 (2026).
Text
The basis in the hands of an electing pass-through entity owner in the interest in the partnership or the stock or indebtedness
in the S corporation is determined as if the election under section 39-22-343 had
not been made.
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Legislative History
Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1803, � 1,
effective June 23. L. 2022: Entire section amended, (SB 22-124), ch. 164, p. 1020, �
4, effective May 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 § 39-22-345, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-22-345.