Colorado Statutes
§ 39-22-345 — Owner exclusion
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 taxes