Colorado Statutes
§ 39-22-346 — Credit for tax paid in other states
Colorado § 39-22-346
This text of Colorado § 39-22-346 (Credit for tax paid in other states) 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. § 39-22-346 (2026).
Text
For purposes of the resident
pass-through entity owners, the credit allowed under section 39-22-108 is
calculated without regard to the credit allowed under section 39-22-347.
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Legislative History
Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1804, � 1,
effective June 23. L. 2022: Entire section amended, (SB 22-124), ch. 164, p. 1020, �
5, 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 § 39-22-346, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-22-346.