C.R.S. § 39-21-306 — CO Code / Title 39 / Article 21 / Part 3 / Section 39-21-306
39-21-306. State auditor report - federal tax law and changes that impact the state tax bas
Status: in_force

39-21-306. State auditor report - federal tax law and changes that impact the state tax base. (1) Annually, the state auditor shall study and evaluate impacts to the state's policy of using federal taxable income as the basis for Colorado taxable income. The evaluation must include a review of federal tax law, including changes, that may have a significant impact on the state's tax base or otherwise impact taxable income within the state.

(2) Notwithstanding sections 2-3-103 (2) and 24-1-136 (9), the state auditor shall present the findings made pursuant to subsection (1) of this section in the form of a report that must be posted on the general assembly's website and delivered to the joint budget committee and the finance committees of the senate and the house of representatives. The state auditor shall ensure that the first report is delivered no later than June 30, 2025, and shall ensure that subsequent reports are delivered no later than June 30 of each year thereafter.

(3) (a) Any records, information, or documentation generated pursuant to this section are work papers of the state auditor and shall be open to public inspection only upon approval of a majority of members of the legislative audit committee created in section 2-3-101. Only the specific work papers that the legislative audit committee votes to approve for disclosure shall be open to public inspection. Work papers that have not been specifically approved for disclosure by a majority vote of the legislative audit committee shall remain confidential. Under no circumstances shall the work papers be open to public inspection prior to a completed report being posted as specified in subsection (2) of this section.

(b) (I) The state auditor shall collaborate, at least annually, with the department regarding the department's knowledge or awareness of:

(A) Any expected impacts to the state's policy of using federal taxable income as the basis for Colorado taxable income; and

(B) Federal tax law changes that may have a significant impact on the state's tax base or otherwise impact taxable income within the state.

(II) As necessary to determine the impacts described in subsection (3)(b)(I) of this section, the department shall provide the state auditor with statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, to the extent authorized in section 39-21-113 (5), section 6103 (d)(1) of the federal "Internal Revenue Code of 1986", as amended, and the regulations and policies promulgated thereto.

(c) The state auditor's authority set forth in section 2-3-107 applies to the state auditor's report set forth in this section.
C.R.S. § 39-1-103.5 — CO Code / Title 39 / Article 1 / Section 39-1-103.5
39-1-103.5. Restrictions on information
Status: in_force

39-1-103.5. Restrictions on information. The state board of equalization or the administrator shall not require any person to furnish financial information concerning commercial or industrial property, except as to the value of the real property for rental purposes only. This section shall not apply to public utilities.
C.R.S. § 39-28-101 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-101
39-28-101. Definitions
Status: in_force

39-28-101. Definitions. As used in this article 28, unless the context otherwise requires:

(1) "Consumer" means any person, firm, limited liability company, partnership, or corporation who has title to or possession of cigarettes in storage for use or consumption in this state.

(1.3) "Delivery sale" means a sale of cigarettes to a consumer in this state when:

(a) The consumer submits an order for cigarettes to a delivery seller for sale by means other than an over-the-counter sale on the delivery seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and

(b) The cigarettes are delivered when the seller is not in the physical presence of the consumer when the consumer obtains possession of the cigarettes by use of a common carrier, private delivery service, mail, or any other means.

(1.7) "Delivery seller" means a person located outside of this state who makes delivery sales.

(2) "Department" means the department of revenue.

(2.5) "Master settlement agreement" shall have the same meaning as section 39-28-202 (5).

(2.7) "Modified risk tobacco product" means any tobacco product for which the secretary of the United States department of health and human services has issued an order authorizing the product to be commercially marketed as a modified risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor section.

(3) "Sale" or "resale" includes installment, credit, and conditional sales and means any exchange, barter, or transfer of title or possession, or both, for a consideration to any other person, firm, partnership, limited liability company, or corporation within this state. It includes:

(a) A gift by a person engaged in the business of selling cigarettes, for advertising, as a means of evading provisions of this article 28 or for any other purpose whatsoever; and

(b) Delivery sales.

(4) "Wholesaler" means any person, firm, limited liability company, partnership, or corporation who imports cigarettes into this state for sale or resale. The term also includes a delivery seller.

(5) "Wholesale subcontractor" means any person, firm, limited liability company, partnership, or corporation who purchases cigarettes from a wholesaler for resale to a retailer in this state.
C.R.S. § 39-20-101 — CO Code / Title 39 / Article 20 / Section 39-20-101
39-20-101. Not applicable to general or inheritance taxes
Status: in_force

39-20-101. Not applicable to general or inheritance taxes. The provisions of this article shall not apply to liens for general taxes or inheritance taxes.
C.R.S. § 39-22-510 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-510
39-22-510. State-employed chaplains - designation of rental allowance
Status: repealed

39-22-510. State-employed chaplains - designation of rental allowance. (Repealed)
C.R.S. § 39-1-121 — CO Code / Title 39 / Article 1 / Section 39-1-121
39-1-121. Expression of rate of property taxation in dollars per thousand dollars of valua
Status: in_force

39-1-121. Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions. (1) As used in this section, unless the context otherwise requires:

(a) "Communication" means any tax statement pursuant to section 39-10-103.

(b) "Mill" means the rate of property taxation equivalent to the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.

(c) "Valuation for assessment" means the actual value of any real or personal property multiplied by the assessment percentages specified in law.

(2) The general assembly hereby finds, determines, and declares that communications to taxpayers regarding the imposition of property taxes expressed in mills can be unduly confusing to the general public. The general assembly further finds, determines, and declares that, for the convenience of taxpayers and to assist citizens in better understanding the property taxation system, it is advantageous for governmental entities levying property taxes to inform taxpayers of such tax rates in terms of the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.

(3) In any communication to a taxpayer, any mill levy amounts stated shall be converted into the amount of dollars per one thousand dollars of valuation for assessment of taxable real or personal property.
C.R.S. § 39-26-701 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-701
39-26-701. Definitions
Status: in_force

39-26-701. Definitions. In addition to the definitions in section 39-26-102, as used in this part 7, unless the context otherwise requires:

(1) "Storage" or "storing" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.
C.R.S. § 39-22-609 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-609
39-22-609. Payment of tax - applicable when
Status: in_force

39-22-609. Payment of tax - applicable when. (1) All taxes imposed under the provisions of this article shall be paid on the fifteenth day of the fourth month following the close of the taxable year; but the executive director may grant any taxpayer, upon application therefor, an extension of time for the payment of the tax, or any portion thereof, with interest to be charged on the unpaid balance at a rate imposed under section 39-21-110.5 for the period of such extension. No extension of time shall be authorized for payment of amounts of tax due upon deficiency assessments, or on amended or delinquent returns.

(2) Payment of the estimated income tax or any installment thereof shall be considered payment on account of the income taxes imposed by this article.
C.R.S. § 39-26-722 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-722
39-26-722. Cleanrooms - definitions - repeal
Status: repealed

39-26-722. Cleanrooms - definitions - repeal. (Repealed)
C.R.S. § 39-23.5-111 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-111
39-23.5-111. Amended returns - final determination
Status: in_force

39-23.5-111. Amended returns - final determination. (1) If the person required to file files an amended federal return, he shall immediately file with the department an amended Colorado return and a true copy of the amended federal return. If the person required to file is required to pay an additional tax under this article pursuant to such amended return, he shall pay such additional tax, together with interest as provided in section 39-23.5-109, at the same time he files the amended return, subject, however, to any extension or installment election under section 39-23.5-108.

(2) Upon final determination or redetermination of the federal tax due in respect of any gross estate or generation-skipping transfer, the person required to file shall, within sixty days after such determination or redetermination, give written notice of it to the department, in such form as may be prescribed by regulation. If any additional tax is due under this article by reason of such determination or redetermination, the person required to file shall pay the same, together with interest as provided in section 39-23.5-109, at the same time he files such notice, subject, however, to any extension or installment election under section 39-23.5-108.
C.R.S. § 39-22-404 — CO Code / Title 39 / Article 22 / Part 4 / Section 39-22-404
39-22-404. Share of a nonresident estate, trust, or beneficiary in income from sources with
Status: in_force

39-22-404. Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado. (1) The share of a nonresident estate or trust under section 39-22-403 and the share of a nonresident beneficiary of any estate or trust under section 39-22-109 in estate or trust income, gain, loss, and deduction from sources within Colorado shall be determined as follows:

(a) There shall be determined the items of income, gain, loss, and deduction derived from sources within Colorado which enter into the definition of federal distributable net income of the estate or trust for the taxable year, including such items from another estate or trust of which the first estate or trust is a beneficiary. Such determination of source shall be made in accordance with the applicable rules of section 39-22-109 as in the case of a nonresident individual.

(b) There shall be added or subtracted the modifications described in section 39-22-104, to the extent relating to items of income, gain, loss, and deduction, derived from sources within Colorado, which enter into the definition of federal distributable net income, including such items from another estate or trust of which the first estate or trust is a beneficiary. No modification shall be made under this paragraph (b) which has the effect of duplicating an item already reflected in the definition of federal distributable net income.

(c) (I) The amounts determined under paragraphs (a) and (b) of this subsection (1) shall be allocated among the estate or trust and its beneficiaries, including, solely for the purpose of this allocation, resident beneficiaries, in proportion to their respective shares of federal distributable net income.

(II) The amounts so allocated shall have the same character under this article as for federal income tax purposes.

(2) (a) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary, including, solely for the purpose of this allocation, resident beneficiaries, in the net amount, determined under paragraphs (a) and (b) of subsection (1) of this section, shall be in proportion to his share of the estate or trust income for such year, under local law or the governing instrument which is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust.

(b) The executive director may, by regulation, establish such other method or methods of determining the respective shares of the beneficiaries and of the estate or trust in its income derived from sources within Colorado and in the modifications related thereto as may be appropriate and equitable. Such method may be used by the fiduciary in his discretion whenever the allocation of such respective shares under subsection (1) of this section or paragraph (a) of this subsection (2) would result in an inequity which is substantial both in amount and in relation to the total amount of the modifications referred to in paragraph (b) of subsection (1) of this section.
C.R.S. § 39-28.8-201 — CO Code / Title 39 / Article 28.8 / Part 2 / Section 39-28.8-201
39-28.8-201. Retail marijuana sales tax - administration - enforcement
Status: in_force

39-28.8-201. Retail marijuana sales tax - administration - enforcement. The tax imposed pursuant to this part 2 shall be administered and enforced in accordance with the provisions of article 21 of this title and part 1 of article 26 of this title, including, without limitation, any penalties for failure to make any return or to collect or pay any tax; except that, in the event of a conflict between the provisions of this part 2 and the provisions of article 21 of this title or part 1 of article 26 of this title, the provisions of this part 2 shall control.
C.R.S. § 39-22-608 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-608
39-22-608. Form, place, and date of filing return - extension - electronic filing
Status: in_force

39-22-608. Form, place, and date of filing return - extension - electronic filing. (1) All returns required by this article shall be made as nearly as practicable in the same form as the corresponding form of income tax return required by the United States.

(2) (a) Except as provided in subsection (2)(b) of this section, all returns required by section 39-22-601 must be filed in the office of the executive director on or before the fifteenth day of the fourth month following the close of the taxable year.

(b) For taxable years beginning on and after January 1, 2024, every C corporation subject to taxation under this article 22 shall file the return required by section 39-22-601 (2) in the office of the executive director on or before the fifteenth day of the fifth month following the close of the taxable year.

(c) The executive director may grant a reasonable extension of time for filing returns and for paying the tax pursuant to rules prescribed by the executive director.

(3) Residents who are traveling or temporarily residing outside the United States at the time provided in subsection (2) of this section shall be allowed an automatic extension to and including the fifteenth day of the sixth month following the close of the taxable year in which to file returns.

(4) Notwithstanding subsection (2) of this section, if the time for electronic filing of a federal income tax return pursuant to the internal revenue code is changed to a date later than the date specified in subsection (2) of this section, the executive director may adopt a rule changing the time for electronic filing of a return required by this article to the same date.
C.R.S. § 39-2-113 — CO Code / Title 39 / Article 2 / Section 39-2-113
39-2-113. Administrator may intervene
Status: in_force

39-2-113. Administrator may intervene. (1) The administrator is authorized to appear as a party in interest in any proceeding before a court or other tribunal in which:

(a) An abatement or refund of property taxes is sought; or

(b) A question bearing on a statewide assessment policy is raised.
C.R.S. § 39-6-116 — CO Code / Title 39 / Article 6 / Section 39-6-116
39-6-116. Nonproducing unpatented mining claims - definitions
Status: in_force

39-6-116. Nonproducing unpatented mining claims - definitions. "Unpatented mining claims", as used in section 3 (1)(b) of article X of the state constitution, includes mining claims located under the federal mining laws, 30 U.S.C. sec. 22 et seq., for which a patent has not been issued; and such term also includes leasehold interests in real property obtained under the federal "Mineral Lands Leasing Act of 1920", 30 U.S.C. sec. 181 et seq.
C.R.S. § 39-21-405 — CO Code / Title 39 / Article 21 / Part 4 / Section 39-21-405
39-21-405. Repeal of part
Status: repealed

39-21-405. Repeal of part. This part 4 is repealed, effective December 31, 2031.
C.R.S. § 39-1-114 — CO Code / Title 39 / Article 1 / Section 39-1-114
39-1-114. Who may administer oath
Status: in_force

39-1-114. Who may administer oath. Whenever any fact, matter, or thing is required by the provisions of articles 1 to 13 of this title to be verified by oath or affirmation, any assessor, treasurer, or county clerk and recorder, or a deputy of any of said officers may administer such oath or affirmation. The deputy need not certify the oath in the name of the principal.
C.R.S. § 39-3-107 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-107
39-3-107. Property - not-for-profit schools - exemption
Status: in_force

39-3-107. Property - not-for-profit schools - exemption. Property, real and personal, which is owned and used solely and exclusively for schools which are not held or conducted for private or corporate profit shall be exempt from the levy and collection of property tax. No requirement shall be imposed that use of property which is otherwise exempt pursuant to the provisions of this section shall benefit the people of Colorado in order to qualify for said exemption. Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.
C.R.S. § 39-21-120 — CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-120
39-21-120. Signature and filing alternatives for tax returns
Status: in_force

39-21-120. Signature and filing alternatives for tax returns. (1) The executive director may prescribe alternative methods for the making, filing, signing, subscribing, verifying, transmitting, receiving, or storing of returns or other documents pursuant to the statutory provisions of this article 21 and other articles referenced in this article 21. The executive director shall adopt rules as may be appropriate to define and implement acceptable alternatives for each article within the scope of this section.

(2) Any return or other document signed, subscribed, or verified under any method adopted under subsection (1) of this section shall be treated for all purposes, including penalties for perjury, in the same manner as if verified by signature.

(3) To enable alternative filing of tax returns, the executive director is hereby authorized to contract for communications services with governmental or private contractors. Such contractors shall be subject to the provisions of section 39-21-113 (4), and each contract entered into pursuant to this subsection (3) shall set forth the provisions of section 39-21-113 (4) and (6).
C.R.S. § 39-3-114.5 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-114.5
39-3-114.5. Charitable exemption - owner claiming federal tax credit - fee in lieu of school
Status: repealed

39-3-114.5. Charitable exemption - owner claiming federal tax credit - fee in lieu of school district tax. (Repealed)
C.R.S. § 39-12-107 — CO Code / Title 39 / Article 12 / Section 39-12-107
39-12-107. Fee for entering certificate
Status: repealed

39-12-107. Fee for entering certificate. (Repealed)
C.R.S. § 39-30.5-101 — CO Code / Title 39 / Article 30.5 / Section 39-30.5-101
39-30.5-101. Short title
Status: in_force

39-30.5-101. Short title. This article shall be known and may be cited as the "Rural Jump-start Zone Act".
C.R.S. § 39-5-122.7 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-122.7
39-5-122.7. Alternate protest and appeal procedure for specified counties
Status: in_force

39-5-122.7. Alternate protest and appeal procedure for specified counties. (1) The governing body of any county may, at the request of the assessor, elect to use an alternate protest and appeal procedure to determine objections and protests concerning valuations of taxable property. The election shall not be made unless the assessor has requested the use of the alternative protest and appeal procedure. The election shall be made on or before May 1 of each year and shall be effective for all objections and protests concerning valuations of taxable property for the year. The governing body of the county shall provide notice of the election to the board of assessment appeals and to the district court in such county.

(2) In the event that a county elects to follow an alternative protest and appeal procedure as authorized by subsection (1) of this section, the assessor shall issue any written determination regarding the objection and protest by the date specified in section 39-5-122 (2).

(3) For purposes of this section, "county" shall include a city and county.

(4) Notwithstanding subsection (1) of this section, beginning January 1, 2024, counties with a population greater than three hundred thousand, as determined pursuant to the most recently published population estimates from the state demographer appointed by the executive director of the department of local affairs, shall in any year of general reassessment of real property that is valued biennially by an assessor pursuant to section 39-1-104 (10.2) use an alternative protest and appeal procedure to determine objections and protests concerning valuations of taxable property. When following an alternative protest and appeal procedure pursuant to this subsection (4), the assessor shall issue any written determination regarding the objection and protest by the date specified in section 39-5-122 (2).
C.R.S. § 39-28.8-401 — CO Code / Title 39 / Article 28.8 / Part 4 / Section 39-28.8-401
39-28.8-401. Submission of ballot questions regarding imposition of retail marijuana sales an
Status: in_force

39-28.8-401. Submission of ballot questions regarding imposition of retail marijuana sales and excise tax. (1) The secretary of state shall submit a ballot question to a vote of the registered electors of the state of Colorado at the statewide election to be held in November 2013, for their approval or rejection. For purposes of title 1, C.R.S., the ballot question is a proposition. Each elector voting at said November election shall cast a vote as provided by law either "Yes/For" or "No/Against" on the proposition: "Shall state taxes be increased by $70,000,000 annually in the first full fiscal year and by such amounts as are raised annually thereafter by imposing an excise tax of 15% when unprocessed retail marijuana is first sold or transferred by a retail marijuana cultivation facility with the first $40,000,000 of tax revenues being used for public school capital construction as required by the state constitution, and by imposing an additional sales tax of 10% on the sale of retail marijuana and retail marijuana products with the tax revenues being used to fund the enforcement of regulations on the retail marijuana industry and other costs related to the implementation of the use and regulation of retail marijuana as approved by the voters, with the rate of either or both taxes being allowed to be decreased or increased without further voter approval so long as the rate of either tax does not exceed 15%, and with the resulting tax revenue being allowed to be collected and spent notwithstanding any limitations provided by law?"

(2) The votes cast for the adoption or rejection of the question submitted pursuant to subsection (1) of this section shall be canvassed and the result determined in the manner provided by law for the canvassing of votes for representatives in congress.
C.R.S. § 39-10-104 — CO Code / Title 39 / Article 10 / Section 39-10-104
39-10-104. Payment dates - optional payment dates - failure to pay - penalty - repeal
Status: repealed

39-10-104. Payment dates - optional payment dates - failure to pay - penalty - repeal. (Repealed)
C.R.S. § 39-23.5-114 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-114
39-23.5-114. Liability for payment
Status: in_force

39-23.5-114. Liability for payment. (1) The tax imposed by this article shall be paid by the person required to file. No person required to file shall be liable for a sum greater than the value of the property actually received by him.

(2) If the tax imposed by this article is not paid when due, the spouse, qualified heir, distributee, transferee, trustee (except the trustee of an employees' trust which meets the requirement of section 401 (a) of the internal revenue code), surviving tenant, person in possession of the property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary who receives, or has on the date of the decedent's death, property included in the gross estate or the generation-skipping transfer shall, to the extent of the value of such property for Colorado tax purposes, be personally liable for such tax. The personal liability imposed by this subsection (2) shall, with respect to estates of decedents dying or generation-skipping transfers occurring on or after July 1, 1980, not be valid as against any purchaser, mortgagee, pledgee, or transferee of, or a holder of a security interest in, such property if acquired by him for a full and adequate consideration in money or money's worth. A recorded instrument on which a state documentary fee is noted pursuant to section 39-13-103 shall be prima facie evidence that the transfer described in such instrument was for full and adequate consideration in money or money's worth.
C.R.S. § 39-11-131 — CO Code / Title 39 / Article 11 / Section 39-11-131
39-11-131. Notice of application for deed
Status: in_force

39-11-131. Notice of application for deed. Any number of tracts or parcels of land not exceeding twenty-five, whether contiguous or noncontiguous, or whether claimed or held under one or more titles or ownerships, or whether included in an irrigation district or not so included, and although tax liens for such tracts or parcels of land were separately sold at the tax sale or covered by more than one tax sale certificate, may be included and described in one notice of application for tax deed provided for in section 39-11-128. Such tracts or parcels, not exceeding twenty-five in number, may also be included and described in a single request for tax deed if such notice and the service thereof and such request are in conformity with section 39-11-128 in other respects. The name of the person in whose name the land for which a tax lien was sold was taxed or specially assessed for the year for which the tax lien was sold shall be prominently displayed in said notice at or near the beginning thereof and near or with a reference to the number of the tax sale certificate and the description of the land involved, sufficient to enable identification of the land with the name of the person assessed if all certificates so sought to be included in a single notice or request are held by but one person, or jointly held by more than one person.
C.R.S. § 39-27-305 — CO Code / Title 39 / Article 27 / Part 3 / Section 39-27-305
39-27-305. Credit for purchases
Status: in_force

39-27-305. Credit for purchases. Any licensee purchasing more tax-paid and fee-paid motor fuel in this state than the licensee uses in this state during the course of a reporting period shall be permitted a credit against future tax and fee liability for the excess tax-paid and fee-paid fuel purchased. Upon request, this credit may be refunded to the licensee by the department in accordance with the agreement.
C.R.S. § 39-22-5507 — CO Code / Title 39 / Article 22 / Part 55 / Section 39-22-5507
39-22-5507. Compliance monitoring
Status: in_force

39-22-5507. Compliance monitoring. The authority, in consultation with the department, shall monitor and oversee compliance with this part 55 and shall report specific occurrences of noncompliance to the department.
C.R.S. § 39-22-126 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-126
39-22-126. Credit for health care professionals practicing in rural health care professiona
Status: repealed

39-22-126. Credit for health care professionals practicing in rural health care professional shortage areas - legislative declaration - definitions. (Repealed)
C.R.S. § 39-22-342 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-342
39-22-342. Definitions
Status: in_force

39-22-342. Definitions. As used in this subpart 3, unless the context otherwise requires:

(1) "Electing pass-through entity" means, with respect to a taxable period, an S corporation or partnership that has made the election under section 39-22-343 with respect to the taxable period.

(2) "Electing pass-through entity owner" means, with respect to an S corporation, a shareholder of the S corporation and, with respect to a partnership, a partner in the partnership; except that a partner does not include a C corporation that is unitary with the partnership.

(3) "Income attributable to the state" means, with respect to an S corporation, the portion of the items of income, gain, loss, or deduction of the S corporation apportioned or allocated to this state in accordance with the provisions of section 39-22-321 (1) and (2), and, with respect to a partnership, the portion of the income, gain, loss, deduction, or credit of the partnership derived from sources within Colorado determined in accordance with the provisions of section 39-22-203.

(4) "Income not attributable to the state" means all items of income, gain, loss, or deduction of an electing pass-through entity other than income attributable to the state.

(5) "Resident electing pass-through entity owner" means an electing pass-through entity owner that is a resident of Colorado as defined in section 39-22-103 (6), (7), (8), (9), and (10).

(6) "Taxable period" means any taxable year or portion of a taxable year during which a corporation is an S corporation or a noncorporate entity is a partnership.
C.R.S. § 39-22-3003 — CO Code / Title 39 / Article 22 / Part 30 / Section 39-22-3003
39-22-3003. Repeal of part
Status: repealed

39-22-3003. Repeal of part. This part 30 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the military family relief fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a).
C.R.S. § 39-22-704 — CO Code / Title 39 / Article 22 / Part 7 / Section 39-22-704
39-22-704. Repeal of part
Status: repealed

39-22-704. Repeal of part. This part 7 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statues that the Colorado nongame conservation and wildlife restoration voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a).
C.R.S. § 39-7-102 — CO Code / Title 39 / Article 7 / Section 39-7-102
39-7-102. Valuation for assessment
Status: in_force

39-7-102. Valuation for assessment. (1) Except as provided in subsection (2) of this section, on the basis of the information contained in such statement, the assessor shall value such oil and gas leaseholds and lands for assessment, as real property, at an amount equal to eighty-seven and one-half percent of:

(a) The selling price of the oil or gas sold from each wellhead during the preceding calendar year, after excluding the selling price of all oil or gas delivered to the United States government or any agency thereof, the state of Colorado or any agency thereof, or any political subdivision of the state as royalty during the preceding calendar year;

(b) The selling price of oil or gas sold in the same field area for oil or gas transported from the premises which is not sold during the preceding calendar year, after excluding the selling price of all oil or gas delivered to the United States government or any agency thereof, the state of Colorado or any agency thereof, or any political subdivision of the state as royalty during the preceding calendar year.

(2) In order to promote the initiation or continuation of secondary recovery, tertiary recovery, or recycling projects which conserve and avoid waste of oil and gas, the assessor shall value oil and gas leaseholds and lands employing such projects for assessment as provided in subsection (1) of this section but at an amount equal to seventy-five percent of:

(a) The selling price of the oil or gas sold therefrom during the preceding calendar year, after excluding the selling price of all oil or gas delivered to the United States government or any agency thereof, the state of Colorado or any agency thereof, or any political subdivision of the state as royalty during the preceding calendar year;

(b) The selling price of oil or gas sold in the same field area for oil or gas transported from the premises which is not sold during the preceding calendar year, after excluding the selling price of all oil or gas delivered to the United States government or any agency thereof, the state of Colorado or any agency thereof, or any political subdivision of the state as royalty during the preceding calendar year.
C.R.S. § 39-28-114 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-114
39-28-114. Prohibited acts - penalties
Status: in_force

39-28-114. Prohibited acts - penalties. It is unlawful for any wholesaler to sell and distribute any cigarettes in this state without a license or without first affixing the stamp, imprint, or impression upon each package of cigarettes, as provided for in this article, or to willfully make any false or fraudulent return, or false statement on any return, or to willfully evade the payment of the tax, or any part thereof, as imposed by this article. Any wholesaler, or agent thereof, who willfully violates any provision of this article shall be punished as provided by section 39-21-118.
C.R.S. § 39-24-106 — CO Code / Title 39 / Article 24 / Section 39-24-106
39-24-106. Hearings
Status: in_force

39-24-106. Hearings. The board shall hold hearings at such times and places as it may determine upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence, and to examine and cross-examine witnesses.
C.R.S. § 39-3-125 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-125
39-3-125. Church property - used as residence - exemption - limitation
Status: repealed

39-3-125. Church property - used as residence - exemption - limitation. (Repealed)
C.R.S. § 39-11-132 — CO Code / Title 39 / Article 11 / Section 39-11-132
39-11-132. Prior notices or requests containing more than one parcel - validation
Status: repealed

39-11-132. Prior notices or requests containing more than one parcel - validation. (Repealed)