C.R.S. Section 11-30-123
Taxation

11‑30‑101
Definitions - organization - charter - investigation 11‑30‑101.7
Hearing procedures for community field of membership credit unions 11‑30‑102
Bylaws of credit unions 11‑30‑103
Membership 11‑30‑104
Powers 11‑30‑105
Exclusive right to use “credit union” in title - penalty 11‑30‑106
Examinations - reports - powers of commissioner - rules - penalty 11‑30‑106.5
Assessment of civil money penalties 11‑30‑107
Fiscal year - meetings 11‑30‑108
Elections 11‑30‑109
Directors and officers - compensation 11‑30‑110
Credit committee - credit officer 11‑30‑111
Supervisory committee 11‑30‑112
Capital 11‑30‑113
Minors 11‑30‑115
Power to borrow and loan money 11‑30‑116
Loans 11‑30‑117
Reserves 11‑30‑117.5
Share insurance required - confidentiality 11‑30‑118
Dividends 11‑30‑119
Expulsion or withdrawal of members 11‑30‑120
Suspension - liquidation - procedures 11‑30‑120.5
Conversion - state to federal credit union - federal to state credit union 11‑30‑121
Change in place of business 11‑30‑122
Merger 11‑30‑123
Taxation 11‑30‑124
Transfer of functions - conforming of statutes 11‑30‑125
Notice of branch opening and closing 11‑30‑126
Trust account - limited documentation required - certificate of trust