C.R.S. Section 39-22-303
Dividends in a combined report

  • foreign source income
  • affiliated groups
  • definitions

(1)

to (5)(Deleted by amendment, L. 2008, p. 955, § 7, effective January 1, 2009.)(6) In the case of two or more C corporations, whether domestic or foreign, owned or controlled directly or indirectly by the same interests, the executive director may, to avoid abuse, on a fair and impartial basis, distribute or allocate the gross income and deductions between or among such C corporations in order to clearly reflect income.
(7)(Deleted by amendment, L. 2008, p. 955, § 7, effective January 1, 2009.)(8)(a) Except as provided in subsection (8)(b) of this section, neither the taxpayer nor the executive director shall include in a combined report any C corporation that conducts business outside the United States if eighty percent or more of the C corporation’s property and payroll, as determined by factoring pursuant to section 24-60-1301, is assigned to locations outside the United States. For the purpose of this subsection (8), “United States” is restricted to the fifty states and the District of Columbia.

(b)

Intentionally left blank —Ed.

(I)

For tax years beginning on or after January 1, 2022, a taxpayer shall include in the combined group any member of an affiliated group of C corporations that is incorporated in a foreign jurisdiction for the purpose of tax avoidance.

(II)

A C corporation is presumptively incorporated in a foreign jurisdiction for the purpose of tax avoidance if it is incorporated in a listed jurisdiction. A C corporation is not incorporated in a foreign jurisdiction for the purpose of tax avoidance if the taxpayer proves to the satisfaction of the executive director that such corporation is incorporated in a listed jurisdiction for reasons that meet the economic substance doctrine described in section 7701 (o) of the internal revenue code.

(III)

For purposes of this subsection (8)(b), the term “C corporation” includes any business entity defined as a “corporation” under the internal revenue code and the rules and regulations promulgated pursuant thereto, regardless of whether such entity is subject to federal income tax. Any business entity included in a combined group under subsection (8)(b)(I) of this section is deemed to be a “C corporation” for purposes of this article 22, notwithstanding section 39-22-103 (2.5).

(9)

Dividends which a C corporation includable in a combined report receives from another C corporation also includable in the combined report shall be excluded from taxable income.

(10)

As used in this subsection (10), “foreign source income” means taxable income from sources without the United States, as used in section 862 of the internal revenue code. In apportioning and allocating income pursuant to section 39-22-303.5, 39-22-303.6, or 39-22-303.7, foreign source income shall be considered only to the extent provided in this subsection (10):

(a)

If, for federal income tax purposes, the taxpayer has elected to claim foreign taxes paid or accrued as a deduction, then all foreign source income minus such deduction shall be considered;

(b)

Intentionally left blank —Ed.

(I)

If, for federal income tax purposes, the taxpayer has elected to claim foreign taxes paid or accrued as a credit, then foreign source income shall be considered only to the extent that such income exceeds the exclusion provided by this paragraph (b).

(II)

For income tax years commencing prior to January 1, 2000, the amount to be excluded shall be determined by multiplying the foreign source income by a fraction, the numerator of which is the total of taxes paid or accrued to foreign countries and United States possessions by or on behalf of the C corporation pursuant to section 901 or 902 of the internal revenue code, deemed paid pursuant to section 902 or 960 of the internal revenue code for the tax year, or carried over or carried back to such tax year pursuant to section 904 (c) of the internal revenue code. The denominator of said fraction shall be forty-six percent of the foreign source income.

(III)

For income tax years commencing on or after January 1, 2000, the amount to be excluded shall be determined by multiplying the foreign source income by a fraction, the numerator of which is the total of taxes paid or accrued to foreign countries and United States possessions by or on behalf of the C corporation pursuant to section 901 or 902 of the internal revenue code, deemed paid pursuant to section 902 or 960 of the internal revenue code for the tax year, or carried over or carried back to such tax year pursuant to section 904 (c) of the internal revenue code. The denominator of said fraction shall be the same percentage as the effective federal corporate income tax rate multiplied by the foreign source income. As used in this subsection (10), “effective federal corporate income tax rate” means the taxpayer’s federal corporate income tax calculated in accordance with section 11 (a) and (b) of the internal revenue code for such tax year divided by the taxpayer’s federal taxable income.

(c)

Foreign source income from a foreign C corporation within an affiliated group of C corporations shall be determined without regard to section 882 (a)(2) of the internal revenue code.

(11)

Intentionally left blank —Ed.

(a)

In the case of an affiliated group of C corporations, the executive director may require, or the taxpayer may file, a combined report, but such report shall only include those members of an affiliated group of C corporations as to which any three of the following facts have been in existence in the tax year and the two preceding tax years:

(I)

Sales or leases by one affiliated C corporation to another affiliated C corporation constitute fifty percent or more of the gross operating receipts of the C corporation making the sales or leases; or, purchases or leases from one affiliated C corporation by another affiliated C corporation constitute fifty percent or more of the cost of goods sold or leased by the C corporation making the purchases or leases. This subparagraph (I) shall not apply to the following transactions between affiliated C corporations: The issuance of commercial paper or other debt obligations and the use of the proceeds therefrom to make loans or to purchase receivables between affiliated C corporations.

(II)

Five or more of the following services are provided by one or more affiliated C corporations for the benefit of another affiliated C corporation: Advertising and public relations services; accounting and bookkeeping services; legal services; personnel services; sales services; purchasing services; research and development services; insurance procurement and servicing exclusive of employee benefit programs; and employee benefit programs including pension, profit-sharing, and stock purchase plans. A service shall be deemed provided if fifty percent or more of the service is provided without provision for an “arm’s length charge” within the meaning of the United States treasury regulation 1.482-2 (b)(3).

(III)

Twenty percent or more of the long-term debt of one affiliated C corporation is owed to or guaranteed by another affiliated C corporation. For the purposes of this subparagraph (III), “long-term debt” means debt which becomes due more than one year after incurred.

(IV)

One affiliated C corporation substantially uses the patents, trademarks, service marks, logo-types, trade secrets, copyrights, or other proprietary materials owned by another affiliated C corporation.

(V)

Fifty percent or more of the members of the board of directors of one affiliated C corporation are members of the board of directors or are corporate officers of another affiliated C corporation.

(VI)

Twenty-five percent or more of the twenty highest-ranking officers of an affiliated C corporation are members of the board of directors or are corporate officers of another affiliated C corporation.

(b)

The net income of the affiliated C corporations which are to be included in a combined report shall be determined pursuant to the rules and regulations promulgated pursuant to section 1502 of the internal revenue code, as modified by section 39-22-304.

(c)

If an affiliated C corporation is included in a combined report, section 39-22-303.5, 39-22-303.6, or 39-22-303.7 shall be applied with the following modifications:

(I)

Intercompany transactions among the affiliated C corporations shall be excluded from the numerator and denominator of the apportionment calculation set forth in section 39-22-303.5, 39-22-303.6, or 39-22-303.7; and

(II)

Intentionally left blank —Ed.

(A)

For income tax years commencing before January 1, 2022, the numerator of the apportionment calculation set forth in section 39-22-303.5 or 39-22-303.6 shall be, to the extent applicable, the sum of the sales of those affiliated C corporations doing business in Colorado.

(B)

For income tax years commencing on or after January 1, 2022, the combined group apportionment factor is a fraction determined under section 39-22-303.6, as modified, if applicable, by section 39-22-303.7, where the numerator of the factor includes amounts sourced to the state, regardless of the separate entity to which those factors may be attributed, and the denominator of the factor includes amounts associated with the combined group’s business wherever located.

(d)

The executive director shall not require returns to be made on a consolidated basis, but an affiliated group of C corporations may elect to file a consolidated return as otherwise provided in this article.
(e)(Deleted by amendment, L. 2008, p. 955, § 7, effective January 1, 2009.)(f) For purposes of this section, any C corporation formed under the laws of any state or the United States with de minimis or no property and payroll, as determined by factoring pursuant to section 24-60-1301, shall be deemed to satisfy the requirements of subsection (11)(a) of this section. The department of revenue shall adopt rules to determine the manner in which the de minimis standard will be uniformly applied to taxpayers.

(g)

For the purpose of satisfying the requirements of subsections (11)(a)(I) to (11)(a)(IV) of this section, the activities of any entity formed under the laws of any state or the United States that is treated as a partnership pursuant to part 2 of this article 22, shall be treated as activities performed by the member of the affiliated group of C corporations that owns a portion of the entity if more than fifty percent of the entity’s ownership interest is held in the aggregate by one or more members of the affiliated group. If the entity is owned by more than one member of the affiliated group, the activities of the entity shall be treated as activities performed by each member that owns a portion of the entity.

(12)

As used in this section, unless the context otherwise requires:

(a)

“Affiliated group” means:

(I)

One or more includable C corporations connected directly or indirectly through stock ownership with a common parent C corporation that is an includable C corporation if:

(A)

Stock possessing more than fifty percent of the voting power of all classes of stock and more than fifty percent of each class of the nonvoting stock of each of the includable C corporations, except the common parent C corporation, is owned directly or indirectly by one or more of the other includable C corporations; and

(B)

The common parent C corporation owns directly or indirectly stock possessing more than fifty percent of the voting power of all classes of stock and more than fifty percent of each class of the nonvoting stock of at least one of the other includable C corporations.

(II)

As used in this subsection (12)(a), the term “stock” does not include nonvoting stock that is limited and preferred as to dividends, employer securities, within the meaning of section 409(1) of the internal revenue code, while such securities are held under a tax credit employee stock ownership plan, or qualifying employer securities, within the meaning of section 4975(e)(8) of the internal revenue code, while such securities are held under an employee stock ownership plan which meets the requirements of section 4975(e)(7) of the internal revenue code.

(b)

“Listed jurisdiction” means Andorra, Anguilla, Antigua and Barbuda, Aruba, the Bahamas, Bahrain, Barbados, Belize, Bermuda, Bonaire, British Virgin Islands, Cayman Islands, Cook Islands, Curaçao, Cyprus, Dominica, Gibraltar, Grenada, Guernsey-Sark-Alderney, Isle of Man, Jersey, Liberia, Luxembourg, Malta, Marshall Islands, Mauritius, Monaco, Montserrat, Nauru, Niue, Panama, Saba, Samoa, San Marino, Seychelles, Sint Eustatius, Sint Maarten, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Turks and Caicos Islands, U.S. Virgin Islands, and Vanuatu.

(c)

Repealed.

(13)

The executive director shall, within existing appropriations to the department of revenue, promulgate rules and regulations to apply and administer the provisions of this section. Such rules and regulations shall be available for public review and comment not later than July 1, 1990.
(14)(Deleted by amendment, L. 2008, p. 955, § 7, effective January 1, 2009.)(15) The department of revenue shall convene a stakeholder working group on or before September 1, 2019, to discuss tax policies and issues arising from the relevant statutory provisions governing combined tax reporting. The department shall include a report regarding the activities of the stakeholder working group in its presentation made pursuant to section 2-7-203.

Source: Section 39-22-303 — Dividends in a combined report - foreign source income - affiliated groups - definitions, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑22‑101
Short title
39‑22‑102
Legislative declaration
39‑22‑103
Definitions - construction of terms
39‑22‑104
Income tax imposed on individuals, estates, and trusts - single rate - report - legislative declaration - definitions - repeal
39‑22‑104.5
Pretax payments - catastrophic health insurance
39‑22‑104.6
Pretax payments - medical savings accounts
39‑22‑105
Alternative minimum tax
39‑22‑106
Colorado personal exemptions of a resident individual
39‑22‑107
Income tax filing status
39‑22‑107.5
Income tax filing status - innocent spouse relief
39‑22‑108
Credit for tax paid other states
39‑22‑108.5
Dual resident trusts - income tax calculation
39‑22‑109
Income of a nonresident individual for purposes of Colorado income tax
39‑22‑110
Apportionment of tax in the case of a part-year resident
39‑22‑110.5
Reacquisition of residency during active duty military service
39‑22‑111
Accounting periods and methods
39‑22‑112
Persons and organizations exempt from tax under this article
39‑22‑114.5
Tax credit for investment in technologies for recycling plastics - repeal
39‑22‑116
Tax tables for individuals
39‑22‑119
Expenses related to child care - credits against state tax
39‑22‑119.5
Child care expenses tax credit - legislative declaration - definitions
39‑22‑120
Legislative declaration - state sales tax refund - offset against state income tax
39‑22‑121
Credit for child care facilities - legislative declaration - definitions - repeal
39‑22‑122
Long-term care insurance credit
39‑22‑123
Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998
39‑22‑123.5
Earned income tax credit - not a refund of excess state revenues - trigger - legislative declaration - repeal
39‑22‑129
Child tax credit - legislative declaration - definitions - repeal
39‑22‑201
Partners, not partnership, subject to tax
39‑22‑202
Resident partners - definition
39‑22‑203
Nonresident partners
39‑22‑204
Accounting periods and methods
39‑22‑206
Foreign source income of export taxpayers
39‑22‑300.1
Short title - citation
39‑22‑301
Corporate tax imposed - repeal
39‑22‑302
S corporations
39‑22‑303
Dividends in a combined report - foreign source income - affiliated groups - definitions
39‑22‑303.1
Interstate banking or branching - nondiscriminatory tax treatment
39‑22‑303.5
Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions
39‑22‑303.6
Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions
39‑22‑303.7
Sourcing of sales of mutual fund service corporations - definitions
39‑22‑303.9
Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions
39‑22‑304
Net income of corporation - legislative declaration - definitions - repeal
39‑22‑305
Consolidated returns
39‑22‑306
Accounting periods and methods
39‑22‑308
Credit allowed for purchase of Colorado coal
39‑22‑310
Legislative declaration - statutory interpretation and construction
39‑22‑320
Short title - citation
39‑22‑321
Definitions
39‑22‑322
Taxation of an S corporation and its shareholders
39‑22‑323
Modification and characterization of income
39‑22‑324
Basis and adjustments
39‑22‑325
Carryforwards and carrybacks - loss limitation
39‑22‑326
Part-year residence
39‑22‑327
Distributions
39‑22‑328
Returns - repeal
39‑22‑329
Tax credits
39‑22‑330
Uniformity of application and construction
39‑22‑340
Short title - citation
39‑22‑341
Legislative declaration
39‑22‑342
Definitions
39‑22‑343
Election
39‑22‑344
Imposition of tax
39‑22‑345
Owner exclusion
39‑22‑346
Credit for tax paid in other states
39‑22‑347
Credit for electing pass-through entity owner - tax preference performance statement - legislative declaration
39‑22‑401
Income of a resident estate or trust for purposes of Colorado income tax
39‑22‑402
Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments
39‑22‑403
Income of a nonresident estate or trust subject to income tax
39‑22‑404
Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado
39‑22‑407
Accounting periods and methods
39‑22‑501
Taxation of regulated investment companies
39‑22‑503
Taxation of real estate investment trusts - definitions
39‑22‑504
Net operating losses
39‑22‑504.5
Short title
39‑22‑504.6
Definitions
39‑22‑504.7
Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability
39‑22‑507.5
Credits against tax - investment in certain property - repeal
39‑22‑507.6
Credits against corporate tax - investment in certain property - repeal
39‑22‑509
Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repeal
39‑22‑514
Tax credit for qualified costs incurred in preservation of historic properties
39‑22‑514.5
Tax credit for qualified costs incurred in preservation of historic structures - short title - definitions
39‑22‑516.7
Tax credit for innovative motor vehicles - tax preference performance statement - definitions - repeal
39‑22‑516.8
Tax credit for innovative trucks - tax preference performance statement - definitions - repeal
39‑22‑517
Tax credit for child care center investments
39‑22‑518
Tax modification for net capital gains - definitions - repeal
39‑22‑520
Credit against tax - investment in school-to-career program - definitions
39‑22‑521
Credits against tax - employer expenses - public assistance recipients
39‑22‑522
Credit against tax - conservation easements - definition
39‑22‑522.5
Conservation easement tax credits - dispute resolution - legislative declaration
39‑22‑526
Credit for environmental remediation of contaminated land - legislative declaration - definition - repeal
39‑22‑529
Business expense deduction - labor services - unauthorized alien - definitions
39‑22‑531
Colorado job growth incentive tax credit - rules - definitions - repeal
39‑22‑532
Advanced industry investment tax credit - definitions
39‑22‑533
Instream flow incentive tax credit for water rights holders - rules - definitions - repeal
39‑22‑535
Credit for purchase of uniquely valuable motor vehicle registration numbers
39‑22‑536
Credit for food contributed to hunger-relief charitable organizations - definitions - repeal
39‑22‑537.5
Credit for personal property taxes paid - legislative declaration - definitions - repeal
39‑22‑538
Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitions
39‑22‑539
Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal
39‑22‑540
Credit - organ donor - leave of absence period - legislative declaration - definitions
39‑22‑541
Credit for retrofitting a residence to increase a residence’s visitability - tax preference performance statement - legislative declaration - definitions - repeal
39‑22‑542
Tax credit for conversion costs for employee business ownership - definitions - declaration - repeal
39‑22‑543
Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repeal
39‑22‑544
Credit against tax - qualifying seniors - creation - legislative declaration - definitions
39‑22‑545
Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repeal
39‑22‑546
Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal
39‑22‑547
Early childhood educator income tax credit - tax preference performance statement - legislative declaration - definitions - repeal
39‑22‑548
Colorado homeless contribution tax credit - legislative declaration - definitions - repeal
39‑22‑549
Credit against tax - small food business recovery and resilience grant program equipment - community food consortium duties and responsibilities - tax preference performance statement - legislative declaration - definitions - repeal
39‑22‑550
Tax credit for reducing emissions from certain lawn equipment - tax preference performance statement - legislative declaration - definitions - report - repeal
39‑22‑551
Industrial clean energy tax credit - tax preference performance statement - definitions - report - repeal
39‑22‑552
Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - definitions - repeal
39‑22‑553
Geothermal electricity generation production tax credit - tax preference performance statement - definitions - repeal
39‑22‑554
Heat pump technology and thermal energy network tax credit - tax preference performance statement - definitions - repeal
39‑22‑555
Electric bicycle tax credit - tax preference performance statement - definitions - repeal
39‑22‑556
Tax credit for sustainable aviation fuel production facility - tax preference performance statement - definitions - repeal
39‑22‑557
Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal
39‑22‑558
Tax credit for employer’s contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions
39‑22‑559
Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal
39‑22‑601
Returns - repeal
39‑22‑601.5
Reporting federal adjustments - definitions
39‑22‑602
Failure to make return - director may make
39‑22‑603
Returns not made under oath
39‑22‑603.5
Frivolous returns
39‑22‑604
Withholding tax - requirement to withhold - tax lien - exemption from lien - annual statement - notice - definitions
39‑22‑604.3
Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal
39‑22‑604.5
Withholding tax - transfers of Colorado real property - nonresident transferors
39‑22‑605
Failure by individual to pay estimated income tax
39‑22‑606
Failure by corporation to pay estimated income tax
39‑22‑607
Estimated tax deposited with treasurer
39‑22‑608
Form, place, and date of filing return - extension - electronic filing
39‑22‑609
Payment of tax - applicable when
39‑22‑610
Relief for members of the armed forces of the United States - when
39‑22‑611
Property exempt from ad valorem taxes
39‑22‑621
Interest and penalties
39‑22‑622
Refunds
39‑22‑623
Disposition of collections - definition
39‑22‑624
Prior rights and liabilities not affected
39‑22‑625
Application of article - effective date
39‑22‑626
Applicability of amendments to this article to income tax years
39‑22‑627
Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director
39‑22‑628
Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition
39‑22‑629
Advance payments of income tax credits - definitions
39‑22‑651
Short title - citation
39‑22‑652
Definitions
39‑22‑653
Taxpayer disclosure of reportable or listed transactions
39‑22‑654
Additional listed transactions - report
39‑22‑655
Penalty for failure to disclose a reportable or listed transaction
39‑22‑656
Material advisor - disclosure of reportable or listed transactions
39‑22‑657
Material advisor - maintenance of list
39‑22‑658
Material advisor - penalties
39‑22‑659
Waiver, reduction, or compromise of penalty for reasonable cause
39‑22‑701
Legislative declaration
39‑22‑702
Voluntary contribution designation - procedure
39‑22‑703
Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfer
39‑22‑704
Repeal of part
39‑22‑801
Voluntary contribution designation - procedure
39‑22‑802
Contributions credited to Colorado domestic abuse program fund - creation - appropriation
39‑22‑803
Repeal of part
39‑22‑1001
Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programs
39‑22‑1301
Voluntary contribution designation - procedure
39‑22‑1302
Contributions credited to homeless prevention activities program fund - creation - appropriation
39‑22‑1801
Legislative declaration
39‑22‑1802
Voluntary contribution designation - procedure - effective date
39‑22‑1803
Contributions credited to the Special Olympics Colorado fund - creation - appropriation
39‑22‑1804
Repeal of part
39‑22‑1901
Legislative declaration
39‑22‑1902
Voluntary contribution designation - procedure
39‑22‑1903
Contributions credited to the fund - appropriation
39‑22‑2001
Legislative declaration - revenues exceeding TABOR limit - sales tax refund
39‑22‑2002
Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director - repeal
39‑22‑2003
State sales tax refund - offset against state income tax - qualified individuals
39‑22‑2004
Temporary refund of excess state revenues from all sources - definitions - repeal
39‑22‑2005
Refund of excess state revenues from all sources - definitions - repeal
39‑22‑2101
Definitions
39‑22‑2102
Credit against tax - affordable housing developments - legislative declaration
39‑22‑2103
Recapture
39‑22‑2104
Filing requirements
39‑22‑2105
Parallel credits - insurance premium taxes
39‑22‑2106
Rules
39‑22‑2107
Compliance monitoring
39‑22‑2108
Report to the general assembly
39‑22‑2201
Voluntary contribution designation - procedure
39‑22‑2202
Contributions credited to the fund - administration - transfer
39‑22‑2203
Repeal of part
39‑22‑2401
Legislative declaration
39‑22‑2402
Voluntary contribution designation - procedure
39‑22‑2403
Contributions credited to Colorado healthy rivers fund - creation - appropriation
39‑22‑2404
Repeal of part
39‑22‑2901
Voluntary contribution designation - procedure
39‑22‑2902
Contributions credited to the Alzheimer’s Association fund - creation - appropriation
39‑22‑2903
Repeal of part
39‑22‑3001
Voluntary contribution designation - procedure
39‑22‑3002
Contributions credited to the military family relief fund - appropriation
39‑22‑3003
Repeal of part
39‑22‑3301
Legislative declaration
39‑22‑3302
Voluntary contribution designation - procedure
39‑22‑3303
Contributions credited to the Colorado cancer fund - creation - appropriation
39‑22‑3304
Repeal of part
39‑22‑3601
Legislative declaration
39‑22‑3602
Voluntary contribution designation - procedure
39‑22‑3603
Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriation
39‑22‑3604
Repeal of part
39‑22‑3801
Legislative declaration
39‑22‑3802
Voluntary contribution designation - procedure
39‑22‑3803
Contributions credited to the unwanted horse fund - creation - appropriation
39‑22‑3804
Repeal of part
39‑22‑4301
Legislative declaration
39‑22‑4302
Voluntary contribution designation - procedure - effective date
39‑22‑4303
Contributions credited to the American Red Cross Colorado disaster response, readiness, and preparedness fund - creation - appropriation
39‑22‑4304
Repeal of part
39‑22‑4401
Legislative declaration
39‑22‑4402
Voluntary contribution designation - procedure - effective date
39‑22‑4403
Contributions credited to the Colorado for Healthy Landscapes fund - creation - appropriation
39‑22‑4404
Repeal of part
39‑22‑4501
Legislative declaration
39‑22‑4502
Voluntary contribution designation - procedure - effective date
39‑22‑4503
Contributions credited to the Habitat for Humanity of Colorado fund - creation - appropriation
39‑22‑4504
Repeal of part
39‑22‑4601
Legislative declaration
39‑22‑4602
Voluntary contribution designation - procedure - effective date
39‑22‑4603
Contributions credited to the Colorado Youth Conservation Corps fund - creation - appropriation
39‑22‑4604
Repeal of part
39‑22‑4701
Short title
39‑22‑4702
Legislative declaration
39‑22‑4703
Definitions
39‑22‑4704
First-time home buyer savings account
39‑22‑4705
Eligible expenses - penalties for other uses
39‑22‑4706
Forms
39‑22‑4707
Financial institutions
39‑22‑4801
Legislative declaration
39‑22‑4802
Voluntary contribution designation - procedure - effective date
39‑22‑4803
Contributions credited to the Urban Peak Housing and Support Services for Youth Experiencing Homelessness fund - creation - appropriation
39‑22‑4804
Repeal of part
39‑22‑4901
Legislative declaration
39‑22‑4902
Voluntary contribution designation - procedure - effective date
39‑22‑4903
Contributions credited to the family caregiver support fund - creation - appropriation
39‑22‑4904
Repeal of part
39‑22‑5001
Legislative declaration
39‑22‑5002
Voluntary contribution designation - procedure - effective date
39‑22‑5003
Contributions credited to the Young Americans Center for Financial Education fund - creation - appropriation
39‑22‑5004
Repeal of part
39‑22‑5101
Legislative declaration
39‑22‑5102
Voluntary contribution designation - procedure - effective date
39‑22‑5103
List of eligible charitable organizations
39‑22‑5104
Contributions credited to the donate to a Colorado nonprofit fund - creation - appropriation - distribution
39‑22‑5105
Initial funding
39‑22‑5201
Definitions
39‑22‑5202
Uninsured designation - required forms - rules
39‑22‑5301
Legislative declaration
39‑22‑5302
Voluntary contribution designation - procedure - effective date
39‑22‑5303
Contributions credited to Feeding Colorado fund - creation - appropriation
39‑22‑5304
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-22-303’s source at colorado​.gov