C.R.S. Section 39-22-303.5
Single-factor apportionment of business income

  • allocation of nonbusiness income
  • rules
  • definitions

(1)

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

(a)

“Business income” means the net income of the taxpayer arising from the transactions and activity in the regular course of a taxpayer’s trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer’s regular trade or business operations. For purposes of administration of this section, the income of the taxpayer is business income unless clearly classifiable as nonbusiness income.

(b)

“Commercial domicile” means the principal place from which the trade or business of the taxpayer is directed or managed.

(c)

“Nonbusiness income” means all income other than business income.

(d)

“Sales” means all gross receipts of the taxpayer not allocated under subsection (5) of this section and not otherwise excluded from the calculation of net income; except that, for the sale of intangible property, “sales” means the gain from the sale and not the gross receipts.

(e)

“State” means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.

(f)

“Taxpayer” means a C corporation or any nonresident individual, nonresident partner, or S corporation that is permitted or required pursuant to another provision of law to apportion and allocate revenue pursuant to this section.

(2)

Intentionally left blank —Ed.

(a)

For income tax years commencing prior to January 1, 2009, a taxpayer shall apportion and allocate income pursuant to section 24-60-1301, C.R.S., or apportion income pursuant to section 39-22-303, as those sections existed immediately prior to January 1, 2009.

(b)

For income tax years commencing on or after January 1, 2009, but prior to January 1, 2019, a taxpayer shall apportion and allocate the taxpayer’s entire net income as provided in this section.

(3)

Intentionally left blank —Ed.

(a)

If a taxpayer has no income from business activity outside of Colorado, the taxpayer’s entire net income shall be allocated to Colorado.

(b)

A taxpayer having income from business activity that is taxable both within and without Colorado shall apportion and allocate the taxpayer’s net income as provided in this section.

(c)

For purposes of apportionment and allocation of income under this section, a taxpayer is taxable in another state if:

(I)

In that state, the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, a corporate stock tax, or any similar tax; or

(II)

That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state subjects the taxpayer to such tax.

(4)

Intentionally left blank —Ed.

(a)

A taxpayer’s business income shall be apportioned to Colorado by multiplying such business income by a fraction, the numerator of which is the total sales of the taxpayer in Colorado during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period.

(b)

Sales of tangible personal property, including gross receipts from leases and other uses of tangible personal property, are in Colorado if:

(I)

The property is delivered or shipped to a purchaser in Colorado regardless of the f.o.b. point or other conditions of the sale; or

(II)

The property is shipped from an office, store, warehouse, factory, or other place of storage in Colorado and the taxpayer is not taxable in the state to which the property is shipped.

(c)

Sales, other than sales of tangible personal property, are in Colorado as follows:

(I)

Revenue from services rendered in Colorado;

(II)

Rents and royalties from real property located in Colorado;

(III)

Gross proceeds from the sale of real property located in Colorado;

(IV)

Interest and dividend income to the extent included in taxable income, if the taxpayer’s commercial domicile is in Colorado;

(V)

Gain from the sale of intangible property if the taxpayer’s commercial domicile is in Colorado;

(VI)

Patent and copyright royalties, if and to the extent that:

(A)

The patent or copyright is utilized by the payer in Colorado; or

(B)

The patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer’s commercial domicile is in Colorado; and

(VII)

Revenue from the performance of purely personal services, if the income-producing activity is performed in Colorado.

(d)

Notwithstanding any other provision of this subsection (4), in apportioning the income of a taxpayer engaged in the business of publishing magazines or periodicals either through print or electronic media, sales related to advertising in magazines or periodicals shall be part of the taxpayer’s total sales in Colorado only to the extent that such magazines or periodicals are delivered within Colorado. The determination of the extent to which magazines or periodicals are delivered within Colorado shall be based upon the ratio that the delivery of magazines or periodicals by such taxpayer or tax-reporting entity in Colorado bears to the total delivery of magazines and periodicals by such taxpayer or tax-reporting entity.

(e)

Notwithstanding any other provision of law, no foreign source income that is included in taxable income shall be included as sales of the taxpayer in Colorado for purposes of apportioning business income pursuant to this subsection (4).

(f)

For purposes of subparagraph (VI) of paragraph (c) of this subsection (4) and paragraph (g) of subsection (5) of this section:

(I)

A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of the receipts from the patent royalties cannot be reasonably assigned to states or if the accounting procedures do not reflect the states of utilization, the patent is utilized in the state in which the taxpayer’s commercial domicile is located.

(II)

A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties cannot be reasonably assigned to states or if the accounting procedures do not reflect the states of utilization, the copyright is utilized in the state in which the taxpayer’s commercial domicile is located.

(5)

A taxpayer’s rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or other income, to the extent that they constitute nonbusiness income, shall be allocated as follows:

(a)

Net rents and royalties from real property located in Colorado shall be allocated to Colorado;

(b)

Intentionally left blank —Ed.

(I)

Net rents and royalties from tangible personal property shall be allocated to Colorado:

(A)

If and to the extent that the property is utilized in Colorado; or

(B)

In their entirety if the taxpayer’s commercial domicile is in Colorado and the taxpayer is not organized under the laws of, or taxable in, the state in which the property is utilized.

(II)

For purposes of this paragraph (b), the extent of utilization of tangible personal property in Colorado shall be determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in Colorado during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property shall be utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.

(c)

Capital gains and losses from sales of real property located in Colorado shall be allocated to Colorado;

(d)

Capital gains and losses from sales of tangible personal property shall be allocated to Colorado if:

(I)

The property had a situs in Colorado at the time of the sale; or

(II)

The taxpayer’s commercial domicile is in Colorado and the taxpayer is not taxable in the state in which the property had a situs;

(e)

Capital gains and losses from sales of intangible property shall be allocated to Colorado if the taxpayer’s commercial domicile is in Colorado;

(f)

Interest and dividends shall be allocated to Colorado if the taxpayer’s commercial domicile is in Colorado;

(g)

Patent and copyright royalties shall be allocated to Colorado if and to the extent that:

(I)

The patent or copyright is utilized by the payer in Colorado; or

(II)

The patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer’s commercial domicile is in Colorado; and

(h)

Nonbusiness income that is not otherwise allocated pursuant to this subsection (5) shall be allocated pursuant to subsection (7) of this section.

(6)

Notwithstanding any other provision of this section, for each taxable year commencing on or after January 1, 2009, but prior to January 1, 2019, a taxpayer may elect to treat all income as business income. This election shall be made in accordance with rules adopted by the department of revenue and shall be made by the extended due date of the tax return. Once made, the election shall be irrevocable for such tax year.

(7)

Intentionally left blank —Ed.

(a)

In the case of certain industries where unusual factual situations produce inequitable results under the apportionment and allocation provisions of this section, the executive director shall promulgate rules for determining the apportionment and allocation factors for each such industry, but such rules shall be applied uniformly.

(b)

If the apportionment and allocation provisions of this section do not fairly represent the extent of the taxpayer’s activities in Colorado, the taxpayer may petition for, or the executive director may require, with respect to all or any part of the taxpayer’s business activities, if reasonable:

(I)

Separate accounting;

(II)

The inclusion of one or more additional factors that will fairly represent the taxpayer’s business activity in Colorado; or

(III)

The employment of any other method to effectuate an equitable apportionment or allocation of the taxpayer’s income, fairly calculated to determine the net income derived from or attributable to sources in Colorado.

(c)

If the executive director requires the taxpayer to change its present method of reporting, the executive director shall notify the taxpayer in writing of the reason for the required change. The notice shall be made by first-class mail as set forth in section 39-21-105.5 and shall be sufficiently particular to give the taxpayer adequate information as to the reasons for the change so that the taxpayer may frame an answer for and defend its present method of reporting if it decides to appeal.

(d)

The department of revenue, from time to time, shall publish all rulings of general public interest with respect to any application of the provisions of this subsection (7).

(e)

If requested by the director of research of the legislative council, the executive director shall require taxpayers to provide additional information related to apportionment and allocation of income to support an income tax return for the purpose of providing such information to legislative council staff to improve the accuracy of fiscal notes and reports to the legislature. The executive director shall aggregate such additional information so as to preserve the confidentiality of the taxpayer’s information and comply with section 39-21-113.

(8)

A bank, savings and loan, credit union, or other taxpayer making or purchasing loans whose only business activity within Colorado is the ownership of property acquired through the process of foreclosure, or was obtained through a procedure exercised in lieu of the entity exercising its right to foreclose, which property is later disposed of within twenty-four months after obtaining ownership, shall directly allocate net income for such property during such time and any gains or losses realized from the sale of such foreclosed property to the state where the property is located. Such limited activities shall not render a bank, savings and loan, credit union, or other entity subject to the other allocation and apportionment provisions of this section.

(9)

The executive director shall promulgate rules in accordance with article 4 of title 24, C.R.S., to apply and administer the provisions of this section. Any rules that the executive director promulgated in order to apply and administer section 39-22-303 or 24-60-1301, C.R.S., that may be used to apply and administer the provisions of this section, including provisions to apply and administer the sales factor for special industries, which are set forth in 1 CCR 201-2, shall continue to be in effect unless inconsistent with the provisions of this section or specifically withdrawn by the executive director.

(10)

On or before January 1, 2014, the director of the office of economic development shall prepare a report describing the economic impacts related to apportionment and allocation of taxable income pursuant to this section and deliver the report to the finance committees of the senate and house of representatives, or any successor committees.

Source: Section 39-22-303.5 — Single-factor apportionment of business income - allocation of nonbusiness income - rules - 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

§ 39-22-303.5’s source at colorado​.gov