|
DEPARTMENT OF REVENUE
|
|
Regulation 22-103.1. Assessment.
|
|
Regulation 22-103.2. Basic Date.
|
|
Regulation 22-103.6. Executive Director.
|
|
Regulation 39-22-103(8)(a). Resident individual
|
|
Regulation 39-22-103(8)(b). Resident Individual — Military Serviceperson.
|
|
Regulation 39-22-104(3)(g). Gross Conservation Easement Addition.
|
|
Regulation 22-104.4. Gross Receipts Tax.
|
|
Regulation 39-22-104(4)
|
|
Regulation 39-22-104(4)(a). Repurchase agreements.
|
|
Regulation 39-22-104(4)(f). Pension and Annuity Subtraction
|
|
Regulation 39-22-104(4)(I) - Interest, Dividend and Capital Gain Subtraction.
|
|
Regulation 39-22-104(4)(M) QUALIFYING CHARITABLE CONTRIBUTION SUBTRACTION FOR TAXPAYERS CLAIMING FEDERAL STANDARD DEDUCTION
|
|
Regulation 39-22-104(4)(m)(II) Charitable Contribution Subtraction For Non-Itemizing Taxpayers
|
|
Regulation 39-22-108. Credit for Taxes Paid to Another State.
|
|
Regulation 39-22-108.5 Dual Resident Trust Credit
|
|
Regulation 39-22-109(1). Apportionment of tax in the case of a nonresident individual.
|
|
Regulation 39-22-109(2). Colorado source income of a nonresident athlete employed by a Colorado sports franchise.
|
|
Regulation 39-22-110(1). Apportionment of tax in the case of a part-year resident individual.
|
|
Regulation 22-116.2. Income and Deductions Relating to Resident Portion of Tax Year.
|
|
Regulation 22-116.3. Part-Year Resident and Nonresident Combination.
|
|
Regulation 39-22-119. Child Care/Child Tax Credit.
|
|
Regulation 39-22-120 TABOR CREDITS AND SUBTRACTIONS SUBJECT TO EXCESS REVENUES
|
|
Regulation 39-22-121 CHILD CARE CONTRIBUTION CREDIT
|
|
Regulation 39-22-123. Earned Income Credit.
|
|
Regulation 39-22-125. Health Benefit Plan Credit.
|
|
Regulation 39-22-126. Health Care Professional Credit.
|
|
Regulation 39-22-127. Foster Care Credit.
|
|
Regulation 39-22-128. Credit for forced sale of livestock due to weather conditions -credit of 4.63% for income deferred from federal taxable income under IRC section 451(e).
|
|
39-22-301.1 DOING BUSINESS IN COLORADO
|
|
Regulation 22-301.2.
|
|
Regulation 22-302. Subchapter S income
|
|
REGULATION 39-22-303.1. APPORTIONMENT FOR TAX YEARS BEGINNING PRIOR TO JANUARY 1, 2009. [Eff. 03/02/2009]
|
|
REGULATION 39-22-303.3. Inclusion of Tangible Drilling Costs in the Property Factor. [Eff. 03/02/2009]
|
|
REGULATION 39-22-303.4. “Safe Harbor” Lease Income. [Eff. 03/02/2009]
|
|
REGULATION 39-22-303.5.1(A) BUSINESS AND NONBUSINESS INCOME [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.1(B) OTHER DEFINITIONS [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.3 APPORTIONMENT AND ALLOCATION. [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.4(A) CALCULATION OF SALES FACTOR [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.4(B) SALES OF TANGIBLE PERSONAL PROPERTY IN THIS STATE [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.4(C) SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN THIS STATE. [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.5 NON-BUSINESS INCOME [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.6 ELECTION TO TREAT NON-BUSINESS INCOME AS BUSINESS INCOME [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.7(A)
|
|
REGULATION 39-22-303.5.7(B) [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.8 INCOME FROM FORECLOSURES – LIMITED IN-STATE ACTIVITY [EFF. 03/02/2009]
|
|
REGULATION 39-22-303.5.9 APPORTIONMENT RULES AND REGULATIONS ISSUED PURSUANT TO ARTICLE IV OF THE MULTISTATE TAX COMPACT [EFF. 03/02/2009]
|
|
Regulation 39-22-303.6. Distributions and allocation of gross income and deductions between or among C corporations.
|
|
REGULATION 39-22-303.7.1 OTHER DEFINITIONS
|
|
REGULATION 39-22-303.7.2 APPLICATION
|
|
Regulation 39-22-303.8
|
|
Regulation 39-22-303.9 Dividends received.
|
|
REGULATION 39-22-303.10 “Foreign Source Income” [Eff. 03/02/2009]
|
|
Regulation 39-22-303.11(A) COMBINED RETURNS
|
|
Regulation 39-22-303.11(C) APPORTIONMENT OF INCOME ON A COMBINED REPORT
|
|
Regulation 39-22-303.11(D) REFER TO REGULATION 39-22-305
|
|
Regulation 39-22-303.12(a). An affiliated group.
|
|
Regulation 39-22-303.12(c). Corporations without property and payroll factors.
|
|
Regulation 39-22-304(2)(f). Gross Conservation Easement Addition.
|
|
Regulation 39-22-304(3)(i). Wages and Salaries Corporate Income Tax Modification [Eff. 1/1/2009]
|
|
REGULATION 39-22-305. CONSOLIDATED RETURNS [EFF. 03/02/2009]
|
|
Regulation 39-22-308. The Colorado coal credit.
|
|
Regulation 22-503. Colorado Net Income of a Real Estate Investment Trust.
|
|
Regulation 39-22-504. Colorado net operating losses.
|
|
Regulation 39-22-504(2) C CORPORATION NET OPERATING LOSS
|
|
Regulation 39-22-504.6.
|
|
Regulation 39-22-504.7. Medical Savings Accounts.
|
|
Regulation 39-22-507.5(1). The “old” Colorado investment tax credit.
|
|
Regulation 22-507.5 (2). Property Used in Colorado.
|
|
Regulation 39-22-507.5(3). Limitation on investment tax credit.
|
|
Regulation 39-22-507.5(9). Investment tax credit recapture.
|
|
Regulation 39-22-507.5(12). Duplicate credits not allowed.
|
|
Regulation 39-22-507.6. The “new” Colorado investment credit.
|
|
Regulation 39-22-514 HISTORIC PROPERTY PRESERVATION CREDIT
|
|
Regulation 39-22-515. Postconsumer Waste Equipment Credit.
|
|
Regulation 39-22-516. Credit allowed for purchase of vehicles using alternative fuel.
|
|
Regulation 39-22-516(2.5) Alternative Fuel Vehicle Credit
|
|
Regulation 39-22-516(2.7) Alternative fuel refueling facility credit
|
|
Regulation 39-22-517. Tax credit for child care investments.
|
|
Regulation 39-22-517(2). Repealed, July 1,1995.
|
|
Regulation 39-22-517(3)(a). Child care center.
|
|
Regulation 39-22-517(3)(b). “Family child care home”
|
|
Regulation 39-22-517(3)(c). Repealed, July 1,1995.
|
|
Regulation 39-22-517(3)(d). Qualifying tangible personal property.
|
|
Regulation 39-22-518 COLORADO CAPITAL GAIN SUBTRACTION
|
|
Regulation 39-22-522 GROSS CONSERVATION EASEMENT CREDIT
|
|
Regulation 39-22-523. High Technology Scholarship Contribution Credit.
|
|
Regulation 39-22-524. Individual Development Account Contribution Credit.
|
|
Regulation 39-22-525. Repealed Effective 11/30/2007
|
|
Regulation 39-22-527. Agricultural Value-Added Credit.
|
|
Regulation 39-22-528. Agricultural Value-Added Cash Fund Credit
|
|
Regulation 39-22-601.1
|
|
Regulation 22-604.1. Withholding Tax.
|
|
Regulation 39-22-604.3. Requirement to Withhold.
|
|
Regulation 39-22-604.4. Withholding tax filing periods and due dates.
|
|
Regulation 39-22-604.5. Effective January 1, 2000, all state tax withholding must be deducted in whole dollar amounts.
|
|
Regulation 39-22-604.6.
|
|
Regulation 39-22-604.17. Every person making payment of winnings within Colorado.
|
|
Regulation 39-22-605. Estimated Individual Income Tax.
|
|
Regulation 39-22-606. Estimated Corporate Income Tax.
|
|
Regulation 39-22-608 DUE DATE FOR FILING INCOME TAX RETURNS AND PAYMENTS
|
|
Regulation 39-22-608.2(c). [Emergency Rule Expired eff. 4/26/2007]
|
|
Regulation 39-22-608(3) [Emergency Rule Expired eff. 02/15/2012]
|
|
II. REGULATION 39-22-621.2(j)
|
|
Regulation 39-22-622 INCOME TAX REFUND INTEREST
|
|
Regulation 39-22-652. DEFINITIONS
|
|
Regulation 39-22-653. TAXPAYER DISCLOSURE OF REPORTABLE AND LISTED TRANSACTIONS
|
|
Regulation 39-22-656 MATERIAL ADVISOR DISCLOSURE OF REPORTABLE OR LISTED TRANSACTIONS
|
|
Regulation 39-22-2102(3). The owner of a qualified development project receiving an allocation of a Colorado low income housing credit.
|
|
Regulation 39-22-2102(6). Credits not applied against tax in any taxable year may be carried forward.
|
|
Regulation 39-22-2103(1). Recapture — Waiver of Statute to Avoid Immediate Assessment.
|
|
Editor’s Notes
|
