Rule 1 CCR 201-2 - INCOME TAX
- Rule 39-22-103(1) - Assessment
- Rule 39-22-103(5.3) - [Repealed]
- Rule 39-22-103(8)(a) - Resident Individual
- Rule 39-22-103(8)(b) - Military Servicemember Resident Individual
- Rule 39-22-104(1.7) - Individual Income Tax Filing Status
- Rule 39-22-104(2)-1 - [Effective 4/30/2024] Modification to Federal Taxable Income for FAMLI Benefits
- Rule 39-22-104(3)(d) - [Effective 4/30/2024] State Income Tax Addback
- Rule 39-22-104(3)(g) - Gross Conservation Easement Addition
- Rule 39-22-104(3)(p) - [Effective 4/30/2024] Itemized Deductions Addback
- Rule 39-22-104(3)(p.5) - [Effective 4/30/2024] Federal Deductions Addback
- Rule 39-22-104(3)(r) - Qualified Business Income Deduction Addback
- Rule 39-22-104(4) - Subtractions from Federal Taxable Income
- Rule 39-22-104(4)(a) - Repurchase Agreements
- Rule 39-22-104(4)(f) - Pension and Annuity Subtraction
- Rule 39-22-104(4)(i) - Qualified State Tuition Program & ABLE Program Contributions Subtraction
- Rule 39-22-104(4)(m) - Charitable Contribution Subtraction for Taxpayers Claiming the Federal Standard Deduction
- Rule 39-22-104(4)(n.5) - Wildfire Mitigation Measures Subtraction
- Rule 39-22-104(5) - Repealed
- Rule 39-22-108 - Credit For Taxes Paid to Another State
- Rule 39-22-108.5 - Dual Resident Trust Credit
- Rule 39-22-109 - Colorado-Source Income
- Rule 39-22-110 - Apportionment of Tax for Part-Year Residents and Nonresident Individuals
- Rule 39-22-119 - Child Care Expenses Tax Credit
- Rule 39-22-119.5 - Low-Income Child Care Expenses Tax Credit
- Rule 39-22-121 - Child Care Contribution Credit
- Rule 39-22-123.5 - Earned Income Tax Credit
- Rule 39-22-129 - Child Tax Credit
- Rule 39-22-301(1) - Doing Business in Colorado
- Rule 39-22-301(2) - Repealed
- Rule 39-22-303-1 - Tax Periods Subject to SB19-233
- Rule 39-22-303.6 - Distributions and Allocation of Gross Income and Deductions Between or Among C Corporations
- Rule 39-22-303(8)
- Rule 39-22-303(10) - Foreign Source Income
- Rule 39-22-303(11)(a) - Combined Returns
- Rule 39-22-303(11)(c) - Apportionment of Income on a Combined Report or Consolidated Return
- Rule 39-22-303(11)(f) - Domestic C Corporations with De Minimis or No Property and Payroll
- Rule 39-22-303(12)(a) - An Affiliated Group
- Rule 39-22-303.5-1 - Business and Nonbusiness Income
- Rule 39-22-303.5-2 - Other Definitions
- Rule 39-22-303.5-3 - Apportionment and Allocation
- Rule 39-22-303.5-4 - Calculation of Sales Factor
- Rule 39-22-303.5-5 - Sales of Tangible Personal Property in this State
- Rule 39-22-303.5-6 - Sales Other Than Sales of Tangible Personal Property in This State
- Rule 39-22-303.5-7 - Nonbusiness Income
- Rule 39-22-303.5-8 - Election to Treat Nonbusiness Income as Business Income
- Rule 39-22-303.5-9 - Alternative Apportionment
- Rule 39-22-303.5-10 - Income from Foreclosures
- Rule 39-22-303.6-1 - Apportionment and Allocation Definitions
- Rule 39-22-303.6-2 - Apportionable and Nonapportionable Income
- Rule 39-22-303.6-3 - Apportionment and Allocation of Income
- Rule 39-22-303.6-4 - Taxable in Another State
- Rule 39-22-303.6-5 - Calculating the Receipts Factor
- Rule 39-22-303.6-6 - Sales of Tangible Personal Property in Colorado
- Rule 39-22-303.6-7 - Sales Other Than Sales of Tangible Personal Property in Colorado
- Rule 39-22-303.6-8 - Sale, Rental, Lease, or License of Real Property
- Rule 39-22-303.6-9 - Rental, Lease, or License of Tangible Personal Property
- Rule 39-22-303.6-10 - Sale of a Service
- Rule 39-22-303.6-11 - License or Lease of Intangible Property
- Rule 39-22-303.6-12 - Sale of Intangible Property
- Rule 39-22-303.6-13 - Special Rules
- Rule 39-22-303.6-14 - Nonapportionable Income
- Rule 39-22-303.6-15 - Election to Treat All Income as Apportionable Income
- Rule 39-22-303.6-16 - Alternative Apportionment
- Rule 39-22-303.6-17 - Apportioning Gross Receipts of Taxpayers with De Minimis or No Receipts
- Rule 39-22-303.6-18 - Income from Foreclosures
- Rule 39-22-303.7-1 - Definitions for Sourcing Sales of Mutual Fund Service Corporations
- Rule 39-22-303.7-2 - Application
- Rule 39-22-304(2)(f) - Gross Conservation Easement Addition
- Rule 39-22-304(3)(i) - Wages and Salaries Corporate Income Tax Modification
- Rule 39-22-304(3)(j) - Corporate Subtraction for Section 78 Dividend
- Rule 39-22-305 - Consolidated Returns
- Rule 39-22-503 - Colorado Net Income of a Real Estate Investment Trust
- Rule 39-22-504 - Colorado Net Operating Losses
- Rule 39-22-504-1 - Colorado Net Operating Losses for Individuals, Estates, and Trusts
- Rule 39-22-504-2 - Colorado Net Operating Losses for C Corporations
- Rule 39-22-504(2) - C Corporation Net Operating Loss
- Rule 39-22-504(6)
- Rule 39-22-504(7) - Medical Savings Accounts
- Rule 39-22-507.5(1) - Repealed
- Rule 39-22-507.5(2) - Repealed
- Rule 39-22-507.5(12) - Repealed
- Rule 39-22-507.6 - Repealed
- Rule 39-22-514 - Repealed
- Rule 39-22-516 - Innovative Motor Vehicle and Innovative Truck Credits
- Rule 39-22-516(2.7) - Repealed
- Rule 39-22-517 - Child Care Center Investment Credit
- Rule 39-22-517(3)(a) - Repealed
- Rule 39-22-517(3)(b) - Repealed
- Rule 39-22-517(3)(d) - Qualifying Tangible Personal Property
- Rule 39-22-518 - Colorado Capital Gain Subtraction
- Rule 39-22-522 - Conservation Easement Credit
- Rule 39-22-526 - Credit for Environmental Remediation of Contaminated Land
- Rule 39-22-538 - Rural Primary Health Care Preceptor Credit
- Rule 39-22-539 - Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs
- Rule 39-22-543 - Wildfire Mitigation Measures Credit
- Rule 39-22-601(1)
- Rule 39-22-604 - Colorado Income Tax Withholding
- Rule 39-22-604(17) - Every Person Making Payment of Winnings Within Colorado
- Rule 39-22-605 - Estimated Individual Income Tax
- Rule 39-22-606 - Estimated Corporate Income Tax
- Rule 39-22-608 - Due Date for Filing Income Tax Returns and Payments
- Rule 39-22-608-2 - [Expired]
- Rule 39-22-621(2)(j)
- Rule 39-22-622 - Income Tax Refund Interest
- Rule 39-22-627 - Temporary Adjustment of Income Tax Rate of Income Tax
- Rule 39-22-652 - Definitions
- Rule 39-22-653 - Taxpayer Disclosure of Reportable and Listed Transactions
- Rule 39-22-656 - Material Advisor Disclosure of Reportable or Listed Transactions
- Rule 39-22-1001 - Voluntary Contributions
- Rule 39-22-2003 - State Sales Tax Refund
- Rule 39-22-2005 - Refund of Remaining Excess Revenues from State Fiscal Year 2022-2023 Only
- Rule 39-22-2102 - Colorado Affordable Housing Tax Credit
- Rule 39-22-2103(1) - Recapture - Waiver of Statute to Avoid Immediate Assessment