Colo. Rev. Stat. § 24-60-1308

Current through Chapter 519 of the 2024 Legislative Session and Chapter 2 of the 2024 First Extraordinary Session

Section 24-60-1308 - Applicability of article IV of compact

For income tax years commencing on or after January 1, 2009, a taxpayer may not use the provisions of article IV of the multistate tax compact to apportion and allocate income to Colorado.

C.R.S. § 24-60-1308

L. 2008: Entire section added, p. 954, § 3, effective 1/1/2009.