Subpart 1 - C CORPORATIONS
- Section 39-22-300.1 - Short title - citation
- Section 39-22-301 - Corporate tax imposed - repeal
- Section 39-22-302 - S corporations
- Section 39-22-303 - Dividends in a combined report - foreign source income - affiliated groups - definitions
- Section 39-22-303.1 - Interstate banking or branching - nondiscriminatory tax treatment
- Section 39-22-303.5 - Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions
- Section 39-22-303.6 - Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions
- Section 39-22-303.7 - Sourcing of sales of mutual fund service corporations - definitions
- Section 39-22-303.9 - Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions
- Section 39-22-304 - Net income of corporation - legislative declaration - definitions - repeal
- Section 39-22-305 - Consolidated returns
- Section 39-22-306 - Accounting periods and methods
- Section 39-22-307 - [Repealed]
- Section 39-22-308 - Credit allowed for purchase of Colorado coal
- Section 39-22-309 - [Repealed]
- Section 39-22-310 - Legislative declaration - statutory interpretation and construction