Colo. Rev. Stat. § 39-22-626
Current through Acts effective through 6/5/2024 of the 2024 Legislative Session
For purposes of determining the applicability of any addition to, modification of, or deletion from this article, an income tax year which varies from a fifty-two to a fifty-three week period shall be deemed to have commenced on the first day of the calendar month beginning nearest to the first day of the fifty-two or fifty-three week year.
C.R.S. § 39-22-626