Code of Colorado Regulations
200 - Department of Revenue
201 - Taxation Division
1 CCR 201-2 - INCOME TAX
- Rule 39-22-103(1) - Assessment
- Rule 39-22-103(5.3)
- 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(3)(g) - Gross Conservation Easement Addition
- 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- Rule 39-22-104(5) - Repealed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- Rule 39-22-301(2) - Repealed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
Regulations
39-22-103,
39-22-104,
39-22-305 eff. 04/30/2007.
Regulation
39-22-608 emer. rule expired eff.
04/26/2007.
Regulation
39-22-608 eff. 05/30/2007.
Regulation
39-22-522 eff. 11/30/2007.
Regulation
39-22-525 repealed eff.
11/30/2007.
Income Tax Special Regulations (Railroads, Airlines,
Contractors, etc.) recodified under
1 CCR
201-3. Regulations.
39-22-121,
39-22-304(3)(i),
39-22-514,
39-22-522 eff. 01/01/2009.
Regulations
39-22-303.1 -
39-22-303.5.9;
39-22-303.10;
39-22-303.11(C);
39-22-305;
39-22-504(2)
eff. 03/02/2009.
Regulations
39-22-652,
39-22-653,
39-22-656 eff. 03/30/2010.
Regulation
39-22-301.1 eff. 04/30/2010.
Regulations
39-22-303.5.7(A),
39-22-303.7.1,
39 -22.303.7.2 eff. 06/30/2010.
Regulations
39-22-104(4)(M),
39-22-120,
39-22-121,
39-22-504(2),
39-22-514,
39-22-518,
39-22-522,
39-22-622 eff. 03/02/2011.
Regulations
39-22-303.11(A)(C)(D);
39-22-608 eff. 08/15/2011.
Regulation
39-22-522 eff. 09/01/2011.
Regulation
39-22-608(3)
emer. rule eff. 10/18/2011; expired eff. 02/15/2012.
Regulations
39-22-120,
39-22-121 eff. 12/30/2011.
Regulation
39-22-104.(1.7) emer. rule eff.
11/27/2013; expired 03/27/2014.
Regulations
39-22-303.9,
39-22-303.11(D),
39-22-308 repealed eff.
03/03/2014.
Regulation
39-22-104.(1.7) eff. 05/30/2014.
Regulations
39-22-104(4),
39-22-119 eff. 08/14/2014.
Regulations
39-22-103.2,
39-22-103.6,
39-22-104(4)(L),
39-22-104(4)(M)(II),
39-22-303.4 repealed eff.
08/14/2014.
Regulation
39-22-622 eff. 10/15/2014
Regulations
39-22-103(8)(A),
39-22-103(8)(B),
39-22-104(5)
eff. 10/30/2014. Regulations
39-26-507.5(3)
39-26-507.5(9),
39-22-516 (2.5) repealed eff.
10/30/2014.
Regulations
39-22-104(3)(G),
39-22-104(4)(M),
39-22-108,
39-22-507.6 eff. 12/16/2014.
Regulation
39-22-302 repealed eff.
12/16/2014.
Regulations
39-22-121,
39-22-622 eff. 03/17/2015.
Regulations
39-22-515,
39-22-516,
39-22-523,
39-22-524 repealed eff.
03/17/2015.
Regulations
39-22-507.6(1),
39-22-507.6(6)
eff. 04/30/2015. Regulation
39-22-104.4 repealed eff.
04/30/2015.
Regulation
39-22-604.4. emer. rule eff.
06/03/2015; expired 10/01/2015.
Regulations
39-22-104(4)(F),
39-22-104(4)
(N.5) eff. 06/30/2015.
Regulation
39-22-522 emer. rule eff.
07/15/2015; expired 11/12/2015.
Regulations
39-22-109,
39-22-110,
39-22-522,
39-22-2102 eff. 12/15/2015.
Regulations
39-22-109(2),
39-22-116.2,
39-22-116.3,
39-22-2102(6)
repealed eff.12/15/2015.
Special Regulations 1A-8A recodified from
1 CCR
201-3 eff. 12/30/2015.
Regulations
39-22-604(4),
39-22-656 eff. 01/14/2016.
Regulations
39-22-127,
39-22-128 repealed eff.
01/14/2016.
Regulation
39-22-126 repealed eff.
01/19/2016.
Regulation
39-22-125 repealed eff.
01/30/2016.
Regulation
39-22-604.6 emer. rule eff.
09/13/2016; expired 01/11/2017.
Regulations
39-22-622(3)(a),
39-22-622(4)(c)
eff. 09/14/2016. Regulations
39-22-527,
39-22-528 repealed eff.
09/14/2016.
Regulation
39-22-604.6 emer. rule eff.
02/09/2017; expired 05/09/2017.
Regulation
39-22-109 eff. 05/15/2017.
Rule
39-22-538 eff. 07/15/2017.
Regulations
39-22-104(4)(F),
39-22-110,
39-22-303(11)(C),
39-22-305,
39-22-516 eff. 09/14/2017.
Regulation
39-22-604.5 repealed eff.
01/01/2018.
Regulation
39-22-526, Rules
39-22-104(3)(g),
39-22-304(2)(f),
39-22-604,
39-22-622 eff.
08-14-2018. Regulations 22-604.1,
39-22-604.3,
39-22-604(4)
repealed eff. 08/14/2018.
Regulation
39-22-1001 eff. 11/14/2018.
Regulations
39-22-109,
39-22-119,
39-22-303.6 -1 -
39-22-303.6 -18,
39-22-303.7 -1,
39-22-303.7 -2,
39-22-303(10),
39-22-303(11)(c),
39-22-305 emer. rules eff.
12/18/2018.
Regulations
39-22-109,
39-22-119,
39-22-121,
39-22-303.5 -1 -
39-22-303.5 -10,
39-22-303.6 -1 -
39-22-303.6 -18,
39-22-303.7 -1,
39-22-303.7 -2, 39,22,303(10),
39-22-303(11)(c),
39-22-305,
39-22-522,
39-22-2102 eff. 04/14/2019.
Regulations
39-22-303.1,
39-22-303.3,
39-22-303.5.7(A)
repealed eff. 04/14/2019.
Rule
39-22-627 eff. 03/16/2020.
Rules
39-22-608 -2,
39-22-609 -1 emer. rules eff.
04/03/2020.
Rules
39-22-608 -2,
39-22-609 -1 emer. rules eff.
04/20/2020; expired 08/18/2020.
Rules
39-22-103 (5.3),
39-22-303.6 -1(1)(f) emer. rules
eff. 06/02/2020.
Rules
39-22-103 (5.3),
39-22-303.6 -1(1)(f) eff.
09/30/2020.
Rules
39-22-303 -1,
39-22-303(11)(f)
eff. 03/02/2021. Rule
39-22-303(12)(c)
repealed eff. 03/02/2021.
Rules
39-22-608 -2,
39-22-609 -1 emer. rules eff.
04/01/2021; expired 07/30/2021.
Rules
39-22-104(3)(g),
39-22-304(2)(f),
39-22-522 eff. 04/30/2021.
Rule
39-22-538 eff. 05/15/2021.
Rules
33-22-303.6 -1(1)(l)(vi),
33-22-303.6 -7(4)(d), Special Rule
9A eff. 01/30/2022.
Rules
39-22-119,
39-22-119.5,
39-22-123.5,
39-22-129,
39-22-627,
39-22-2003 eff. 03/17/2022. Rule
39-22-123 repealed eff.
03/17/2022.
Rule
39-22-120 repealed eff.
03/30/2022.
Rule
39-22-608 -2 emer. rule eff.
01/12/2023.
Annotations
Regulation 39-22-622(3)(a) (adopted 02/09/2015) was not extended by House Bill 16-1257 and therefore expired 05/15/2016.