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Section 39-22-302 - S corporations — Colorado Law | CourtGPT
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  4. Title 39 - Taxation (§§ 39-1-101 — 39-37-301)/
  5. Specific Taxes - General and Administrative (§§ 39-20-101 — 39-21-405)/
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  7. Article 22 - Income Tax/
  8. Part 3 - Corporations Sub/
  9. Subpart 1 - C Corporations/
  10. Section 39-22-302 - S corporations
Colorado Legal Code

Section 39-22-302 - S corporations

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An S corporation shall not be subject to taxation under this article.L. 64: R&RE, p. 768, § 1. C.R.S. 1963: § 138-1-36. L. 92: Entire section amended, p. 2265, § 3, effective April 16.