Colorado Statutes

Code Section
39-22-104, et seq.

Who is Required to File
Every individual, estate, and trust that is required to file federal return; non- and part-year residents are liable for pro-rate share; Partnerships are not subject to tax

Rate
4.63% of federal taxable income; general rate for all taxpayers; alternative rates may apply

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes


Inside Colorado Statutes