Colo. Rev. Stat. » Title 24
Colorado Revised Statutes

Colo. Rev. Stat. § 24-60-1308 (2026)

Applicability of article IV of compact

✓ current as of July 2026
Find cases: SyfertCases citing this section CO-LEGleg.colorado.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

For income tax years commencing on or after January 1, 2009, a taxpayer may not use the provisions of article IV of the multistate tax compact to apportion and allocate income to Colorado.

Source: L. 2008: Entire section added, p. 954, § 3, effective January 1, 2009.

PART 14

WESTERN INTERSTATE NUCLEAR COMPACT

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Health Net, Inc. v. Dept. of Rev., 22 Or. Tax 128 (Or. T.C. 2015).
Sort: Relevance Newest Treatment
Health Net, Inc. v. Dept. of Rev., 22 Or. Tax 128 (Or. T.C. 2015). “Colo Rev Stat § 39-22-303; Colo Rev Stat § 24-60-1308; Colo Rev Stat § 24-60-1301; 2008 Colo Sess Laws 953-59.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.