(1) In the case of an individual who is a resident of Colorado for part of his taxable year, the tax imposed by section 39-22-104 shall be apportioned in the ratio of that part of his federal adjusted gross income which relates to the period of the year he was a Colorado resident to his total federal adjusted gross income, both modified as provided in section 39-22-104.
(2) A taxpayer filing a part-year resident return shall also file as a nonresident on the same return as provided in section 39-22-109 for the remaining portion of his federal taxable year in the event the taxpayer has income within such remaining portion derived from sources within Colorado, as defined in section 39-22-109 (2).
(3) Repealed.
(4) In determining apportioned federal adjusted gross income which relates to the period of the year a part-year resident was a resident as required in subsection (1) of this section, S corporation income shall be apportioned as provided in section 39-22-326.
Source: L. 87: Entire part R&RE, p. 1432, § 2, effective June 22. L. 88: (1) R&RE and
(3) repealed, pp. 1314, 1317, §§ 6, 17, effective May 29. L. 92: (4) added, p. 2266, § 5, effective April 16.
Editor's note: This section is similar to former § 39-22-116 as it existed prior to 1987.
Notes of Decisions
Petrafeck v. Indus. Comm'n, 554 P.2d 1097 (Colo. 1976).
· cites it 3× “Code of 1954, § 61; section 39-22-110, C.R.S. 1973. To exclude tips from an employee’s average weekly wage requires that a penalty be imposed on all employees that depend, to some extent, on tips for their income.”
Meyer v. Charnes, 705 P.2d 979 (Colo. Ct. App. 1985).
““(2) Nonresident Colorado adjusted gross income means that part of the individual’s federal adjusted gross income, as modified by § 39-22-110, derived from sources within Colorado.”
Spradling v. Colorado Dep't of Revenue, 870 P.2d 521 (Colo. Ct. App. 1993).
“Prior to 1989, § 39-22-110(3) provided that: There shall be subtracted from federal adjusted gross income: [[Image here]] (c) Except as provided in paragraph (i) of this subsection (3), amounts received as pensions or annuities from any source, to the extent included in federal…”
Colo. Rev. Stat. § 39-22-110(3): 1 case
Spradling v. Colorado Dep't of Revenue, 870 P.2d 521 (Colo. Ct. App. 1993).
“Prior to 1989, § 39-22-110(3) provided that: There shall be subtracted from federal adjusted gross income: [[Image here]] (c) Except as provided in paragraph (i) of this subsection (3), amounts received as pensions or annuities from any source, to the extent included in federal…”
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