INCOME TAX
TITLE 39, ARTICLE 22
COLORADO REGULATIONS

• Regulation (39-) 22-103.1. Assessment
• Regulation (39-) 22-103.2. Basic Date
• Regulation (39-) 22-103.6. Executive Director
• Regulation 39-22-103(8)(a). Resident individual
• Regulation 39-22-103(8)(b). Resident Individual - Military Serviceperson
• Regulation 39-22-104(3)(g). Gross Conservation Easement Addition
• Regulation 39-22-104(4). Modifications decreasing federal taxable income
• Regulation 39-22-104(4)(a). (1) Repurchase agreements
• Regulation 39-22-104(4)(f). Pension and Annuity Subtraction
• Regulation 39-22-104(4)(l). Interest, dividends and capital gains subtractions for years with excess revenues
• Regulation 39-22-104(4)(m). Qualifying Charitable Contribution Subtraction For Taxpayers Claiming Federal Standard Deduction
• Regulation (39-) 22-104.4. (Relating to 39-22-104(5), C.R.S.) Gross Receipts Tax
• Regulation 39-22-108  Credit for taxes paid to another state
• Regulation 39-22-108.5 Dual Resident Trust Credit
• Regulation 39-22-109(1). Apportionment of tax in the case of a nonresident individual
• Regulation 39-22-109(2). Colorado source income of a nonresident athlete
• Regulation 39-22-110(1). Apportionment of tax in the case of a part-year resident individual
• Regulation (39-) 22-116.2. (Relating to 39-22-110, C.R.S.). Income and Deduction Relating to Resident Portion of Tax Year
• Regulation (39-) 22-116.3. (Relating to 39-22-110, C.R.S.) Part-Year Resident and Nonresident Combination
• Regulation 39-22-119. Child Care/Child Tax Credit
• Regulation 39-22-120. TABOR Credits and Subtractions Subject to Excess Revenues
• Regulation 39-22-121. Child Care Contribution Credit
• Regulation 39-22-123. Colorado Earned Income Credit
• Regulation 39-22-125. Health Benefit Plan Credit
• Regulation 39-22-126. Credit for student loans of health care professionals
• Regulation 39-22-127. Colorado Foster Care Credit
• Regulation 39-22-128. Credit for forced sale of livestock due to weather conditions
• Regulation (39-) 22-301.1. Doing business in Colorado
• Regulation (39-) 22-301.2. Gross receipts tax
• Regulation (39-) 22-302. S corporations
• Regulation 39-22-303.1. Election of apportionment method
• Regulation 39-22-303.3. Inclusion of intangible drilling costs in the property factor
• Regulation 39-22-303.4. "Safe Harbor" lease income
• Regulation 39-22-303.5.1(A) Business and Nonbusiness Income
• Regulation 39-22-303.5.1(B) Other Definitions
• Regulation 39-22-303.5.3 Apportionment and Allocation
• Regulation 39-22-303.5.4(A) Calculation of Sales Factor
• Regulation 39-22-303.5.4(B) Sales of Tangible Personal Property in this State
• Regulation 39-22-303.5.4(C) Sales Other Than Sales of Tangible Personal Property in this State
• Regulation 39-22-303.5.5 Non-Business Income
• Regulation 39-22-303.5.6 Election to Treat Non-Business Income as Business Income
• Regulation 39-22-303.5.7(A) Pertaining to the Allocation and Apportionment of Corporate Income Tax
• Regulation 39-22-303.5.7(B) Pertaining to the Allocation and Apportionment of Corporate Income Tax Special Rules
• Regulation 39-22-303.5.8 Income from Foreclosures - Limited In-State Activity
• Regulation 39-22-303.5.9 Apportionment Rules and Regulations Issues Pursuant to Article IV of the Multistate Tax Compact
• Regulation 39-22-303.6. Distributions and allocation of gross income and deductions between or among C corporations
•  Regulation 39-22-303.7.1 Other Definitions 
•  Regulation 39-22-303.7.2 Application 
• Regulation 39-22-303.8. Corporations not includible in a combined report
• Regulation 39-22-303.9. Dividends received
• Regulation 39-22-303.10 Foreign source income
• Regulation 39-22-303.11(a). Combined returns
• Regulation 39-22-303.11(c). Apportionment of income on a combined report
• Regulation 39-22-303.11(d). Refer to Regulation 39-22-305.2.   (Regulation 39-22-305.2.)
• Regulation 39-22-303.12(a). Affiliated group of C corporations
• Regulation 39-22-303.12(c). Corporations without property and payroll factors
• Regulation 39-22-304(2)(f).  Gross Conservation Easement Addition
• Regulation 39-22-304(3)(i).   Wage and Salaries Corporate Income Tax Modification
• Regulation 39-22-305 Consolidated returns
• Regulation 39-22-308. The Colorado coal credit
• Regulation 39-22-503. Colorado Net Income of a Real Estate Investment Trust
• Regulation 39-22-504. Colorado net operating losses
• Regulation 39-22-504(2). Colorado net operating losses
• Regulation 39-22-504.6. Medical Savings Accounts
• Regulation 39-22-504.7. Medical Savings Accounts
• Regulation 39-22-507.5(1). The "Old" Colorado Investment Tax Credit
• Regulation 39-22-507.5(2). Property Used in Colorado
• Regulation 39-22-507.5(3). Limitation on investment tax credit
• Regulation 39-22-507.5(9). Investment tax credit recapture
• Regulation 39-22-507.5(12). Duplicate credits not allowed
• Regulation 39-22-507.6. The "new" Colorado investment credit
• Regulation 39-22-514. Historic Property Preservation Credit
• Regulation 39-22-515. Post-consumer Waste Equipment Credit
• Regulation 39-22-516. Credit allowed for purchase of vehicles using alternative fuel prior to July 1, 1998
• Regulation 39-22-516.2.5. Alternative fuel vehicle credit
• Regulation 39-22-516.2.7. Alternative fuel refueling facility credit
• Regulation 39-22-517. Child care investment credit
• Regulation 39-22-518. Colorado net capital gains subtraction
• Regulation 39-22-522.  Gross Conservation Easement Income Tax Credit
• Regulation 39-22-523. Credit - Contribution to Colorado high technology scholarship program
• Regulation 39-22-524. Individual Development Account Contribution income tax credit
• Regulation 39-22-525. Contribution to Colorado Institute of Technology
• Regulation 39-22-527. Credit for Approved Investments in Agricultural Value-Added Cooperatives and Other Entities
• Regulation 39-22-528. Refundable Credit for Approved Payments to the Colorado Agricultural Value-Added Cash Fund
• Regulation 39-22-601.1. Making a Return
• Regulation (39-) 22-604.1. Withholding Tax
• Regulation (39-) 22-604.3. Requirement to Withhold
• Regulation 39-22-604.4. Withholding tax filing periods and due dates
• Regulation 39-22-604.5. Whole dollar amounts
• Regulation (39-) 22-604.6. Withholding Tax Statements
• Regulation (39-) 22-604.17. Withholding Tax. -- winnings
• Regulation 39-22-605. Estimated Individual Income Tax
• Regulation 39-22-606.  Estimated Corporate Income Tax
• Regulation (39-) 22-606.1. Corporate Estimated Tax
• Regulation (39-) 22-606.2. Due Dates For Declaration
• Regulation 39-22-608  Due date for filing income tax returns and payments
• Regulation 39-22-608.3 Nonresident Income Tax Extensions  (repealed)
• Regulation 39-22-621.2(j). Interest and Penalties
• Regulation 39-22-622 Income Tax Refund Interest
• Regulation 39-22-652 Definitions: Federal Transaction and Colorado Listed Transactions for Captive REITs or RICs 
• Regulation 39-22-653 Taxpayer Disclosure of Reportable and Listed Transactions 
• Regulation 39-22-656 Material Advisor – Disclosure of Reportable or Listed Transactions 
• Regulation 39-22-2102(3). Colorado low income housing credit
• Regulation 39-22-2102(6). Carry-forward
• Regulation 39-22-2103(1). Recapture

SPECIAL REGULATIONS FOR ALLOCATION AND APPORTIONMENT OF CORPORATE INCOME
The purpose of these regulations is to provide a standardized methodology for determining income tax apportionment factors for the industries listed below:

1.  AIRLINES
2.  CONTRACTORS
3.  PUBLISHING
4.  RAILROADS
5.  TELEVISION & RADIO BROADCASTING
6.  TRUCKING
7.  FINANCIAL INSTITUTIONS
8.   TELECOMMUNICATIONS/ANCILLARY SERVICE PROVIDERS 

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