DOR Taxation web site

Income and Withholding Tax

INCOME TAX
TITLE 39, ARTICLE 22
COLORADO REGULATIONS

 



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