DOR Taxation web site

Multi-State Tax Compact

MULTI-STATE TAX COMPACT

TITLE 24, ARTICLE 60, PART 13
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