Multi-State Tax Compact
MULTI-STATE TAX COMPACT
TITLE 24, ARTICLE 60, PART 13
COLORADO REGULATIONS
- Regulation IV Colorado Multi-State Compact Tax Regulation IV - Applicability
- Regulation IV.1(a). Business and Non-business Income Defined
- Regulation IV.1.(b). Two or more businesses of a single taxpayer
- Regulation IV. 1.(c). Business and Non-business Income Application of Definitions
- Regulation IV.1.(d). Proration of Deductions
- Regulation IV.2.(a). Definitions
- Regulation IV.2.(b)(1). Application of Article IV: Apportionment
- Regulation IV.2.(b)(2). Application of Article IV: Combined Report
- Regulation IV.2.(b)(3). Application of Article IV: Allocation
- Regulation IV.2.(c). Consistency and Uniformity in Reporting
- Regulation IV.3.(a). Taxable in Another State
- Regulation IV.3.(b). Taxable in Another State When a Corporation is "Subject to" a Tax under Article IV.3.(1)
- Regulation IV.3.(c). Taxable in Another State: When a State Has Jurisdiction To Subject a Taxpayer to a Net Income Tax
- Regulation IV.9. Apportionment Formula
- Regulation IV.10.(a). Property Factor: In General
- Regulation IV.10(b). Property Factor: Property Used for the Production of Business Income
- Regulation IV.10(c). Property Factor: Consistency and Uniformity in Reporting
- Regulation IV.10.(d). Property Factor. Numerator
- Regulation IV.11.(a). Property Factor: Valuation of Owned Property
- Regulation IV.11.(b). Property Factor: Valuation of Rented Property
- Regulation IV.12. Property Factor: Averaging Property Values
- Regulation IV.13.(a). Payroll Factor: in General
- Regulation IV. 13 (b). Payroll Factor: Denominator
- Regulation IV. 13 (c). Payroll Factor: Numerator
- Regulation IV.14. Payroll Factor: Compensation Paid in this State
- Regulation IV.15.(a). Sales Factor
- Regulation IV.15.(b). Sales Factor: Denominator
- Regulation IV.15.(c). Sales Factor: Numerator
- Regulation IV.16.(a). Sales Factor: Sales of Tangible Personal Property in this State
- Regulation IV.16.(b). Sales Factor: Sales of Tangible Personal Property to United States Government in this State
- Regulation IV.17. Sales Factor: Sales Other than Sales of Tangible Personal Property in this State
- Regulation IV.18(a). Special Rules
- Regulation IV.18.(b). Special Rules: Property Factor
- Regulation IV.18.(c). Special Rules: Sales Factor
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