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Colorado Revised Statutes
See Frequently Asked Questions for tips on using the regulation files.
A subtraction is available to nonresidents of Colorado who, while performing disaster-related work in a Governor-declared state disaster emergency area, repairs, renovates, or renders other services relating to the infrastructure or performs emergency services related to the disaster. This is only available for years when the governor has declared a disaster emergency.
For additional information visit the Income Tax Subtractions page.