Partners, not partnership, subject to tax

C.R.S. § 39-22-201
in effect
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39-22-201. Partners, not partnership, subject to tax. A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for the tax and the alternative minimum tax under this article only in their separate or individual capacities.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-22-201Fetched: 10/6/2026

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