Legislative declaration
C.R.S. § 39-22-341
in effect39-22-341. Legislative declaration. The general assembly hereby finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations, and partnerships.
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#39-22-341Fetched: 10/6/2026
