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Colorado Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 39-22-104, et seq. |
| Who is Required to File | Every individual, estate, and trust that is required to file federal return; non- and part-year residents are liable for pro-rata share; Partnerships are not subject to tax |
| Rate | 4.63% of federal taxable income; general rate for all taxpayers; alternative rates may apply |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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