Colorado § 14-15-117 - Application of article to joint tax returns - legislative declaration.
Full text of Colorado Colorado Revised Statutes § 14-15-117 — Application of article to joint tax returns - legislative declaration., with citation guidance and answers to common questions.
§ 14-15-117. Application of article to joint tax returns - legislative declaration.
(1) The general assembly finds that some partners in a civil union may legally have their federal taxable income determined on either separate federal tax returns or on a joint federal tax return. Since Colorado income tax filings are tied to the federal income tax form by requiring taxpayers to pay a percentage of their federal taxable income as their state income taxes:
(a) Partners in a civil union who have their federal taxable income determined on separate federal tax returns must have such income separately determined for purposes of the Colorado income tax; and
(b) Partners in a civil union who have their federal taxable income determined on a joint federal tax return must have their state taxable income determined based on their joint federal taxable income.
Source: L. 2013: Entire article added, (SB 13-011), ch. 49, p. 155, § 1, effective May 1. L. 2014: Entire section R&RE, (SB 14-019), ch. 10, p. 96, § 1, effective February 27.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 14-15-117
What does Colorado Revised Statutes § 14-15-117 cover?
Section 14-15-117 ("Application of article to joint tax returns - legislative declaration.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 14-15-117?
A common citation format is "Colorado Revised Statutes § 14-15-117" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 14-15-117 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.