Colorado § 24-51-403 - Contributions assumed and paid by the employer.
Full text of Colorado Colorado Revised Statutes § 24-51-403 — Contributions assumed and paid by the employer., with citation guidance and answers to common questions.
§ 24-51-403. Contributions assumed and paid by the employer.
For purposes of deferring federal income tax imposed on salary, the member contributions and the working retiree contributions assumed and paid for by the employer shall be in lieu of paying such amounts as salary and shall be treated as employer contributions pursuant to the provisions of 26 U.S.C. sec. 414 (h)(2), as amended. For all other purposes of this article, member contributions assumed and paid for by the employer shall be considered member contributions.
Source: L. 87: Entire article R&RE, p. 1056, § 1, effective July 1. L. 2010: Entire section amended, (SB 10-001), ch. 2, p. 7, § 7, effective January 1, 2011.
Editor's note: This section is similar to former §§ 24-51-104, 24-51-143, 24-51-204, and 24-51-603 as they existed prior to 1987.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 24-51-403
What does Colorado Revised Statutes § 24-51-403 cover?
Section 24-51-403 ("Contributions assumed and paid by the employer.") 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 § 24-51-403?
A common citation format is "Colorado Revised Statutes § 24-51-403" (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 § 24-51-403 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.