Colorado § 39-22-101 - Short title.
Full text of Colorado Colorado Revised Statutes § 39-22-101 — Short title., with citation guidance and answers to common questions.
§ 39-22-101. Short title.
This article shall be known and may be cited as the "Colorado Income Tax Act of 1987".
Source: L. 87: Entire part R&RE, p. 1426, § 2, effective June 22.
Editor's note: This section is similar to former § 39-22-101 as it existed prior to 1987.
ANNOTATION
Law reviews. For article, "The Problem of Tax Exempt Property in Colorado", see 19 Rocky Mt. L. Rev. 22 (1946). For article, "Taxation Aspects of Divorce and Separation", see 21 Rocky Mt. L. Rev. 397 (1949). For article, "Colorado Income Tax Act of 1964", see 41 Den. L. Ctr. J. 337 (1964).
Applied in In re Golden State Bank v. Dolan, 37 Colo. App. 29, 543 P.2d 1307 (1975) (decided under law in effect prior to 1987 repeal and reenactment).
Frequently Asked Questions About Colorado § 39-22-101
What does Colorado Revised Statutes § 39-22-101 cover?
Section 39-22-101 ("Short title.") 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 § 39-22-101?
A common citation format is "Colorado Revised Statutes § 39-22-101" (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 § 39-22-101 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.