Colorado § 8-13.3-517 - Income tax.
Full text of Colorado Colorado Revised Statutes § 8-13.3-517 — Income tax., with citation guidance and answers to common questions.
§ 8-13.3-517. Income tax.
(1) If the internal revenue service determines that family and medical leave insurance benefits under this part 5 are subject to federal income tax, the division or a private plan approved under section 8-13.3-521 shall inform an individual filing a new claim for family and medical leave insurance benefits, at the time of filing such claim, that:
(a) The internal revenue service has determined that benefits are subject to federal income tax; and
(b) Requirements exist pertaining to estimated tax payments.
(2) Benefits received pursuant to this part 5 are not subject to state income tax.
(3) The director, in consultation with the department of revenue, shall issue rules regarding tax treatment and related procedures regarding family and medical leave insurance benefits, as well as the sharing of necessary information between the division and the department of revenue.
Source: Initiated 2020: Entire part added, Proposition 118, L. 2021, p. 4239, effective upon proclamation of the Governor, December 31, 2020.
Editor's note: This section was originally numbered as 8-13.3-417 in Proposition 118 but was renumbered on revision for ease of location.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 8-13.3-517
What does Colorado Revised Statutes § 8-13.3-517 cover?
Section 8-13.3-517 ("Income tax.") 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 § 8-13.3-517?
A common citation format is "Colorado Revised Statutes § 8-13.3-517" (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 § 8-13.3-517 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.