Colo. Rev. Stat. § 24-115-113
Current through Chapter 492 of the 2024 Legislative Session
Except as otherwise provided in this section, the income from notes issued pursuant to this article is exempt from all taxation and assessments in the state. In the certificate, indenture of trust, or other instrument authorizing the issuance of notes, the board or the executive director may waive the exemption from federal or state income taxation for interest on the notes.
C.R.S. § 24-115-113