Part 4 - ESTATES AND TRUSTS
- Section 39-22-401 - Income of a resident estate or trust for purposes of Colorado income tax
- Section 39-22-402 - Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments
- Section 39-22-403 - Income of a nonresident estate or trust subject to income tax
- Section 39-22-404 - Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado
- Section 39-22-405 - [Repealed]
- Section 39-22-406 - [Repealed]
- Section 39-22-407 - Accounting periods and methods