CARES Act tax law changes & Colorado impact.
(eBook)
Contributors
Published
Denver, Colo. : Colorado Department of Revenue, Taxation Division, 2023.
Edition
Revised April 2023
Physical Desc
1 online resource (10 pages)
Status
Description
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More Details
Format
eBook
Language
English
Notes
General Note
"Revised April 2023."
Bibliography
Includes bibliographical references.
Description
This guidance document replaces the Department's previously-issued guidance regarding the impact of recent federal legislation on Colorado income tax. The prior guidance explained that, as a consequence of Rule 39-22-103(5.3), certain retroactive provisions of the Coronavirus Aid, Relief and Economic Security Act (CARES Act) and the Consolidated Appropriations Act, 2021 (CAA), did not affect a taxpayer's Colorado income tax liability. A recent court decision determined that Rule 39-22-103(5.3) was incorrect and that retroactive changes in federal law can affect a taxpayer's Colorado taxable income. This publication explains changes resulting from the court decision invalidating Rule 39-22-103(5.3), as well as additions and subtractions related to the CARES Act which remain in effect.
Citations
APA Citation, 7th Edition (style guide)
(2023). CARES Act tax law changes & Colorado impact (Revised April 2023). Colorado Department of Revenue, Taxation Division.
Chicago / Turabian - Author Date Citation, 17th Edition (style guide)2023. CARES Act Tax Law Changes & Colorado Impact. Colorado Department of Revenue, Taxation Division.
Chicago / Turabian - Humanities (Notes and Bibliography) Citation, 17th Edition (style guide)CARES Act Tax Law Changes & Colorado Impact Colorado Department of Revenue, Taxation Division, 2023.
MLA Citation, 9th Edition (style guide)CARES Act Tax Law Changes & Colorado Impact Revised April 2023, Colorado Department of Revenue, Taxation Division, 2023.
Note! Citations contain only title, author, edition, publisher, and year published. Citations should be used as a guideline and should be double checked for accuracy. Citation formats are based on standards as of August 2021.
Staff View
Grouped Work ID
97b979fd-d044-f6c8-2db0-759e4436b163-eng
Grouping Information
| Grouped Work ID | 97b979fd-d044-f6c8-2db0-759e4436b163-eng |
|---|---|
| Full title | cares act tax law changes and colorado impact 2023 |
| Author | colorado |
| Grouping Category | book |
| Last Update | 2023-11-13 17:09:41PM |
| Last Indexed | 2024-04-27 02:31:55AM |
Book Cover Information
| Image Source | default |
|---|---|
| First Loaded | Nov 13, 2023 |
| Last Used | Apr 17, 2024 |
Marc Record
| First Detected | Nov 13, 2023 05:09:56 PM |
|---|---|
| Last File Modification Time | Nov 13, 2023 05:09:56 PM |
MARC Record
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