The governor is hereby authorized to enter into a compact on behalf of this state with any of the United States or other jurisdictions legally joining therein in the form substantially as follows: Article I. Purposes. The purposes of this compact are to: Facilitate proper determination of State and local tax liability of multistate taxpayers, […]
No provision of the multistate tax compact shall modify article XX of the constitution of the state of Colorado. Source: L. 68: p. 187, § 1. C.R.S. 1963: § 74-14-2.
The executive director of the department of revenue shall represent this state on the multistate tax commission. The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by the executive director. Source: L. 68: p. 187, § 1. C.R.S. 1963: § 74-14-3.
The governor shall appoint a consulting committee consisting of three persons who are representative of subdivisions affected or likely to be affected by the multistate tax compact, none of whom shall be members of the general assembly. The member of the commission representing this state, and any alternate designated by him, shall consult regularly with […]
There is hereby established the multistate tax compact advisory committee composed of the member of the multistate tax commission representing this state any alternate designated by him or her; the attorney general or his or her designee; the members of the consulting committee; and two members of the senate, appointed by the president; and two […]
Article VIII of the compact relating to interstate audits shall be in force in and with respect to this state. Source: L. 68: p. 188, § 3. C.R.S. 1963: § 74-14-7.
All provisions of this part 13, including membership in the multistate tax commission, shall be effective upon execution of the compact by the governor; except that: Provisions of articles III, IV, V, VIII, and IX of the compact shall apply to all taxable years beginning on and after July 1, 1968; and In no case […]
For income tax years commencing on or after January 1, 2009, a taxpayer may not use the provisions of article IV of the multistate tax compact to apportion and allocate income to Colorado. Source: L. 2008: Entire section added, p. 954, § 3, effective January 1, 2009.
