Colo. Rev. Stat. § 8-13.3-517
Income tax
Colorado · Colorado Revised Statutes Title 8 — Labor and Industry · Status: effective
Cite this
- Citation
- Colo. Rev. Stat. § 8-13.3-517, Income tax, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2286482
- Permanent ID
ys:prov:2286482@1- SHA-256
0ec27e8b0aedbe9672a8cd25971d8fd49cdf703fa4788021ad3cdbc02fc9536e
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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.