Colo. Rev. Stat. § 39-22-107.5
Income tax filing status - innocent spouse relief
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Citation
- Colo. Rev. Stat. § 39-22-107.5, Income tax filing status - innocent spouse relief, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2318728
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Full text
In any case in which a taxpayer has been granted relief under section 6015 of the internal revenue code, such taxpayer shall also be granted comparable relief from joint and several liability for the tax imposed under this article and any interest, penalties, and other amounts related to such tax.