Colorado Revised Statutes Title 14. Domestic Matters § 14-15-117. Application of article to joint tax returns--legislative declaration

(a) Partners in a civil union who have their federal taxable income determined on separate federal tax returns must have such income separately determined for purposes of the Colorado income tax; and

(b) Partners in a civil union who have their federal taxable income determined on a joint federal tax return must have their state taxable income determined based on their joint federal taxable income.