(b) (I) "Resident individual" does not include, for income tax years commencing on or after January 1, 2001, any individual domiciled in this state who:

(A) Is absent from the state for a period of at least three hundred five days of the tax year and is stationed outside of the United States of America for active military duty; and

(B) Elects not to file a Colorado individual income tax return as a resident individual.

(II) "Resident individual" does not include the spouse of an individual described in subparagraph (I) of this paragraph (b) who accompanies such individual for the period of such individual's absence and who elects not to file a tax return as a resident individual.

(c) A "nonresident individual" means an individual other than a resident individual and an individual described in paragraph (b) of this subsection (8) who elects treatment as a nonresident individual.

(8.5) (Deleted by amendment, L. 95, p. 816, § 40, effective May 24, 1995.)

(9) "Resident partner" means a partner who is a resident individual, a domestic corporation, a resident estate, a resident trust, or a partnership or a limited liability company organized under the laws of this state. "Nonresident partner" means a partner other than a resident partner.

(10) "Resident trust" means a trust which is administered in this state. "Nonresident trust" means a trust other than a resident trust.

(10.5) "S corporation" means a corporation for which a valid election is in effect pursuant to section 1362 (a) of the internal revenue code.

(10.8) "Withholding certificate" means a document, which may be in paper or electronic form, utilized by an employee to instruct his or her employer to withhold taxes at a specific rate.

(11) Any term used in this article, except as otherwise expressly provided or clearly appearing from the context, shall have the same meaning as when used in a comparable context in the internal revenue code, as amended, in effect for the taxable period. Due consideration shall be given in the interpretation of this article to applicable sections of the internal revenue code in effect from time to time and to federal rulings and regulations interpreting such sections if such statute, rulings, and regulations do not conflict with the provisions of this article.

Source: L. 87: Entire part R&RE, p. 1426, § 2, effective June 22. L. 90: (5.5) and (8.5) added and (6) and (9) amended, p. 453, § 32, effective April 18. L. 92: (2.5), (5.3), and (10.5) added and (11) amended, p. 2265, § 4, effective April 16. L. 94: (5.8) added, p. 2839, § 1, effective January 1, 1995. L. 95: (2.5), (5.5), and (8.5) amended, p. 816, § 40, effective May 24. L. 96: (5.6) added, p. 335, § 1, effective April 16. L. 2000: (8) amended, p. 1298, § 1, effective January 1, 2001. L. 2002: (10.8) added, p. 530, § 1, effective August 7.

Editor's note: This section was contained in a part that was repealed and reenacted in 1987. Provisions of this section, as it existed in 1987, are similar to those contained in 39-22-103 as said section existed in 1986, the year prior to the repeal and reenactment of this part.

Cross references: For the federal "Internal Revenue Code of 1986", see title 26 of the United States Code.