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Get CO DoR 104x 2016

Ting Loss A federal net operating loss carried back to a tax year beginning on or after January 1, 1987, or carried forward will be allowed for Colorado income tax purposes. A nonresident or a part-year resident may carry back or forward that portion of his federal net operating loss that is from Colorado sources or which relates to the Colorado portion of the year. Statute of Limitations The statute of limitations for filing a Colorado claim for refund is generally four years from the original.

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