SB 23-208 Summary

• Corrects defective cross-references in Colorado Revised Statutes sections 39-21-119, 39-22-104, and 39-26-102 to ensure proper statutory citations.

• Amends section 39-21-119(4) to change reference from singular "section 39-21-119.5" to plural "sections 39-21-119.5 and 39-21-120" regarding alternative filing methods.

• Amends section 39-22-104(3)(r) to correct reference from "section 39-21-342" to "section 39-22-342" regarding electing pass-through entity owners and IRC section 199A deductions.

• Amends section 39-26-102(19)(g) to change reference from "articles 11 and 12 of title 44" to "article 10 of title 44" regarding agricultural commodity definitions.

• Takes effect 12:01 a.m. on the day following the ninety-day period after final adjournment of the general assembly, or upon voter approval if a referendum petition is filed.