No, even though you lived and worked in Minnesota when you made the contribution to the PERA, it is not considered income until you take a distribution from the pension. Since you were a resident of Colorado when you received the pension, it is Colorado state income. Public Law 104-95 (P.L. 104-95) law prevents any state from taxing income from certain pensions and deferred compensation plans paid to individuals who are not residents or domiciliaries of that state.
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