(1) (a) Except as otherwise provided in subsection (2) of this section, every child who has attained the age of six years on or before August 1 of each year and is under the age of seventeen years, except as provided by this section, shall attend public school for at least the following number of hours during each school year:
(I) One thousand fifty-six hours if a secondary school pupil;
(II) Nine hundred sixty-eight hours if an elementary school pupil in a grade other than kindergarten;
(III) Nine hundred hours if a full-day kindergarten pupil; or
(IV) Four hundred fifty hours if a half-day kindergarten pupil.
(2) The provisions of subsection (1) of this section shall not apply to a child:[…]
(b) Who is enrolled for a minimum of one hundred seventy-two days in an independent or parochial school which provides a basic academic education. “Basic academic education” for the purpose of this article means the sequential program of instruction provided by an independent or parochial school. Such program shall include, but not be limited to, communication skills of reading, writing, and speaking, mathematics, history, civics, literature, and science.[…]
(5) (a) The general assembly hereby declares that two of the most important factors in ensuring a child’s educational development are parental involvement and parental responsibility. The general assembly further declares that it is the obligation of every parent to ensure that every child under such parent’s care and supervision receives adequate education and training. Therefore, every parent of a child who has attained the age of six years on or before August 1 of each year and is under the age of seventeen years shall ensure that such child attends the public school in which such child is enrolled in compliance with this section.
(b) Parents whose children are enrolled in an independent or parochial school or a non-public home-based educational program pursuant to the provisions of subsection (2) of this section shall be exempt from the requirements of this subsection (5).[…]
Exemption of subsection (2) requires only enrollment, not attendance, at independent or parochial school. Legislative change substituting word “enrolled” for word “attends” was clear evidence of intent not to require physical presence at independent or parochial school. Periodic attendance for testing only by students otherwise tutored at home was therefore adequate satisfaction of compulsory attendance statute. People in Interest of D.B., 767 P.2d 801 (Colo. App. 1988).
Ref: C.R.S. 22-33-104