For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the military family relief fund created in section 28-3-1502.
Source: L. 2005: Entire part added, p. 654, � 2, effective May 27. L. 2008: Entire section amended, p. 54, � 1, effective August 5. L. 2011: Entire section amended, (HB 11-1037), ch. 7, p. 14, � 1, effective August 10. L. 2016: Entire section amended, (HB 16-1349), ch. 219, p. 835, � 1, effective August 10. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 223, � 6, effective September 7.
39-22-3002. Contributions credited to the military family relief fund - appropriation. (1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-3001 and shall report such amount to the state treasurer, the adjutant general, and the house and senate state, veterans and military affairs committees. The state treasurer shall credit such amount to the military family relief fund.
(2) The general assembly shall appropriate annually from the military family relief fund to the department of revenue its costs of administering moneys designated as contributions to the fund.
Source: L. 2005: Entire part added, p. 654, � 2, effective May 27.