For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Make-A-Wish Foundation of Colorado fund created in section 39-22-3603 (1).
Source: L. 2009: Entire part added, (HB 09-1043), ch. 394, p. 2126, � 1, effective August 5. L. 2012: Entire section amended, (HB 12-1096), ch. 36, p. 132, � 1, effective March 19. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 260, � 10, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 224, � 10, effective September 7.
39-22-3603. Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriation. (1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-3602 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Make-A-Wish Foundation of Colorado fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.
(2) The general assembly shall appropriate annually from the Make-A-Wish Foundation of Colorado fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of a fiscal year, after subtracting the appropriation to the department, shall be transferred to the Make-A-Wish Foundation of Colorado, a Colorado nonprofit organization.
Source: L. 2009: Entire part added, (HB 09-1043), ch. 394, p. 2126, � 1, effective August 5.