(1) For the 2012 income tax year and each income tax year thereafter, any taxpayer that claims one or more income tax credits pursuant to this article 30 shall file a state income tax return with the department of revenue in an electronic format.
(2) to (4) Repealed.
Source: L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1878, § 3, effective January 1, 2012. L. 2011: (4) amended, (HB 11-1303), ch. 264, p. 1177, § 97, effective January 1, 2012. L. 2019: (1) amended, (HB 19-1256), ch. 395, p. 3516, § 11, effective August 2. L. 2024: (2), (3), and (4) repealed, (HB 24-1036), ch. 373, p. 2537, § 39, effective August 7.