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Colorado Statutes, Title 39

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Title 39, Taxation

0 chapters · 985 sections in this title.

All chapters in Title 39985 Ch 22277 Ch 2686 Ch 357 Ch 1145 Ch 543 Ch 2138 Ch 11.532 Ch 131 Ch 231 Ch 2831 Ch 2730 Ch 1019 Ch 28.819 Ch 2918

277 sections·Filtered byTitle 39✕Ch 22✕

Colo. Rev. Stat. § 39-22-5507 Compliance monitoring
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The authority, in consultation with the department, shall monitor and oversee compliance with this part 55 and shall report specific occurrences of noncompliance to the department. Source: L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1983, § 2, effective May 30.
Colo. Rev. Stat. § 39-22-5508 Repeal of part
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This part 55 is repealed, effective December 31, 2049. Source: L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1983, § 2, effective May 30.
Colo. Rev. Stat. § 39-22-551 Industrial clean energy tax credit - tax preference performance statement - definitions - report - repeal
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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax cred…
Colo. Rev. Stat. § 39-22-552 Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax cred…

Colo. Rev. Stat. § 39-22-553 Geothermal electricity generation production tax credit - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax cred…

Colo. Rev. Stat. § 39-22-554 Heat pump technology and thermal energy network tax credit - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax cred…

Colo. Rev. Stat. § 39-22-555 Electric bicycle tax credit - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax cred…

Colo. Rev. Stat. § 39-22-556 Tax credit for sustainable aviation fuel production facility - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of this tax exp…

Colo. Rev. Stat. § 39-22-556.5 Tax credit for the purchase of sustainable aviation fuel - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of this tax exp…

Colo. Rev. Stat. § 39-22-557 Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax cred…

Colo. Rev. Stat. § 39-22-558 Tax credit for employer's contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) In accordance with section 39-21-304 (1), the general assembly finds and declares that the purpose of this tax expenditure is to induce certain designated behavior by taxpayers to encourage home ownership by providing tax relief to employers who contribute money to an emp…

Colo. Rev. Stat. § 39-22-559 Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal

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(1) (a) The general assembly hereby finds and declares that: (I) Colorado is home to many talented film industry members, many of whom travel out of state for work as they cannot find enough work locally to support them; (II) With a competitive film incentive that is comparable t…

Colo. Rev. Stat. § 39-22-560 Tax credit for certification of aircraft to use unleaded aviation gasoline - tax preference performance statement - review - legislative declaration - definitions - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax cred…

Colo. Rev. Stat. § 39-22-5601 Legislative declaration

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(1) The general assembly finds and declares that: (a) Caring for pet animals and livestock that are displaced due to emergencies or are the victims of cruelty and neglect is important to Coloradans; (b) Research shows that during emergencies, people may not follow evacuation proc…

Colo. Rev. Stat. § 39-22-5602 Voluntary contribution designation - procedure - effective date

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For the income tax years immediately following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line on the income tax return form has become available and that the animal protection fu…

Colo. Rev. Stat. § 39-22-5603 Contributions credited to animal protection fund - appropriation

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(1) (a) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-5602 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the animal protection fund create…

Colo. Rev. Stat. § 39-22-561 Agricultural stewardship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly declares that the purpose of the tax credit created…

Colo. Rev. Stat. § 39-22-562 Apprenticeship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal

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(1) (a) The general assembly finds and declares that: (I) Colorado is committed to accelerating new apprenticeship program growth on a diverse basis, especially in new and emerging industries that have been traditionally underrepresented in registered apprenticeships; and (II) Ma…

Colo. Rev. Stat. § 39-22-563 Tax credit for freight rail use - tax preference performance statement - legislative declaration - definitions - repeal

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(1) Tax preference performance statement. (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and dec…

Colo. Rev. Stat. § 39-22-564 New railroad operator tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal

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(1) Tax preference performance statement. (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and dec…

Colo. Rev. Stat. § 39-22-565 Workforce shortage tax credit - tax preference performance statement - report - legislative declaration - definitions - repeal

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(1) Tax preference performance statement. In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declare…

Colo. Rev. Stat. § 39-22-566 Qualified care worker tax credit - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly declares that the general legislative purpose of th…

Colo. Rev. Stat. § 39-22-567 Tax credit for investments in fixed capital assets for a shared quantum facility - tax preference performance statement - legislative declaration - definitions - report - repeal

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(1) Tax preference performance statement. In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declare…

Colo. Rev. Stat. § 39-22-568 Quantum business loan loss reserve income tax credit - tax preference performance statement - cash fund - legislative declaration - definitions - report - repeal

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(1) Tax preference performance statement. In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declare…

Colo. Rev. Stat. § 39-22-569 Community revitalization tax credit - community revitalization tax credit program cash fund - tax preference performance statement - legislative declaration - definitions - report - repeal

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(1) Tax preference performance statement. In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declare…

Colo. Rev. Stat. § 39-22-570 Tuition and fee tax incentive for qualifying students - tax preference performance statement - report - legislative declaration - definitions - repeal

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(1) (a) The general assembly finds, determines, and declares that: (I) The cost of higher education and student debt can be a deterrent for many students to pursue postsecondary credentials; (II) Colorado's postsecondary matriculation rate was less than fifty percent in 2021 with…

Colo. Rev. Stat. § 39-22-5701 Tax preference performance statement - report

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(1) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax credit p…

Colo. Rev. Stat. § 39-22-5702 Definitions

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As used in this part 57, unless the context otherwise requires: (1) "Allocation certificate" means a statement issued by the authority certifying that a given development qualifies for the credit and specifying the amount of the credit allowed. (2) "Allocation plan" means an allo…

Colo. Rev. Stat. § 39-22-5703 Credit against tax - affordable housing located in a transit and housing investment zone

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(1) For income tax years during the credit period, there is allowed to any qualified taxpayer a credit with respect to the income taxes imposed by this article 22 in the amount determined by the authority pursuant to this part 57. (2) (a) During each calendar year of the period b…

Colo. Rev. Stat. § 39-22-5704 Recapture

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(1) As of the last day of any income tax year during the compliance period, if the amount of the qualified basis of a qualified development with respect to a qualified taxpayer is less than the amount of the qualified basis as of the last day of the prior income tax year, then th…

Colo. Rev. Stat. § 39-22-5705 Filing requirements

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An owner of a qualified development to which a credit has been allocated and each qualified taxpayer to which the owner has allocated a portion of said credit, if any, shall file with their state income tax return a copy of the allocation certificate issued by the authority with …

Colo. Rev. Stat. § 39-22-5706 Parallel credits - insurance premium taxes - definition

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(1) Any taxpayer who is subject to the tax on insurance premiums established by sections 10-3-209, 10-5-111, and 10-6-128 and therefore exempt from the payment of income tax and who is otherwise eligible to claim a credit pursuant to this part 57 may claim the credit and carry th…

Colo. Rev. Stat. § 39-22-5707 Compliance monitoring

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The authority, in consultation with the department, shall monitor and oversee compliance with this part 57 and shall report specific occurrences of noncompliance to the department. Source: L. 2026: Entire part added, (HB 26-1065), ch. 157, p. 929, § 10, effective May 27.

Colo. Rev. Stat. § 39-22-5708 Repeal

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This part 57 is repealed, effective December 31, 2063. Source: L. 2026: Entire part added, (HB 26-1065), ch. 157, p. 929, § 10, effective May 27. Estate and Inheritance and Succession Tax

Colo. Rev. Stat. § 39-22-571 Film festival incentive tax credit - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) The general assembly finds and declares that: (I) Colorado's film festival industry has the ability to be a true economic driver in the state; and (II) By providing a tax incentive to big film festivals to relocate to Colorado, a single big festival could bring over twent…

Colo. Rev. Stat. § 39-22-600.3 Definitions

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As used in this part 6, unless the context otherwise requires: (1) "Frivolous return" means a return filed by any person that purports to be a return of the tax imposed by this article 22 but that: (a) Does not contain information on which the substantial correctness of the retur…

Colo. Rev. Stat. § 39-22-601 Returns - repeal

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(1) (a) (I) Whenever a resident individual or a nonresident individual with income from Colorado sources is required to file a federal income tax return under the provisions of section 6012 of the internal revenue code or whenever a resident individual or a nonresident individual…

Colo. Rev. Stat. § 39-22-601.5 Reporting federal adjustments - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Administrative adjustment request" means an administrative adjustment request filed by a partnership under section 6227 of the internal revenue code. (b) "Audited partnership" means a partnership subject to …

Colo. Rev. Stat. § 39-22-602 Failure to make return - director may make

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(1) If any person fails or refuses to make any return required by this article, the executive director may make such return for such person from such information as may be available, and any assessment based on such return made by the executive director shall be as good and suffi…

Colo. Rev. Stat. § 39-22-603 Returns not made under oath

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Wherever in this article it is required that a return be made under oath, the signing of the return by the person therein required to make oath shall be sufficient compliance with the provisions of said sections if such return contains or is verified by a written declaration that…

Colo. Rev. Stat. § 39-22-603.5 Frivolous returns

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(1) Repealed. (2) (a) If any person files a frivolous return, the executive director may calculate the person's Colorado taxable income and make an assessment based on such information as is available at the time the return is filed. (b) If the tax calculated by the executive dir…

Colo. Rev. Stat. § 39-22-604 Withholding tax - requirement to withhold - tax lien - exemption from lien - annual statement - notice - definitions - repeal

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(1) All of the other provisions of this article shall apply to and be effective as to the provisions of this section to the extent to which they are not inconsistent with this section, and all of the remedies available to the department of revenue for the administration, assessme…

Colo. Rev. Stat. § 39-22-604.3 Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal

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(1) This section shall be known and may be cited as the "Colorado Bioscience and Clean Technology Innovation Reinvestment Act". (2) (a) The general assembly hereby finds, determines, and declares that: (I) Recent legislative initiatives to expand the bioscience and clean technolo…

Colo. Rev. Stat. § 39-22-604.5 Withholding tax - transfers of Colorado real property - nonresident transferors

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(1) Except as otherwise provided in this section, in the case of any conveyance of a Colorado real property interest, the title insurance company or its authorized agent or any attorney, bank, savings and loan association, savings bank, corporation, partnership, association, join…

Colo. Rev. Stat. § 39-22-605 Failure by individual to pay estimated income tax

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(1) Every individual subject to taxation under the provisions of this article shall make and file estimated payments in the amounts and as otherwise specified in this section. (2) As used in this section, unless the context otherwise requires: (a) An individual is a "farmer" or "…

Colo. Rev. Stat. § 39-22-606 Failure by corporation to pay estimated income tax

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(1) Every corporation subject to taxation under the provisions of this article and article 29 of this title shall make and file estimated payments in the amounts as specified in this section. (2) As used in this section, unless the context otherwise requires: (a) "Return" means a…

Colo. Rev. Stat. § 39-22-607 Estimated tax deposited with treasurer

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All moneys remitted as payments of estimated tax shall be deposited daily with the state treasurer and shall be allocated in accordance with the provisions of section 39-22-623. Source: L. 64: R&RE, p. 794, § 1. C.R.S. 1963: § 138-1-71.

Colo. Rev. Stat. § 39-22-608 Form, place, and date of filing return - extension - electronic filing

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(1) All returns required by this article shall be made as nearly as practicable in the same form as the corresponding form of income tax return required by the United States. (2) (a) Except as provided in subsection (2)(b) of this section, all returns required by section 39-22-60…

Colo. Rev. Stat. § 39-22-609 Payment of tax - applicable when

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(1) All taxes imposed under the provisions of this article shall be paid on the fifteenth day of the fourth month following the close of the taxable year; but the executive director may grant any taxpayer, upon application therefor, an extension of time for the payment of the tax…

Colo. Rev. Stat. § 39-22-610 Relief for members of the armed forces of the United States - when

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(1) The period of time commencing with the declaration of war by congress and ending twelve months after the termination of any such declared war during which an individual is a member of the armed forces of the United States, shall be disregarded in determining, under the provis…