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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. § 39-22-611 Property exempt from ad valorem taxes
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Notwithstanding any other provisions of law, all intangible personal property, whether or not owned by a resident of Colorado, and whether or not such property or evidence thereof is situated or held or has its legal situs within the state, shall be exempt from ad valorem tax imp…
Colo. Rev. Stat. § 39-22-621 Interest and penalties
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(1) If any tax due under this article is not paid when due, by reason of extension granted, or otherwise, interest shall be added thereto at the rate imposed under section 39-21-110.5 from the due date thereof, in addition to any penalties which may be imposed by other provisions…
Colo. Rev. Stat. § 39-22-622 Refunds
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(1) A reserve, in an amount to be determined periodically by the controller, shall be set aside and maintained by the state treasurer from taxes collected under this article and held by the state treasurer for the prompt payment of all refunds. (2) (a) The department of revenue s…
Colo. Rev. Stat. § 39-22-623 Disposition of collections - definition

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(1) The proceeds of all money collected under this article 22, less the reserve retained for refunds, shall be credited as follows: (a) (I) Repealed. (II) (A) Effective July 1, 1987, an amount equal to twenty-seven percent of the gross state cigarette tax shall be apportioned to …

Colo. Rev. Stat. § 39-22-624 Prior rights and liabilities not affected

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Nothing in this article shall be construed to affect any right, duty, or liability arising under statutes in effect immediately prior to January 1, 1965, but the same shall be continued and concluded under such prior statutes. Nothing in this article shall revive or reinstate any…

Colo. Rev. Stat. § 39-22-625 Application of article - effective date

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This article shall apply only with respect to taxable years beginning after December 31, 1964, and became effective on January 1, 1965. Source: L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-97.

Colo. Rev. Stat. § 39-22-626 Applicability of amendments to this article to income tax years

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For purposes of determining the applicability of any addition to, modification of, or deletion from this article, an income tax year which varies from a fifty-two to a fifty-three week period shall be deemed to have commenced on the first day of the calendar month beginning neare…

Colo. Rev. Stat. § 39-22-627 Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director - definitions - repeal

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(1) (a) (I) Subject to the provisions of this section, if, for any state fiscal year commencing on or after July 1, 2024, but before July 1, 2034, the amount of state revenues in excess of the limitation on state fiscal year spending imposed by section 20 (7)(a) of article X of t…

Colo. Rev. Stat. § 39-22-628 Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition

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(1) In addition to the rationale for creation of the college savings program set forth in section 23-3.1-301, C.R.S., the general assembly hereby finds, determines, and declares that it is in the best interest of Colorado citizens to provide them the option of making direct depos…

Colo. Rev. Stat. § 39-22-629 Advance payments of income tax credits - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Applicable credit" means: (I) For income tax years commencing before January 1, 2027, the credits allowed in sections 39-22-516.7, 39-22-516.8, and 39-22-555; and (II) For income tax years commencing on or a…

Colo. Rev. Stat. § 39-22-630 Charitable contributions made through qualified intermediaries - eligibility for income tax credits maintained - definitions

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(1) For income tax years commencing on or after January 1, 2024, a taxpayer may claim a credit for making a contribution to a qualified intermediary to the same extent that the taxpayer could claim a credit for making the contribution directly to a recipient organization so long …

Colo. Rev. Stat. § 39-22-651 Short title - citation

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This subpart 2 shall be comprised of sections 39-22-651 to 39-22-659 and may be cited as subpart 2. This subpart 2 shall be known and may be cited as the "Colorado Reportable Transactions Act". Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 271, § 4, effective Ap…

Colo. Rev. Stat. § 39-22-652 Definitions

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For purposes of this subpart 2, unless the context otherwise requires: (1) "Colorado combined group" means a group of affiliated C corporations required or allowed to file a combined report pursuant to section 39-22-303. (2) "Department" means the department of revenue. (3) "Inco…

Colo. Rev. Stat. § 39-22-653 Taxpayer disclosure of reportable or listed transactions

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(1) A taxpayer shall be subject to the provisions of this section for each taxable year in which the taxpayer participates in a reportable or listed transaction. (2) A taxpayer subject to the provisions of this section shall disclose any reportable or listed transaction to the de…

Colo. Rev. Stat. § 39-22-654 Additional listed transactions - report

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(1) The department shall submit a report to the finance committees of the senate and house of representatives, or any successor committees, by January 31, 2010, and on or before every January 31 thereafter, its recommendation for the inclusion of any additional listed transaction…

Colo. Rev. Stat. § 39-22-655 Penalty for failure to disclose a reportable or listed transaction

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(1) (a) Except as provided in paragraph (b) of this subsection (1), a taxpayer that fails to disclose a reportable transaction as required by section 39-22-653 shall be subject to a penalty of up to fifteen thousand dollars. (b) A taxpayer that fails to disclose a listed transact…

Colo. Rev. Stat. § 39-22-656 Material advisor - disclosure of reportable or listed transactions

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(1) (a) A material advisor shall disclose any reportable or listed transaction to the department on a form provided by the department within six months of each transaction. (b) The disclosure described in paragraph (a) of this subsection (1) shall include information identifying …

Colo. Rev. Stat. § 39-22-657 Material advisor - maintenance of list

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(1) For each reportable or listed transaction, a material advisor shall maintain a list of the persons to which the material advisor provides material aid, assistance, or advice with respect to organizing, managing, promoting, selling, implementing, insuring, or carrying out a re…

Colo. Rev. Stat. § 39-22-658 Material advisor - penalties

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(1) The penalty for the failure of a material advisor to disclose a reportable or listed transaction as required by section 39-22-656 (1)(a) shall be up to twenty thousand dollars. (2) If a material advisor that is required to disclose a reportable or listed transaction in accord…

Colo. Rev. Stat. § 39-22-659 Waiver, reduction, or compromise of penalty for reasonable cause

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Upon making a record of its actions, and upon reasonable cause shown, the department may waive, reduce, or compromise a penalty imposed by this subpart 2. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 275, § 4, effective April 2.

Colo. Rev. Stat. § 39-22-701 Legislative declaration

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(1) (a) The general assembly hereby declares that wildlife species that are endangered, threatened with extinction, or not commonly pursued, killed, or consumed either for sport or profit, referred to in this part 7 as "nongame and endangered wildlife", have need of special prote…

Colo. Rev. Stat. § 39-22-702 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 2017, the executive director shall ensure that each Colorado state individual income tax return form contains a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes…

Colo. Rev. Stat. § 39-22-703 Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfer

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(1) The department of revenue shall determine annually the total amount of voluntary contributions designated pursuant to section 39-22-702 and shall report the amount to the state treasurer, who shall credit that amount to the Colorado nongame conservation and wildlife restorati…

Colo. Rev. Stat. § 39-22-704 Repeal of part

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This part 7 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statues that the Colorado nongame conservation and wildlife restoration voluntary contribution will no longer app…

Colo. Rev. Stat. § 39-22-801 Voluntary contribution designation - procedure

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For income tax years commencing on or after January 1, 2010, 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 taxpayer wishes to make to the Colorado domestic abuse …

Colo. Rev. Stat. § 39-22-802 Contributions credited to Colorado domestic abuse program fund - creation - appropriation

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(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-801 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the Colorado domestic abuse program fund, a cash fund hereby estab…

Colo. Rev. Stat. § 39-22-803 Repeal of part

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This part 8 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Colorado domestic abuse program fund voluntary contribution will no longer appear on the indivi…