Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-30-101 Short title
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This article shall be known and may be cited as the Urban and Rural Enterprise Zone Act. Source: L. 86: Entire article added, p. 1139, � 1, effective July 1.
Colo. Rev. Stat. § 39-30-102 Legislative declaration
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(1) The general assembly hereby finds and declares: (a) That the health, safety, and welfare of the people of this state are dependent upon the continued encouragement, development, and expansion of opportunities for employment in the private sector in this state; (b) That there …
Colo. Rev. Stat. § 39-30-103.2 Enhanced rural enterprise zones - criteria - termination
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(1) The portion of any county within an enterprise zone designated pursuant to section 39-30-103 shall be designated as an enhanced rural enterprise zone if the county that contains the area to be so designated meets two or more of the following criteria: (a) The county has an un…
Colo. Rev. Stat. § 39-30-105.6 Credit against tax - rehabilitation of vacant buildings
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(1) For income tax years commencing on or after January 1, 1989, any taxpayer who is the owner or tenant of a building which is located in an enterprise zone, which is at least twenty years old, and which has been unoccupied for at least two years and who makes qualified expendit…
Colo. Rev. Stat. § 39-30-106 Sales and use tax - machinery and equipment exempted
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(1) (a) On or after July 1, 1995, purchases of machinery or machine tools, or parts thereof, and materials for the construction or repair of machinery or machine tools, in excess of five hundred dollars to be used solely and exclusively in an enterprise zone in manufacturing tang…
Colo. Rev. Stat. § 39-30-107 Zoning regulations and labor agreements not affected
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Nothing in this article shall affect any zoning measure or labor-management agreement in effect when an enterprise zone is established or adopted or entered into after the establishment. Source: L. 86: Entire article added, p. 1142, � 1, effective July 1. 39-30-107.5. Taxable pro…
Colo. Rev. Stat. § 39-30-107.6 Parallel credits and refunds - insurance premium taxes
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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, C.R.S., and who is therefore exempt from the payment of income tax and who is otherwise eligible to claim a credit or refund pursuant to this article may cla…
Colo. Rev. Stat. § 39-30-108 Rules and regulations
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(1) In accordance with article 4 of title 24, C.R.S., the executive director of the department of revenue shall promulgate rules and regulations for the implementation of sections 39-30-103.5 to 39-30-107.5. (2) In accordance with article 4 of title 24, C.R.S., the commissioner o…
Colo. Rev. Stat. § 39-30-109 Repeal of article. (Repealed)
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Source: L. 86: Entire article added, p. 1142, � 1, effective July 1. L. 87: Entire section amended, p. 1472, � 5, effective May 28. L. 89: Entire section amended, p. 1523, � 10, effective June 7. L. 90: Entire section amended, p. 1753, � 2, effective May 24. L. 91, 1st Ex. Sess.:…
Colo. Rev. Stat. § 39-30-110 Electronic submissions
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(1) The Colorado office of economic development shall collaborate with the Colorado economic development commission and the department of revenue to develop the capability to allow taxpayers that intend to claim one or more income tax credits pursuant to this article to obtain an…
Colo. Rev. Stat. § 39-30-111 Department of revenue - enterprise zone data - electronic filing
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(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. 2…
Colo. Rev. Stat. § 39-30-112 Data provided to department of revenue
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(1) On or before September 30 of each calendar year, the director of the Colorado office of economic development or the director's designee shall transmit to the department of revenue the data regarding income tax credits allowed pursuant to this article that are certified by ent…