0 chapters · 985 sections in this title.
Colo. Rev. Stat. § 39-31-101 Real property tax - tax equivalent - assistance - heat or fuel expenses assistance - eligibility - applicability - definitions - repeal
11.1K chars
(1) (a) Individuals having resided within this state for the entire taxable year who are sixty-five years of age or older during the taxable year are eligible for a grant to be determined with respect to the income taxes imposed by article 22 of this title 39, subject to the addi…
Colo. Rev. Stat. § 39-31-102 Procedures to obtain grant - department of revenue - responsibilities
3.8K chars
(1) (a) A grant authorized by section 39-31-101 must be paid from the reserve for refunds created by section 39-22-622. Payments must be made on a quarterly basis, with the amount of each payment equal to the total amount of the grant divided by the number of quarters remaining i…
Colo. Rev. Stat. § 39-31-103 Department of human services - outreach - departmental information sharing
2.4K chars
(1) The department of human services shall conduct outreach for the grants available under this article. As part of this duty, the department shall: (a) Target the outreach to participants in other state benefit programs; (b) Incorporate the outreach into existing media campaigns…
Colo. Rev. Stat. § 39-31-104.5 Tax credit for assistance for individuals with a disability - tax preference performance statement - legislative declaration - definitions
7.0K chars
(1) (a) The general assembly finds and declares that in accordance with section 39-21-304, the tax expenditure created in this section is intended to reduce net taxes paid by certain individuals. Specifically, the tax expenditure is intended to provide assistance through an incom…