Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-32-101 Short title
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This article shall be known and may be cited as the Rural Technology Enterprise Zone Act. Source: L. 98: Entire article added, p. 695, � 1, effective May 18.
Colo. Rev. Stat. § 39-32-102 Legislative declaration
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(1) The general assembly hereby finds and declares that: (a) The ability of the people in all parts of this state to access the internet, also known as the information superhighway, is an important component in the ability of the state to remain competitive in the fields of busin…
Colo. Rev. Stat. § 39-32-103 Needs assessment and inventory - public hearing
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(1) In order to determine the extent to which the internet can be accessed in rural areas of the state, the public utilities commission shall conduct a technology infrastructure needs assessment and inventory in such areas to determine the status of internet access in rural areas…
Colo. Rev. Stat. § 39-32-104 Zones established
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(1) Based upon the needs and assessment inventory and the evidence received during the public hearing conducted pursuant to section 39-32-103, the public utilities commission may designate rural areas in the state as rural technology enterprise zones. In designating such zones, t…
Colo. Rev. Stat. § 39-32-105 Credit against tax - investment in technology infrastructure
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(1) There shall be allowed to any person as a credit against the tax imposed by article 22 of this title, for income tax years commencing on or after January 1, 1999, but prior to January 1, 2005, an amount equal to ten percent of the amount of the total investment made during su…
Colo. Rev. Stat. § 39-32-106 Report to the general assembly. (Repealed)
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Source: L. 98: Entire article added, p. 697, � 1, effective May 18. L. 2008: Entire section repealed, p. 1914, � 131, effective August 5.
Colo. Rev. Stat. § 39-32-107 Rules
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The public utilities commission shall promulgate rules necessary for the administration of sections 39-32-103 and 39-32-104. The department of revenue shall promulgate rules necessary for the administration of section 39-32-105. Rules promulgated pursuant to this section shall be…