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Colo. Rev. Stat. § 39-36-101 Short title
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The short title of this article 36 is the "CHIPS Zone Act". Source: L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1189, § 7, effective May 20.
Colo. Rev. Stat. § 39-36-102 Tax preference performance statement - legislative declaration
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(1) The general assembly finds and declares that: (a) Semiconductors, or chips, are tiny electronic devices that are fundamental to modern industrial and national security activities. These devices power tools as simple as a light switch and as complex as a fighter jet or a smart…
Colo. Rev. Stat. § 39-36-103 Definitions
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As used in this article 36, unless the context otherwise requires: (1) "Certification" means the written tax credit certificate documenting a taxpayer's income tax credit claim pursuant to section 39-30-104, 39-30-105.1, or 39-30-105.5 and the estimated value of each credit certi…
Colo. Rev. Stat. § 39-36-104 Zones established - zone administrator - review - termination
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(1) (a) For income tax years commencing on or after January 1, 2023, but before January 1, 2036, any municipality, county, or group of contiguous municipalities or counties may propose an area of such municipality, county, or group of municipalities or counties to be designated a…