Title 39, Taxation
0 chapters · 682 sections in this title.
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. 39-36-102. Tax preference performance statement - legislative declaration. (1) The general assembly finds and declares that: (a)…
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 certifi…
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…
Colo. Rev. Stat. § 39-36-106 Department of revenue - electronic filings - report - rules
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(1) (a) For the 2023 income tax year and each income tax year thereafter through the 2035 income tax year, any taxpayer that claims one or more income tax credits pursuant to this article 36 shall file a state income tax return with the department in an electronic format. (b) A t…
Colo. Rev. Stat. § 39-36-107 Repeal of article
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This article 36 is repealed, effective January 1, 2041. Source: L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1196, � 7, effective May 20. FIREARMS AND AMMUNITION EXCISE TAX