Title 39, Taxation

0 chapters · 682 sections in this title.

682 sectionsFiltered byTitle 39

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 (Repealed)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 (2) to (4) Repealed.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…
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…
Colo. Rev. Stat. § 39-33-101 Definitions. (Repealed)
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Source: L. 98: Entire article added, p. 1303, � 3, effective June 1. L. 2000: (4) amended, p. 1447, � 2, effective August 2. L. 2002: (2) repealed, p. 1067, � 4, effective August 7. L. 2009: Entire section amended, (HB 09-1331), ch. 416, p. 2303, � 5, effective June 4. L. 2011: E…
Colo. Rev. Stat. § 39-33-102 Rebate for motor vehicles using alternative fuels. (Repealed)
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Source: L. 98: Entire article added, p. 1304, � 3, effective June 1. L. 2000: IP(1) amended, p. 1447, � 3, effective August 2. L. 2009: IP(1) amended and (2) added, (HB 09-1331), ch. 416, p. 2306, � 6, effective June 4. L. 2011: Entire section repealed, (SB 11-163), ch. 13, p. 36…
Colo. Rev. Stat. § 39-33-104 Rules. (Repealed)
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Source: L. 98: Entire article added, p. 1306, � 3, effective June 1. L. 2011: Entire section repealed, (SB 11-163), ch. 13, p. 36, � 1, effective March 9.
Colo. Rev. Stat. § 39-33-105 Alternative fuels rebate fund - repeal. (Repealed)
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Source: L. 98: Entire article added, p. 1306, � 3, effective June 1. L. 2000: (1)(c) added, p. 1448, � 5, effective August 2. L. 2010: (3) added, (HB 10-1388), ch. 362, p. 1717, � 4, effective June 7. L. 2011: IP(1), (2), and (3) amended and (4) added, (SB 11-163), ch. 13, p. 36,…
Colo. Rev. Stat. § 39-33-106 Repeal of article. (Repealed)
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Source: L. 98: Entire article added, p. 1307, � 3, effective June 1. L. 2007: Entire section amended, p. 2050, � 99, effective June 1. L. 2009: Entire section amended, (HB 09-1331), ch. 416, p. 2309, � 9, effective June 4. L. 2011: Entire section repealed, (SB 11-163), ch. 13, p.…
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
Colo. Rev. Stat. § 39-37-101 Short title
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The short title of this article 37 is the Crime Victim and Survivor Services Funding and Mental Health Security Act. Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2888, � 1, effective December 17 (see editor's note following the article 37 heading).
Colo. Rev. Stat. § 39-37-102 Legislative declaration
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(1) The general assembly finds and declares that: (a) Colorado needs consistent and reliable funding from the state to sustain the services crime victims depend on, including wraparound services, housing assistance, legal advocacy, emergency shelter, long-term safe housing, case …
Colo. Rev. Stat. § 39-37-103 Definitions
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As used in this article 37, unless the context otherwise requires: (1) Ammunition means ammunition or cartridge cases, primers, bullets, or propellant powder designed for use in any firearm. (2) Ammunition vendor means any person who engages in any retail sale of ammunition to a …
Colo. Rev. Stat. § 39-37-105 Exemption
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The purchase price paid in consummation of the retail sale of any firearm, firearm precursor part, or ammunition to a peace officer or a law enforcement agency employing that peace officer or to an active duty member of the armed forces of the United States is exempt from taxatio…
Colo. Rev. Stat. § 39-37-106 Administration and enforcement - disputes and refunds - rules
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(1) The executive director shall administer and enforce the tax levied pursuant to this part 1 in accordance with the provisions of article 21 of this title 39. (2) The burden of proving that a sale of a firearm, firearm precursor part, or ammunition is not subject to or is exemp…
Colo. Rev. Stat. § 39-37-107 Registration required
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(1) (a) It is unlawful for any person to engage in the business of an ammunition vendor, a firearms dealer, or a firearms manufacturer in this state without first having registered as a vendor with the executive director. A registration application properly filed on a form prescr…
Colo. Rev. Stat. § 39-37-108 Books and records to be preserved
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(1) Every vendor shall keep complete and accurate records necessary for the determination of the correct tax liability, including itemized invoices of all retail sales of any firearms, firearm precursor parts, or ammunition in this state. (2) A vendor shall provide a copy of the …
Colo. Rev. Stat. § 39-37-109 Returns and remittance of tax - civil penalty - rules
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(1) Every vendor shall file a return with the executive director each month. The return, which must be upon forms prescribed and furnished by the executive director, must contain the net taxable sales from the retail sale in this state of any firearm, firearm precursor part, or a…
Colo. Rev. Stat. § 39-37-110 Distribution of tax collected
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(1) Each month, the state treasurer shall credit the money collected for payment of the tax levied pursuant to this part 1 to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with section 2 (a) and (f) of article XXIV of the st…
Colo. Rev. Stat. § 39-37-111 Prohibited acts - penalties
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It is unlawful for any vendor to willfully make any false or fraudulent return or false statement on any return or to willfully evade the payment of the tax, or any part of the tax, levied pursuant to this part 1. Any vendor who willfully violates any provision of this part 1 sha…
Colo. Rev. Stat. § 39-37-112 Revenue and spending limitations
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Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, all revenue generated by the excise tax levied pursuant to this part 1 as approved by the voters at the statewide …