Colorado § 40-4-123 - Electric utilities - interconnection information - disclosure for federal clean electricity investment credit compliance - definitions.
Full text of Colorado Colorado Revised Statutes § 40-4-123 — Electric utilities - interconnection information - disclosure for federal clean electricity investment credit compliance - definitions., with citation guidance and answers to common questions.
§ 40-4-123. Electric utilities - interconnection information - disclosure for federal clean electricity investment credit compliance - definitions.
(1) As used in this section, unless the context otherwise requires:
(a) "Federal credit" means the federal clean electricity investment credit authorized under section 48E of the federal "Internal Revenue Code of 1986", 26 U.S.C. sec. 48E.
(b) "Interconnection utility" means an investor-owned electric utility.
(c) "Material assistance cost ratio" means the measurement of how much of a project's cost is from nonprohibited foreign entity sources and is calculated in accordance with 26 U.S.C. sec. 7701 (a)(52)(D) or any successor federal statute.
(d) "Qualified interconnection property" has the meaning set forth in 26 U.S.C. sec. 48E (b)(4).
(2) An interconnection utility shall, upon written request, provide a taxpayer claiming the federal credit any information or certifications reasonably necessary for a determination of compliance with applicable federal requirements, including the material assistance cost ratio. The information or certifications must include, to the extent it is available, information regarding the origin, cost, and constituent components of any property or equipment, including associated labor costs, that is required for calculating the material assistance cost ratio for qualified interconnection property.
(3) An interconnection utility shall provide the information or certifications requested pursuant to subsection (2) of this section within a reasonable time frame and in sufficient detail to enable the taxpayer to perform the required calculations and certifications required under federal tax rules and guidance regarding the federal credit.
Source: L. 2026: Entire section added, (HB 26-1326), ch. 210, p. 1242, § 47, effective August 12.
Editor's note: Section 50(2) of chapter 210 (HB 26-1326), Session Laws of Colorado 2026, provides that the act adding this section applies to conduct occurring on or after August 12, 2026.
ARTICLE 5
New Construction - Extension
40-5-101. New construction - extension - compliance with local zoning rules.
40-5-101.5. Investor-owned utilities' service extension policies - commission review - rules.
40-5-102. Certificate of public convenience and necessity.
40-5-103. Certificate - application for - issuance.
40-5-104. Acquisition by municipality.
40-5-105. Certificate or assets may be sold, assigned, or leased.
40-5-106. Designation for service of process.
40-5-107. Electric vehicle programs - service connection cost recovery - definitions - repeal.
40-5-108. Electric utility participation in organized wholesale markets required - conditions - authority of commission - legislative declaration - definitions.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 40-4-123
What does Colorado Revised Statutes § 40-4-123 cover?
Section 40-4-123 ("Electric utilities - interconnection information - disclosure for federal clean electricity investment credit compliance - definitions.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 40-4-123?
A common citation format is "Colorado Revised Statutes § 40-4-123" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 40-4-123 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.