Colorado § 11-59.7-113.5 - Specified tax credit bonds.

Full text of Colorado Colorado Revised Statutes § 11-59.7-113.5 — Specified tax credit bonds., with citation guidance and answers to common questions.

§ 11-59.7-113.5. Specified tax credit bonds.

A public entity may elect pursuant to the internal revenue code to treat any stimulus obligation as a specified tax credit bond. Any volume cap allocated to a public entity for stimulus obligations of the same type as a stimulus obligation for which such an election has been made shall apply to the stimulus obligation.

Source: L. 2010: Entire section added, (SB 10-200), ch. 234, p. 1028, § 3, effective May 18.

Source: official Colorado text · Last verified 2026-08-27

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Frequently Asked Questions About Colorado § 11-59.7-113.5

What does Colorado Revised Statutes § 11-59.7-113.5 cover?

Section 11-59.7-113.5 ("Specified tax credit bonds.") 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 § 11-59.7-113.5?

A common citation format is "Colorado Revised Statutes § 11-59.7-113.5" (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 § 11-59.7-113.5 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.