Colorado § 39-21-405 - Repeal of part.

§ 39-21-405. Repeal of part.

This part 4 is repealed, effective December 31, 2031.

Source: L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3373, § 1, effective July 7. L. 2024: Entire section amended, (HB 24-1053), ch. 375, p. 2547, § 5, effective June 4.

Income Tax

ARTICLE 22

Income Tax

PART 1

GENERAL

39-22-101. Short title.

39-22-102. Legislative declaration.

39-22-103. Definitions - construction of terms.

39-22-104. Income tax imposed on individuals, estates, and trusts - single rate - report - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-104.5. Pretax payments - catastrophic health insurance - repeal.

39-22-104.6. Pretax payments - medical savings accounts - repeal.

39-22-105. Alternative minimum tax.

39-22-106. Colorado personal exemptions of a resident individual.

39-22-107. Income tax filing status.

39-22-107.5. Income tax filing status - innocent spouse relief.

39-22-108. Credit for tax paid other states.

39-22-108.5. Dual resident trusts - income tax calculation.

39-22-109. Income of a nonresident individual for purposes of Colorado income tax.

39-22-110. Apportionment of tax in the case of a part-year resident.

39-22-110.5. Reacquisition of residency during active duty military service.

39-22-111. Accounting periods and methods.

39-22-112. Persons and organizations exempt from tax under this article.

39-22-113. Tax credit or refund for persons with disabilities who are employed - amount - applicability. (Repealed)

39-22-114. Residential energy credit. (Repealed)

39-22-114.5. Tax credit for investment in technologies for recycling plastics - repeal.

39-22-115. Credit for crops or livestock contributed to charitable organizations - definitions. (Repealed)

39-22-116. Tax tables for individuals.

39-22-117. Uninsurable health plan charge - repeal. (Repealed)

39-22-118. Grants for members of United States armed services - combat pay received during active duty in Operation Desert Storm - amount - applicability - repeal. (Repealed)

39-22-119. Expenses related to child and dependent care - refundable credit against state tax - tax preference performance statement - legislative declaration - definition - repeal.

39-22-119.5. Child care expenses tax credit - legislative declaration - definitions - repeal.

39-22-120. Legislative declaration - state sales tax refund - offset against state income tax. (Repealed)

39-22-120.5. Unrefunded excess revenues. (Repealed)

39-22-121. Credit for child care facilities - legislative declaration - definitions - repeal.

39-22-122. Long-term care insurance credit.

39-22-123. Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998.

39-22-123.5. Earned income tax credit - legislative declaration - repeal.

39-22-123.7. Earned income tax credit - pilot program - pre-populated tax return - rules - report - repeal.

39-22-124. Tax credit against state taxes - legislative declaration - hearings and appeals. (Repealed)

39-22-125. Credit for health benefit plans - definitions - mechanism to refund excess state revenues. (Repealed)

39-22-126. Credit for health care professionals practicing in rural health care professional shortage areas - legislative declaration - definitions. (Repealed)

39-22-127. Credit for providing foster care - refund of excess state revenues for fiscal years commencing on or after January 1, 2000 - legislative declaration. (Repealed)

39-22-128. Credit for income eligible to be deferred on sale of livestock due to weather-related conditions - repeal. (Repealed)

39-22-129. Child tax credit - legislative declaration - definitions - repeal.

39-22-130. Family affordability tax credit - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-131. Family affordability credit - tax preference performance statement - legislative declaration - definitions.

PART 2

PARTNERS AND PARTNERSHIPS

39-22-201. Partners, not partnership, subject to tax.

39-22-201.5. Limited liability company members - subject to tax. (Repealed)

39-22-202. Resident partners - definition.

39-22-202.5. Resident members. (Repealed)

39-22-203. Nonresident partners.

39-22-203.5. Nonresident members. (Repealed)

39-22-204. Accounting periods and methods.

39-22-204.5. Accounting periods and methods - limited liability companies. (Repealed)

39-22-205. Limited liability company members. (Repealed)

39-22-206. Foreign source income of export taxpayers.

PART 3

CORPORATIONS

SUBPART 1

C CORPORATIONS

39-22-300.1. Short title - citation.

39-22-301. Corporate tax imposed - repeal.

39-22-302. S corporations.

39-22-303. Dividends in a combined report - foreign source income - affiliated groups - definitions - rules - repeal.

39-22-303.1. Interstate banking or branching - nondiscriminatory tax treatment.

39-22-303.5. Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions.

39-22-303.6. Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions.

39-22-303.7. Sourcing of sales of mutual fund service corporations - definitions.

39-22-303.9. Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions.

39-22-304. Net income of corporation - legislative declaration - definitions - repeal.

39-22-305. Consolidated returns.

39-22-306. Accounting periods and methods.

39-22-307. Credit allowed for prior payment of impact assistance. (Repealed)

39-22-308. Credit allowed for purchase of Colorado coal.

39-22-309. Tax credit for investment in technologies for recycling plastics. (Repealed)

39-22-310. Legislative declaration - statutory interpretation and construction.

SUBPART 2

S CORPORATIONS

39-22-320. Short title - citation.

39-22-321. Definitions.

39-22-322. Taxation of an S corporation and its shareholders.

39-22-323. Modification and characterization of income.

39-22-324. Basis and adjustments.

39-22-325. Carryforwards and carrybacks - loss limitation.

39-22-326. Part-year residence.

39-22-327. Distributions.

39-22-328. Returns - repeal. (Repealed)

39-22-329. Tax credits.

39-22-330. Uniformity of application and construction.

SUBPART 3

SALT PARITY ACT

39-22-340. Short title - citation.

39-22-341. Legislative declaration.

39-22-342. Definitions.

39-22-343. Election.

39-22-344. Imposition of tax.

39-22-345. Owner exclusion.

39-22-346. Credit for tax paid in other states.

39-22-347. Credit for electing pass-through entity owner - tax preference performance statement - legislative declaration.

PART 4

ESTATES AND TRUSTS

39-22-401. Income of a resident estate or trust for purposes of Colorado income tax.

39-22-402. Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments.

39-22-403. Income of a nonresident estate or trust subject to income tax.

39-22-404. Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado.

39-22-405. Colorado exemption and federal income tax modification of nonresident estate or trust. (Repealed)

39-22-406. Special rule for accumulation distributions. (Repealed)

39-22-407. Accounting periods and methods.

PART 5

SPECIAL RULES

39-22-501. Taxation of regulated investment companies.

39-22-502. Adjustment to basis of shares of regulated investment company. (Repealed)

39-22-503. Taxation of real estate investment trusts - definitions.

39-22-504. Net operating losses.

39-22-504.5. Short title.

39-22-504.6. Definitions.

39-22-504.7. Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability - repeal.

39-22-505. Oil and gas producers. (Repealed)

39-22-506. Tentative carry-back adjustment - application - allowance. (Repealed)

39-22-507. Credits against tax - employer expenses - work incentive programs. (Repealed)

39-22-507.5. Credits against tax - investment in certain property - repeal.

39-22-507.6. Credits against corporate tax - investment in certain property - repeal.

39-22-508. Credit for property taxes attributable to pollution control property. (Repealed)

39-22-508.1. Short title. (Repealed)

39-22-508.2. Definitions - construction of terms. (Repealed)

39-22-508.3. Special credit available - new business facility - new employees. (Repealed)

39-22-508.4. Election to defer commencement of credit. (Repealed)

39-22-508.5. Effect of transfers of new business facilities. (Repealed)

39-22-508.6. Effect of termination of enterprise or facility. (Repealed)

39-22-508.7. Effective date - termination date. (Repealed)

39-22-509. Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repeal.

39-22-510. State-employed chaplains - designation of rental allowance. (Repealed)

39-22-511. Credit against Colorado income taxes based on cost of certificate purchased by persons in the business of the transportation of ashes, trash, or other discarded materials. (Repealed)

39-22-512. Commercial, industrial, and agricultural energy credit. (Repealed)

39-22-513. Credit to lending institutions for making residential energy-related loans. (Repealed)

39-22-514. Tax credit for qualified costs incurred in preservation of historic properties.

39-22-514.5. Tax credit for qualified costs incurred in preservation of historic structures - commercial historic preservation tax credit program cash fund - tax preference performance statement - legislative declaration - short title - definitions.

39-22-515. Tax credit for qualified equipment utilizing postconsumer waste. (Repealed)

39-22-516. Tax credit for purchase of vehicles using alternative fuels - repeal. (Repealed)

39-22-516.5. Tax credit for innovative motor vehicles - repeal. (Repealed)

39-22-516.7. Tax credit for innovative motor vehicles - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-516.8. Tax credit for innovative trucks - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-517. Tax credit for child care center investments - repeal.

39-22-518. Tax modification for net capital gains - definitions - repeal.

39-22-519. Tax credit for book value of certificate for carriers of sludge - repeal. (Repealed)

39-22-520. Credit against tax - investment in school-to-career program - definitions - repeal.

39-22-521. Credits against tax - employer expenses - public assistance recipients - repeal.

39-22-522. Credit against tax - conservation easements - definitions - tax preference performance statement - repeal.

39-22-522.5. Conservation easement tax credits - dispute resolution - legislative declaration.

39-22-523. Credit against tax - contributions to high technology scholarship program - mechanism to refund excess state revenues. (Repealed)

39-22-524. Tax credit for individuals contributing matching funds for individual development accounts - repeal. (Repealed)

39-22-525. Contributions to Colorado institute of technology - credit against tax. (Repealed)

39-22-526. Credit for environmental remediation of contaminated land - legislative declaration - definition - repeal.

39-22-527. Agricultural value-added tax credit. (Repealed)

39-22-528. Tax credit for participation in agriculture value-added cash fund. (Repealed)

39-22-529. Business expense deduction - labor services - unauthorized alien - definitions.

39-22-530. Credit for employers that hire persons with intellectual and developmental disabilities - definitions. (Repealed)

39-22-531. Colorado job growth incentive tax credit - definitions - tax preference performance statement - legislative declaration - rules - repeal.

39-22-532. Advanced industry investment tax credit - definitions.

39-22-533. Instream flow incentive tax credit for water rights holders - rules - definitions - repeal. (Repealed)

39-22-534. Credit for estate taxes paid - agricultural land - recapture - definitions. (Repealed)

39-22-535. Credit for purchase of uniquely valuable motor vehicle registration numbers - repeal.

39-22-536. Credit for food contributed to hunger-relief charitable organizations - definitions - repeal. (Repealed)

39-22-537. Credit for personal property taxes paid - legislative declaration - definitions - repeal. (Repealed)

39-22-537.5. Credit for personal property taxes paid - legislative declaration - definitions - repeal.

39-22-538. Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitions.

39-22-539. Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal.

39-22-540. Credit - organ donor - leave of absence period - legislative declaration - definitions.

39-22-541. Credit for retrofitting a residence to increase a residence's visitability - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-542. Employee ownership tax credit - definitions - legislative declaration - repeal.

39-22-542.5. Tax credit for new employee-owned businesses - employee ownership cash fund - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-543. Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repeal.

39-22-544. Credit against tax - qualifying seniors - creation - legislative declaration - definitions - repeal.

39-22-545. Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-546. Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal.

39-22-547. Early childhood educator income tax credit - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-548. Colorado homeless contribution tax credit - legislative declaration - definitions - repeal.

39-22-549. Credit against tax - small food business recovery and resilience grant program equipment - community food consortium duties and responsibilities - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-550. Tax credit for reducing emissions from certain lawn equipment - tax preference performance statement - legislative declaration - definitions - report - repeal.

39-22-551. Industrial clean energy tax credit - tax preference performance statement - definitions - report - repeal.

39-22-552. Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-553. Geothermal electricity generation production tax credit - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-554. Heat pump technology and thermal energy network tax credit - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-555. Electric bicycle tax credit - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-556. Tax credit for sustainable aviation fuel production facility - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-556.5. Tax credit for the purchase of sustainable aviation fuel - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-557. Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal.

39-22-558. Tax credit for employer's contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-559. Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal.

39-22-560. Tax credit for certification of aircraft to use unleaded aviation gasoline - tax preference performance statement - review - legislative declaration - definitions - repeal.

39-22-561. Agricultural stewardship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal.

39-22-562. Apprenticeship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal.

39-22-563. Tax credit for freight rail use - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-564. New railroad operator tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal.

39-22-565. Workforce shortage tax credit - tax preference performance statement - report - legislative declaration - definitions - repeal.

39-22-566. Qualified care worker tax credit - tax preference performance statement - legislative declaration - definitions - repeal.

39-22-567. Tax credit for investments in fixed capital assets for a shared quantum facility - tax preference performance statement - legislative declaration - definitions - report - repeal.

39-22-568. Quantum business loan loss reserve income tax credit - tax preference performance statement - cash fund - legislative declaration - definitions - report - repeal.

39-22-569. Community revitalization tax credit - community revitalization tax credit program cash fund - tax preference performance statement - legislative declaration - definitions - report - repeal.

39-22-570. Tuition and fee tax incentive for qualifying students - tax preference performance statement - report - legislative declaration - definitions - repeal.

39-22-571. Film festival incentive tax credit - tax preference performance statement - legislative declaration - definitions - repeal.

PART 6

PROCEDURE AND ADMINISTRATION

SUBPART 1

GENERAL

39-22-600.3. Definitions.

39-22-601. Returns - repeal.

39-22-601.5. Reporting federal adjustments - definitions.

39-22-602. Failure to make return - director may make.

39-22-603. Returns not made under oath.

39-22-603.5. Frivolous returns.

39-22-604. Withholding tax - requirement to withhold - tax lien - exemption from lien - annual statement - notice - definitions - repeal.

39-22-604.3. Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal.

39-22-604.5. Withholding tax - transfers of Colorado real property - nonresident transferors.

39-22-605. Failure by individual to pay estimated income tax.

39-22-606. Failure by corporation to pay estimated income tax.

39-22-607. Estimated tax deposited with treasurer.

39-22-608. Form, place, and date of filing return - extension - electronic filing.

39-22-609. Payment of tax - applicable when.

39-22-610. Relief for members of the armed forces of the United States - when.

39-22-611. Property exempt from ad valorem taxes.

39-22-612. Certificate of nonresidence. (Repealed)

39-22-613. Oath and affidavit. (Repealed)

39-22-614. Contents of application. (Repealed)

39-22-615. Duration and renewal of certificate. (Repealed)

39-22-616. Fees. (Repealed)

39-22-617. Exemption of holder of certificate. (Repealed)

39-22-618. False statements deemed perjury. (Repealed)

39-22-619. Certificate improperly procured. (Repealed)

39-22-620. Review of action of executive director. (Repealed)

39-22-621. Interest and penalties.

39-22-622. Refunds.

39-22-623. Disposition of collections - definition.

39-22-624. Prior rights and liabilities not affected.

39-22-625. Application of article - effective date.

39-22-626. Applicability of amendments to this article to income tax years.

39-22-627. Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director - definitions - repeal.

39-22-628. Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition.

39-22-629. Advance payments of income tax credits - definitions.

39-22-630. Charitable contributions made through qualified intermediaries - eligibility for income tax credits maintained - definitions.

SUBPART 2

REPORTABLE TRANSACTIONS

39-22-651. Short title - citation.

39-22-652. Definitions.

39-22-653. Taxpayer disclosure of reportable or listed transactions.

39-22-654. Additional listed transactions - report.

39-22-655. Penalty for failure to disclose a reportable or listed transaction.

39-22-656. Material advisor - disclosure of reportable or listed transactions.

39-22-657. Material advisor - maintenance of list.

39-22-658. Material advisor - penalties.

39-22-659. Waiver, reduction, or compromise of penalty for reasonable cause.

PART 7

COLORADO NONGAME CONSERVATION AND WILDLIFE RESTORATION VOLUNTARY CONTRIBUTION

39-22-701. Legislative declaration.

39-22-702. Voluntary contribution designation - procedure.

39-22-703. Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfer.

39-22-704. Repeal of part.

PART 8

DOMESTIC ABUSE PROGRAM VOLUNTARY CONTRIBUTION

39-22-801. Voluntary contribution designation - procedure.

39-22-802. Contributions credited to Colorado domestic abuse program fund - creation - appropriation.

39-22-803. Repeal of part.

PART 9

UNITED STATES OLYMPIC COMMITTEE VOLUNTARY CONTRIBUTION

39-22-901 to

39-22-903. (Repealed)

PART 10

LIMITATION ON VOLUNTARY CONTRIBUTION PROGRAMS

39-22-1001. Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programs.

PART 11

COLORADO VETERANS' MEMORIAL FUND VOLUNTARY CONTRIBUTION

39-22-1101 to

39-22-1102. (Repealed)

PART 12

SPECIAL RESERVE FUND FOR PAYMENT OF CERTAIN REFUNDS

39-22-1201. (Repealed)

PART 13

HOMELESS PREVENTION ACTIVITIES PROGRAM FUND - VOLUNTARY CONTRIBUTION

39-22-1301. Voluntary contribution designation - procedure.

39-22-1302. Contributions credited to homeless prevention activities program fund - creation - appropriation.

39-22-1303. Repeal of part. (Repealed)

PART 14

OPERATION DESERT STORM ACTIVE DUTY MILITARY VOLUNTARY CONTRIBUTION

39-22-1401 to

39-22-1403. (Repealed)

PART 15

ACTION OLDER AMERICAN VOLUNTEER PROGRAMS - VOLUNTARY CONTRIBUTION

39-22-1501 to

39-22-1504. (Repealed)

PART 16

DRUG ABUSE RESISTANCE EDUCATION (D.A.R.E.) VOLUNTARY CONTRIBUTION

39-22-1601 to

39-22-1604. (Repealed)

PART 17

CHILD CARE VOLUNTARY CONTRIBUTION

39-22-1701 to

39-22-1705. (Repealed)

PART 18

SPECIAL OLYMPICS COLORADO VOLUNTARY CONTRIBUTION

39-22-1801. Legislative declaration.

39-22-1802. Voluntary contribution designation - procedure - effective date.

39-22-1803. Contributions credited to the Special Olympics Colorado fund - creation - appropriation.

39-22-1804. Repeal of part.

PART 19

WESTERN SLOPE MILITARY VETERANS' CEMETERY VOLUNTARY CONTRIBUTION

39-22-1901. Legislative declaration.

39-22-1902. Voluntary contribution designation - procedure.

39-22-1903. Contributions credited to the fund - appropriation.

39-22-1904. Repeal of part. (Repealed)

PART 20

REFUND OF REVENUES IN EXCESS OF STATE FISCAL YEAR SPENDING LIMITATION

39-22-2001. Legislative declaration - revenues exceeding TABOR limit - sales tax refund.

39-22-2002. Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director - definitions.

39-22-2003. State sales tax refund - offset against state income tax - qualified individuals - definitions.

39-22-2004. Temporary refund of excess state revenues from all sources - definitions - repeal.

39-22-2005. Refund of excess state revenues from all sources - definitions - repeal.

PART 21

COLORADO AFFORDABLE HOUSING TAX CREDIT

39-22-2101. Definitions.

39-22-2102. Credit against tax - affordable housing developments - legislative declaration.

39-22-2103. Recapture.

39-22-2104. Filing requirements.

39-22-2105. Parallel credits - insurance premium taxes.

39-22-2106. Rules.

39-22-2107. Compliance monitoring.

39-22-2108. Report to the general assembly.

PART 22

PET OVERPOPULATION FUND VOLUNTARY CONTRIBUTION

39-22-2201. Voluntary contribution designation - procedure.

39-22-2202. Contributions credited to the fund - administration - transfer.

39-22-2203. Repeal of part.

PART 23

COURT-APPOINTED SPECIAL ADVOCATES VOLUNTARY CONTRIBUTION

39-22-2301 to

39-22-2304. (Repealed)

PART 24

COLORADO HEALTHY RIVERS FUND VOLUNTARY CONTRIBUTION

39-22-2401. Legislative declaration.

39-22-2402. Voluntary contribution designation - procedure.

39-22-2403. Contributions credited to Colorado healthy rivers fund - creation - appropriation.

39-22-2404. Repeal of part.

PART 25

FAMILY RESOURCE CENTERS FUND VOLUNTARY CONTRIBUTION

39-22-2501 to

39-22-2504. (Repealed)

PART 26

COLORADO STATE FAIR VOLUNTARY CONTRIBUTION

39-22-2601 to

39-22-2604. (Repealed)

PART 27

ORGAN DONOR AWARENESS VOLUNTARY CONTRIBUTION

39-22-2701 to

39-22-2704. (Repealed)

PART 28

DROPOUT PREVENTION ACTIVITY PROGRAMS VOLUNTARY CONTRIBUTION

39-22-2801 to

39-22-2804. (Repealed)

PART 29

ALZHEIMER'S ASSOCIATION VOLUNTARY CONTRIBUTION

39-22-2901. Voluntary contribution designation - procedure.

39-22-2902. Contributions credited to the Alzheimer's Association fund - creation - appropriation.

39-22-2903. Repeal of part.

PART 30

MILITARY FAMILY RELIEF VOLUNTARY CONTRIBUTION

39-22-3001. Voluntary contribution designation - procedure.

39-22-3002. Contributions credited to the military family relief fund - appropriation.

39-22-3003. Repeal of part.

PART 31

COLORADO EASTER SEALS VOLUNTARY CONTRIBUTION

39-22-3101 to

39-22-3104. (Repealed)

PART 32

NATIONAL MULTIPLE SCLEROSIS SOCIETY VOLUNTARY CONTRIBUTION

39-22-3201 to

39-22-3204. (Repealed)

PART 33

COLORADO CANCER FUND VOLUNTARY CONTRIBUTION

39-22-3301. Legislative declaration.

39-22-3302. Voluntary contribution designation - procedure.

39-22-3303. Contributions credited to the Colorado cancer fund - creation - appropriation.

39-22-3304. Repeal of part.

PART 34

9HEALTH FAIR VOLUNTARY CONTRIBUTION

39-22-3401 to

39-22-3404. (Repealed)

PART 35

ADULT STEM CELLS CURE FUND VOLUNTARY CONTRIBUTION

39-22-3501 to

39-22-3503. (Repealed)

PART 36

MAKE-A-WISH FOUNDATION OF COLORADO VOLUNTARY CONTRIBUTION

39-22-3601. Legislative declaration.

39-22-3602. Voluntary contribution designation - procedure.

39-22-3603. Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriation.

39-22-3604. Repeal of part.

PART 37

COLORADO 2-1-1 FIRST CALL FOR HELP FUND VOLUNTARY CONTRIBUTION

39-22-3701 to

39-22-3704. (Repealed)

PART 38

UNWANTED HORSE FUND VOLUNTARY CONTRIBUTION

39-22-3801. Legislative declaration.

39-22-3802. Voluntary contribution designation - procedure.

39-22-3803. Contributions credited to the unwanted horse fund - creation - appropriation.

39-22-3804. Repeal of part.

PART 39

GOODWILL INDUSTRIES VOLUNTARY CONTRIBUTION

39-22-3901 to

39-22-3904. (Repealed)

PART 40

ROUNDUP RIVER RANCH VOLUNTARY CONTRIBUTION

39-22-4001 to

39-22-4004. (Repealed)

PART 41

FAMILIES IN ACTION FOR MENTAL HEALTH VOLUNTARY CONTRIBUTION

39-22-4101 to

39-22-4104. (Repealed)

PART 42

PUBLIC EDUCATION FUND VOLUNTARY CONTRIBUTION

39-22-4201 to

39-22-4204. (Repealed)

PART 43

AMERICAN RED CROSS COLORADO DISASTER RESPONSE, READINESS, AND PREPAREDNESS FUND VOLUNTARY CONTRIBUTION

39-22-4301. Legislative declaration.

39-22-4302. Voluntary contribution designation - procedure - effective date.

39-22-4303. Contributions credited to the American Red Cross Colorado disaster response, readiness, and preparedness fund - creation - appropriation.

39-22-4304. Repeal of part.

PART 44

COLORADO FOR HEALTHY LANDSCAPES FUND VOLUNTARY CONTRIBUTION

39-22-4401 to

39-22-4404. (Repealed)

PART 45

HABITAT FOR HUMANITY OF COLORADO VOLUNTARY CONTRIBUTION

39-22-4501. Legislative declaration.

39-22-4502. Voluntary contribution designation - procedure - effective date.

39-22-4503. Contributions credited to the Habitat for Humanity of Colorado fund - creation - appropriation.

39-22-4504. Repeal of part.

PART 46

COLORADO YOUTH CORPS ASSOCIATION VOLUNTARY CONTRIBUTION

39-22-4601 to

39-22-4604. (Repealed)

PART 47

FIRST-TIME HOME BUYER SAVINGS ACCOUNT

39-22-4701. Short title.

39-22-4702. Legislative declaration.

39-22-4703. Definitions.

39-22-4704. First-time home buyer savings account.

39-22-4705. Eligible expenses - penalties for other uses.

39-22-4706. Forms.

39-22-4707. Financial institutions.

39-22-4708. Repeal of part.

PART 48

URBAN PEAK HOUSING AND SUPPORT SERVICES FOR YOUTH EXPERIENCING HOMELESSNESS FUND VOLUNTARY CONTRIBUTION

39-22-4801 to

39-22-4804. (Repealed)

PART 49

FAMILY CAREGIVER SUPPORT FUND VOLUNTARY CONTRIBUTION

39-22-4901 to

39-22-4904. (Repealed)

PART 50

YOUNG AMERICANS CENTER FOR FINANCIAL EDUCATION FUND VOLUNTARY CONTRIBUTION

39-22-5001 to

39-22-5004. (Repealed)

PART 51

DONATE TO A COLORADO NONPROFIT FUND VOLUNTARY CONTRIBUTION

39-22-5101. Legislative declaration.

39-22-5102. Voluntary contribution designation - procedure - effective date.

39-22-5103. List of eligible charitable organizations.

39-22-5104. Contributions credited to the donate to a Colorado nonprofit fund - creation - appropriation - distribution.

39-22-5105. Initial funding.

PART 52

COLORADO AFFORDABLE HEALTH CARE COVERAGE EASY ENROLLMENT PROGRAM

39-22-5201. Definitions.

39-22-5202. Uninsured designation - required forms - rules.

PART 53

FEEDING COLORADO VOLUNTARY CONTRIBUTION

39-22-5301. Legislative declaration.

39-22-5302. Voluntary contribution designation - procedure - effective date.

39-22-5303. Contributions credited to Feeding Colorado fund - creation - appropriation.

39-22-5304. Repeal of part.

PART 54

MIDDLE-INCOME HOUSING TAX CREDIT

39-22-5401. Tax preference performance statement - legislative declaration.

39-22-5402. Definitions.

39-22-5403. Credit against tax - middle-income housing developments.

39-22-5404. Qualified development owned by governmental or quasi-governmental entity.

39-22-5405. Recapture.

39-22-5406. Parallel credits - insurance premium taxes.

39-22-5407. Rules - compliance monitoring.

39-22-5408. Reporting requirements.

39-22-5409. Repeal of part.

PART 55

COLORADO AFFORDABLE HOUSING IN TRANSIT-ORIENTED COMMUNITIES INCOME TAX CREDIT

39-22-5501. Tax preference performance statement - legislative declaration.

39-22-5502. Definitions.

39-22-5503. Credit against tax - affordable housing located in a transit-oriented community.

39-22-5504. Recapture.

39-22-5505. Filing requirements.

39-22-5506. Parallel credits - insurance premium taxes.

39-22-5507. Compliance monitoring.

39-22-5508. Repeal of part.

PART 56

ANIMAL PROTECTION FUND VOLUNTARY CONTRIBUTION

39-22-5601. Legislative declaration.

39-22-5602. Voluntary contribution designation - procedure - effective date.

39-22-5603. Contributions credited to animal protection fund - appropriation.

PART 57

COLORADO AFFORDABLE HOUSING IN TRANSIT AND HOUSING INVESTMENT ZONES TAX CREDIT

39-22-5701. Tax preference performance statement - report.

39-22-5702. Definitions.

39-22-5703. Credit against tax - affordable housing located in a transit and housing investment zone.

39-22-5704. Recapture.

39-22-5705. Filing requirements.

39-22-5706. Parallel credits - insurance premium taxes - definition.

39-22-5707. Compliance monitoring.

39-22-5708. Repeal.

PART 1

GENERAL

Editor's note: This article was repealed and reenacted in 1964, and this part 1 was subsequently repealed and reenacted in 1987, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this part 1 prior to 1987, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume and the editor's note following the article heading. Former C.R.S. section numbers prior to 1987 are shown in editor's notes following those sections that were relocated.