Colorado § 39-22-5705 - Filing requirements.
Full text of Colorado Colorado Revised Statutes § 39-22-5705 — Filing requirements., with citation guidance and answers to common questions.
§ 39-22-5705. Filing requirements.
An owner of a qualified development to which a credit has been allocated and each qualified taxpayer to which the owner has allocated a portion of said credit, if any, shall file with their state income tax return a copy of the allocation certificate issued by the authority with respect to the development and a copy of the owner's certification to the department as to the allocation of the credit among the qualified taxpayers having ownership interests in the development.
Source: L. 2026: Entire part added, (HB 26-1065), ch. 157, p. 928, § 10, effective May 27.
Frequently Asked Questions About Colorado § 39-22-5705
What does Colorado Revised Statutes § 39-22-5705 cover?
Section 39-22-5705 ("Filing requirements.") 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 § 39-22-5705?
A common citation format is "Colorado Revised Statutes § 39-22-5705" (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 § 39-22-5705 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.