Colorado § 39-36-103 - Definitions.
Full text of Colorado Colorado Revised Statutes § 39-36-103 — Definitions., with citation guidance and answers to common questions.
§ 39-36-103. Definitions.
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 certified by the CHIPS zone administrator, for which the taxpayer received precertification in accordance with section 39-36-104 (5)(b).
(2) "CHIPS Act" means the federal "Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022", Pub.L. 117-167, as amended.
(3) "CHIPS zone" means a semiconductor manufacturing zone approved by the commission pursuant to section 39-36-104 (2)(a).
(4) "Commission" means the Colorado economic development commission created in section 24-46-102 (1).
(5) "Department" means the Colorado department of revenue.
(6) "Director" means the director of the office.
(7) "Office" means the Colorado office of economic development created in section 24-48.5-101.
(8) "Precertification" means the written precertification of a taxpayer's proposed project and any related income tax credit claims pursuant to section 39-30-104, 39-30-105.1, or 39-30-105.5, by the CHIPS zone administrator in reliance on the taxpayer's representations pursuant to section 39-36-104 (5)(a).
(9) "Refund certificate" has the same meaning as set forth in section 24-46-108 (1)(i).
(10) "Semiconductor manufacturing" has the same meaning as set forth in section 24-46-108 (1)(j).
(11) "Taxpayer" means a person engaged in semiconductor manufacturing that is subject to tax under article 22 of this title 39.
Source: L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1191, § 7, effective May 20. L. 2024: Entire section amended, (HB 24-1450), ch. 490, p. 3428, § 88, effective August 7.
Frequently Asked Questions About Colorado § 39-36-103
What does Colorado Revised Statutes § 39-36-103 cover?
Section 39-36-103 ("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 § 39-36-103?
A common citation format is "Colorado Revised Statutes § 39-36-103" (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 § 39-36-103 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
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