Colorado § 39-36-105 - Electronic submissions - certification data to department of revenue.
Full text of Colorado Colorado Revised Statutes § 39-36-105 — Electronic submissions - certification data to department of revenue., with citation guidance and answers to common questions.
§ 39-36-105. Electronic submissions - certification data to department of revenue.
(1) On or before September 1, 2023, and on or before September 1 of each calendar year thereafter through September 1, 2035, the director, or the director's designee, shall transmit to the department data regarding income tax credits allowed pursuant to this article 36 that are certified by the CHIPS zone administrator from January 1 through June 30 of the same calendar year.
(2) On or before March 31, 2024, and on or before March 31 of each calendar year thereafter through March 31, 2036, the director, or the director's designee, shall transmit to the department data regarding income tax credits allowed pursuant to this article 36 that are certified by the CHIPS zone administrator from July 1 through December 31 of the previous calendar year.
(3) The data required to be transmitted by the director, or the director's designee, to the department under subsections (1) and (2) of this section must be in the form of electronic reports that include the following information:
(a) The taxpayer's name;
(b) The taxpayer's Colorado account number and federal employer identification number;
(c) The type and amount of each income tax credit allowed under this article 36 and certified by the CHIPS zone administrator for the taxpayer for the tax year; and
(d) Any associated taxpayers' names, Colorado account numbers, and federal employer identification numbers or social security numbers if the credit allowed under this article 36 is allocated from a pass-through entity to its partners, shareholders, members, or other constituent taxpayers.
Source: L. 2023: Entire article added, (HB 23-1260), ch. 227, p. 1195, § 7, effective May 20. L. 2025: Entire section amended, (SB 25-300), ch. 428, p. 2457, § 61, effective August 6.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-36-105
What does Colorado Revised Statutes § 39-36-105 cover?
Section 39-36-105 ("Electronic submissions - certification data to department of revenue.") 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 § 39-36-105?
A common citation format is "Colorado Revised Statutes § 39-36-105" (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 § 39-36-105 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.