C.R.S. § 39-26-203 — CO Code / Title 39 / Article 26 / Part 2 / Section 39-26-203
39-26-203. Exemptions - definitions
Status: repealed

39-26-203. Exemptions - definitions. (Repealed)
C.R.S. § 39-27-105.3 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-105.3
39-27-105.3. Remittance of tax on gasoline and special fuel - electronic funds transfers
Status: repealed

39-27-105.3. Remittance of tax on gasoline and special fuel - electronic funds transfers. (Repealed)
C.R.S. § 39-28.6-110 — CO Code / Title 39 / Article 28.6 / Section 39-28.6-110
39-28.6-110. Taxation by cities and towns
Status: in_force

39-28.6-110. Taxation by cities and towns. This article 28.6 does not prevent a statutory or home rule municipality, county, or city and county from imposing, levying, and collecting any special sales tax upon sales of cigarettes, tobacco products, or nicotine products, as that term is defined in section 18-13-121 (5), or upon the occupation or privilege of selling cigarettes, tobacco products, or nicotine products. This article 28.6 does not affect any existing authority of local governments to impose a special sales tax on cigarettes, tobacco products, or nicotine products, in accordance with section 39-28-112, to be used for local and governmental purposes.
C.R.S. § 39-27-112 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-112
39-27-112. Payment of expenses and distribution of funds
Status: repealed

39-27-112. Payment of expenses and distribution of funds. (1) Out of the funds thus obtained, the state treasurer shall pay such warrants as may be drawn from time to time by the controller upon vouchers issued by the executive director of the department of revenue for the purpose of making refunds to distributors and others provided for in this part 1.

(2) (a) Repealed.

(b) Effective January 1, 1989, the balance of such funds thus obtained and remaining with the state treasurer shall be placed in the highway users tax fund and distributed in accordance with the provisions of the statute governing that fund; except that, in accordance with section 18 of article X of the Colorado constitution, any moneys included in the balance of such funds which are attributable to the provisions of section 39-27-102 (1)(a)(IV) and which are remaining with the state treasurer on the twentieth day of each month shall be placed in the aviation fund created in section 43-10-109, C.R.S., and distributed in accordance with the provisions of section 43-10-110, C.R.S. The general assembly shall make proportionate appropriations from the highway users tax fund and the aviation fund for the expenses of the administration of this part 1.

(3) (Deleted by amendment, L. 91, 1st Ex. Sess., p. 7, § 13, effective July 1, 1991.)
C.R.S. § 39-26-602 — CO Code / Title 39 / Article 26 / Part 6 / Section 39-26-602
39-26-602. Fiscal years commencing on or after July 1, 2002 - temporary refund of state sal
Status: repealed

39-26-602. Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)
C.R.S. § 39-24-103 — CO Code / Title 39 / Article 24 / Section 39-24-103
39-24-103. Interpretation
Status: in_force

39-24-103. Interpretation. This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
C.R.S. § 39-22-515 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-515
39-22-515. Tax credit for qualified equipment utilizing postconsumer waste
Status: repealed

39-22-515. Tax credit for qualified equipment utilizing postconsumer waste. (Repealed)
C.R.S. § 39-13-106 — CO Code / Title 39 / Article 13 / Section 39-13-106
39-13-106. Unlawful acts - penalty
Status: in_force

39-13-106. Unlawful acts - penalty. (1) It is unlawful for any person to commit the following acts:

(a) To fail or refuse to pay the documentary fee imposed in this article when such payment is required;

(b) To willfully and knowingly recite to the county clerk and recorder a consideration greater or less than the actual consideration referred to in section 39-13-102 (2)(a) and (2)(b) in connection with the granting or conveying of title to real property by any deed or instrument in writing to which the documentary fee applies.

(2) Any person who commits either of the acts set forth in subsection (1) of this section commits an unclassified misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than fifty dollars nor more than five hundred dollars.
C.R.S. § 39-22-2901 — CO Code / Title 39 / Article 22 / Part 29 / Section 39-22-2901
39-22-2901. Voluntary contribution designation - procedure
Status: in_force

39-22-2901. Voluntary contribution designation - procedure. For income tax years that commence on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Alzheimer's Association fund created in section 39-22-2902.
C.R.S. § 39-11-138 — CO Code / Title 39 / Article 11 / Section 39-11-138
39-11-138. When successor of treasurer shall act
Status: in_force

39-11-138. When successor of treasurer shall act. If any treasurer dies, resigns, or is removed from office or his term of office expires after selling any tax liens on any real estate for delinquent taxes and before executing a certificate or deed for the same, his successor in office shall execute such certificate or deed in the same manner that the treasurer making such sale might have done.
C.R.S. § 39-37-101 — CO Code / Title 39 / Article 37 / Part 1 / Section 39-37-101
39-37-101. Short title
Status: in_force

39-37-101. Short title. The short title of this article 37 is the "Crime Victim and Survivor Services Funding and Mental Health Security Act".
C.R.S. § 39-22-5404 — CO Code / Title 39 / Article 22 / Part 54 / Section 39-22-5404
39-22-5404. Qualified development owned by governmental or quasi-governmental entity
Status: in_force

39-22-5404. Qualified development owned by governmental or quasi-governmental entity. (1) Notwithstanding any other provision of this part 54:

(a) The authority may allocate credits to any governmental or quasi-governmental entity, including the middle-income housing authority created in section 29-4-1104, with respect to a qualified development that is owned by such entity.

(b) (I) A governmental or quasi-governmental entity may transfer credits allocated to it by the authority to any qualified taxpayer.

(II) Such a governmental or quasi-governmental entity shall invest in the qualified development any compensation received in connection with a transfer of credits to a qualified taxpayer.

(III) A qualified taxpayer to which a credit is transferred pursuant to this subsection (1)(b) is entitled to claim the credit in the same manner and subject to the same conditions and allocation rights as an owner of a qualified development to which the authority has allocated a credit.

(c) (I) A credit allocated to a governmental or quasi-governmental entity or a transferee thereof is subject to recapture pursuant to section 39-22-5405.

(II) If a credit transferred to a qualified taxpayer by a governmental or quasi-governmental entity is recaptured pursuant to section 39-22-5405, the governmental or quasi-governmental entity shall notify the department of the identity of the qualified taxpayer to which it transferred a credit.
C.R.S. § 39-22-630 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-630
39-22-630. Charitable contributions made through qualified intermediaries - eligibility for
Status: in_force

39-22-630. Charitable contributions made through qualified intermediaries - eligibility for income tax credits maintained - definitions. (1) For income tax years commencing on or after January 1, 2024, a taxpayer may claim a credit for making a contribution to a qualified intermediary to the same extent that the taxpayer could claim a credit for making the contribution directly to a recipient organization so long as the recipient organization is approved or certified, to the extent required and in accordance with the process required by the law authorizing the credit, as meeting the criteria required to receive such a direct contribution. Nothing in this subsection (1) modifies or eliminates any obligation of a recipient organization, as set forth in a state law, rule, or agency guideline, to issue tax credit certificates, collect information from donors, provide information to the department of revenue or any other state agency, or take any other action necessary for the proper administration of a credit.

(2) As used in this section:

(a) "Credit" means any credit against the taxes imposed pursuant to this article 22 or article 30 of this title 39 that is authorized by law.

(b) "Qualified intermediary" means an organization that has attained tax exempt status under section 501 (c)(3) of the internal revenue code if the organization is obligated, except when exercising variance power as required or authorized by law or federal regulations, to disburse contributions received from a taxpayer to a recipient organization as directed by the taxpayer.

(c) "Recipient organization" means an organization that has attained tax exempt status under section 501 (c)(3) of the internal revenue code and includes any program or project of the organization to which a taxpayer may make a contribution for which the taxpayer may claim a credit.
C.R.S. § 39-14-103 — CO Code / Title 39 / Article 14 / Section 39-14-103
39-14-103. Manufactured home declaration - information available to county assessor
Status: in_force

39-14-103. Manufactured home declaration - information available to county assessor. (1) (a) On or after July 1, 2008, but before July 1, 2009, any manufactured home title application that is submitted to an authorized agent shall be accompanied by a declaration prescribed by the property tax administrator. On or after July 1, 2009, upon conveyance of any manufactured home, a new title application that is submitted to an authorized agent shall be accompanied by a declaration prescribed by the property tax administrator. The declaration shall be completed and signed by the purchaser or transferee.

(b) (I) If the declaration required in this subsection (1) does not accompany a manufactured home title application at the time such application is presented to the authorized agent, the authorized agent shall notify the county assessor that such application was not accompanied by such declaration.

(II) Upon receiving the notice from the authorized agent pursuant to subparagraph (I) of this paragraph (b), the county assessor shall send written notice to the purchaser or transferee specified in the manufactured home title application that the purchaser or transferee shall provide the declaration to the county assessor within thirty days after the date the notice was mailed. If the purchaser or transferee fails to provide such declaration within thirty days after the date the notice was mailed, the county assessor may impose upon such purchaser or transferee a penalty of twenty-five dollars or a penalty equal to twenty-five one-thousandths of one percent of the sale price of the manufactured home, whichever amount is greater. In each subsequent year in which the purchaser or transferee fails to file the declaration, the assessor may impose said specified penalty unless the manufactured home has been subsequently conveyed. Any penalty imposed pursuant to this subparagraph (II) shall be a fee of the office of the county assessor.

(III) Any unpaid penalties that were imposed pursuant to subparagraph (II) of this paragraph (b) shall be certified to the county treasurer by January 1 of each year and shall be included in the statement sent to the purchaser or transferee pursuant to section 39-10-103 for property taxes levied against the manufactured home.

(c) The authorized agent shall not record or file any declaration made pursuant to the provisions of this section; however, the authorized agent shall enter upon such declaration the date of recordation and reception number of the verification of application form related to the manufactured home title application. The county clerk and recorder shall transmit any declaration made pursuant to the provisions of this section to the county assessor. The county assessor shall make any declaration made pursuant to the provisions of this section available for inspection by any taxpayer who was specified in the manufactured home title application or who filed such declaration, the person conducting any valuation for assessment study pursuant to section 39-1-104 (16) and his or her employees, and the property tax administrator and his or her employees.

(2) No declaration made pursuant to this section that accompanies a manufactured home title application or is filed separately shall be deemed to provide constructive notice of information contained therein for purposes of article 35 of title 38, C.R.S.

(3) Each county assessor shall maintain a data bank consisting of information that has been derived from the declarations filed pursuant to this section. Such information shall be used to properly adjust sales for sales ratio analysis and for determining the actual value of the manufactured home transferred and the actual value of other manufactured homes, as well as other purposes deemed appropriate by the county assessor.

(4) A manufactured home that has become real property in accordance with the provisions of part 1 of article 29 of title 38, C.R.S., shall be subject to the provisions of section 39-14-102.
C.R.S. § 39-28-302 — CO Code / Title 39 / Article 28 / Part 3 / Section 39-28-302
39-28-302. Definitions
Status: in_force

39-28-302. Definitions. As used in this part 3, unless the context otherwise requires:

(1) "Brand family" means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol", "lights", "kings", and "100s", and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.

(2) "Cigarette" has the same meaning as set forth in section 39-28-202 (4).

(3) "Department" means the department of revenue.

(4) "Master settlement agreement" has the same meaning as set forth in section 39-28-202 (5).

(5) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.

(6) "Participating manufacturer" has the same meaning as set forth in section II (jj) of the master settlement agreement and all amendments thereto.

(7) "Qualified escrow fund" has the same meaning as set forth in section 39-28-202 (6).

(8) "Stamping agent" means a person that is authorized to affix tax stamps to packages or other containers of cigarettes or tobacco products under section 39-28-104 or a person that is required to pay the tobacco products tax imposed pursuant to section 39-28.5-102 on roll-your-own tobacco for cigarettes.

(9) "Tobacco control special fund" means a separate fund created by this part 3, the revenues of which do not pass through the general fund, and that will by used by the department for the enforcement of this part 3 and the tobacco escrow funds act.

(10) "Tobacco escrow funds act" or "act" means those provisions that are referred to as the model act in the master settlement agreement and that are codified as part 2 of this article.

(11) "Tobacco product manufacturer" has the same meaning as set forth in section 39-28-202 (9).

(12) "Units sold" has the same meaning as set forth in section 39-28-202 (10).
C.R.S. § 39-3.5-105.5 — CO Code / Title 39 / Article 3.5 / Section 39-3.5-105.5
39-3.5-105.5. Loan of state money to taxpayers
Status: in_force

39-3.5-105.5. Loan of state money to taxpayers. (1) Upon approval by the state treasurer of a taxpayer's application to participate in the property tax deferral program, the state treasurer shall make a loan to the taxpayer in the amount certified as deferred in the taxpayer's certificate of deferral. The loan shall be disbursed to a county treasurer on behalf of the taxpayer pursuant to section 39-3.5-106 and shall be made from the moneys on deposit in the state treasury that are not immediately required to be disbursed.

(2) Interest on a loan for property tax deferral shall accrue at the rate specified in section 39-3.5-105 (5). The interest shall accrue beginning May 1 of the calendar year in which the deferral is claimed until the date on which the loan is repaid.
C.R.S. § 39-26-726 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-726
39-26-726. Medical marijuana - debilitating conditions and ability to purchase
Status: in_force

39-26-726. Medical marijuana - debilitating conditions and ability to purchase. All sales of medical marijuana to a patient who is determined to be indigent for purposes of waiving the fee required by section 25-1.5-106, C.R.S., shall be exempt from taxation under part 1 of this article. If the patient is determined to be indigent the state health agency shall mark his or her registry identification card as such and the patient shall present the card to the licensed medical marijuana center to receive the tax exemption.
C.R.S. § 39-28.8-305 — CO Code / Title 39 / Article 28.8 / Part 3 / Section 39-28.8-305
39-28.8-305. Distribution of tax collected
Status: repealed

39-28.8-305. Distribution of tax collected. (1) All money received and collected in payment of the tax imposed by this part 3 shall be transmitted to the state treasurer, who shall distribute the money as follows:

(a) (I) (Deleted by amendment, L. 2019.)

(II) Repealed.

(III) For the state fiscal year commencing July 1, 2019, and for each state fiscal year thereafter except for the state fiscal year commencing July 1, 2020, all of the money received and collected annually shall be transferred to the public school capital construction assistance fund created by article 43.7 of title 22 or to any successor fund dedicated to a similar purpose.

(IV) For the state fiscal year commencing July 1, 2020, the lesser of the first forty million dollars received and collected or all of the money received and collected shall be transferred to the public school capital construction assistance fund created by article 43.7 of title 22 or to any successor fund dedicated to a similar purpose and the remainder of the money received and collected shall be transferred to the state public school fund created in section 22-54-114 (1).

(b) Repealed.
C.R.S. § 39-22-5202 — CO Code / Title 39 / Article 22 / Part 52 / Section 39-22-5202
39-22-5202. Uninsured designation - required forms - rules
Status: in_force

39-22-5202. Uninsured designation - required forms - rules. (1) For income tax years commencing on or after January 1, 2021:

(a) The Colorado state individual income tax form must allow tax filers to:

(I) Request that the exchange assess whether uninsured tax household members are potentially eligible for free or lower-cost health coverage under a health-care coverage affordability program using information from their tax return and other sources available to the exchange; and

(II) Identify uninsured household members and provide other information determined necessary by the advisory committee pursuant to section 10-22-113 (3)(a) to facilitate the Colorado affordable health care coverage easy enrollment program created in section 10-22-113;

(b) The associated tax form instruction booklet must explain how to answer the questions added to the state individual income tax form or schedules pursuant to this section and section 10-22-113 (3)(a)(IV) and the effect of asking the exchange to assess whether uninsured household members are potentially eligible for free or lower-cost health coverage under a health-care coverage affordability program.

(2) In implementing subsection (1) of this section, the department shall consider the determinations and recommendations developed by the advisory committee pursuant to section 10-22-113 (3)(a).

(3) The executive director of the department shall promulgate rules as necessary to implement the tax forms and schedules required by this section and to implement the sharing of information authorized by this section with the exchange and the department of health care policy and financing.
C.R.S. § 39-22-1403 — CO Code / Title 39 / Article 22 / Part 14 / Section 39-22-1403
39-22-1403. Late filing of income tax returns
Status: repealed

39-22-1403. Late filing of income tax returns. (Repealed)
C.R.S. § 39-3-127.7 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-127.7
39-3-127.7. Community land trust property - nonprofit affordable homeownership developer pro
Status: in_force

39-3-127.7. Community land trust property - nonprofit affordable homeownership developer property - exemption - requirements - legislative declaration - definitions. (1) (a) The general assembly hereby finds and declares that:

(I) The cost of homeownership has risen dramatically in Colorado: From December 2020 to December 2022, the median home value in Colorado increased over thirty percent;

(II) Entry-level homeownership options are increasingly unavailable, and community land trusts and nonprofit affordable homeownership developers are playing an increasingly large role in helping low- and middle-income Coloradans access homeownership; and

(III) Compared to tools used to incentivize affordable rental housing, such as the low-income housing tax credit, there are fewer tools to incentivize the creation of affordable for-sale housing.

(b) Therefore, it is the intent of the general assembly to provide a limited property tax exemption to community land trusts and nonprofit affordable homeownership developers in certain circumstances.

(2) As used in this section, unless the context otherwise requires:

(a) "Affordable homeownership property" means any dwelling that:

(I) Is restricted by a deed that impacts ownership of the property, limits the property's resale price, requires a long-term land lease with a community land trust or nonprofit affordable homeownership developer, or imposes any other restriction that limits the property such that it may only be purchased by designated households, a community land trust, or a nonprofit affordable homeownership developer;

(II) Is sold to a household that at the time of purchase is at or below one hundred percent of the area median income of households of that same size in the county in which the housing is located; and

(III) Is sold to a purchaser to be used as a primary residence.

(b) "Community land trust" means a nonprofit organization that is exempt from taxation under section 501 (c)(3) of the federal "Internal Revenue Code of 1986", as amended, and is designed to ensure long-term housing affordability through a shared-equity model by acquiring and maintaining ownership of real property, while selling the improvements to low-to-middle income households for use as a primary residence.

(c) "Improvement" means a permanent change to real property that augments the real property's value including but not limited to a single-family home, townhome, or condominium.

(d) "Land lease" means a long-term lease used in affordable homeownership properties to lease the real property that is owned by a community land trust or nonprofit affordable homeownership developer to the owner of the improvements on the real property and preserve the improvements as an affordable homeownership property.

(e) "Nonprofit affordable homeownership developer" means an organization that is exempt from federal income tax pursuant to section 501 (c)(3) of the federal "Internal Revenue Code of 1986", as amended, and that has a primary organizational mission of providing for-sale affordable housing units to low-to-middle income households for use as a primary residence.

(3) (a) For property tax years commencing on or after January 1, 2024, real property is deemed to be used for a strictly charitable purpose, and is exempt from property taxation in accordance with section 5 of article X of the state constitution, if the real property:

(I) Is held by either a community land trust or a nonprofit affordable homeownership developer;

(II) Has been split into a separate taxable parcel from the improvements; and

(III) Is leased to the owner of the improvements as an affordable homeownership property.

(b) The real property described in subsection (3)(a) of this section is deemed to be used for a strictly charitable purpose, and is exempt from property taxation in accordance with section 5 of article X of the state constitution, until the real property is no longer used as an affordable homeownership property.

(4) If a community land trust or nonprofit affordable homeownership developer claims a property tax exemption pursuant to this section for a real property and then subsequently sells, donates, or leases that real property so that the real property no longer qualifies as an affordable homeownership property, the community land trust or nonprofit affordable homeownership developer is liable for all property taxes for the real property for the property tax years when the real property did not qualify as an affordable homeownership property and during which the community land trust or nonprofit affordable homeownership developer did not pay property taxes for the real property due to the property tax exemption described in this section.

(5) Improvements on real property that qualifies for the property tax exemption described in this section are not exempt from property taxation.

(6) A community land trust or nonprofit affordable home ownership developer that owns real property that qualifies for the property tax exemption described in this section shall submit the land lease for each real property that qualifies for the property tax exemption described in this section to the appropriate county assessor within twenty-five days of the initial execution of the land lease.

(7) (a) Any community land trust or nonprofit affordable homeownership developer that claims a property tax exemption pursuant to this section shall comply with the provisions of section 39-2-117; except that, if the real property that is allowed an exemption pursuant to this section has been subdivided, the owner of such property or the owner's agent is only required to:

(I) Submit one application for the exemption for all parcels in connection with the subdivision pursuant to section 39-2-117 (1)(a), but the filing must be accompanied by a payment in accordance with section 39-2-117 (1)(a)(I) in an amount not to exceed the aggregate amount of payments that would be required if individual applications were filed for each parcel; and

(II) If the exemption is granted, file one annual report pursuant to section 39-2-117 (3)(a) for all parcels in connection with the subdivision, but the filing must be accompanied by a payment in accordance with section 39-2-117 (3)(a) in an amount not to exceed the aggregate amount of payments that would be required if individual reports were filed for each parcel.

(b) Notwithstanding subsection (7)(a)(II) of this section, if the real property that is allowed an exemption pursuant to this section has been subdivided but the subdivided parcel has been split into a separate taxable parcel from the improvements and is leased to the owner of the improvements as an affordable homeownership property, then the owner of such real property or the owner's agent must file an individual annual report for the subdivided parcel in accordance with section 39-2-117 (3)(a).
C.R.S. § 39-30.5-102 — CO Code / Title 39 / Article 30.5 / Section 39-30.5-102
39-30.5-102. Legislative declaration
Status: in_force

39-30.5-102. Legislative declaration. (1) The general assembly hereby finds and declares that:

(a) While overall there are improvements to the Colorado economy, there still exists a significant contraction of local economies in certain areas of the state;

(b) Importantly, those areas are experiencing increased economic downturn as measured by changes in such factors as population, employment, weekly wage, assessed value of all property, and concentration of pupils eligible for free lunch; and

(c) Colorado's many diverse aspects are what make it such a unique and wonderful state, with varying economic sectors and regions making its strength greater than the sum of its parts. It is imperative that all sectors of the state be kept independently strong and be given the chance to improve, prosper, and contribute to the whole, from which all benefit. The general assembly is committed to reaching out to all such areas to ensure this goal is met.

(2) The general assembly further finds and declares that:

(a) Establishing certain rural jump-start zones is best suited to bring about the economic vitality so critically needed in those regions;

(b) Extending the "Rural Jump-start Zone Act" for another five-year period is necessary to meet the purpose of the act, which is to create or retain jobs in order to help address the still significant contraction of local economies in certain areas of the state; and

(c) When the state auditor evaluates the tax expenditures in the "Rural Jump-start Zone Act" as required in section 39-21-305, the evaluation can rely on clear, relevant, and ascertainable metrics and data provided by the commission pursuant to section 39-30.5-107.

(3) The general assembly finds that, by attracting businesses that are completely new to Colorado, economic growth will occur in distressed counties without negatively impacting other areas of the state and, while certain taxes, such as business personal property taxes, will not be collected within the rural jump-start zone, the net impact of those uncollected taxes will result in a net positive impact to the state, the distressed county, and the interested municipality.
C.R.S. § 39-37-111 — CO Code / Title 39 / Article 37 / Part 1 / Section 39-37-111
39-37-111. Prohibited acts - penalties
Status: in_force

39-37-111. Prohibited acts - penalties. It is unlawful for any vendor to willfully make any false or fraudulent return or false statement on any return or to willfully evade the payment of the tax, or any part of the tax, levied pursuant to this part 1. Any vendor who willfully violates any provision of this part 1 shall be punished as provided in section 39-21-118.
C.R.S. § 39-26-711.8 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-711.8
39-26-711.8. Aircraft - use outside state - on-demand air carriers
Status: in_force

39-26-711.8. Aircraft - use outside state - on-demand air carriers. (1) Notwithstanding section 39-26-711.5, on and after July 1, 2014, but prior to July 1, 2019, the sale of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article if:

(a) The aircraft is purchased for use by an on-demand air carrier, regardless of whether the purchaser is a resident of the state;

(b) The aircraft will remain in the state only for the purpose of final assembly, maintenance, modification, or completion;

(c) The aircraft will be removed from the state within the longer of the following periods:

(I) One hundred twenty days after the date of the sale; or

(II) Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and

(d) The aircraft will not be in the state more than seventy-three days in any of the three calendar years following the calendar year in which the aircraft is removed from the state pursuant to paragraph (c) of this subsection (1).

(2) A purchaser of an aircraft who claims the exemption allowed by this section shall, at the time of purchase and unless the department of revenue determines pursuant to section 39-26-730 (2) that the affidavit can be consolidated with another form or eliminated, provide to the seller an affidavit that the aircraft will be used by an on-demand air carrier and that the purchaser agrees to pay the tax imposed by part 1 or part 2 of this article 26, as applicable, if the purchaser fails to comply with the requirements of subsections (1)(b), (1)(c), and (1)(d) of this section.

(3) An aircraft that is hangared or parked overnight shall be considered to be in the state for purposes of this section.
C.R.S. § 39-22-508.3 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-508.3
39-22-508.3. Special credit available - new business facility - new employees
Status: repealed

39-22-508.3. Special credit available - new business facility - new employees. (Repealed)
C.R.S. § 39-13-108 — CO Code / Title 39 / Article 13 / Section 39-13-108
39-13-108. Disposition of fees
Status: in_force

39-13-108. Disposition of fees. All documentary fees collected by the county clerk and recorder shall be deposited with the treasurer at least once each month and credited by him in the manner prescribed by law.
C.R.S. § 39-5-119 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-119
39-5-119. Refusal to answer - court order
Status: in_force

39-5-119. Refusal to answer - court order. Whenever any person refuses to be interviewed by the assessor or his deputy or refuses to answer any pertinent questions relative to taxable property owned by him, or in his possession, or under his control, then, in the discretion of the district court having jurisdiction in the county and upon affidavit of the assessor or his deputy showing such refusal to be interviewed or to answer such questions, such person shall be cited before such court and shall be required by the court then and there to submit to such interview and to answer such questions. All costs of such proceedings shall be assessed by the court against such person, and judgment and execution shall be entered therefor as in other civil cases.
C.R.S. § 39-22-501 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-501
39-22-501. Taxation of regulated investment companies
Status: in_force

39-22-501. Taxation of regulated investment companies. (1) (a) For purposes of this article, a "regulated investment company" shall have the same meaning as set forth in section 851 of the internal revenue code.

(b) For purposes of this article, the "net income" of a regulated investment company in each year in which the corporation is taxed as a regulated investment company for federal income tax purposes shall be the "investment company taxable income" of such corporation, adjusted as provided in section 39-22-304 (2) and (3).

(2) (a) For purposes of this article, a "captive regulated investment company" means a regulated investment company of which the shares or beneficial interests are not regularly traded on an established securities market and of which more than fifty percent of the voting power or value of the beneficial interests or shares are owned or controlled, directly, indirectly, or constructively, by a single entity that is:

(I) Treated as an association taxable as a corporation under the internal revenue code; and

(II) Not exempt from federal income tax pursuant to the provisions of section 501 (a) of the internal revenue code.

(b) Any voting stock in a regulated investment company that is held in a segregated asset account of a life insurance corporation, as described in section 817 of the internal revenue code, shall not be taken into account for purposes of determining whether a regulated investment company is a captive regulated investment company.
C.R.S. § 39-22-557 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-557
39-22-557. Clean hydrogen tax credit - qualified uses - tax preference performance statemen
Status: repealed

39-22-557. Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal. (1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purpose of the tax credit provided in this section is to induce certain designated behavior by taxpayers. Specifically, the tax expenditure is intended to provide tax relief for certain businesses or individuals for purposes of encouraging them to engage in certain qualified uses of clean hydrogen.

(b) The general assembly and the state auditor shall measure the effectiveness of the credit in achieving the purpose specified in subsection (1)(a) of this section based on the information required to be maintained by and reported to the state auditor by the office pursuant to subsection (4)(b) of this section.

(2) As used in this section, unless the context otherwise requires:

(a) "Clean hydrogen" has the meaning set forth in section 40-2-138 (1)(a).

(b) "Department" means the department of revenue.

(c) "Hard to decarbonize end use" has the meaning set forth in section 40-2-138 (1)(e).

(d) "Lifecycle greenhouse gas emissions rate" means lifecycle greenhouse gas emissions, as defined in 26 U.S.C. sec. 45V (c)(1)(A), as amended, measured in accordance with any applicable federal internal revenue service regulations or guidance, subject to the rules adopted by the public utilities commission pursuant to section 40-2-138 (3)(a)(II).

(e) "Office" means the Colorado energy office created in section 24-38.5-101.

(f) "Qualified use" has the meaning set forth in section 40-2-138 (1)(i).

(g) "Taxpayer" means a person subject to tax pursuant to this article 22 or a person or political subdivision of the state that is exempt from tax pursuant to section 39-22-112 (1).

(h) "Tier one greenhouse gas emissions rate" means a qualified use of hydrogen that results in lifecycle greenhouse gas emissions rates that are within the range set forth in 26 U.S.C. sec. 45V (b)(2)(D), as amended.

(i) "Tier two greenhouse gas emissions rate" means a qualified use of hydrogen that results in lifecycle greenhouse gas emissions rates that are within the range set forth in 26 U.S.C. sec. 45V (b)(2)(C), as amended.

(3) (a) Subject to the limitations set forth in subsection (3)(b) of this section, for income tax years commencing on or after January 1, 2024, but before January 1, 2033, a taxpayer is allowed a credit against the income taxes imposed by this article 22 in an amount equal to:

(I) One dollar per kilogram of clean hydrogen used for a qualified use that results in a tier one greenhouse gas emissions rate in the income tax year; or

(II) Thirty-three cents per kilogram of clean hydrogen used for a qualified use that results in a tier two greenhouse gas emissions rate in the income tax year.

(b) In order to claim the credit, the taxpayer must annually apply for and receive a tax credit certificate from the office pursuant to subsection (4) of this section. If the office determines that an applicant is not entitled to a tax credit certificate under this section, the office shall notify the applicant of its disapproval in writing.

(c) (I) For income tax years commencing on and after January 1, 2024, but before January 1, 2026, and not before the public utilities commission adopts rules pursuant to section 40-2-138 (3)(a)(II), the office shall not issue a tax credit certificate to a taxpayer indicating eligibility for a tax credit for an amount exceeding one million dollars in a tax year.

(II) For income tax years commencing on and after January 1, 2026, but before January 1, 2029, the office shall not issue a tax credit certificate to a taxpayer indicating eligibility for a tax credit for an amount exceeding five hundred thousand dollars in a tax year.

(III) For income tax years commencing on and after January 1, 2029, but before January 1, 2033, the office shall not issue a tax credit certificate to a taxpayer indicating eligibility for a tax credit for an amount exceeding two hundred fifty thousand dollars in a tax year.

(4) (a) (I) A taxpayer shall submit an application to the office for a tax credit certificate to claim the credit allowed by this section on a form and in a manner prescribed by the office. The application must include information to allow the office to make a determination that the use is a qualified use and that the hydrogen used meets the definition of clean hydrogen pursuant to subsection (2)(a) of this section and to verify the amount for which the tax credit certificate is applied. A taxpayer is entitled to receive one tax credit certificate per income tax year.

(II) The application described in subsection (4)(a)(I) of this section must also include verification from the hydrogen producer passed to the user at the point of sale that the hydrogen used meets the definition of clean hydrogen pursuant to subsection (2)(a) of this section.

(b) (I) The office shall maintain a database of any information determined necessary by the office to evaluate the effectiveness of the income tax credit allowed in this section in meeting the purpose set forth in subsection (1)(a) of this section and shall provide such information, and any other information that may be needed, if available, to the state auditor as part of the state auditor's evaluation of this tax expenditure required by section 39-21-305.

(II) The office shall, in a sufficiently timely manner to allow the department to process returns claiming the income tax credit allowed in this section, provide the department with an electronic report for the preceding tax year listing each taxpayer to which the office issued a tax credit certificate and that includes the following information:

(A) The taxpayer's name;

(B) The amount of the income tax credit that the certificate indicates the taxpayer is eligible to claim; and

(C) The taxpayer's social security number or the taxpayer's Colorado account number and federal employer identification number.

(III) The office shall develop standards for the qualified uses for which an income tax credit under this section is allowed. The office shall post the standards on the office's website.

(5) In order to claim the credit authorized by this section, a taxpayer shall file the tax credit certificate with the taxpayer's state income tax return, and, if the taxpayer is exempt from tax pursuant to section 39-22-112 (1), the taxpayer shall file a return pursuant to section 39-22-601 (7)(b). The amount of the credit that the taxpayer may claim pursuant to this section is the amount stated on the tax credit certificate.

(6) If an income tax credit authorized in this section exceeds the income tax due on the income of the taxpayer for the taxable year, the excess credit may not be carried forward and must be refunded to the taxpayer.

(7) This section is repealed, effective December 31, 2036.
C.R.S. § 39-9-102 — CO Code / Title 39 / Article 9 / Section 39-9-102
39-9-102. Meetings of state board of equalization
Status: in_force

39-9-102. Meetings of state board of equalization. (1) The state board of equalization shall meet at a place designated by the chairman, at such times as the chairman may deem necessary.

(2) All sessions of said board shall be conducted in public, and a full and correct record of its proceedings shall be kept, which record shall be a public document and available for public inspection. Opportunity shall be afforded any person to appear before said board to present facts and information for its consideration.

(3) Two weeks before each meeting of the state board of equalization, a news release stating the time and location of the meeting shall be sent throughout the state to radio stations, television stations, and newspapers of general circulation. Not later than two weeks before each meeting, the board shall also mail notice to each assessor and board of county commissioners of a county with regard to the nature of any action it may take pertaining to current year valuations for assessment.
C.R.S. § 39-26-729 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-729
39-26-729. Retail sales of marijuana
Status: in_force

39-26-729. Retail sales of marijuana. (1) (a) Except as otherwise provided in subsection (1)(b) of this section, on and after July 1, 2017, all retail sales of marijuana upon which the retail marijuana sales tax is imposed pursuant to section 39-28.8-202 are exempt from taxation under part 1 of this article 26 by the state or by any special district or other limited purpose governmental entity that was not levying sales tax on retail sales of marijuana under part 1 of this article 26 before July 1, 2017. Notwithstanding any other law to the contrary, any special district or other limited purpose governmental entity that was levying sales tax on retail sales of marijuana under part 1 of this article 26 before July 1, 2017, retains its authority to continue levying sales tax upon retail sales of marijuana under this article 26.

(b) Any metropolitan district that levies a general uniform sales tax as authorized by section 32-1-1106 (1), health assurance district that levies a general uniform sales tax as authorized by section 32-19-112 (1), or health service district that levies a general uniform sales tax as authorized by section 32-19-112 (1) may levy its general uniform sales tax on retail sales of marijuana upon which the retail marijuana sales tax is imposed pursuant to section 39-28.8-202 regardless of whether or not the district was levying any sales tax on such sales before July 1, 2017.

(2) The governing body of any special district or limited purpose governmental entity that was levying sales tax upon retail marijuana sales before July 1, 2017, and the governing body of any metropolitan district, health assurance district, or health service district that is authorized by subsection (1)(b) of this section to levy a general uniform sales tax on retail marijuana sales shall determine whether the levying of such sales tax complies with the Colorado constitution and applicable decisions of the Colorado supreme court and Colorado court of appeals and, if the governing body of any such special district or limited purpose governmental entity determines that additional voter approval is required to levy sales tax upon retail sales of marijuana, the special district or limited purpose governmental entity shall not resume levying sales tax upon such sales until voter approval is obtained.

(3) The storage, use, or consumption of any retail marijuana that is exempt from sales tax by operation of subsection (1) of this section is exempt from taxation under the provisions of part 2 of this article 26.
C.R.S. § 39-2-126 — CO Code / Title 39 / Article 2 / Section 39-2-126
39-2-126. Delaying effect of decision - when
Status: in_force

39-2-126. Delaying effect of decision - when. If the finality of a decision of the board of assessment appeals is suspended until after the last day of the calendar year by a pending judicial review, the property tax valuations for the current year shall be those established by the administrator as to utilities under the provisions of article 4 of this title, or by the county assessor or those approved by the county board of equalization, subject to the refund provisions of section 39-8-109.
C.R.S. § 39-21-110.5 — CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-110.5
39-21-110.5. Rate of interest to be fixed
Status: in_force

39-21-110.5. Rate of interest to be fixed. (1) When interest is required or permitted to be charged pursuant to this section on any underpayment, nonpayment, extension of time for payment, or overpayment, or when interest is required to be paid pursuant to section 8-20.5-104, in connection with an application for reimbursement from the petroleum storage tank fund, such interest shall be computed at the annual rate which has been established pursuant to this section.

(2) Except as otherwise provided in subsection (4) of this section, the annual rate of interest shall be the prime rate, as reported by the "Wall Street Journal", plus three points, rounded to the nearest full percent. In the event that more than one rate is so reported, the highest rate shall be utilized.

(3) The commissioner of banking shall establish an adjusted annual rate of interest based upon the computation specified in subsections (2) and (4) of this section and rounded to the nearest full percent. The adjusted annual rate of interest shall be so established by the commissioner of banking as of July 2, 1990, to become effective January 1, 1991. Thereafter, on July 1, or the next succeeding business day, of each year, the adjusted annual rate of interest shall be established in the same manner, to become effective on January 1 of the next succeeding year.

(4) For refunds issued on or after January 1, 2004, the annual rate of interest applicable to sections 39-21-110 and 39-22-622 shall be as follows:

(a) If the amount of the refund is less than five thousand dollars or if the amount of the refund is equal to or greater than five thousand dollars but less than ten percent of the taxpayer's net tax liability for the period for which the tax is paid, the annual rate of interest shall be the prime rate, as reported by the "Wall Street Journal", plus three points, rounded to the nearest full percent. In the event that more than one rate is so reported, the highest rate shall be utilized.

(b) (I) If the amount of the refund is equal to or greater than five thousand dollars and the amount of the refund is equal to or greater than ten percent of the taxpayer's net tax liability for the period for which the tax is paid, the annual rate of interest shall be the prime rate, as reported by the "Wall Street Journal", rounded to the nearest full percent, except as provided in subparagraph (II) of this paragraph (b). In the event that more than one rate is reported, the highest rate shall be utilized.

(II) For any refund subject to the provisions of subparagraph (I) of this paragraph (b), if the taxpayer demonstrates that the overpayment of tax necessitating such refund was due to good cause as determined by the executive director, the annual rate of interest shall be the prime rate, as reported by the "Wall Street Journal", plus three points, rounded to the nearest full percent. In the event that more than one rate is so reported, the highest rate shall be utilized.
C.R.S. § 39-30-111 — CO Code / Title 39 / Article 30 / Section 39-30-111
39-30-111. Department of revenue - enterprise zone data - electronic filing - submission of
Status: repealed

39-30-111. Department of revenue - enterprise zone data - electronic filing - submission of carryforward schedule. (1) For the 2012 income tax year and each income tax year thereafter, any taxpayer that claims one or more income tax credits pursuant to this article 30 shall file a state income tax return with the department of revenue in an electronic format.

(2) to (4) Repealed.
C.R.S. § 39-22-303.1 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-303.1
39-22-303.1. Interstate banking or branching - nondiscriminatory tax treatment
Status: in_force

39-22-303.1. Interstate banking or branching - nondiscriminatory tax treatment. (1) On or before June 1, 1997, the executive director shall promulgate regulations to ensure nondiscriminatory tax treatment of financial organizations engaged in interstate banking or interstate branching and, in connection therewith, shall consider:

(a) Any recommendations of the multistate tax commission established under the provisions of section 24-60-1301, C.R.S., regarding the taxation and allocation of income and expenses of financial organizations; and

(b) Applying the multistate tax compact, as set forth in part 13 of article 60 of title 24, C.R.S., to financial organizations.
C.R.S. § 39-22-123.5 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-123.5
39-22-123.5. Earned income tax credit - legislative declaration - repeal
Status: repealed

39-22-123.5. Earned income tax credit - legislative declaration - repeal. (1) The general assembly hereby finds and declares that:

(a) The federal earned income tax credit is a refundable tax credit for low- and middle-income working individuals and families whose earnings are below an income threshold;

(b) The amount of the credit increases with income until the credit reaches a maximum level and then phases out, and this structure creates an incentive for people to work and earn more income;

(c) Since its establishment in 1975, the credit has increased family income, reduced child poverty, and promoted employment by supplementing the earnings of low-wage workers, including military families;

(d) The credit has a positive impact on the education and health of children living in poverty;

(e) The credit has a positive economic impact on local economies and businesses because it puts more money in the hands of low- and middle-income working people who spend the money on immediate needs, such as groceries, school supplies, car repairs, rent, and health care;

(f) The Colorado earned income tax credit created in section 39-22-123 is ten percent of the federal earned income tax credit, but it is a mechanism to refund excess state revenues as required by section 20 of article X of the state constitution;

(g) This existing credit has not been in effect since 2001 because the refund has not been triggered; and

(h) Now, therefore, it is the intent of the general assembly to establish a permanent and refundable state earned income tax credit for eligible Colorado taxpayers. The intended purpose of this credit is to help individuals and families achieve greater financial security and to help Colorado's economy.

(2) (a) (I) For an income tax year commencing prior to January 1, 2022, a resident individual who claims an earned income tax credit on the individual's federal tax return is allowed an earned income tax credit against the taxes due under this article 22 that is equal to ten percent of the federal credit that the resident individual claimed on his or her federal tax return for the same tax year.

(II) This subsection (2)(a) is repealed, effective December 31, 2032.

(b) (I) For income tax years commencing on or after January 1, 2022, but before January 1, 2023, a resident individual who claims an earned income tax credit on the individual's federal tax return is allowed an earned income tax credit against the taxes due under this article 22 that is equal to twenty percent of the federal credit that the resident individual claimed on his or her federal tax return for the same tax year.

(II) This subsection (2)(b) is repealed, effective December 31, 2033.

(c) (I) For income tax years commencing on or after January 1, 2023, but before January 1, 2024, a resident individual who claims an earned income tax credit on the individual's federal tax return is allowed an earned income tax credit against the taxes due under this article 22 that is equal to twenty-five percent of the federal credit that the resident individual claimed on his or her federal tax return for the same tax year.

(II) This subsection (2)(c) is repealed, effective December 31, 2034.

(d) (I) A resident individual who claims an earned income tax credit on the individual's federal tax return is allowed an earned income tax credit against the taxes due under this article 22 that is equal to the applicable amount set forth in subsection (2)(d)(II) of this section.

(II) Except as otherwise provided in subsection (3.5) of this section, the credit amount that can be claimed pursuant to subsection (2)(d)(I) of this section is:

(A) For the income tax year commencing on January 1, 2024, fifty percent of the federal credit that the resident individual claimed on the resident individual's federal tax return for the same tax year;

(B) For the income tax year commencing on January 1, 2025, thirty-five percent of the federal credit that the resident individual claimed on the resident individual's federal tax return for the same tax year; and

(C) For income tax years commencing on or after January 1, 2026, twenty-five percent of the federal credit that the resident individual claimed on the resident individual's federal tax return for the same tax year.

(2.5) (a) (I) For income tax years commencing on or after January 1, 2020, but before January 1, 2022, a resident individual is allowed an earned income tax credit against the taxes due under this article 22 that is equal to ten percent of the federal credit that the resident individual would have been allowed, but for the fact that the resident individual, the resident individual's spouse, or one or more of the resident individual's dependents do not have a social security number that is valid for employment.

(II) This subsection (2.5)(a) is repealed, effective December 31, 2032.

(b) (I) For income tax years commencing on or after January 1, 2022, but before January 1, 2023, a resident individual is allowed an earned income tax credit against the taxes due under this article 22 that is equal to twenty percent of the federal credit that the resident individual would have been allowed, but for the fact that the resident individual, the resident individual's spouse, or one or more of the resident individual's dependents do not have a social security number that is valid for employment.

(II) This subsection (2.5)(b) is repealed, effective December 31, 2033.

(c) Repealed.

(d) (I) For income tax years commencing on or after January 1, 2023, but before January 1, 2024, a resident individual is allowed an earned income tax credit against the taxes due under this article 22 that is equal to twenty-five percent of the federal credit that the resident individual would have been allowed, but for the fact that the resident individual, the resident individual's spouse, or one or more of the resident individual's dependents do not have a social security number that is valid for employment.

(II) This subsection (2.5)(d) is repealed, effective December 31, 2034.

(e) (I) A resident individual is allowed an earned income tax credit against the taxes due under this article 22 that is equal to the applicable percentage set forth in subsection (2.5)(e)(II) of this section of the federal credit that the resident individual would have been allowed, but for the fact that the resident individual, the resident individual's spouse, or one or more of the resident individual's dependents do not have a social security number that is valid for employment.

(II) Except as otherwise provided in subsection (3.5) of this section, the percentage used to calculate the amount of credit that can be claimed pursuant to subsection (2.5)(e)(I) of this section is:

(A) For the income tax year commencing on January 1, 2024, fifty percent;

(B) For the income tax year commencing on January 1, 2025, thirty-five percent; and

(C) For income tax years commencing on or after January 1, 2026, twenty-five percent.

(2.7) (a) (I) For income tax years commencing on or after January 1, 2022, but before January 1, 2023, a resident individual is allowed an earned income tax credit against the taxes due under this article 22 that is equal to twenty percent of the federal credit that the resident individual would have been allowed under section 32 (n)(1) of the internal revenue code, notwithstanding the date limitation set forth in section 32 (n) of the internal revenue code as specified in section 9621 (a) of the "American Rescue Plan Act of 2021", Pub.L. 117-2.

(II) This subsection (2.7)(a) is repealed, effective December 31, 2033.

(b) (I) For income tax years commencing on or after January 1, 2023, but before January 1, 2024, a resident individual is allowed an earned income tax credit against the taxes due under this article 22 that is equal to twenty-five percent of the federal credit that the resident individual would have been allowed under section 32 (n)(1) of the internal revenue code, notwithstanding the date limitation set forth in section 32 (n) of the internal revenue code as specified in section 9621 (a) of the "American Rescue Plan Act of 2021", Pub.L. 117-2.

(II) This subsection (2.7)(b) is repealed, effective December 31, 2034.

(c) (I) A resident individual is allowed an earned income tax credit against the taxes due under this article 22 that is equal to the applicable percentage set forth in subsection (2.7)(c)(II) of this section of the federal credit that the resident individual would have been allowed under section 32 (n)(1) of the internal revenue code, notwithstanding the date limitation set forth in section 32 (n) of the internal revenue code as specified in section 9621 (a) of the "American Rescue Plan Act of 2021", Pub.L. 117-2.

(II) Except as otherwise provided in subsection (3.5) of this section, the percentage used to calculate the amount of credit that can be claimed pursuant to subsection (2.7)(c)(I) of this section is:

(A) For the income tax year commencing on January 1, 2024, fifty percent;

(B) For the income tax year commencing on January 1, 2025, thirty-five percent; and

(C) For income tax years commencing on or after January 1, 2026, twenty-five percent.

(2.8) (a) For income tax years commencing on or after January 1, 2023, but before January 1, 2024, only, the rate of credit allowed for the resident individuals described in subsections (2), (2.5), and (2.7) of this section, respectively, is increased from twenty-five percent to fifty percent of the federal credit described in the respective subsections (2), (2.5), and (2.7) of this section.

(b) The general assembly finds and declares that increasing the rate of the credit as specified in subsection (2.8)(a) of this section reduces the amount of state revenues, as defined in section 24-77-103.6 (6)(c), for the 2023-24 state fiscal year and is therefore, after excess state revenues for the 2022-23 state fiscal year are refunded pursuant to sections 39-3-209, 39-3-210, and any other refund mechanism provided for in law other than the refund mechanism provided for in part 20 of this article 22, a reasonable method of refunding a portion of any remaining excess state revenues for the 2022-23 state fiscal year that are required to be refunded in the 2023-24 state fiscal year in accordance with section 20 (7)(d) of the state constitution.

(c) This subsection (2.8) is repealed, effective December 31, 2034.

(3) Repealed.

(3.5) (a) As used in this subsection (3.5), unless the context otherwise requires:

(I) "Applicable forecast" means either the quarterly December revenue forecast prepared by legislative council staff or the quarterly December revenue forecast prepared by the office of state planning and budgeting in the December immediately preceding the applicable state fiscal year as determined by which immediately preceding March forecast the joint budget committee of the general assembly used in the preparation of the state budget.

(II) "Applicable state fiscal year" means the fiscal year that begins in the income tax year for which the credit is allowed.

(III) "BV" means, on or before December 31, 2024, the estimate of the state's nonexempt revenue for state fiscal year 2024-25 included in the applicable forecast excluding the projected aggregate amount of the increased portion of the earned income tax credit allowed pursuant to subsection (3.5)(b) or (3.5)(c) of this section and the projected aggregate amount of the credit allowed pursuant to section 39-22-130, created in House Bill 24-1311, enacted in 2024, for the given income tax year and after December 31, 2024, the amount of the state's nonexempt revenue for state fiscal year 2024-25 excluding the aggregate amount of the increased portion of the earned income tax credit allowed pursuant to subsection (3.5)(b) or (3.5)(c) of this section and the aggregate amount of the credit allowed pursuant to section 39-22-130, created in House Bill 24-1311, enacted in 2024, for the given income tax year.

(IV) "CAGR" means the estimated compound annual growth rate.

(V) "Estimated adjustment factor" means, for a given income tax year, the CAGR for nonexempt revenue that is calculated by the executive director according to the following formula: [INSERT 39-22-123.5 (3.5)(a)(V) PDF HERE]

(VI) "EV" means the estimate of the state's nonexempt revenue for the applicable state fiscal year included in the applicable forecast excluding the projected aggregate amount of the increased portion of the earned income tax credit allowed pursuant to subsection (3.5)(b) or (3.5)(c) of this section and the projected aggregate amount of the credit allowed pursuant to section 39-22-130, created in House Bill 24-1311, enacted in 2024, for the given income tax year.

(VII) "n" means, for the applicable state fiscal year, the number of state fiscal years that have passed since the 2024-25 state fiscal year.

(VIII) "Nonexempt revenue" means, for the applicable state fiscal year, the revenues that are identified as nonexempt revenues in the annual comprehensive financial report published by the office of the state controller.

(b) (I) For the income tax year commencing on January 1, 2025, the percentage of the federal earned income tax credit that the resident individual claimed or could have claimed that is used to calculate the amount of earned income tax credit allowed pursuant to subsections (2)(d), (2.5)(e), and (2.7)(c) of this section is increased by fifteen percentage points if the estimated adjustment factor is equal to or greater than two percent.

(II) This subsection (3.5)(b) is repealed, effective December 31, 2035.

(c) For income tax years commencing on or after January 1, 2026, the percentage of the federal earned income tax credit that the resident individual claimed or could have claimed that is used to calculate the amount of earned income tax credit allowed pursuant to subsections (2)(d), (2.5)(e), and (2.7)(c) of this section is increased as follows if the estimated adjustment factor is as follows:

(I) Equal to or greater than three percent but less than three and eighteen one-hundredths percent, by five percentage points;

(II) Equal to or greater than three and eighteen one-hundredths percent but less than three and thirty-seven one-hundredths percent, by ten percentage points;

(III) Equal to or greater than three and thirty-seven one-hundredths percent but less than three and fifty-six one-hundredths percent, by fifteen percentage points;

(IV) Equal to or greater than three and fifty-six one-hundredths percent but less than three and seventy-five one-hundredths percent, by twenty percentage points; and

(V) Equal to or greater than three and seventy-five one-hundredths percent, by twenty-five percentage points.

(4) The amount of the credit allowed under this section that exceeds the resident individual's income taxes due is refunded to the individual.

(5) In the case of a part-year resident, the credit allowed under this section is apportioned in the ratio determined under section 39-22-110 (1).

(6) The credit allowed under this section is not considered to be income or resources for the purpose of determining eligibility for the payment of public assistance benefits and medical assistance benefits authorized under state law or for a payment made under any other publicly funded programs.
C.R.S. § 39-20-103 — CO Code / Title 39 / Article 20 / Section 39-20-103
39-20-103. When holder of prior lien may file action
Status: in_force

39-20-103. When holder of prior lien may file action. (1) A person having a lien upon or any interest in any real estate referred to in section 39-20-102 under or by virtue of any instrument that has been duly filed of record, in the office of the county clerk and recorder of the county where the real estate is located, prior to the filing of the statement or notice that created a lien upon such real property for taxes or any person purchasing such real estate at a sale to satisfy such prior lien or interest may make written request to the executive director of the department of revenue to file a civil action as provided in section 39-20-102. If no civil action has been commenced as provided in section 39-20-102 within two months after receipt by the executive director of the written request, the person or purchaser may file a civil action in the district court of any county where any such real property is situated asking for a final determination of all claims of the state of Colorado to and all liens of the state of Colorado upon the real estate in question. Service of the process in such action upon the state of Colorado shall be made upon the executive director of the department of revenue or upon one of his or her deputies. Permission is given for the state of Colorado to be so sued. The court shall in such civil action adjudicate the matters involved therein in the same manner as in the case of civil actions filed under section 39-20-102.

(2) Except for liens with priority pursuant to section 39-22-604, a lien for taxes due the state of Colorado may be divested by a foreclosure pursuant to article 38 of title 38, C.R.S., in the same manner as other lienors with liens upon the property being foreclosed. The state of Colorado shall have the same redemption rights as other lienors in such a foreclosure. A person foreclosing a deed of trust or other lien with priority over a lien for taxes due the state of Colorado in a foreclosure under article 38 of title 38, C.R.S., shall not be required to make a written request or to commence a civil action pursuant to subsection (1) of this section.
C.R.S. § 39-22-613 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-613
39-22-613. Oath and affidavit
Status: repealed

39-22-613. Oath and affidavit. (Repealed)
C.R.S. § 39-22-5406 — CO Code / Title 39 / Article 22 / Part 54 / Section 39-22-5406
39-22-5406. Parallel credits - insurance premium taxes
Status: in_force

39-22-5406. Parallel credits - insurance premium taxes. (1) Any taxpayer who is subject to the tax on insurance premiums established by sections 10-3-209, 10-5-111, and 10-6-128 and who is therefore exempt from the payment of income tax and who is otherwise eligible to claim a credit pursuant to this part 54 may claim the credit and carry the credit forward against the insurance premium tax on its calendar quarter estimated tax payments made in accordance with section 10-3-209 to the same extent as the taxpayer would have been able to claim or carry forward such credit against income tax. All other provisions of this part 54 with respect to the credit, including the amount, allocation, and recapture of the credit and the years for which the credit may be claimed, apply to a credit claimed pursuant to this section.

(2) For purposes of administering this section, any reference in this part 54 to "income tax year" means calendar year.
C.R.S. § 39-22-109 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-109
39-22-109. Income of a nonresident individual for purposes of Colorado income tax
Status: repealed

39-22-109. Income of a nonresident individual for purposes of Colorado income tax. (1) In the case of a nonresident individual, the tax imposed by section 39-22-104 shall be apportioned in the ratio of Colorado nonresident federal adjusted gross income to total federal adjusted gross income, both modified as provided in section 39-22-104.

(2) (a) Colorado nonresident federal adjusted gross income means that part of the individual's federal adjusted gross income as determined pursuant to section 62 of the internal revenue code derived from sources within Colorado. Federal adjusted gross income of an individual shall be considered derived from sources within Colorado when such income is attributable to:

(I) The ownership of any interest in real or tangible personal property in Colorado;

(II) A business, trade, profession, or occupation carried on in Colorado;

(III) His distributive share of partnership or limited liability company income, gain, loss, and deduction determined under section 39-22-203;

(IV) His share of estate or trust income, gain, loss, and deduction determined under section 39-22-404;

(V) Income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property to the extent that such income is from property employed in a business, trade, profession, or occupation carried on in Colorado. A nonresident, other than a dealer holding property primarily for sale to customers in the ordinary course of his trade or business, shall not be deemed to carry on a business, trade, profession, or occupation in Colorado solely by reason of the purchase and sale of property for his own account.

(VI) His share of subchapter S corporation income, gain, loss, credit, and deduction allocable or apportionable to Colorado.

(b) Compensation paid by the United States for service in the armed forces of the United States performed by an individual not domiciled in Colorado shall not constitute income derived from sources within Colorado.

(3) (a) If the federal taxable income of two taxpayers, both of whom are nonresidents, is determined on separate federal returns, their Colorado taxable incomes shall be separately determined.

(b) If the federal taxable income of two taxpayers, both of whom are nonresidents, is determined on a joint federal return, their tax shall be determined on their joint Colorado nonresident federal taxable income.

(c) Repealed.

(4) In any case, where the nature of income earned by a nonresident individual is such as to render the computations described in subsections (1) to (3) of this section impracticable and where the books of account and records of the taxpayer do not clearly reflect the income subject to tax by this article, apportionment shall be made in accordance with section 39-22-303.5 or 39-22-303.6.
C.R.S. § 39-28.5-101 — CO Code / Title 39 / Article 28.5 / Section 39-28.5-101
39-28.5-101. Definitions
Status: in_force

39-28.5-101. Definitions. As used in this article 28.5, unless the context otherwise requires:

(1) "Consumer" means any person who has title to or possession of tobacco products for the person's own use or consumption in this state and not for resale.

(2) (a) "Delivery sale" means, except as provided in subsection (2)(b) of this section, the sale of tobacco products to a consumer in this state when:

(I) The consumer submits an order for the tobacco products to a delivery seller for sale by means other than an over-the-counter sale on the delivery seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and

(II) The tobacco products are delivered when the seller is not in the physical presence of the consumer when the consumer obtains possession of the tobacco products by use of a common carrier, private delivery service, mail, or any other means.

(b) "Delivery sale" does not include the sale of cigars or pipe tobacco.

(3) "Delivery seller" means a person located outside of this state who makes delivery sales.

(4) "Department" means the department of revenue.

(5) "Distributing subcontractor" means every person, firm, limited liability company, partnership, or corporation who purchases tobacco products from a distributor for resale to a retailer in this state.

(6) "Distributor" means every person who:

(a) First receives tobacco products in this state;

(b) Sells tobacco products in this state and is primarily liable for the tobacco products tax on such products;

(c) First sells or offers for sale in this state tobacco products imported into this state from any other state or country; or

(d) Is a delivery seller.

(7) (a) "Manufacturer's list price" means, except as provided in subsections (7)(b) and (7)(c) of this section, the invoice price for which a manufacturer or supplier sells a tobacco product to a distributor or remote retail seller exclusive of any discount or other reduction. In the case of cigars and pipe tobacco, "manufacturer's list price" is also known as the acquisition cost and is also exclusive of any discount or other reduction.

(b) For a delivery or remote retail seller, if determining the invoice price described in subsection (7)(a) of this section is impracticable, then "manufacturer's list price" means the average of the actual price paid, exclusive of any rebates or discounts applied, for the tobacco product's stock keeping unit during the preceding calendar year. The department may, by written notice to the delivery or remote retail seller, prospectively require a delivery or remote retail seller to calculate the tax on the invoice price if the department finds that the delivery or remote retail seller's use of the average price paid was for the purpose of avoiding tax.

(c) For a manufacturer who is also a delivery seller, a remote retail seller, or a retailer, and who sells tobacco products exclusively to consumers and not to suppliers or distributors, "manufacturer's list price" means the manufacturer's cost to manufacture the tobacco product, which includes the manufacturing overhead and the cost of all direct materials and direct labor used.

(8) "Modified risk tobacco product" means any tobacco product for which the secretary of the United States department of health and human services has issued an order authorizing the product to be commercially marketed as a modified risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor section.

(9) "Moist snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked but does not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity.

(10) (a) "Remote retail sale" means the sale of cigars or pipe tobacco to a consumer in this state when:

(I) The consumer submits an order for the cigars or pipe tobacco to a remote retail seller for sale by means other than an over-the-counter sale on the remote retail seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and

(II) The cigars or pipe tobacco are delivered to the consumer by use of a common carrier, private delivery service, mail, or any other means of remote delivery, or when the remote retail seller is not in the physical presence of the consumer when the consumer obtains possession of the cigars or pipe tobacco.

(b) "Remote retail sale" does not include the sale of tobacco products other than cigars or pipe tobacco.

(11) "Remote retail seller" means a person located outside of this state who makes remote retail sales.

(12) "Sale" means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, including all sales made by any person. The term includes:

(a) A gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the provisions of this article 28.5 or for any other purposes whatsoever;

(b) A delivery sale; and

(c) A remote retail sale.

(13) "Stock keeping unit" means the unique identifier assigned by the distributor or remote retail seller to various items in order to track inventory.

(14) "Tobacco products" means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or for smoking in a pipe or otherwise, or both for chewing and smoking, but does not include cigarettes that are taxed separately pursuant to article 28 of this title 39.
C.R.S. § 39-20-107 — CO Code / Title 39 / Article 20 / Section 39-20-107
39-20-107. Certificate of release conclusive
Status: in_force

39-20-107. Certificate of release conclusive. A certificate of release or of partial discharge issued under section 39-20-104 shall be held conclusive that the lien of the state of Colorado upon the property released therein is extinguished.
C.R.S. § 39-3-111 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-111
39-3-111. Property - used by fraternal or veterans' organization - charitable purposes - e
Status: in_force

39-3-111. Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations. Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit, shall be exempt from the levy and collection of property tax if such property is used by any fraternal organization, as defined in section 24-21-602 (18), notwithstanding the requirement that such organization be in existence for a period of five years, or by any veterans' organization, as defined in section 24-21-602 (43), notwithstanding the requirement that such organization be in existence for a period of five years, and the net income derived from the use of such property is irrevocably dedicated to any of the purposes specified in sections 39-3-106 to 39-3-110, 39-3-112, or 39-3-113 and to the purpose of maintaining and operating such organization. As used in this section, the term "net income" means all items of revenue and gain minus all items of loss and expense, including amounts reasonably anticipated for future needs, as determined according to the usual method of accounting for such organization. No requirement shall be imposed that use of property which is otherwise exempt pursuant to this section shall benefit the people of Colorado in order to qualify for said exemption. Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.
C.R.S. § 39-28-203 — CO Code / Title 39 / Article 28 / Part 2 / Section 39-28-203
39-28-203. Requirements
Status: repealed

39-28-203. Requirements. Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, after July 1, 1999, shall either:

(1) Become a participating manufacturer as that term is defined in section II(jj) of the master settlement agreement and generally perform its financial obligations under the master settlement agreement; or

(2) (a) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts as such amounts are adjusted for inflation:

(I) 1999: $.0094241 per unit sold after July 1, 1999;

(II) 2000: $.0104712 per unit sold;

(III) For each of 2001 and 2002: $.0136125 per unit sold;

(IV) For each of 2003 through 2006: $.0167539 per unit sold;

(V) For each of 2007 and each year thereafter: $.0188482 per unit sold.

(b) A tobacco product manufacturer that places funds into escrow pursuant to paragraph (a) of this subsection (2) shall receive the interest or other appreciation on such funds as earned. Such funds themselves shall be released from escrow only under the following circumstances:

(I) To pay a judgment or settlement on any released claim brought against such tobacco product manufacturer by the state or any releasing party located or residing in the state. Funds shall be released from escrow under this subparagraph (I):

(A) In the order in which they were placed into escrow; and

(B) Only to the extent and at the time necessary to make payments required under such judgment or settlement;

(II) (A) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in the state in a particular year was greater than the master settlement agreement payments, as determined pursuant to section IX(i) of that agreement including after final determination of all adjustments, that such manufacturer would have been required to make on account of such units sold had it been a participating manufacturer, the excess shall be released from escrow and revert back to such tobacco product manufacturer;

(B) If Senate Bill 04-182, enacted at the second regular session of the sixty-fourth general assembly, or any portion of the amendment to sub-subparagraph (A) of this subparagraph (II) made by Senate Bill 04-182 is held by a court of competent jurisdiction to be unconstitutional, then sub-subparagraph (A) of this subparagraph (II) shall be deemed to be repealed in its entirety. If this paragraph (b) shall thereafter be held by a court of competent jurisdiction to be unconstitutional, then Senate Bill 04-182 shall be deemed repealed, and sub-subparagraph (A) of this subparagraph (II) shall be restored as if no such amendments had been made. Neither any holding of unconstitutionality nor the repeal of sub-subparagraph (A) of this subparagraph (II) shall affect, impair, or invalidate any other portion of this section, and such remaining portions of this section shall at all times continue in full force and effect.

(III) To the extent not released from escrow under subparagraph (I) or (II) of this paragraph (b), funds shall be released from escrow and revert back to such tobacco product manufacturer twenty-five years after the date on which the funds were placed into escrow.

(c) (I) Each tobacco product manufacturer that elects to place funds into escrow pursuant to this subsection (2) shall annually certify to the attorney general that it is in compliance with this subsection (2). The attorney general may bring a civil action on behalf of the state against any tobacco product manufacturer that fails to place into escrow the funds required under this section. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this section shall:

(A) Be required within fifteen days to place such funds into escrow as shall bring it into compliance with this section. The court, upon a finding of a violation of this subsection (2), may impose a civil penalty, to be paid to the general fund of the state, in an amount not to exceed five percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed one hundred percent of the original amount improperly withheld from escrow;

(B) In the case of a knowing violation, be required within fifteen days to place such funds into escrow as shall bring it into compliance with this section. The court, upon a finding of a knowing violation of this subsection (2), may impose a civil penalty, to be paid to the general fund of the state, in an amount not to exceed fifteen percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed three hundred percent of the original amount improperly withheld from escrow; and

(C) In the case of a second or subsequent knowing violation, be prohibited from selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, for a period not to exceed two years.

(II) Each failure to make an annual deposit required under this section shall constitute a separate violation.
C.R.S. § 39-22-3301 — CO Code / Title 39 / Article 22 / Part 33 / Section 39-22-3301
39-22-3301. Legislative declaration
Status: in_force

39-22-3301. Legislative declaration. (1) The general assembly hereby finds and declares that the eradication of all cancers is essential to the quality of life of Coloradans. The general assembly recognizes that the mission of the Colorado Cancer Coalition is to bring together and coordinate cancer prevention, early detection, treatment support, and research efforts to improve the quality of life of every person in Colorado.

(2) The general assembly further finds and declares that the Colorado Cancer Coalition is a network of organizations and individuals that provide leadership and coordination of services for cancer patients and their families. The general assembly further finds and declares that the coalition serves as a catalyst for cancer prevention and control activities throughout the state. The general assembly further recognizes that the coalition partners with many organizations that strive to ensure that adequate prevention, early detection, treatment, and survivorship care are available and accessible to all Coloradans.

(3) The general assembly further finds and declares that cancer affects not only those who are diagnosed but also their families, friends, communities, and places of work. Education, awareness, and personal advocacy are essential to the eradication of all cancers. The general assembly further finds and declares that the Colorado Cancer Coalition strives to achieve the goals and objectives set forth in the coalition's Colorado cancer plan throughout the state, which are integral in addressing the needs of cancer patients, survivors, and health-care providers.

(4) In order to assist the Colorado Cancer Coalition in fulfilling its mission, the general assembly recognizes that the citizens of Colorado may be willing to provide moneys to assist in the coalition's education, personal advocacy, treatment, and health promotion efforts. The general assembly further recognizes that the Colorado cancer fund advisory board, consisting of appropriate members and partners of the Colorado Cancer Coalition, will be established to ensure moneys are distributed in a fair and equitable manner. It is therefore the intent of the general assembly to provide Colorado citizens the opportunity to support the efforts of the Colorado Cancer Coalition and its partners by allowing citizens to make a voluntary contribution on their state income tax returns for such purpose.
C.R.S. § 39-32-107 — CO Code / Title 39 / Article 32 / Section 39-32-107
39-32-107. Rules
Status: in_force

39-32-107. Rules. The public utilities commission shall promulgate rules necessary for the administration of sections 39-32-103 and 39-32-104. The department of revenue shall promulgate rules necessary for the administration of section 39-32-105. Rules promulgated pursuant to this section shall be promulgated in accordance with article 4 of title 24, C.R.S.
C.R.S. § 39-22-341 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-341
39-22-341. Legislative declaration
Status: in_force

39-22-341. Legislative declaration. The general assembly hereby finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations, and partnerships.
C.R.S. § 39-22-549 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-549
39-22-549. Credit against tax - small food business recovery and resilience grant program e
Status: repealed

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. (1) (a) The general assembly hereby finds and declares that, in accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that the purposes of the tax expenditure created in subsection (3) of this section are to:

(I) Induce certain designated behavior by taxpayers, specifically the purchase and use of small food business recovery and resilience grant program equipment and the increase of activities of the community food consortium for small food retailers and Colorado-owned and Colorado-operated farms; and

(II) Contribute to the state's effort to improve access to and lower prices for healthy foods in low-income and underserved areas of the state by supporting small food retailers and small family farms.

(b) The general assembly and the state auditor shall measure the effectiveness of the tax credits in achieving the purposes specified in subsection (1)(a)(I) of this section based on the number of the tax credits created in this section that taxpayers claim. The department of agriculture and the department of revenue shall provide the state auditor with any available information that would assist the state auditor in this measurement.

(2) As used in this section, unless the context otherwise requires:

(a) "Amount certain spent by the member of the consortium on completing its duties and responsibilities" means the amount spent on pallet, pallet break, distribution, and delivery fees that is eligible for a subsidy from the consortium but is not otherwise covered by the consortium.

(b) "Duties and responsibilities" means the duties and responsibilities of the members of the consortium pursuant to section 35-1-117 (2)(a).

(c) "Member of the consortium" means any member of the community food consortium for small food retailers and Colorado-owned and Colorado-operated farms created in section 35-1-117 (2)(a).

(d) "Purchase price" means the amount actually paid by the purchaser for the small food business recovery and resilience grant program equipment, including charges for sales tax and freight, but not including any charges for assembly, installation, other construction services, or permit fees.

(e) "Purchaser" means a small food retailer or small family farm that purchases small food business recovery and resilience grant program equipment.

(f) "Small family farm" has the same meaning as set forth in section 35-1-117 (8)(d).

(g) "Small food business recovery and resilience grant program equipment" means the items listed in section 35-1-117 (3)(a)(II) and (3)(a)(IV).

(h) "Small food retailer" has the same meaning as set forth in section 35-1-117 (8)(e).

(3) (a) Subject to the provisions of subsection (4) of this section:

(I) (A) For income tax years commencing on or after January 1, 2024, but before January 1, 2025, any member of the food consortium is allowed a credit against the tax imposed by this article 22 in an amount equal to eighty-five percent of the amount certain spent by the member of the consortium on completing its duties and responsibilities minus any amount awarded to the member of the consortium pursuant to section 35-1-117 (2) for the completion of its duties and responsibilities;

(B) For income tax years commencing on or after January 1, 2025, but before January 1, 2031, any member of the food consortium is allowed a credit against the tax imposed by this article 22 in an amount equal to seventy-five percent of the amount certain spent by the member of the consortium on completing its duties and responsibilities minus any amount awarded to the member of the consortium pursuant to section 35-1-117 (2) for the completion of its duties and responsibilities; and

(II) (A) For income tax years commencing on or after January 1, 2024, but before January 1, 2025, any purchaser of small food business recovery and resilience grant program equipment is allowed a credit against the tax imposed by this article 22 in an amount equal to eighty-five percent of the purchase price of the relevant small food business recovery and resilience grant program equipment minus the amount of any grant awarded under the small food business recovery and resilience grant program for the purchase of the same small food business recovery and resilience grant program equipment;

(B) For income tax years commencing on or after January 1, 2025, but before January 1, 2031, any purchaser of small food business recovery and resilience grant program equipment is allowed a credit against the tax imposed by this article 22 in an amount equal to seventy-five percent of the purchase price of the relevant small food business recovery and resilience grant program equipment minus the amount of any grant awarded under the small food business recovery and resilience grant program for the purchase of the same small food business recovery and resilience grant program equipment.

(b) The credit allowed pursuant to this section is for the income tax year in which a member of the consortium spent an amount certain on completing its duties and responsibilities or a purchaser purchases the relevant small food business recovery and resilience grant program equipment.

(4) (a) A member of the consortium or a purchaser of small food business recovery grant program equipment may submit an application to the department of agriculture for the issuance of a letter of eligibility for a tax credit certificate allowed in this section by the deadlines established in the rules promulgated by the department of agriculture. The application must include:

(I) A certification that the applicant is either:

(A) A purchaser who is a small food retailer or small family farm that purchased small food business recovery and resilience grant program equipment; or

(B) A member of the consortium that spent an amount certain on completing its duties and responsibilities; and

(II) Detailed information regarding:

(A) The purchase price that would be incurred by a purchaser of small food business recovery and resilience grant program equipment and the date on which the purchase would be made; or

(B) An itemized total of the amount certain that would be spent by a member of the consortium on completing its duties and responsibilities, and the date or dates on which the member of the consortium would spend the amounts.

(b) If the department of agriculture determines that the application filed pursuant to subsection (4)(a) of this section is complete, the department of agriculture shall determine whether the applicant would qualify for the credit allowed pursuant to this section if the applicant made the purchase described in the application and the department of agriculture had not issued tax credit certificates in excess of a total of ten million dollars for the income tax year. If the department of agriculture approves the application, the department of agriculture shall issue a letter of eligibility to the applicant that indicates the amount of the tax credit that the purchaser or member of the consortium could claim for the specified income tax year if they were to make the purchase described in the application and if the department of agriculture has not issued tax credit certificates in excess of a total of ten million dollars for the income tax year.

(5) (a) A member of the consortium or a purchaser of small food business recovery grant program equipment shall submit an application to the department of agriculture for the issuance of a tax credit certificate allowed in this section by the deadlines established in the rules promulgated by the department of agriculture. The application must include:

(I) A certification that the applicant is either:

(A) A purchaser who is a small food retailer or small family farm that purchased small food business recovery and resilience grant program equipment; or

(B) A member of the consortium that spent an amount certain on completing its duties and responsibilities; and

(II) Detailed information regarding:

(A) The purchase price incurred by a purchaser of small food business recovery and resilience grant program equipment and the date that the purchase was made; or

(B) An itemized total of the amount certain spent by a member of the consortium on completing its duties and responsibilities, and the date or dates that the member of the consortium spent the amounts.

(b) If the department of agriculture determines that the application filed pursuant to subsection (5)(a) of this section is complete, the department of agriculture shall determine whether the applicant qualifies for the credit allowed pursuant to this section. If the department of agriculture approves the application, the department of agriculture shall issue a tax credit certificate to the applicant that indicates the amount of the tax credit that the purchaser or member of the consortium may claim for the specified income tax year; except that the total amount of tax credit certificates issued by the department of agriculture in a given income tax year must not exceed a total of ten million dollars.

(c) The department of agriculture shall issue tax credit certificates allowed in this section in an order that accords with the rules promulgated by the department of agriculture. The department of agriculture shall review and approve or disapprove an application filed pursuant to subsection (5)(a) of this section within a reasonable time, not to exceed ninety days after the filing of a completed application.

(6) To claim the income tax credit allowed pursuant to this section, the purchaser or member of the consortium shall attach a copy of the tax credit certificate to its state income tax return. No tax credit is allowed pursuant to this section unless the purchaser or member of the consortium provides a copy of the tax credit certificate with its filed state income tax return. The amount of the credit that the purchaser or member of the consortium may claim pursuant to this section is the amount stated on the tax credit certificate.

(7) In a sufficiently timely manner to allow the department of revenue to process returns claiming the income tax credit allowed pursuant to this section, the department of agriculture shall provide the department of revenue with an electronic report of each purchaser or member of the consortium that the department of agriculture approved for the income tax credit allowed pursuant to this section for the preceding calendar year that includes the following information:

(a) The taxpayer's name; and

(b) The taxpayer's social security number, Colorado account number, or federal employer identification number.

(8) If a credit authorized in this section exceeds the income tax due on the income of the member of the consortium or purchaser for the taxable year, the excess credit may not be carried forward and is refundable to the member of the consortium or purchaser.

(9) The department of agriculture and the department of revenue may promulgate rules in accordance with article 4 of title 24 as may be necessary to effectuate the purposes of this section.

(10) This section is repealed, effective December 31, 2035.
C.R.S. § 39-3-116 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-116
39-3-116. Combination use of property - charitable, religious, and educational purposes -
Status: in_force

39-3-116. Combination use of property - charitable, religious, and educational purposes - exemption - limitations. (1) Except as otherwise provided in this section, property, real and personal, which is used, or owned and used, as applicable, by the owner thereof or by any other person or organization solely and exclusively for any combination of the purposes specified in sections 39-3-106 to 39-3-113.5, subject to the limitations and requirements in said sections, is exempt from the levy and collection of property tax. No requirement shall be imposed that use of property that is otherwise exempt pursuant to any of said sections shall benefit the people of Colorado in order to qualify for said exemption. Property that is otherwise exempt pursuant to the provisions of this section is subject to the provisions of section 39-3-129 relating to the proportional valuation of exempt property if such property is partially leased, loaned, or otherwise made available for a portion of any calendar year to any business conducted for profit.

(2) Except as set forth in subsection (2.5) of this section, in the event that such property is used by any person or organization other than the owner:

(a) The use of the property by the owner, if any, must qualify pursuant to the provisions of this section or pursuant to any of the provisions of sections 39-3-106 to 39-3-113.5, and, in addition, the owner must qualify for an exemption pursuant to the provisions of section 39-2-117;

(b) The use of the property by the person or organization other than the owner is a use described in the provisions of this section or in any of the provisions of sections 39-3-106 to 39-3-113.5 or such person or organization is otherwise exempt from the payment of property taxes; and

(c) The amount received by the owner for the use of such property specified in sections 39-3-107 to 39-3-113.5, other than from any shareholder or member of the owner or from any person or organization controlled by an organization which also controls such shareholder or member, must not exceed one dollar per year plus an equitable portion of the reasonable expenses incurred in the operation and maintenance of the property so used. For purposes of this paragraph (c), reasonable expenses include interest expenses, depreciation, long-term maintenance expenses allowed in accordance with generally accepted accounting principles, capital expenses dedicated to refurbishing the property, and expenses incurred to allow the property to conserve energy, water, or other natural resources, but do not include any amount expended to reduce debt.

(2.5) Subsection (2) of this section does not apply to property that is used as an integral part of a child care center operated by a person or organization other than the owner of the property and that qualifies for an exemption under section 39-3-110.

(3) Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.
C.R.S. § 39-5-206 — CO Code / Title 39 / Article 5 / Part 2 / Section 39-5-206
39-5-206. Payments to counties, cities, towns, and special districts in lieu of taxes for
Status: repealed

39-5-206. Payments to counties, cities, towns, and special districts in lieu of taxes for calendar year 1978. (Repealed)
C.R.S. § 39-22-615 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-615
39-22-615. Duration and renewal of certificate
Status: repealed

39-22-615. Duration and renewal of certificate. (Repealed)
C.R.S. § 39-22-507.6 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-507.6
39-22-507.6. Credits against corporate tax - investment in certain property - repeal
Status: repealed

39-22-507.6. Credits against corporate tax - investment in certain property - repeal. (1) Except as otherwise provided in this section, there shall be allowed to any person as a credit against the tax imposed by part 3 of this article 22, for income tax years commencing on or after January 1, 1988, but prior to January 1, 2023, an amount equal to the total of:

(a) Investment tax credit carryovers claimed by such person for such taxable year; and

(b) Ten percent of that part of the credit that would have been allowed for the same income tax year by section 38 of the internal revenue code, as determined under the provisions of subsection (a) of section 46 of the internal revenue code without regard to the limitations imposed by said section 38, had section 49 of the internal revenue code not been enacted, to the extent such part of such credit is determined by reference to property which is used in Colorado. The references in this paragraph (b) to sections 38, 46, and 49 of the internal revenue code mean sections 38, 46, and 49 of the internal revenue code as they existed immediately prior to the enactment of the federal "Revenue Reconciliation Act of 1990".

(2) The executive director shall promulgate regulations which will prescribe the extent to which property must be used in Colorado to qualify for the credit allowed under the provisions of subsection (1) of this section, which regulations shall include a method or methods of determining what portion of the property shall qualify in the case of property which is used both within and without Colorado.

(3) The credit allowed by this section for any income tax year shall not exceed the taxpayer's actual tax liability for the income tax year to the extent that the liability does not exceed one thousand dollars.

(4) In the case of a "controlled group of corporations", as defined in section 1563 (a) of the internal revenue code, the one thousand dollars specified in subsection (3) of this section shall be apportioned among the members of the controlled group as they may elect. The election shall apply to the income tax year of the members of the controlled group ending with or including a common December 31. Should such members fail to agree on an allocation of the one thousand dollars, said one thousand dollars shall be divided equally among all members of the controlled group.

(5) If the amount of the credit allowed by paragraph (b) of subsection (1) of this section exceeds the amount of the limitation imposed by subsection (3) of this section reduced by the credit allowed by paragraph (a) of subsection (1) of this section for any income tax year, referred to in this subsection (5) as the "unused credit year", such excess shall be an investment tax credit carryover to each of the three income tax years following the unused credit year.

(6) The limitations on the credits allowed by this section shall be reduced by any credit allowed by section 39-22-507.5 for the same tax year.

(7) This section is repealed, effective July 1, 2027.
C.R.S. § 39-11-125 — CO Code / Title 39 / Article 11 / Section 39-11-125
39-11-125. Disposal of certificates by districts
Status: in_force

39-11-125. Disposal of certificates by districts. Any irrigation or drainage district in this state having in its possession or under its control certificates of purchase resulting from the sale of a tax lien on land for the nonpayment of irrigation or drainage district taxes or assessments may assign, sell, or transfer such certificates in such manner, at such times, and on such terms as may be determined by resolution adopted by the board of directors of such district, and thereupon such district shall execute and deliver such instruments as may be necessary fully to convey all of its right, title, and interest in or to such certificates.
C.R.S. § 39-26-718 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-718
39-26-718. Charitable organizations - association or organization of parents and teachers o
Status: in_force

39-26-718. Charitable organizations - association or organization of parents and teachers of public school students. (1) The following shall be exempt from taxation under the provisions of part 1 of this article 26:

(a) All sales made to charitable organizations, in the conduct of their regular charitable functions and activities;

(b) (I) All sales by a charitable organization of tangible personal property, commodities, or services otherwise subject to tax under this article 26 if:

(A) The net proceeds from sales by the charitable organizations of tangible personal property, commodities, or services otherwise subject to tax under this article 26 do not exceed forty-five thousand dollars during the preceding calendar year; and

(B) The funds raised by the charitable organization through these sales are retained by the organization to be used in the course of the organization's charitable service.

(II) The exemption in this subsection (1)(b) shall not apply to sales made by a charitable organization on and after the date that the net proceeds from sales by the charitable organization of tangible personal property, commodities, or services otherwise subject to tax under this article 26 exceeds forty-five thousand dollars during the current calendar year.

(c) On or after September 1, 2008, a sale by an association or organization of parents and teachers of public school students that is a charitable organization, if the association or organization uses the funds raised through the sale for the benefit of a public school or an organized public school activity or to pay the reasonable expenses of the association or organization.

(2) The storage, use, or consumption of any item that is exempt from sales tax by operation of subsection (1)(b) or (1)(c) of this section is exempt from taxation under the provisions of part 2 of this article 26.
C.R.S. § 39-28-201 — CO Code / Title 39 / Article 28 / Part 2 / Section 39-28-201
39-28-201. Legislative declaration
Status: in_force

39-28-201. Legislative declaration. (1) The general assembly hereby finds, determines, and declares:

(a) That cigarette smoking presents serious public health concerns to the state and to the citizens of the state. The surgeon general has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking.

(b) That cigarette smoking also presents serious financial concerns for the state. Under certain health-care programs, the state may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance.

(c) That under these programs, the state pays millions of dollars each year to provide medical assistance for these persons for health conditions associated with cigarette smoking.

(d) That it is the policy of the state that financial burdens imposed on the state by cigarette smoking be borne by tobacco product manufacturers rather than by the state to the extent that such manufacturers either determine to enter into a settlement with the state or are found culpable by the courts.

(e) That on November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, entitled the "master settlement agreement," with the state. The master settlement agreement obligates these manufacturers, in return for a release of past, present and certain future claims against them as described therein, to pay substantial sums to the state, tied in part to their volume of sales; to fund a national foundation devoted to the interests of public health; and to make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.

(f) That it would be contrary to the policy of the state if tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short-term profits in the years before liability may arise without ensuring that the state will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the state to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short-term profits and then becoming judgment-proof before liability may arise.
C.R.S. § 39-22-803 — CO Code / Title 39 / Article 22 / Part 8 / Section 39-22-803
39-22-803. Repeal of part
Status: repealed

39-22-803. Repeal of part. This part 8 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Colorado domestic abuse program fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a).
C.R.S. § 39-26-114 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-114
39-26-114. Exemptions - disputes - credits or refunds - definitions - creation of fund
Status: repealed

39-26-114. Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)
C.R.S. § 39-22-652 — CO Code / Title 39 / Article 22 / Part 6 / Section 39-22-652
39-22-652. Definitions
Status: in_force

39-22-652. Definitions. For purposes of this subpart 2, unless the context otherwise requires:

(1) "Colorado combined group" means a group of affiliated C corporations required or allowed to file a combined report pursuant to section 39-22-303.

(2) "Department" means the department of revenue.

(3) "Income tax" means a tax imposed under this article.

(4) "Income tax return" means a return filed under section 39-22-601.

(5) "Listed transaction" means a transaction that is:

(a) The same as, or substantially similar to, a transaction or arrangement specifically identified as a listed transaction by the United States secretary of the treasury in written materials interpreting the requirements of section 6011 of the internal revenue code;

(b) A transaction between a captive real estate investment trust as defined in section 39-22-503 (2) and its more than fifty percent beneficial owner as described in section 39-22-503 (2)(a); or

(c) A transaction between a captive regulated investment company as defined in section 39-22-501 (2) and its more than fifty percent beneficial owner as described in section 39-22-501 (2)(a).

(6) "Material advisor" shall have the same meaning as set forth in section 6111 of the internal revenue code.

(7) "Reportable transaction" means any transaction or arrangement that is the same as any transaction or arrangement described in 26 CFR 1.6011-4 (b)(2) to (b)(6) but shall not include any transactions specifically excluded by the internal revenue service.
C.R.S. § 39-2-118 — CO Code / Title 39 / Article 2 / Section 39-2-118
39-2-118. Recommendations to governor
Status: in_force

39-2-118. Recommendations to governor. No later than the first day of December of each year, the property tax administrator, in cooperation with a committee from the Colorado assessors association, shall submit to the governor for transmittal to the general assembly any recommendations concerning the administration and enforcement of the property tax laws which he deems necessary and in the public interest.
C.R.S. § 39-26-204 — CO Code / Title 39 / Article 26 / Part 2 / Section 39-26-204
39-26-204. Periodic return - collection
Status: repealed

39-26-204. Periodic return - collection. (1) (a) Every person subject to the provisions of this part 2 who uses, stores, or consumes tangible personal property in the conduct of a business in this state, which property is purchased either inside or outside this state, and who has not paid the sales or use tax imposed by this article to a retailer shall make a return and remit the tax imposed by this part 2 to the executive director of the department of revenue for the preceding period covered by the remittance on forms prescribed by him, showing in detail the tangible personal property stored, used, or consumed by said person in the conduct of his business within the state in the preceding period covered by the remittance and on which property the said sales or use tax has not been paid. Every person subject to the provisions of this part 2 shall maintain monthly records of the amount of tax due. At such time as the cumulative tax due at the end of any month is in excess of three hundred dollars, such person shall make a return and remit the tax due before the twentieth day of the following month. If the total tax due in a calendar year is less than three hundred dollars, such person shall make a single return and remittance for such calendar year before January 20 of the following calendar year.

(b) Every person who is subject to the provisions of this part 2 who uses, stores, or consumes tangible personal property not in the conduct of a business, which is purchased either inside or outside this state, who has not paid the sales or use tax imposed by this article to a retailer, shall make a return and remit the tax annually, at the time the Colorado income tax of such person is due and payable as provided in article 22 of this title, on forms prescribed by the executive director, showing in detail the tangible personal property stored, used, or consumed by said persons within this state for the preceding taxable year.

(c) All such returns shall be subscribed by the taxpayer or his agent and shall contain a written declaration that it is made under the penalties of perjury in the second degree.

(2) (a) Every retailer, except those retailers described in subsection (2)(b) of this section, doing business in this state and making sales of tangible personal property for storage, use, or consumption in the state, and not exempted as provided in part 7 of this article 26, at the time of making such sales or taking the orders therefor, or, if the storage, use, or consumption of such tangible personal property is not then taxable under this part 2, then at the time such storage, use, or consumption becomes taxable under this part 2, and sourced as provided in section 39-26-104 (3), shall collect the tax imposed by section 39-26-202, from the purchaser and give to the purchaser a receipt therefor, which receipt shall identify the property, the date sold or the date ordered, and the tax collected and paid. The tax required to be collected by such retailer from such purchaser shall be displayed separately from the advertised price listed on the forms or advertising matter on all sales checks, orders, sales slips, or other proof of sales.

(b) Repealed.

(3) It is unlawful for such retailer or agent to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by such retailer or agent, or that it will not be added to the selling price of the property sold, or, if added, that it or any part thereof will be refunded. The tax required to be collected by such retailer or agent shall be remitted to the state in like manner as otherwise provided in this article for the remittance of sales taxes collected by retailers, and all such retailers or agents collecting the tax imposed by section 39-26-202 shall make returns on forms provided by the executive director at such times and in such manner as is provided for the making of returns in the payment of the sales taxes. The procedure for assessing and collecting said taxes from such retailers or agents, or from the user when not paid to a retailer or agent, shall be the same as provided in this article and article 21 of this title for the collection of sales taxes, including collection by distraint warrant, and said taxes due and owing from any retailer or agent for the storage, use, or consumption of tangible personal property shall bear interest and be subject to the same penalties as is provided in this article and article 21 of this title for nonpayment or delinquencies of sales taxes.

(4) All sums of money paid by the purchaser to the retailer as taxes imposed by this article shall be and remain public money, the property of the state in the hands of such retailer, and he shall hold the same in trust for the sole use and benefit of the state until paid to the executive director of the department of revenue. For failure to so pay to the executive director, such retailer shall be punished as provided by law.

(5) (a) (I) If a person neglects or refuses to make a timely return in payment of the tax or to pay or correctly account for any tax as required by this article 26, the executive director of the department of revenue shall make an estimate, based upon the information that may be available, of the amount of taxes due or not accounted for or incorrectly accounted for on a return for the period for which the taxpayer is delinquent. The executive director shall add to the estimated amount of taxes due or not accounted for interest if applicable under section 39-21-110.5, and a penalty equal to the greater of:

(A) The sum of fifteen dollars; or

(B) Ten percent of such unpaid, unaccounted, or incorrectly accounted amount, plus one-half percent per month from the date when due, not exceeding eighteen percent in the aggregate.

(II) The executive director shall provide the delinquent taxpayer written notice of the estimated taxes, penalty, and interest by first-class mail as set forth in section 39-21-105.5.

(b) Such estimate shall thereupon become a notice of deficiency as provided in section 39-21-103. At the delinquent taxpayer's request, a hearing shall be held and the executive director shall make a final determination pursuant to said section. The taxpayer may appeal said final determination in the manner provided in section 39-21-105.
C.R.S. § 39-27-107 — CO Code / Title 39 / Article 27 / Part 1 / Section 39-27-107
39-27-107. When users other than distributors must report
Status: in_force

39-27-107. When users other than distributors must report. Except as otherwise provided in section 39-27-102 for persons that export gasoline, every person not a licensed distributor who uses any gasoline in this state or who has in his or her possession any gasoline, other than that contained in the ordinary fuel tank attached to a motor vehicle or aircraft, upon which a licensed distributor has not paid or is not liable for the tax imposed in this part 1 shall file a sworn statement with the executive director of the department of revenue on or before the twenty-sixth day of the calendar month on such form as the executive director prescribes and furnishes, showing the amount of gasoline so used and held, and shall pay to the executive director the tax imposed on all such gasoline. This section does not apply to a user who is exempt from taxation under section 39-27-102.5 (9).
C.R.S. § 39-22-122 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-122
39-22-122. Long-term care insurance credit
Status: in_force

39-22-122. Long-term care insurance credit. (1) Any resident individual who incurs an expense in purchasing or making a payment upon a policy of long-term care insurance for the individual or the individual's spouse shall be allowed a credit against the income taxes due on the individual's income under this article. The credit shall be an amount equal to twenty-five percent of the amount expended for such insurance during the taxable year for which the credit is claimed. For the purposes of this section, "long-term care insurance" shall have the same meaning as in section 10-19-103 (5), C.R.S.

(2) Notwithstanding any other provision of this section to the contrary, a credit shall only be allowed to:

(a) An individual filing a single return with a federal taxable income of less than fifty thousand dollars for the tax year for which the credit is claimed;

(b) Two individuals filing a joint return with a federal taxable income of less than fifty thousand dollars for the tax year for which the credit is claimed if claiming the credit for one policy; or

(c) Two individuals filing a joint return with a federal taxable income of less than one hundred thousand dollars for the tax year for which the credit is claimed if claiming the credit for two policies or for a joint policy that covers each individual separately.

(3) Notwithstanding any other provision of this section to the contrary, the amount of credit claimed pursuant to this section shall not exceed one hundred fifty dollars for each policy for which a credit is claimed pursuant to this section.

(4) If the credit allowed under subsection (1) of this section exceeds the income taxes due on the resident individual's income, the amount of the credit not used to offset income taxes shall not be carried forward as tax credits against the resident individual's subsequent years' income tax liability and shall not be refunded to the individual.

(5) Any credit allowed pursuant to the provisions of this section shall be published in rules promulgated by the executive director of the department of revenue in accordance with article 4 of title 24, C.R.S., and shall be included in income tax forms for that taxable year.
C.R.S. § 39-28-107 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-107
39-28-107. Unstamped packages - tax collected - fines - subject to confiscation - tobacco t
Status: in_force

39-28-107. Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation. (1) (a) Any package of cigarettes found at any place in this state without a stamp or imprint affixed thereto as provided in this article, unless such cigarettes are in the possession of a licensed wholesaler in the original unopened shipping package or in transit to such wholesaler, are declared to be contraband goods and may be seized without a warrant by the department, its agents or employees, or by any peace officer in this state when directed or requested by the department to do so. Nothing in this section shall be construed to require the department to confiscate unstamped packages of cigarettes when it has reason to believe that the owner thereof is not willfully or intentionally evading the taxes imposed by the provisions of this article and section 21 of article X of the state constitution. The executive director may impose a civil penalty on any person, firm, limited liability company, partnership, or corporation for the purchase or possession of unstamped cigarettes, regardless of whether the cigarettes have been confiscated, in an amount that does not exceed twenty-five cents per cigarette purchased or possessed; except that the penalty shall not apply if the cigarettes are in the possession of a licensed wholesaler in the original unopened shipping package or in transit to such wholesaler. Any civil penalties received pursuant to this paragraph (a) shall be remitted to the state treasurer for deposit in the tobacco tax enforcement cash fund created in paragraph (b) of this subsection (1).

(b) There is hereby created in the state treasury the tobacco tax enforcement cash fund. The fund consists of money deposited therein pursuant to subsection (1)(a) of this section and sections 39-28-116 (5), 39-28.5-106 (4), and 39-28.6-107 (4). The money in the fund is subject to annual appropriation by the general assembly to the department for the purpose of enforcing this article 28 and articles 28.5 and 28.6 of this title 39. Any money not appropriated by the general assembly remains in the fund and shall not be transferred or revert to the general fund at the end of any fiscal year.

(c) The provisions of this section shall not apply to cigarettes purchased from a United States military exchange or commissary, so long as the cigarettes are not for resale in this state.

(2) Any cigarettes seized by virtue of the provisions of this section shall be confiscated, and the department shall sell such confiscated goods at a public sale to a licensed wholesaler to the best advantage of this state. The proceeds from such sale shall be remitted to the state treasurer and distributed as provided in section 39-28-110 (1). Such sale by the state shall not relieve the purchaser at such sale from paying the tax and stamping the articles so sold to him or her in the manner provided in this article. The act or omission of any officer, agent, or other person acting for or employed by any person, firm, limited liability company, partnership, or corporation shall be deemed to be the act or omission of such person, firm, limited liability company, partnership, or corporation, as well as his or her own.
C.R.S. § 39-22-324 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-324
39-22-324. Basis and adjustments
Status: in_force

39-22-324. Basis and adjustments. The basis in the hands of a shareholder of an S corporation in the stock of the S corporation and any indebtedness of the S corporation to the shareholder shall be determined in the manner provided under the internal revenue code.
C.R.S. § 39-3.5-115 — CO Code / Title 39 / Article 3.5 / Section 39-3.5-115
39-3.5-115. Limitations on effect of article
Status: in_force

39-3.5-115. Limitations on effect of article. Nothing in this article is intended to or shall be construed to prevent the collection, by foreclosure or otherwise, of personal property or other taxes which become a lien against tax-deferred property.
C.R.S. § 39-5-104 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-104
39-5-104. Valuation of property
Status: in_force

39-5-104. Valuation of property. Each tract or parcel of land and each town or city lot shall be separately appraised and valued, except when two or more adjoining tracts, parcels, or lots are owned by the same person, in which case the same may be appraised and valued either separately or collectively. When a single structure, used for a single purpose, is located on more than one town or city lot, the entire land area shall be appraised and valued as a single property.
C.R.S. § 39-11-152 — CO Code / Title 39 / Article 11 / Section 39-11-152
39-11-152. Combined sale of delinquent tax liens and special assessment liens
Status: in_force

39-11-152. Combined sale of delinquent tax liens and special assessment liens. Whenever provision is made in this article for the sale of a tax lien on property, such sale shall include the sale of any lien for delinquent special assessments on such property which have been certified to the county treasurer for collection. The separate sale of liens for delinquent general taxes and for delinquent special assessments on property is hereby prohibited.
C.R.S. § 39-4-103 — CO Code / Title 39 / Article 4 / Section 39-4-103
39-4-103. Schedules of property - confidential records - late filing penalties
Status: in_force

39-4-103. Schedules of property - confidential records - late filing penalties. (1) (a) Except as otherwise provided in this paragraph (a), no later than April 1 of each year, each public utility doing business in this state shall file with the administrator, on a form provided by the administrator, a statement, signed by an officer of such public utility under the penalties of perjury in the second degree, containing such information concerning itself and all of its property, wherever situated, as the administrator may reasonably require for the purpose of determining the actual value of such public utility in this state and for apportioning the valuation for assessment of such public utility among the several counties of this state. Upon good cause shown, the administrator may grant an extension for filing such statement to any public utility. Any extension granted pursuant to this paragraph (a) shall be for a reasonable amount of time as determined by the administrator.

(b) Such statement shall include a specific identification of each and every item of property owned, leased, or used which is not included in the rendition of the operating property and plant and the county in which each item is located.

(1.5) (a) If a public utility fails to complete a statement of property and legally postmark it for return by April 1, the administrator shall impose on such public utility a late filing penalty in the amount of one hundred dollars for each calendar day the statement of property remains delinquent; except that the late filing penalty shall not exceed three thousand dollars. If, by June 1, the public utility continues to be delinquent in filing a statement of property, the administrator shall, in addition to imposing a late filing penalty, determine the actual value of such utility on the basis of the best information available. All late filing penalties shall be credited to the general fund.

(b) If any public utility fails to file a completed statement of property, or includes in a filed statement of property any information concerning the public utility property which is false, erroneous, or misleading, or fails to include in the statement of property any taxable property owned by the public utility, then the administrator may determine the actual value of such taxable property on the basis of the best information available.

(c) If a public utility fails to file a statement of property and does not file a petition or complaint pursuant to section 39-4-108 regarding the actual value of its taxable property as determined on the basis of the best information available pursuant to this subsection (1.5), the public utility shall be deemed to have waived any right to file an abatement or refund petition regarding such actual value pursuant to section 39-10-114.

(2) All such statements filed with the administrator shall be considered private documents and shall be available only to the administrator, the employees of the division of property taxation, assessors, and county treasurers.
C.R.S. § 39-37-106 — CO Code / Title 39 / Article 37 / Part 1 / Section 39-37-106
39-37-106. Administration and enforcement - disputes and refunds - rules
Status: in_force

39-37-106. Administration and enforcement - disputes and refunds - rules. (1) The executive director shall administer and enforce the tax levied pursuant to this part 1 in accordance with the provisions of article 21 of this title 39.

(2) The burden of proving that a sale of a firearm, firearm precursor part, or ammunition is not subject to or is exempt from the excise tax, or that a vendor is not doing business in this state, as defined in section 39-37-103 (3), or is otherwise not required to make a return or to remit tax pursuant to this article 37, shall be on the vendor under such reasonable requirements of proof as the executive director may prescribe by rule.

(3) (a) The executive director shall make a refund or allow a credit to any vendor that establishes that the vendor has overpaid the tax due pursuant to this article 37. No such refund shall be made or credit allowed in an amount greater than the tax paid.

(b) The vendor must file any claim for refund or credit under this section within three years after the due date of the return showing the overpayment. The claim must be made on forms prescribed by the executive director and must include such pertinent data, information, or documentation as the executive director may require.

(c) Upon receipt of the application and proof of the matters contained therein, the executive director shall give notice to the vendor in writing of the executive director's decision. Aggrieved vendors may petition the executive director for a hearing on the claim in the manner provided in section 39-21-104.

(4) The executive director shall promulgate rules for the implementation of this part 1.
C.R.S. § 39-3-110 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-110
39-3-110. Property - integral part of child care center - charitable purposes - exemption
Status: repealed

39-3-110. Property - integral part of child care center - charitable purposes - exemption - limitations. (1) Property, real and personal, that is used solely and exclusively for strictly charitable purposes is exempt from the levy and collection of property tax if such property is used as an integral part of a child care center:

(a) Which is licensed pursuant to part 3 of article 5 of title 26.5;

(b) Which is maintained for the whole or part of a day for the care of five or more children who are not sixteen years of age or older;

(c) Which is not owned or operated for private gain or corporate profit;

(d) The costs of operation of which, including salaries, are reasonable based upon the services and facilities provided and as compared with the costs of operation of any comparable public institution;

(e) Which provides its services to an indefinite number of persons free of charge or at reduced rates equal to five percent of the gross revenues of such child care center or equal to ten percent of the amount of tuition charged by such child care center to the financially needy or charges on the basis of ability to pay;

(f) The operation of which does not materially enhance, directly or indirectly, the private gain of any individual except as reasonable compensation for services rendered or goods furnished; and

(g) The property of which is claimed for exemption does not exceed the amount of property reasonably necessary for the accomplishment of the exempt purpose.

(h) Repealed.

(1.5) (a) No requirement shall be imposed that use of property, which is otherwise exempt pursuant to the provisions of this section, shall benefit the people of Colorado in order to qualify for said exemption.

(b) If a child care center is operated by a person other than the owner of the property, then the other person's use of the property is the sole basis for determining whether the property meets the requirements for the exemption set forth in subsection (1) of this section.

(c) To the extent that real property taxes are shared and payable by one or more tenants under the lease of property that are not the child care center, real property taxes otherwise due but for the application of this section are deemed taxes paid by the property owner or the landlord of a property leased in part to the child care center.

(2) Any exemption claimed pursuant to the provisions of subsection (1) of this section shall comply with the provisions of section 39-2-117.

(3) The provisions of subsection (1) of this section shall not apply to any child care center which is operated for religious purposes and which is exempt from the levy and collection of property tax pursuant to the provisions of section 39-3-106 or 39-3-106.5.
C.R.S. § 39-1-112 — CO Code / Title 39 / Article 1 / Section 39-1-112
39-1-112. Taxes available - when
Status: in_force

39-1-112. Taxes available - when. Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected.
C.R.S. § 39-22-104.6 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-104.6
39-22-104.6. Pretax payments - medical savings accounts - repeal
Status: repealed

39-22-104.6. Pretax payments - medical savings accounts - repeal. (1) Prior to January 1, 2025, to the extent a taxpayer is not otherwise claiming deductions on federal income tax returns for contributions to medical savings accounts, amounts withheld from an individual's wages which are contributed to such individual's medical savings account, pursuant to section 39-22-504.7, are excluded from an individual's federal taxable income for purposes of the state income tax imposed by section 39-22-104.

(2) This section is repealed, effective December 31, 2028.
C.R.S. § 39-23.5-113 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-113
39-23.5-113. Criminal acts relating to returns
Status: in_force

39-23.5-113. Criminal acts relating to returns. Any person who willfully fails to file a Colorado return when required by this article, or who willfully files a false return, or who willfully fails to pay any tax required by this article shall be punished as provided by section 39-21-118.
C.R.S. § 39-26-711.5 — CO Code / Title 39 / Article 26 / Part 7 / Section 39-26-711.5
39-26-711.5. Aircraft - use outside state
Status: in_force

39-26-711.5. Aircraft - use outside state. (1) The sale, storage, use, and consumption of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article 26 if:

(a) The aircraft is sold to a person who is not a resident of the state;

(b) The aircraft will be removed from the state within the longer of the following periods:

(I) One hundred twenty days after the date of the sale; or

(II) Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and

(c) The aircraft will not be in the state more than seventy-three days in any of the three calendar years following the calendar year in which the aircraft is removed from the state pursuant to paragraph (b) of this subsection (1).

(2) A purchaser of an aircraft who claims the exemption allowed by this section shall, at the time of purchase and unless the department of revenue determines pursuant to section 39-26-730 (2) that the affidavit can be consolidated with another form or eliminated, provide to the seller an affidavit that the purchaser is not a resident of the state and that the purchaser agrees to pay the tax imposed by part 1 of this article 26 if the purchaser fails to comply with the requirements of subsection (1)(b) or (1)(c) of this section.

(3) An aircraft that is hangared or parked overnight shall be considered to be in the state for purposes of this section.
C.R.S. § 39-22-121 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-121
39-22-121. Credit for child care facilities - legislative declaration - definitions - repea
Status: repealed

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

(1) Repealed.

(1.5) For income tax years commencing prior to January 1, 2028, any taxpayer who makes a monetary contribution to promote child care in the state is allowed a credit against the income tax imposed by this article 22 in an amount equal to fifty percent of the total value of the contribution except as otherwise provided in subsections (5) and (6.7) of this section.

(1.7) As used in this section, unless the context otherwise requires, "child care" means care provided to a child twelve years of age or younger.

(2) Monetary contributions to promote child care in the state include the following types of contributions:

(a) Donating money for the establishment or operation of a child care facility that uses the donation to provide child care, a child care program that is not a child care facility but provides child care services similar to those provided by a child care center, as defined in sections 26-6-903 and 26.5-5-303, or any other program that received donations for which a credit was allowed to the donor pursuant to this section for any income tax year that ended before January 1, 2004, in the state;

(b) Donating money to establish a grant or loan program for a parent or parents in the state requiring financial assistance for child care;

(c) Pooling money of several businesses and donating the money for the establishment of a child care facility in the state;

(d) Donating money for the training of child care providers in the state; and

(e) Donating money for the establishment of an information dissemination program in the state to provide information and referral services to assist a parent or parents in obtaining child care.

(3) In no event shall credits be allowed pursuant to this section for contributions that are not directly related to promoting child care in the state or for contributions that a taxpayer makes to a child care facility in which the taxpayer or a person related to the taxpayer has a financial interest.

(4) When a contribution for which a credit is claimed pursuant to this section is made to a for-profit business, such contribution shall be directly invested by the business for the acquisition or improvement of facilities, equipment, or services, including the improvement of staff salaries, staff training, or the quality of child care.

(5) The credit allowed by this section shall not exceed one hundred thousand dollars or the taxpayer's actual income tax liability for the tax year for which the credit is claimed, whichever is less.

(6) If the amount of the credit allowed pursuant to the provisions of this section exceeds the amount of income taxes otherwise due on the taxpayer's income in the income tax year for which the credit is being claimed, the amount of the credit not used as an offset against income taxes in said income tax year may be carried forward and used as a credit against subsequent years' income tax liability for a period not to exceed five years and shall be applied first to the earliest income tax years possible. Any credit remaining after said period shall not be refunded or credited to the taxpayer.

(6.5) As used in this section, "child care facility" means:

(a) Any facility required to be licensed pursuant to part 9 of article 6 of title 26 or part 3 of article 5 of title 26.5 and must include, but is not limited to:

(I) Child care centers;

(II) Child placement agencies;

(III) Family child care homes;

(IV) Foster care homes;

(V) Homeless youth shelters;

(VI) Residential child care facilities; and

(VII) Secure residential treatment centers; and

(b) For income tax years commencing on and after January 1, 2013, any approved facility school as such term is defined in section 22-2-402 (1), C.R.S., that is also affiliated with a licensed or certified hospital in the state and is also a nonprofit organization; except that, subject to the limitations specified in subsections (5) and (6) of this section and paragraph (d) of subsection (6.7) of this section, any credit for a monetary contribution made to an approved facility school in the income tax year commencing on or after January 1, 2013, but before January 1, 2014, shall not be claimed until the income tax year commencing on or after January 1, 2014.

(6.7) (a) If the revenue estimate prepared by the staff of the legislative council in December 2010 and December 2011 indicates that the amount of the total general fund revenues for that particular fiscal year will not be sufficient to grow the total state general fund appropriations by six percent over such appropriations for the previous fiscal year, then the credit authorized in this section shall not be allowed for any income tax year commencing during the calendar year following the year in which the estimate is prepared; except that any taxpayer who would have been eligible to claim a credit pursuant to this section in the income tax year in which the credit is not allowed shall be allowed to claim the credit earned in such income tax year in the next income tax year in which the estimate indicates that the amount of the total general fund revenues will be sufficient to grow the total state general fund appropriations by six percent over such appropriations for the previous fiscal year.

(b) The department of revenue shall, through its website, specify on or before January 1, 2011, and January 1, 2012, whether the credit authorized in this section shall be allowed for a given income tax year pursuant to paragraph (a) of this subsection (6.7).

(c) Notwithstanding any other provision, and subject to the limitations in subsections (5) and (6) of this section, in the income tax year commencing on January 1, 2013, a taxpayer may claim no more than fifty percent of any credit allowed pursuant to subsection (1.5) of this section and paragraph (a) of this subsection (6.7) and any credit carried forward pursuant to subsection (6) of this section. The remainder of all credits allowed as described in this paragraph (c) shall be carried forward to the income tax year commencing January 1, 2014.

(d) Notwithstanding any other provision, and subject to the limitations in subsections (5) and (6) of this section, in the income tax year commencing on January 1, 2014, a taxpayer may claim no more than seventy-five percent of any credit allowed pursuant to subsection (1.5) of this section and any credit carried forward pursuant to subsection (6) of this section and paragraph (c) of this subsection (6.7). The remainder of all credits allowed as described in this paragraph (d) shall be carried forward to the income tax year commencing January 1, 2015.

(6.8) (a) In accordance with section 39-21-304 (1), which requires each bill that extends a tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration if one was not previously included in the tax expenditure, the general assembly finds and declares that the general purpose of this tax expenditure is intended to induce certain designated behavior by taxpayers. Specifically, this tax expenditure is intended to encourage taxpayers to make donations that promote child care.

(b) The general assembly and the state auditor shall measure the effectiveness of the tax credit in achieving the purposes specified in subsection (6.8)(a) of this section based on the number and value of credits that are claimed. For income tax years commencing on or after January 1, 2024, in order to allow the general assembly and the state auditor to measure the effectiveness of the credit, the department of revenue, when administering the credit, shall collect, at a minimum, the following information about the taxpayer's contribution to promote child care:

(I) The contribution amount;

(II) The person to whom the taxpayer made the contribution;

(III) The type of contribution made pursuant to subsection (2) of this section;

(IV) The type of child care facility and programs to which the taxpayer made the contribution; and

(V) The county in which the person receiving the donation is located.

(c) The department of revenue shall consult with the early childhood leadership commission created in section 26.5-1-302, the public-private collaboration unit in the department of personnel created in section 24-94-103 (2), and the department of early childhood created in section 26.5-1-104 (1) to study possible improvement to the tax credit allowed pursuant to this section and to develop recommendations for further measuring the effectiveness of the tax credit. On or before July 31, 2024, the department of revenue shall deliver to the joint budget committee, the finance committees of the senate and the house of representatives, and the office of the state auditor the recommendations developed pursuant to this subsection (6.8)(c). In addition to recommendations for further measuring the effectiveness of the tax credit, the recommendations must include recommendations for:

(I) Improving the structure, oversight, and administration of the tax credit;

(II) Developing mechanisms to inform taxpayers and eligible child care facilities and programs about the availability of the tax credit;

(III) Ensuring the tax credit is equitably promoting child care in all communities; and

(IV) Allowing donations of in-kind real property to qualify as an eligible contribution to promote child care.

(d) In the income tax year commencing January 1, 2026, the state auditor shall prepare a tax expenditure evaluation report pursuant to section 39-21-305 for the tax credit specified in this section. In accordance with section 39-21-305 (1)(e), the state auditor shall post the report on the general assembly's website and deliver the report to the joint budget committee and the finance committees of the senate and the house of representatives no later than September 15, 2026.

(7) This section is repealed, effective January 1, 2035.
C.R.S. § 39-11-139 — CO Code / Title 39 / Article 11 / Section 39-11-139
39-11-139. Posting list of tax sale certificates and tax deeds
Status: in_force

39-11-139. Posting list of tax sale certificates and tax deeds. No later than the fifteenth day of January of each year, each county treasurer shall deliver to the county clerk and recorder of the county treasurer's county a list showing all tax certificates theretofore issued and held in the name of the county and a list of all property the title to which has been acquired by the county through issuance of a tax deed. A copy of such lists shall be posted in a conspicuous place in the courthouse for not less than thirty days.
C.R.S. § 39-26-202 — CO Code / Title 39 / Article 26 / Part 2 / Section 39-26-202
39-26-202. Authorization of tax
Status: repealed

39-26-202. Authorization of tax. (1) (a) Except as otherwise provided in subsection (1)(b) of this section, there is imposed and shall be collected from every person in this state a tax or excise at the rate of three percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.

(b) Except as otherwise provided in section 39-26-901, on and after January 1, 2001, there is imposed and must be collected from every person in this state a tax or excise at the rate of two and ninety one-hundredths percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.

(c) Such tax shall be payable to and shall be collected by the executive director of the department of revenue and shall be computed in accordance with schedules or systems approved by said executive director. The transfer of wireless telecommunication equipment as an inducement to enter into or continue a contract for telecommunication services that are taxable pursuant to part 1 of this article shall not be construed to be storage, use, or consumption of such equipment by the transferor.

(2) Notwithstanding the three percent rate provisions of subsection (1) of this section, for the period May 1, 1983, through July 31, 1984, the rate of the tax imposed pursuant to this section shall be three and one-half percent.

(3) Repealed.
C.R.S. § 39-21-303 — CO Code / Title 39 / Article 21 / Part 3 / Section 39-21-303
39-21-303. Tax profile and expenditure report
Status: repealed

39-21-303. Tax profile and expenditure report. (1) On or before January 1, 2013, and January 1 of every odd-numbered year thereafter, the department shall prepare a tax profile and expenditure report for the state that includes the information set forth in subsection (2) of this section.

(2) (a) A tax profile and expenditure report must include the following information for each tax expenditure for any tax levied and collected by the state that is administered by the department:

(I) A citation of the statutory or other legal authority for the tax expenditure;

(II) The year that the tax expenditure was enacted;

(III) A description of the tax expenditure;

(IV) An estimate of the tax expenditure's effect on revenue for the most recently completed tax or calendar year, as appropriate, for which such information is available;

(V) The estimate required pursuant to subparagraph (IV) of this paragraph (a) for the tax expenditure that was included in each of the three prior tax profile and expenditure reports, if available; and

(VI) For a tax expenditure that is subject to the requirement set forth in section 39-21-304, a statement of the intended purpose of the tax expenditure.

(b) For the state income tax only, the tax profile and expenditure report must include the effect of the tax expenditure by income class. The provisions of this paragraph (b) shall only apply to the extent that the department is capable of accessing the necessary information from its data system.

(c) The tax profile and expenditure report must include the sum of all estimates required pursuant to subparagraphs (IV) and (V) of paragraph (a) of this subsection (2) for each tax.

(d) (I) To the extent not otherwise included in the tax profile and expenditure report pursuant to this subsection (2), the report must also include any information that was included in the Colorado tax profile study 2001 for any taxes covered by such study, which includes but is not limited to information related to:

(A) State and local tax collections;

(B) Revenues, taxes, incidence, and equity;

(C) The distribution of state and local taxes among households; and

(D) Colorado statistics of income.

(II) The information required pursuant to subparagraph (I) of this paragraph (d) shall be for the most recent tax year for which such information is available.

(3) (a) The department shall provide a copy of the report to all members of the general assembly in accordance with section 24-1-136 (9), C.R.S.

(b) Repealed.

(c) The department shall make the tax profile and expenditure report available for public inspection and shall publish the report on the department website.

(4) The reporting requirement set forth in this section is exempt from the provisions of section 24-1-136 (11).

(5) To the extent that the tax profile and expenditure report must include the distribution of tax burden by income class pursuant to paragraphs (b) and (d) of subsection (2) of this section, the department shall use at least as many income classes as the Colorado statistics of income in the Colorado tax profile study 2001, and the highest income class shall be at least as high as in such Colorado statistics of income.

(6) Repealed.
C.R.S. § 39-24-108 — CO Code / Title 39 / Article 24 / Section 39-24-108
39-24-108. Determination of domicile
Status: in_force

39-24-108. Determination of domicile. The board, by majority vote, shall determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance taxes but for no other purpose.
C.R.S. § 39-22-330 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-330
39-22-330. Uniformity of application and construction
Status: in_force

39-22-330. Uniformity of application and construction. This subpart 2 shall be so applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of this subpart 2 among those states which enact the model S corporation income tax act.
C.R.S. § 39-6-104 — CO Code / Title 39 / Article 6 / Section 39-6-104
39-6-104. Classification of mines
Status: in_force

39-6-104. Classification of mines. All mines, except mines worked or operated primarily for coal, asphaltum, rock, limestone, dolomite, or other stone products, sand, gravel, clay, or earths, shall, for the purpose of valuation for assessment, be divided into two classes: Producing and nonproducing.
C.R.S. § 39-2-109 — CO Code / Title 39 / Article 2 / Section 39-2-109
39-2-109. Duties, powers, and authority - definition
Status: repealed

39-2-109. Duties, powers, and authority - definition. (1) It is the duty of the property tax administrator, and the administrator shall have and exercise authority:

(a) To value the property and plant of all public utilities doing business in this state in the manner prescribed by law, which value shall be equalized in accordance with the provisions of section 39-4-102 (3), and to prepare and furnish all forms required to be filed with him by public utilities;

(b) To assist and cooperate in the administration of all laws concerning the valuing of taxable property, the assessment of same, and the levying of property taxes;

(c) Repealed.

(d) To approve the form and size of all personal property schedules, forms, and notices furnished or sent by assessors to owners of taxable property, the form of petitions for abatement or refund, the form of all field books, plat and block books, maps, and appraisal cards used in the office of the assessor and other forms and records used and maintained by the assessor and to require exclusive use of such approved schedules, books, maps, appraisal cards, forms, and records by all assessors to insure uniformity;

(e) To prepare and publish from time to time manuals, appraisal procedures, and instructions, after consultation with the advisory committee to the property tax administrator and the approval of the state board of equalization, concerning methods of appraising and valuing land, improvements, personal property, and mobile homes, and to require their utilization by assessors in valuing and assessing taxable property. Said manuals, appraisal procedures, and instructions shall be based upon the three approaches to appraisal and the procedures set forth in section 39-1-103 (5)(a). Such manuals, appraisal procedures, and instructions shall be subject to legislative review, the same as rules, pursuant to section 24-4-103 (8)(d). Beginning January 1, 2023, the administrator shall comply with subsection (2) of this section when modifying the manuals, appraisal procedures, and instructions.

(f) To prepare and furnish to assessors all forms required to be completed by them and filed with the property tax administrator;

(g) To call, upon not less than ten days' prior notice, meetings of assessors at some designated place in the state and, upon reasonable notice, to call group or area meetings of two or more assessors;

(h) To prepare and design a basic form for all assessors to use in the assessment of real property which will set forth in detail information to be inserted pertaining to the approaches to appraisal set forth in section 39-1-103 (5)(a);

(i) To determine, whenever the administrator discovers that any taxable property of a public utility or any taxable rail transportation property has been omitted from the assessment roll of any year or series of years, the value of such omitted property. The administrator shall notify the assessor of such discovery and value. The assessor shall list the same on the assessment roll of the year in which the discovery was made and shall notify the treasurer of any unpaid taxes on such property for prior years.

(j) Repealed.

(k) To prepare and publish guidelines, after consultation with the advisory committee to the property tax administrator and approval of the state board of equalization, concerning the audit and compliance review of oil and gas leasehold properties for property tax purposes, which shall be utilized by assessors, treasurers, and their agents. Such guidelines shall be subject to legislative review, the same as rules, pursuant to section 24-4-103 (8)(d). Beginning January 1, 2023, the administrator shall comply with subsection (2) of this section when modifying the guidelines.

(l) To resolve valuation disputes concerning property or property interests owned or held by the Southern Ute Indian tribe as provided in the taxation compact set forth in section 24-61-102, C.R.S.;

(m) To establish the forms required pursuant to part 2 of article 29 of title 38, C.R.S.

(2) (a) As used in this subsection (2), "property tax materials" means the manuals, appraisal procedures, instructions, and guidelines that the administrator prepares and publishes under the authority conferred by subsections (1)(e) and (1)(k) of this section.

(b) Prior to proposing any changes to the property tax materials, the administrator shall conduct a public hearing described in subsection (2)(d) of this section. No less than two weeks prior to the hearing, the administrator shall publish notice of the proposed changes to the property tax materials. The administrator must include in the notice:

(I) The date, time, and place of the hearing; and

(II) Either the terms or substance of the proposed change or a description of the subjects and issues involved.

(c) The administrator shall maintain a list of all persons who request notification of proposed changes to the property tax materials. On or before the date of the publication of notice required by subsection (2)(b) of this section, the administrator shall provide notice via e-mail of the proposed changes to all persons on the list. The administrator shall not charge a fee for sending this e-mail notice. Upon request of a person on the list, the administrator may mail the notice to the person. Any person on the list who requests to receive a copy of the proposed changes by mail must pay a fee to the administrator that is set based upon the administrator's actual cost of copying and mailing the proposed changes to the person. All fees collected by the administrator are continuously appropriated to the administrator solely for the purpose of defraying the cost of the notice.

(d) At the place and time stated in the notice, the administrator shall hold a public hearing at which the administrator shall afford interested persons an opportunity to submit written data, views, or arguments and to present the same orally unless the administrator deems it unnecessary. The administrator shall consider all submissions when finalizing a proposed change to the property tax materials that the administrator submits to the advisory committee to the property tax administrator for the advisory committee's review in accordance with section 39-2-131 (1).

(e) The administrator shall adopt proposed changes to the property tax materials consistent with the subject matter as set forth in the notice required by subsection (2)(b) of this section prior to consideration by the advisory committee to the property tax administrator.

(f) Any interested person shall have the right to petition the administrator in writing for the issuance, amendment, or repeal of any property tax materials. The petition is open to public inspection. The administrator is not required to take any action based on a petition, but when the administrator proposes a change to the property tax materials, the administrator shall consider all related written petitions.
C.R.S. § 39-11.5-110 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-110
39-11.5-110. Procedure when purchaser fails to pay
Status: in_force

39-11.5-110. Procedure when purchaser fails to pay. (1) If a person bidding at the public auction fails to pay the amount due, at the time of sale, or within the time period allowed by the treasurer, the treasurer shall award the certificate of option for treasurer's deed to the next highest bidder from the public auction who timely pays the amount due from bidding to the treasurer.

(2) In a public auction conducted by means of the internet or other electronic medium, if a person bidding fails to pay the amount due at the time of sale, or within the time period allowed by the treasurer, the treasurer shall award the certificate of option for treasurer's deed to the next highest bidder from the public auction who timely pays the amount due from bidding to the treasurer.

(3) The treasurer may prohibit a person who fails to pay the amount due from bidding on sales under this article 11.5 for up to five years.
C.R.S. § 39-22-518 — CO Code / Title 39 / Article 22 / Part 5 / Section 39-22-518
39-22-518. Tax modification for net capital gains - definitions - repeal
Status: repealed

39-22-518. Tax modification for net capital gains - definitions - repeal. (1) For income tax years commencing on or after July 1, 1995, a modification, in the form of a reduction of income taxable by the state of Colorado, shall be allowed to any qualified taxpayer for the amount of income attributable to qualifying gains receiving capital treatment earned by the qualified taxpayer during the taxable year and included in federal taxable income.

(2) For the purposes of this section:

(a) (I) "Qualified taxpayer" for income tax years commencing before January 1, 2022, means any taxpayer with no overdue state tax liabilities and not in default on any contractual obligations owed to the state or to any local government within Colorado at the time the modification created under this section is claimed. This subsection (2)(a)(I) is repealed, effective December 31, 2030.

(I.5) "Qualified taxpayer" means, for income tax years commencing on or after January 1, 2022, any taxpayer that has no overdue state tax liabilities; that is not in default on any contractual obligations owed to the state or to any local government within Colorado at the time the modification created under this section is claimed; and that is required to file a schedule F, profit or loss from farming, or successor form, as an attachment to the taxpayer's federal income tax return for the tax year in which the net capital gains arise.

(II) For the purposes of this paragraph (a), "overdue state tax liabilities" includes uncollectible tax liabilities resulting from bankruptcy.

(b) (I) "Qualifying gains receiving capital treatment" means the amount of net capital gains, as defined in section 1222 (11) of the internal revenue code, included in any qualified taxpayer's federal income tax return and:

(A) and (B) Repealed.

(B.5) For income tax years commencing before January 1, 2022, earned by the qualified taxpayer on either real or tangible personal property located within Colorado that was acquired on or after May 9, 1994, but before June 4, 2009, or on tangible personal property only located either within or outside Colorado that was acquired on or after June 4, 2009, and either of which has been owned by the qualified taxpayer for a holding period of at least five years prior to the date of the transaction from which the net capital gains arise if the transaction from which the net capital gains arise occurred during an income tax year that commenced on or after January 1, 2010; except that no more than one hundred thousand dollars of net capital gains described in this subsection (2)(b)(I)(B.5) are qualifying gains receiving capital treatment for any single income tax year. This subsection (2)(b)(I)(B.5) is repealed, effective December 31, 2030.

(B.7) For income tax years commencing on or after January 1, 2022, earned by the qualified taxpayer on qualified real property that was acquired on or after May 9, 1994, but before June 4, 2009, and has been owned by the qualified taxpayer for a holding period of at least five years prior to the date of the transaction from which the net capital gains arise; except that no more than one hundred thousand dollars of net capital gains described in this subsection (2)(b)(I)(B.7) are qualifying gains receiving capital treatment for any single income tax year.

(C) to (F) Repealed.

(II) For purposes of this subsection (2)(b):

(A) Repealed.

(B) "Holding period" means an uninterrupted period of time.

(C) "Qualified real property" means real property located in Colorado that is sold by the taxpayer and generates the qualifying gains receiving capital treatment and that is classified by the county property tax assessor immediately preceding the sale as agricultural land under section 39-1-102 (1.6)(a). If real property is sold as a type of investment package, then, in order to be qualified real property, at least seventy-five percent of the real property sold in the package must be classified by the county property tax assessor immediately preceding the sale as agricultural land under section 39-1-102 (1.6)(a).

(3) Any reduction in Colorado taxable income caused by the modification allowed by this section shall not create any right to a cash refund for the year for which the modification is claimed, nor shall the reduction create any right to a financial or other tax benefit which may be carried forward by the qualified taxpayer.

(4) Any taxpayer claiming a modification pursuant to this section shall submit with the taxpayer's income tax return in which such modification is claimed an affidavit, signed under penalty of perjury, stating that the taxpayer meets the definition of a qualified taxpayer as stated in paragraph (a) of subsection (2) of this section.

(5) to (8) Repealed.
C.R.S. § 39-10-107 — CO Code / Title 39 / Article 10 / Section 39-10-107
39-10-107. Apportionment of taxes, delinquent interest - payment
Status: repealed

39-10-107. Apportionment of taxes, delinquent interest - payment. (1) (a) Notwithstanding any other provision of law, all taxes collected by the treasurer shall be apportioned, credited, and distributed to the county and the several towns, cities, school districts, and special districts within the county on the tenth day of each month for all taxes collected during the immediately preceding month; except that:

(I) If the amount of taxes collected for the month equals less than one hundred dollars for any town, city, school district, or special district, the treasurer may elect to distribute the amount on a quarterly basis to the town, city, school district, or special district; and

(II) If the amount of taxes collected for the month equals less than fifty dollars for any town, city, school district, or special district, the treasurer may elect to distribute the amount on an annual basis to the town, city, school district, or special district.

(b) Any prior years' taxes collected during any given year on oil and gas leaseholds and lands that had previously been omitted from the assessment roll due to underreporting of the selling price or the quantity of oil and gas sold therefrom shall be placed in escrow by the treasurer to be apportioned, credited, and distributed during January of the subsequent year.

(c) Prior to being apportioned, credited, and distributed, all taxes collected by the treasurer shall be reduced by an amount equal to the costs incurred by the treasurer and the assessor; except that such costs shall not include any contingency fee paid to any person for the audit review and collection of such prior years' taxes as such contingency fees are prohibited. Prior to being apportioned, credited, and distributed, all taxes shall be reduced by an amount equal to an entity's pro rata share of any tax refunds granted subsequent to distribution by the treasurer if the amount has not otherwise been returned by the entity; except that this requirement to reduce taxes shall not apply to a city and county. All delinquent interest shall be apportioned, credited, and distributed in the same manner.

(2) Repealed.

(3) Whenever any school district elects, pursuant to law, to have the moneys of such district paid over to the district treasurer, the treasurer of any county wherein such school district is located shall, no later than the tenth day of each month, pay over to the district treasurer all taxes collected for said school district during the month immediately preceding; except that, on and after January 1, 1992, the county treasurer shall make an additional payment to the district treasurer during the months of March, May, and June, which payment shall consist of all taxes collected through the twentieth day of the respective month if the county has a population of at least five thousand persons and which payment shall consist of all taxes collected through the eighteenth day of the respective month if the county has a population of less than five thousand persons. Such additional payment shall be made no later than the twenty-fourth day of said month.

(4) No later than the tenth day of each month, the treasurer shall prepare and submit to the board of county commissioners and to the proper officer of each town, city, school district, and special district within his county a statement showing the amount collected by him for each such entity during the month immediately preceding from each separate levy imposed for such entity. No later than the tenth day of January of each year, he shall prepare and submit a similar statement showing the amount collected during the entire calendar year immediately preceding from each separate levy imposed for such entity.
C.R.S. § 39-22-347 — CO Code / Title 39 / Article 22 / Part 3 / Section 39-22-347
39-22-347. Credit for electing pass-through entity owner - tax preference performance state
Status: in_force

39-22-347. Credit for electing pass-through entity owner - tax preference performance statement - legislative declaration. (1) (a) The general assembly hereby finds and declares that the purpose of this tax credit is to:

(I) Ensure the state does not have a net tax revenue change while accomplishing the purpose set forth in section 39-22-341; and

(II) Replace a related state income tax deduction.

(b) (I) Notwithstanding section 39-21-304 (2), the purpose of the tax expenditure created in this section is to avoid double taxation of income on electing pass-through entity owners.

(II) The general assembly and the state auditor shall measure the effectiveness of the credit created in this section in achieving the purpose specified in subsection (1)(b)(I) of this section based on whether the amount of the credit is equal to the amount of the tax revenue collected under section 39-22-344.

(2) Subject to the limitations set forth in subsection (3) of this section, for income tax years commencing on or after January 1, 2018, an electing pass-through entity owner is allowed a credit against the tax imposed by this article 22 that is an amount equal to the share of the tax imposed pursuant to section 39-22-344 (1) on the electing pass-through entity with respect to the electing pass-through entity owner's income.

(3) No credit is allowed to an electing pass-through entity owner under subsection (2) of this section unless the electing pass-through entity paid the tax imposed under this article 22 and provided sufficient information on the electing pass-through entity tax return, as prescribed by the department of revenue, to identify that electing pass-through entity owner.

(4) Any amount of the credit allowed by this section that exceeds the electing pass-through entity owner's income taxes due is refunded to the electing pass-through entity owner.
C.R.S. § 39-26-121 — CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-121
39-26-121. Penalty
Status: in_force

39-26-121. Penalty. Unless otherwise provided in this part 1, any person guilty of a felony, as defined and declared in this part 1, upon conviction thereof, shall be punished as provided by section 39-21-118.
C.R.S. § 39-2-121 — CO Code / Title 39 / Article 2 / Section 39-2-121
39-2-121. Enforcement of orders
Status: in_force

39-2-121. Enforcement of orders. The property tax administrator may compel compliance with his unappealed orders or, after approval by the board of assessment appeals of appealed orders, by proceedings in mandamus, injunction, or by other appropriate civil remedies.
C.R.S. § 39-28-104 — CO Code / Title 39 / Article 28 / Part 1 / Section 39-28-104
39-28-104. Evidence of payment of tax - credits - redemptions - repeal
Status: repealed

39-28-104. Evidence of payment of tax - credits - redemptions - repeal. (1) (a) (I) Payment of the taxes imposed by sections 39-28-103 and 39-28-103.5 and section 21 of article X of the state constitution shall be evidenced by the affixing of stamps to, or by an imprint or impression by suitable metering machines approved by the department on, packages containing cigarettes. The department shall procure stamps of such design and legend as it deems necessary and suitable for the purpose. Except as provided in subsection (1)(b) of this section, the department shall sell such stamps for cash to licensed wholesalers at a discount of four percent of their face value for sales occurring after July 1, 2005, but before January 1, 2021, and four-tenths percent of their face value for sales occurring on and after January 1, 2021, if payment is made on or before the tenth day of the month following the month in which the purchase is made to cover the licensed wholesaler's expense in the collection and remittance of such tax; but, if any licensed wholesaler is delinquent in remitting such payment, other than in unusual circumstances shown to the satisfaction of the executive director of the department, the licensed wholesaler shall not be allowed to retain any amounts to cover his or her expense in collecting and remitting said tax, and, in addition, the penalty imposed under section 39-28-108 (2) shall apply. The department shall keep accurate records of all stamps sold to each wholesaler. No wholesaler shall sell or transfer any stamps purchased pursuant to this article 28.

(II) The executive director of the department may enter into contracts with third parties to act as the department's agents for the sale of stamps and matters relating to the sale of stamps.

(b) The tax imposed pursuant to section 39-28-103.5 and section 21 of article X of the state constitution shall not be subject to the discount provided for in paragraph (a) of this subsection (1).

(c) Repealed.

(1.5) In any month that a wholesaler purchases an amount of stamps that is greater than the wholesaler's anticipated total monthly purchase of stamps, which shall be determined from the surety bond filed pursuant to section 39-28-102 (1.3)(a)(III) and (1.3)(b)(III), the wholesaler shall be required to pay cash or certified funds or use one of the electronic payment options offered by the department for the stamps that exceed the anticipated total monthly purchase of stamps upon the delivery of the stamps. This subsection (1.5) shall not apply if the wholesaler is exempt from the surety bond requirement pursuant to section 39-28-102 (1.3)(b)(III).

(2) Each wholesaler shall affix stamps or cause them to be affixed, in such manner as the department may specify, to each individual package of cigarettes sold or distributed by such wholesaler or, in lieu thereof, an imprint or impression by means of a suitable metering machine approved by the department. Such stamps or imprints or impressions may be affixed by the wholesaler at any time before the cigarettes are transferred out of his possession.

(3) Credit shall be given by the department for all taxes levied pursuant to this article 28 on unsalable merchandise when the department is satisfied that the same has been returned to the manufacturer or has been destroyed by the wholesaler or when the stamps are unusable because the tax rate has changed. The department shall redeem any unused and uncancelled stamps presented by any wholesaler within one year after the date of issue of said stamps at the price paid therefor by such wholesaler.

(4) (a) Prior to January 1, 2025, credit shall be given by the department to a wholesaler for all taxes levied pursuant to this article and section 21 of article X of the state constitution and paid pursuant to the provisions of this article 28 that are bad debts. Such credit shall offset taxes levied pursuant to this article and section 21 of article X of the state constitution and paid pursuant to the provisions of this article only. No credit shall be given unless the bad debt has been charged off as uncollectible on the books of the wholesaler. Subsequent to receiving the credit, if the wholesaler receives a payment for the bad debt, the wholesaler shall be liable to the department for the amount received and shall remit this amount in the next payment to the department under this section or section 39-28-105.

(b) Any claim for a bad debt credit under this subsection (4) shall be supported by all of the following:

(I) A copy of the original invoice issued by the wholesaler;

(II) Evidence that the cigarettes described in the invoice were delivered to the person who ordered them; and

(III) Evidence that the person who ordered and received the cigarettes did not pay the wholesaler for them and that the wholesaler used reasonable collection practices in attempting to collect the debt.

(c) If credit is given to a wholesaler for a bad debt, the person who ordered and received the cigarettes but did not pay the wholesaler for them shall be liable in an amount equal to the credit for the tax imposed in this article on the cigarettes. Subsequent to receiving the credit, if the wholesaler receives a payment for the bad debt and the wholesaler makes a payment to the department, the amount of taxes owed by such person shall be reduced by the amount paid to the department.

(d) As used in this subsection (4), "bad debt" means the taxes attributable to any portion of a debt that is related to a sale of cigarettes subject to tax under this article, that is not otherwise deductible or excludable, that has become worthless or uncollectible in the time after the tax has been paid pursuant to this section or section 39-28-105, and that is eligible to be claimed as a deduction pursuant to section 166 of the federal "Internal Revenue Code of 1986", as amended. A bad debt shall not include any interest on the wholesale price of cigarettes, uncollectible amounts on property that remain in the possession of the wholesaler until the full purchase price is paid, expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, an account receivable that has been sold to a third party for collection, or repossessed property.

(e) This subsection (4) is repealed, effective December 31, 2028.
C.R.S. § 39-22-406 — CO Code / Title 39 / Article 22 / Part 4 / Section 39-22-406
39-22-406. Special rule for accumulation distributions
Status: repealed

39-22-406. Special rule for accumulation distributions. (Repealed)
C.R.S. § 39-24-102 — CO Code / Title 39 / Article 24 / Section 39-24-102
39-24-102. Definitions
Status: in_force

39-24-102. Definitions. As used in this article, unless the context otherwise requires:

(1) "State" means any state, territory, or possession of the United States and the District of Columbia.
C.R.S. § 39-5-122.5 — CO Code / Title 39 / Article 5 / Part 1 / Section 39-5-122.5
39-5-122.5. Taxpayer's remedies - property tax credit for incorrect valuations used for prop
Status: repealed

39-5-122.5. Taxpayer's remedies - property tax credit for incorrect valuations used for property tax levied in 1987 for collection in 1988. (Repealed)
C.R.S. § 39-11.5-111 — CO Code / Title 39 / Article 11.5 / Section 39-11.5-111
39-11.5-111. Redemption of the certificate of purchase by a lawful holder - procedure
Status: in_force

39-11.5-111. Redemption of the certificate of purchase by a lawful holder - procedure. (1) Requirements for redemption. A lawful holder is entitled to redeem the certificate of purchase if the following requirements are met to the satisfaction of the treasurer:

(a) The lawful holder has, within eight business days after the public auction, filed a notice with the treasurer of the lawful holder's intent to redeem;

(b) The lawful holder has attached to the notice of intent to redeem the original certificate of purchase and any assignment of the certificate of purchase to the lawful holder, or certified copies thereof. If the original certificate of purchase is delivered to the treasurer, the treasurer shall return the certificate of purchase to the lawful holder and retain a copy.

(c) The lawful holder has attached to the notice of intent to redeem a signed and properly acknowledged statement of the lawful holder setting forth the amount required to redeem the certificate of purchase, including per diem interest, through the end of the nineteenth business day after the public auction with the same specificity and itemization as required in section 38-38-106.

(2) Request for redemption amount. At the end of the period in which a lawful holder may file an intent to redeem pursuant to this article 11.5, if a notice of intent to redeem is filed by a lawful holder entitled to redeem under this section, the treasurer shall transmit by mail, facsimile, or other electronic means to the purchaser a written request for a written or electronic statement of all sums necessary to redeem.

(3) Statement of redemption.

(a) Upon receipt of the request transmitted by the treasurer pursuant to subsection (2) of this section, the purchaser shall submit a signed and acknowledged statement to the treasurer, no later than thirteen business days following the public auction, specifying all sums necessary to redeem as of the date of the statement along with the per diem amounts that accrue after the date of sale. The purchaser may amend the statement as necessary to reflect additional sums advanced as allowed by law, but the purchaser shall not amend the statement later than two business days prior to the commencement of the redemption period pursuant to subsection (4)(a) of this section.

(b) If the purchaser fails to submit the statement described in subsection (3)(a) of this section to the treasurer within thirteen business days after the sale, the treasurer may calculate the amount necessary to redeem by adding to the successful bid the accrued interest from the sale through the redemption date. The accrued interest is calculated by multiplying the amount of the bid by the regular rate of annual interest specified in the underling tax lien, divided by three hundred sixty-five and then multiplied by the number of days from the date of sale through the redemption date.

(c) The treasurer shall transmit by mail, facsimile, or other electronic means to the lawful holder filing the notice of intent to redeem, promptly upon receipt, the statement filed by the purchaser, or if no such statement is filed, the treasurer's estimate of the redemption figure, which the treasurer shall transmit no later than the commencement of the redemption period pursuant to subsection (4)(a) of this section.

(4) Redemption period.

(a) No more than nineteen business days nor less than fifteen business days after a public auction is conducted pursuant to this article 11.5, the redeeming lawful holder may redeem the certificate of purchase by paying to the treasurer, no later than 12 noon on the last day of the lawful holder's redemption period, in a form specified by the treasurer, the amount for which the certificate of purchase was sold at public auction with interest from the date of sale, together with any applicable fees or costs. Interest on the amount for which the certificate of purchase was sold is charged at the default rate specified in the underlying tax lien.

(b) If the statement described in subsection (1)(c) of this section so states, or upon other written authorization from the purchaser or the then-current lawful holder of the certificate of redemption, the treasurer may accept as a full redemption an amount less than the amount specified in subsection (3)(a) of this section. Any redemption under this section constitutes a full redemption and is deemed to be payment of all sums to which the lawful holder is entitled.

(5) Certificate of redemption. Upon receipt of the redemption payment pursuant to subsection (4) of this section, the treasurer shall execute and record a certificate of redemption pursuant to section 39-11.5-112.

(6) Redemption proceeds. Upon the expiration of the redemption period under this section, the treasurer shall disburse all redemption proceeds to the persons entitled to receive them.

(7) Certificate of lawful holder. A redeeming lawful holder shall pay to the treasurer the amount required to redeem and shall deliver to the treasurer a signed and properly acknowledged statement by the lawful holder showing the amount owing on such lien, including per diem interest and fees and costs actually incurred that are permitted by subsection (6) of this section and for which the lawful holder has submitted to the treasurer receipts, invoices, evidence of electronic account-to-account transfers, or copies of loan servicing computer screens evidencing the fees and costs and verifying that the fees and costs were actually incurred as of the date of the statement of redemption with the per diem amounts that accrue thereafter. At any time before the expiration of a lawful holder redemption period, the redeeming lawful holder may submit a revised or corrected certificate.

(8) Payment of fees and costs. A lawful holder may, during the lawful holder redemption period described in subsection (4) of this section, pay the fees and costs that the purchaser may pay.

(9) Misstatement of redemption amount. If an aggrieved person contests the amount set forth in the statement filed by a lawful holder pursuant to subsection (1)(c) of this section or by a purchaser pursuant to subsection (3)(a) of this section and a court determines that the lawful holder or purchaser has made a material misstatement on the statement with respect to the amount due and owing to the lawful holder or the purchaser, the court shall, in addition to other relief, award to the aggrieved person the aggrieved person's court costs and reasonable attorney fees and costs.

(10) No partial redemption. A lawful holder holding a lien on less than all of, or a partial interest in, the property shall redeem the entire property. No partial redemption is permitted under this article 11.5. The priority of liens for purposes of this section is to be determined without consideration of the fact that the lien relates to only a portion of the property or to a partial interest therein.
C.R.S. § 39-28.8-402 — CO Code / Title 39 / Article 28.8 / Part 4 / Section 39-28.8-402
39-28.8-402. Repeal of article
Status: repealed

39-28.8-402. Repeal of article. (Repealed)
C.R.S. § 39-23.5-104 — CO Code / Title 39 / Article 23.5 / Section 39-23.5-104
39-23.5-104. Tax on transfer of gross estate of nondomiciliaries - amount - property of a non
Status: in_force

39-23.5-104. Tax on transfer of gross estate of nondomiciliaries - amount - property of a nondomiciliary defined. (1) A tax in an amount determined as provided in this section is imposed on the transfer of the gross estate located in Colorado of every nondomiciliary.

(2) The tax shall be an amount determined by multiplying the federal credit by a fraction, the numerator of which is the value of the property located in Colorado which is included in the gross estate and the denominator of which is the value of the nondomiciliary's gross estate. For Colorado estate tax purposes, no credit for taxes is allowable in determining such federal credit under this subsection (2) other than the unified credit.

(3) Property located in Colorado of a nondomiciliary includes real property situated in this state held in trust or otherwise and tangible personal property which has an actual situs in this state, but intangibles that have acquired an actual or business situs in this state shall not be taxable.
C.R.S. § 39-3-126 — CO Code / Title 39 / Article 3 / Part 1 / Section 39-3-126
39-3-126. Horticultural improvements - exemption - limitation - exception
Status: in_force

39-3-126. Horticultural improvements - exemption - limitation - exception. Any increase in value of privately owned lands resulting from the planting of trees shall not be taken into account in determining the actual value of such lands for a period of thirty years from the date of planting such trees. This section shall apply to all lands so planted; however, in the event that any trees become sufficiently mature as to be of economic use and value prior to the expiration of thirty years, any increase in use and value shall be thereafter taken into account in determining the actual value of such lands.
C.R.S. § 39-22-125 — CO Code / Title 39 / Article 22 / Part 1 / Section 39-22-125
39-22-125. Credit for health benefit plans - definitions - mechanism to refund excess state
Status: repealed

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