reglab/housing_qa huggingface dataset:
CO Code § 39-22-608 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-608. Form, Place, and Date of Filing Return - Extension - Electronic Filing

  All returns required by this article shall be made as nearly as practicable in the same form as the corresponding form of income tax return required by the United States.    All returns shall be filed in the office of the executive director on or before the fifteenth day of the fourth month following the close of the taxable year. The executive director may grant a reasonable extension of time for filing returns and for paying the tax under such rules and regulations as he shall prescribe.    Residents who are traveling or temporarily residing outside the United States at the time provided in subsection (2) of this section shall be allowed an automatic extension to and including the fifteenth day of the sixth month following the close of the taxable year in which to file returns.    Notwithstanding subsection (2) of this section, if the time for electronic filing of a federal income tax return pursuant to the internal revenue code is changed to a date later than the date specified in subsection (2) of this section, the executive director may adopt a rule changing the time for electronic filing of a return required by this article to the same date.     History. Source: L. 64: R&RE, p. 794, § 1. C.R.S. 1963: § 138-1-72. L. 71: P. 1256, § 1. L. 89: (2) amended, p. 1502, § 7, effective July 1, 1990. L. 2003: (4) added, p. 752, § 1, effective March 25. History. Source: L. 64: R&RE, p. 794, § 1. C.R.S. 1963: § 138-1-72. L. 71: P. 1256, § 1. L. 89: (2) amended, p. 1502, § 7, effective July 1, 1990. L. 2003: (4) added, p. 752, § 1, effective March 25.
CO Code § 39-22-609 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-609. Payment of Tax - Applicable When

  All taxes imposed under the provisions of this article shall be paid on the fifteenth day of the fourth month following the close of the taxable year; but the executive director may grant any taxpayer, upon application therefor, an extension of time for the payment of the tax, or any portion thereof, with interest to be charged on the unpaid balance at a rate imposed under section 39-21-110.5 for the period of such extension. No extension of time shall be authorized for payment of amounts of tax due upon deficiency assessments, or on amended or delinquent returns.    Payment of the estimated income tax or any installment thereof shall be considered payment on account of the income taxes imposed by this article.     History. Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-73. L. 81: (1) amended, p. 1865, § 8, effective June 8. History. Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-73. L. 81: (1) amended, p. 1865, § 8, effective June 8.
CO Code § 39-22-610 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-610. Relief for Members of the Armed Forces of the United States - When

  The period of time commencing with the declaration of war by congress and ending twelve months after the termination of any such declared war during which an individual is a member of the armed forces of the United States, shall be disregarded in determining, under the provisions of this article, any income tax liability, including any interest, penalty, or additional tax, of any such individual, whether any act required of or permitted by such individual or the state of Colorado, in respect to the income tax liability, was performed within the time prescribed therefor; but this section shall not revive any right or liability previously barred by law.    The period of time during which an individual is serving in the armed forces of the United States or in support thereof in an area designated by presidential order as a combat zone, and a period of one hundred eighty days after such service, shall be disregarded in determining under the provisions of this article any income tax liability, including any interest, penalty, or additional tax, of any such individual, whether any act required of or permitted by such individual or the state of Colorado, in respect to such income tax liability, was performed within the time prescribed therefor.     History. Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-74. L. 71: P. 1256, § 2. History. Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-74. L. 71: P. 1256, § 2.    ANNOTATION   Law reviews. For article, “An Update of Appendices from Collecting Pre- and Post-Judgment Interest in Colorado”, see 15 Colo. Law. 990 (1986).
CO Code § 39-22-611 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-611. Property Exempt From Ad Valorem Taxes

 Notwithstanding any other provisions of law, all intangible personal property, whether or not owned by a resident of Colorado, and whether or not such property or evidence thereof is situated or held or has its legal situs within the state, shall be exempt from ad valorem tax imposed by the state of Colorado, or by any political subdivision thereof; but nothing in this section shall be construed to repeal, or in any way affect, the use or inclusion of intangible property other than licenses granted by the federal communications commission to a wireless carrier, as defined in section 29-11-101 , C.R.S., as a factor in arriving at the valuation of public utility property assessed by the property tax administrator under provisions of articles 1 to 13 of this title.   History. Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-75. L. 98: Entire section amended, p. 1267, § 2, effective June 1. L. 2004: Entire section amended, p. 1209, § 92, effective August 4. L. 2008: Entire section amended, p. 685, § 6, effective August 5. History. Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-75. L. 98: Entire section amended, p. 1267, § 2, effective June 1. L. 2004: Entire section amended, p. 1209, § 92, effective August 4. L. 2008: Entire section amended, p. 685, § 6, effective August 5.    ANNOTATION   Colorado's intangible property tax exemption singled out railroad as part of an isolated and targeted group for discriminatory tax treatment in violation of § 306(1)(d) of the federal Railroad Revitalization and Regulatory Reform Act of 1976, as interpreted by the supreme court in Dept. of Rev. of Oregon v. ACF Indus., Inc., 510 U.S. 332 (1994); Burlington Northern R.R. v. Huddleston, 94 F.3d 1413 (10th Cir. 1996).
CO Code § 39-22-624 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-624. Prior Rights and Liabilities Not Affected

 Nothing in this article shall be construed to affect any right, duty, or liability arising under statutes in effect immediately prior to January 1, 1965, but the same shall be continued and concluded under such prior statutes. Nothing in this article shall revive or reinstate any right or liability previously barred by statute.   History. Source: L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-96. History. Source: L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-96.
CO Code § 39-22-625 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-625. Application of Article - Effective Date

 This article shall apply only with respect to taxable years beginning after December 31, 1964, and became effective on January 1, 1965.   History. Source: L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-97. History. Source: L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-97.
CO Code § 39-22-626 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-626. Applicability of Amendments to This Article to Income Tax Years

 For purposes of determining the applicability of any addition to, modification of, or deletion from this article, an income tax year which varies from a fifty-two to a fifty-three week period shall be deemed to have commenced on the first day of the calendar month beginning nearest to the first day of the fifty-two or fifty-three week year.   History. Source: L. 79: Entire section added, p. 1446, § 36, effective July 3.
CO Code § 39-22-628 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-628. Direct Deposit of Refund to Collegeinvest Savings Accounts - Modification of Individual Income Tax Return Forms - Legislative Declaration - Definition

  In addition to the rationale for creation of the college savings program set forth in section 23-3.1-301, C.R.S., the general assembly hereby finds, determines, and declares that it is in the best interest of Colorado citizens to provide them the option of making direct deposits to collegeinvest savings accounts through the Colorado state individual income tax return form.      For Colorado state individual income tax return forms used for tax years beginning on and after January 1, 2013, each such form must allow an individual taxpayer who is owed a refund the option of making a direct deposit to a collegeinvest savings account.    Each form must permit the direct deposit to only a single collegeinvest savings account.       The department of revenue shall collaborate with the department of higher education to:   Modify the state individual income tax return form to enable an individual taxpayer to make a direct deposit of his or her refund to a collegeinvest savings account; and    Include, in the portion of the form allowing direct deposit to a collegeinvest savings account, information or a means to obtain information describing collegeinvest savings accounts and how to establish such an account.       As used in this section, “colleginvest savings account” means an account established pursuant to part 3 of article 3.1 of title 23, C.R.S.      History. Source: L. 2013: Entire section added, (SB 13-206), ch. 345, p. 2006, § 1, effective May 28.
CO Code § 39-22-651 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-651. Short Title - Citation

 This subpart 2 shall be comprised of sections 39-22-651 to 39-22-659 and may be cited as subpart 2. This subpart 2 shall be known and may be cited as the “Colorado Reportable Transactions Act”.   History. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 271, § 4, effective April 2.
CO Code § 39-22-652 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-652. Definitions

 For purposes of this subpart 2, unless the context otherwise requires:    “Colorado combined group” means a group of affiliated C corporations required or allowed to file a combined report pursuant to section 39-22-303.    “Department” means the department of revenue.    “Income tax” means a tax imposed under this article.    “Income tax return” means a return filed under section 39-22-601.    “Listed transaction” means a transaction that is:   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;    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 (a); or    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 (a).       “Material advisor” shall have the same meaning as set forth in section 6111 of the internal revenue code.    “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.     History. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 271, § 4, effective April 2.
CO Code § 39-22-653 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-653. Taxpayer Disclosure of Reportable or Listed Transactions

  A taxpayer shall be subject to the provisions of this section for each taxable year in which the taxpayer participates in a reportable or listed transaction.    A taxpayer subject to the provisions of this section shall disclose any reportable or listed transaction to the department in a disclosure statement as specified in subsection (5) of this section; except that, in the case of multiple transactions described in section 39-22-652 (5)(b) or (5)(c) that occur within a single tax year, in lieu of a disclosure for each transaction with a regulated investment company or a real estate investment trust, a taxpayer may file a disclosure for multiple transactions with a regulated investment company or real estate investment trust showing the name and ownership of each such entity and each such entity's total assets and total income earned prior to any dividend paid deduction.    If a taxpayer participates in or has participated in any reportable or listed transaction for any period that is still open for assessment pursuant to section 39-21-107 as of the due date of the taxpayer's income tax return, then the taxpayer shall file a disclosure statement as specified in subsection (5) of this section with respect to the reportable or listed transaction.      Any statement that is required to be filed or disclosure required to be made by this section with respect to any tax year for which the return has already been filed by a date sixty days after April 2, 2009, and that is filed or made prior to or together with the taxpayer's next filed return shall be considered timely filed or made.    Any statement that is required to be filed or disclosure required to be made by this section with respect to any tax year the return for which has not been filed by a date sixty days after April 2, 2009, and that is filed or made on or before July 1, 2010, shall be considered timely filed or made.    The statute of limitations with respect to any return for which a statement is required to be filed or disclosure required to be made by this section shall be tolled from April 2, 2009, until such statement or disclosure is filed or made, but in no event shall the statute of limitations be tolled for more than twenty-four months.         With respect to any reportable transaction or with respect to any listed transaction as specified in section 39-22-652 (5)(a), the taxpayer shall, at the taxpayer's discretion, file with the taxpayer's next filed return a copy of the federal disclosure form or a form specified by the department.    With respect to any listed transaction not specified in section 39-22-652 (5)(a), the department may specify the form and manner of any statement required to be filed or disclosure required to be made, which statement shall be filed with the taxpayer's next filed return.        History. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 272, § 4, effective April 2.
CO Code § 39-22-654 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-654. Additional Listed Transactions - Report

  The department shall submit a report to the finance committees of the senate and house of representatives, or any successor committees, by January 31, 2010, and on or before every January 31 thereafter, its recommendation for the inclusion of any additional listed transactions for purposes of this subpart 2.    The department shall consult with any interested parties prior to the submission of the report as specified in subsection (1) of this section.     History. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 273, § 4, effective April 2.
CO Code § 39-22-655 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-655. Penalty for Failure to Disclose a Reportable or Listed Transaction

     Except as provided in paragraph (b) of this subsection (1), a taxpayer that fails to disclose a reportable transaction as required by section 39-22-653 shall be subject to a penalty of up to fifteen thousand dollars.    A taxpayer that fails to disclose a listed transaction as required by section 39-22-653 shall be subject to a penalty of up to fifty thousand dollars.       Any penalty imposed by this section shall be in addition to any other penalty imposed by articles 21 and 22 of this title.    For purposes of this section, if two or more members of the same combined report or consolidated return participate in the same reportable or listed transaction, the penalty imposed by subsection (1) of this section shall only be imposed once on the combined report or consolidated return.     History. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 273, § 4, effective April 2.
CO Code § 39-22-656 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-656. Material Advisor - Disclosure of Reportable or Listed Transactions

     A material advisor shall disclose any reportable or listed transaction to the department on a form provided by the department within six months of each transaction.    The disclosure described in paragraph (a) of this subsection (1) shall include information identifying and describing the reportable or listed transaction and any potential tax benefits expected to result from the transaction, and the disclosure may include other information as required by the department by rules promulgated in accordance with section 39-21-112 (1).       If a material advisor is required to file an income tax return disclosing a reportable transaction under section 6111 of the internal revenue code, the material advisor shall provide the department with a copy of the income tax return.     History. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 274, § 4, effective April 2.
CO Code § 39-22-657 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-657. Material Advisor - Maintenance of List

  For each reportable or listed transaction, a material advisor shall maintain a list of the persons to which the material advisor provides material aid, assistance, or advice with respect to organizing, managing, promoting, selling, implementing, insuring, or carrying out a reportable or listed transaction.    The list required by subsection (1) of this section shall include:   The name of each person described in subsection (1) of this section that is doing business in this state, a member of a Colorado combined group, or a member of an affiliated group as defined in section 1504 of the internal revenue code that includes a taxpayer doing business in this state;    The same information required to be contained in the list described in 26 CFR 301.6112-1; and    Any additional information required by the department by rules promulgated in accordance with section 39-21-112 (1).       The list required by subsection (1) of this section shall be maintained in the same form and manner as the list described in 26 CFR 301.6112-1.    A material advisor required to maintain a list under subsection (1) of this section shall:   Make the list available to the department upon written request by the department; and    Retain the information that is required to be included on the list for seven years from the date that the information is included.       The department shall promulgate rules in accordance with section 39-21-112 (1) establishing procedures to implement this section.     History. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 274, § 4, effective April 2.
CO Code § 39-22-658 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-658. Material Advisor - Penalties

  The penalty for the failure of a material advisor to disclose a reportable or listed transaction as required by section 39-22-656 (1)(a) shall be up to twenty thousand dollars.    If a material advisor that is required to disclose a reportable or listed transaction in accordance with section 39-22-656 (1)(a) provides false or incomplete information to the department, then an additional penalty shall be imposed of up to twenty thousand dollars.    If a material advisor that is required to maintain a list under section 39-22-657 (1) fails to make that list available to the department within a twenty-day period after the day on which the department mails a written request for that list, the material advisor shall be subject to a penalty of ten thousand dollars for each day that the material advisor fails to make that list available to the department after the expiration of the twenty-day period.    A penalty imposed by this section shall be in addition to any other penalty imposed by articles 21 and 22 of this title.     History. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 275, § 4, effective April 2.
CO Code § 39-22-659 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-659. Waiver, Reduction, or Compromise of Penalty for Reasonable Cause

 Upon making a record of its actions, and upon reasonable cause shown, the department may waive, reduce, or compromise a penalty imposed by this subpart 2.   History. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 275, § 4, effective April 2.
CO Code § 39-22-701 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 7 - Colorado Nongame Conservation and Wildlife Restoration Voluntary Contribution|§ 39-22-701. Legislative Declaration

     The general assembly hereby declares that wildlife species that are endangered, threatened with extinction, or not commonly pursued, killed, or consumed either for sport or profit, referred to in this part 7 as “nongame and endangered wildlife”, have need of special protection and that it is in the public interest to preserve, protect, perpetuate, and enhance nongame and endangered wildlife resources of this state through preservation of a satisfactory environment and an ecological balance. The general assembly specifically recognizes that such nongame and endangered wildlife includes protected wildlife, endangered and threatened wildlife, aquatic wildlife, specialized habitat wildlife, both terrestrial and aquatic types, and mollusks, crustaceans, and other invertebrates under the jurisdiction of the division of parks and wildlife.    The general assembly further declares that wildlife rehabilitation helps Colorado's game and nongame and endangered wildlife species survive and represents responsible stewardship for the animals in need of assistance. The general assembly recognizes that little public or private funding or formal support exists to finance wildlife rehabilitation, and therefore wildlife rehabilitators provide their services free of charge. Because they perform a vital public service, providing a method by which some rehabilitators' activities may be funded or expenses defrayed is in the public interest.       This part 7 is enacted to provide a means by which the conservation and restoration of wildlife in the state may be financed through a voluntary contribution designation on state income tax return forms. The intent of the general assembly is that this program is supplemental to any funding and in no way is intended to supplant funding that would otherwise be appropriated for this purpose.     History. Source: L. 77: Entire part added, p. 1807, § 1, effective January 1, 1978. L. 84: Entire section amended, p. 1019, § 1, effective April 5. L. 2017: Entire part amended, (HB 17-1250), ch. 362, p. 1893, § 1, effective August 9.