reglab/housing_qa huggingface dataset:
CO Code § 39-22-5003 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 50 - Young Americans Center for Financial Education Fund Voluntary Contribution|§ 39-22-5003. Contributions Credited to the Young Americans Center for Financial Education Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-5002 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Young Americans Center for Financial Education fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of money in the fund shall be credited to the fund.    The general assembly shall appropriate annually from the Young Americans Center for Financial Education fund to the department of revenue its costs of administering money designated as contributions to the fund. After subtracting the appropriation to the department, the state treasurer shall transfer all money remaining in the fund at the end of the fiscal year to the Young Americans Center for Financial Education, a Colorado nonprofit organization.     History. Source: L. 2018: Entire part added, (HB 18-1305), ch. 210, p. 1344, § 1, effective August 8.
CO Code § 39-22-5004 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 50 - Young Americans Center for Financial Education Fund Voluntary Contribution|§ 39-22-5004. Repeal of Part

 This part 50 is repealed, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the Young Americans Center for Financial Education fund voluntary contribution is next in the queue, unless the Young Americans Center for Financial Education fund established by this part 50 is continued or reestablished by the general assembly acting by bill prior to said date.   History. Source: L. 2018: Entire part added,(HB 18-1305), ch. 210, p. 1345, § 1, effective August 8.    Editor's note:   Pursuant to section 39-22-1001 (8)(b) , the executive director of the department of revenue certified to the revisor of statutes on November 1, 2018, that the voluntary contribution for the Young Americans Center for Financial Education fund was added to the state income tax return form beginning January 1, 2019.
CO Code § 39-22-5101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 51 - Donate to a Colorado Nonprofit Fund Voluntary Contribution|§ 39-22-5101. Legislative Declaration

  The general assembly hereby finds and declares that:   The program allowing taxpayers to make donations to charitable organizations through their Colorado state individual income tax return forms, commonly known as the “tax check-off program”, has been a groundbreaking and profoundly important effort that has touched countless lives in myriad ways;    Colorado's tax check-off program, which was the first of its kind in the country, was established in 1977 and has resulted in over thirty million dollars contributed to benefit the public through the work of Colorado nonprofit entities, inspiring similar programs in almost every state in the country;    In fiscal year 2017, Colorado taxpayers received over one billion dollars in income tax refunds. The average refund was approximately five hundred sixty dollars.    Between January 1, 2017, and November 1, 2017, Coloradans gave over one million seven hundred thousand dollars to support programs through the voluntary contribution options on their individual income tax return forms;    Increasing the number of charitable organizations that taxpayers may designate on their tax forms can expand charitable giving throughout the state;    Charitable organizations help contribute to vibrant communities across the state;    Allowing Colorado taxpayers to designate a registered charitable organization of their choosing through a write-in line on the individual income tax return form will allow charities to raise additional funds earlier in the year, and will increase choices for taxpayers who wish to donate all or part of their tax refunds; and    A program allowing the designation of a registered charitable organization of a taxpayer's choosing through a write-in line on the individual income tax return form would also be the first of its kind in the country.       It is the intent of the general assembly to provide Coloradans the opportunity to designate contributions to registered charitable organizations of their choosing by establishing the donate to a Colorado nonprofit fund, allowing taxpayers to make voluntary contributions from their tax refunds on their income tax return forms. The general assembly further intends that this process be efficient and convenient for taxpayers, nonprofits, and the department of revenue and therefore encourages the department and the secretary of state to use digital resources and formats that increase efficiency and reduce the risk of errors in implementing the fund.     History. Source: L. 2018: Entire part added, (SB 18-141), ch. 290, p. 1787, § 1, effective August 8.
CO Code § 39-22-5102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 51 - Donate to a Colorado Nonprofit Fund Voluntary Contribution|§ 39-22-5102. Voluntary Contribution Designation - Procedure - Effective Date

     The executive director shall ensure that the Colorado state individual income tax return form contains a line for the donate to a Colorado nonprofit fund in the first income tax year:   In which the department has received, on or before August 15, sufficient funds to implement this part 51 from gifts, grants, and donations, pursuant to section 39-22-5105;    That begins on or after January 1, 2019; and    That begins after the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line on the income tax return form has become available and the donate to a Colorado nonprofit fund, created in section 39-22-5104, is next in the queue established pursuant to section 39-22-1001 (8).       The executive director shall ensure that the line for the donate to a Colorado nonprofit fund appears on the form in each tax year after the year it is added pursuant to subsection (1)(a) of this section. The line must allow each individual taxpayer to designate the amount of the contribution, if any, and the name and such identifying information as the department of revenue may require of a single charitable organization from the list of eligible charitable organizations provided under section 39-22-5103 to receive the contribution.       If a line on the individual income tax return form becomes available before the requirements of subsection (1)(a) of this section are met and the donate to a Colorado nonprofit fund is next in the queue established pursuant to section 39-22-1001 (8), the executive director shall file the written certification as specified in section 39-22-1001 (8) and shall ensure that the line on the form is reserved for the donate to a Colorado nonprofit fund until the requirements of subsection (1)(a) of this section are met. Notwithstanding any other provision of law, the executive director shall not use the line for another fund from the queue.    The executive director shall notify the secretary of state when he or she files the written certification that a line has become available for the donate to a Colorado nonprofit fund under this section.     History. Source: L. 2018: Entire part added,(SB 18-141), ch. 290, p. 1788, § 1, effective August 8.    Editor's note:   Pursuant to section 39-22-1001 (8)(b) , the department of revenue advised the revisor of statutes on November 1, 2019, that the voluntary contribution for the donate to a Colorado nonprofit fund was added to the 2019 individual income tax return form.
CO Code § 39-22-5103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 51 - Donate to a Colorado Nonprofit Fund Voluntary Contribution|§ 39-22-5103. List of Eligible Charitable Organizations

     On or before September 1, 2019, and on or before September 1 of each year thereafter, the secretary of state shall provide to the department of revenue a list of all eligible charitable organizations. To be eligible, a charitable organization must:   Have been registered with the secretary of state under the “Colorado Charitable Solicitations Act”, article 16 of title 6, for at least five years as of the date the list is generated;    Be in good standing with the secretary of state under the “Colorado Charitable Solicitations Act”, article 16 of title 6, as of the date the list is generated; and    Be a nonprofit organization that is exempt from taxation under section 501 (c)(3) of the federal “Internal Revenue Code of 1986”, as amended.       A registered charitable organization may file a written request with the secretary of state, on a form prescribed by the secretary of state, to exclude itself from the list provided to the department of revenue under subsection (1)(a) of this section. The secretary of state shall not include in the list the name or information of any charitable organization that files such a request.    The secretary of state shall provide the list of eligible charitable organizations to the department of revenue in a digital format.       The department of revenue shall make the list of eligible charitable organizations available to the public for each income tax year. The department may make the list available in a digital format or a paper format or both. The list must include, for each charitable organization, all identifying information that the department requires for a taxpayer to designate the organization to receive a donation through the donate to a Colorado nonprofit fund voluntary contribution line established in section 39-22-5102.    A taxpayer may designate one charity from the list made available by the department of revenue for the tax year for which the taxpayer is filing a return using the donate to a Colorado nonprofit fund voluntary contribution line created in section 39-22-5102. If a taxpayer designates an organization that is not eligible under this section, or if the department of revenue cannot determine which charitable organization a taxpayer has designated, the contribution is void.     History. Source: L. 2018: Entire part added, (SB 18-141), ch. 290, p. 1789, § 1, effective August 8.
CO Code § 39-22-5104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 51 - Donate to a Colorado Nonprofit Fund Voluntary Contribution|§ 39-22-5104. Contributions Credited to the Donate to a Colorado Nonprofit Fund - Creation - Appropriation - Distribution

  There is hereby created in the state treasury the donate to a Colorado nonprofit fund, referred to in this section as the “fund”. The fund consists of money credited to the fund pursuant to this part 51 and any other money that the general assembly may appropriate or transfer to the fund. The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.    The department of revenue shall determine annually the total amount designated to the fund and the total amounts designated to each individual eligible charitable organization pursuant to section 39-22-5102, and shall report those amounts to the state treasurer and to the general assembly. The state treasurer shall credit to the fund the total amount designated to the fund.    The general assembly shall appropriate annually from the fund to the department of revenue, the secretary of state, and the state treasurer its actual, reasonable costs of implementing this part 51. After the appropriations to the department of revenue, the secretary of state, and the state treasurer are deducted, the state treasurer shall distribute the remaining funds to the eligible charitable organizations as designated by taxpayers after a reduction proportionate to the amount deducted from the fund for the administration of the fund.    The department is not liable to a taxpayer or to an eligible charitable organization for any error in distributing a contribution under this part 51.     History. Source: L. 2018: Entire part added, (SB 18-141), ch. 290, p. 1790, § 1, effective August 8.
CO Code § 39-22-5105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 51 - Donate to a Colorado Nonprofit Fund Voluntary Contribution|§ 39-22-5105. Initial Funding

 The department of revenue may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of implementing the donate to a Colorado nonprofit fund, including but not limited to creating information systems and procedures necessary to collect and distribute designated contributions. The department shall transmit all money received through gifts, grants, or donations to the state treasurer, who shall credit the money to the donate to a Colorado nonprofit fund created in section 39-22-5104 (1) .   History. Source: L. 2018: Entire part added, (SB 18-141), ch. 290, p. 1791, § 1, effective August 8. L. 2021: Entire section amended, (SB 21-266), ch. 423, p. 2806, § 39, effective July 2.
CO Code § 39-22-5201 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 52 - Colorado Affordable Health Care Coverage Easy Enrollment Program|§ 39-22-5201. Definitions

 As used in this part 52, unless the context otherwise requires:    “Advisory committee” means the affordable health care coverage easy enrollment advisory committee created in section 10-22-113.    “Department” means the department of revenue.    “Exchange” means the Colorado health benefit exchange created in article 22 of title 10.    “Health-care coverage affordability program” means:   A medical assistance program under the “Colorado Medical Assistance Act”, articles 4, 5, and 6 of title 25.5;    The “Children's Basic Health Plan Act”, article 8 of title 25.5; or    A health benefit plan, as defined in section 10-22-103 (6), offered through the exchange for which premium tax credits or cost-sharing reductions are available.        History. Source: L. 2020: Entire part added, (HB 20-1236), ch. 236, p. 1148, § 5, effective September 14.
CO Code § 39-22-5202 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 52 - Colorado Affordable Health Care Coverage Easy Enrollment Program|§ 39-22-5202. Uninsured Designation - Required Forms - Rules

  For income tax years commencing on or after January 1, 2021:   The Colorado state individual income tax form must allow tax filers to:   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    Identify uninsured household members and provide other information determined necessary by the advisory committee pursuant to section (3)(a) to facilitate the Colorado affordable health care coverage easy enrollment program created in section 10-22-113;       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.       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).    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.     History. Source: L. 2020: Entire part added, (HB 20-1236), ch. 236, p. 1148, § 5, effective September 14.
CO Code § 39-26-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-101. Short Title

 This article shall be known and may be cited as the “Emergency Retail Sales Tax Act of 1935”.   History. Source: L. 35: P. 1000, § 1. CSA: C. 144, § 1. L. 37: P. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1. History. Source: L. 35: P. 1000, § 1. CSA: C. 144, § 1. L. 37: P. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1.    ANNOTATION   Law reviews. For article, “Colorado Sales and Use Tax Consequences in Sales of Businesses”, see 11 Colo. Law. 679 (1982).   Article does not violate due process requirements in that the tax is imposed without notice or hearing to the taxpayer. Sweeney Elec. Co. v. Poston, 110 Colo. 139 , 132 P.2d 443 (1942).   Taxes imposed by articles 20 to 28 of this title are excise levies. Sweeney Elec. Co. v. Poston, 110 Colo. 139 , 132 P.2d 443 (1942).   Article is intended to impose tax upon that which is consumed and used and exempts only that which is sold for resale. Carpenter v. Carman Distrib. Co., 111 Colo. 566 , 144 P.2d 770 (1943); Palmer v. Perkins, 119 Colo. 533 , 205 P.2d 785 (1949).   Vendor not having a retail sales tax license is presumptively a user or consumer. This presumption, however, is a rebuttable one, and a vendor who would escape the tax has the burden of showing, be it before the department or in court, that the sales in fact are not subject to the retail sales tax. Pluss v. Dept. of Rev., 173 Colo. 86 , 476 P.2d 253 (1970).
CO Code § 39-26-102.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-102.5. Change of References From “Internal Revenue Code of 1954” to “Internal Revenue Code of 1986”

 The change of references in this article from the “Internal Revenue Code of 1954” to the “Internal Revenue Code of 1986” shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced in the same manner as if such references had not been changed.   History. Source: L. 88: Entire section added, p. 1327, § 5, effective April 6.
CO Code § 39-26-105.2 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-105.2. Remittance of Tax - Gis - Vendor Held Harmless - Requirements of Gis Database - Rules - Definition

  As used in this section, “GIS database” means the geographic information system database that the department of revenue owns and maintains, that meets the defined scope of work set forth in the request for solicitation, and is provided to vendors to determine the jurisdictions to which tax is owed and to calculate appropriate sales and use tax rates for individual addresses.    The department of revenue shall immediately notify vendors when the GIS database is online, tested, and verified by the department of revenue to be operational, supported, and available for use. Notification to vendors may be provided in any way that the department deems appropriate and must be accomplished within existing resources.    Any vendor that collects and remits sales tax to the department of revenue as provided by law may use the GIS database. Any vendor that directly uses the data contained in the GIS database, or uses data from a third-party database that is verified to use the most recent information provided by the GIS database, to determine the jurisdictions to which tax is owed is held harmless for any tax, charge, or fee liability to any taxing jurisdiction that otherwise would be due solely as a result of an error or omission in the GIS database data.    The department of revenue shall ensure that the GIS database data is at least ninety-five percent accurate based on a statistically valid sample of addresses from the database, or based on another acceptable method of proving accuracy.    The executive director of the department of revenue shall promulgate rules for the administration of this section. Such rules must be promulgated in accordance with article 4 of title 24.     History. Source: L. 2020: Entire section added, (HB 20-1023), ch. 22, p. 80, § 1, effective March 11.
CO Code § 39-26-105.4 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-105.4. Remittance of Tax - Determination of Address - Dealer Held Harmless

  Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that does not meet the requirements of section 42-6-139, C.R.S., was provided by the purchaser for purposes of calculating the amounts of tax either due on the sale and purchase of such vehicle pursuant to this part 1 or section 29-2-106, C.R.S., if the dealer:   Informs the purchaser of a motor vehicle of the key requirements of motor vehicle titling and registration as specified in sections 42-3-103 (4)(a), 42-6-134, 42-6-139, and 42-6-140, C.R.S.; and    Obtains an affidavit signed by the purchaser stating that the purchaser's address is true and correct.        History. Source: L. 2009: Entire section added, (HB 09-1230), ch. 232, p. 1066, § 1, effective August 5.
CO Code § 39-26-105.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-105.5. Remittance of Sales Taxes - Electronic Funds Transfers

 As specified in section 39-22-119.5 , a vendor whose liability for state sales tax only for the previous calendar year was more than seventy-five thousand dollars shall use electronic funds transfers to remit all state and local sales taxes required to be remitted to the executive director of the department of revenue.   History. Source: L. 2001: Entire section added, p. 510, § 1, effective August 8. L. 2017: Entire section amended,(HB 17-1136), ch. 76, p. 237, § 2, effective March 23. L. 2019: Entire section amended,(SB 19-024), ch. 31, p. 99, § 3, effective August 2; Entire section amended,(HB 19-1256), ch. 395, p. 3515, § 4, effective August 2.    Cross references:   For the legislative declaration in SB 19-024, see section 1 of chapter 31, Session Laws of Colorado 2019.
CO Code § 39-26-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-107. Rules and Regulations

 To provide uniform methods of adding the tax, or the average equivalent thereof, to the selling price, it is the duty of the executive director of the department of revenue to formulate and promulgate after hearing appropriate rules and regulations to effectuate the purpose of sections 39-26-105 to 39-26-113 .   History. Source: L. 35: P. 1007, § 5. CSA: C. 144, § 7. L. 37: P. 1083, § 1. CRS 53: § 138-6-7. C.R.S. 1963: § 138-5-7. History. Source: L. 35: P. 1007, § 5. CSA: C. 144, § 7. L. 37: P. 1083, § 1. CRS 53: § 138-6-7. C.R.S. 1963: § 138-5-7.    ANNOTATION   Director of revenue is vested with full authority to change a tax regulation designating the status of painting and electrical contractors so as to meet the requirements of this article wherein so doing he not violate any plain provision of this article. Craftsman Painters & Decorators, Inc. v. Carpenter, 111 Colo. 1 , 137 P.2d 414 (1942).