reglab/housing_qa huggingface dataset:
CO Code § 39-22-504.6 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 5 - Special Rules|§ 39-22-504.6. Definitions

 As used in sections 39-22-504.5 to 39-22-504.7 , unless the context otherwise requires:    “Account administrator” means:   A state chartered bank, savings and loan association, credit union, or trust company authorized to act as a fiduciary and under the supervision of the financial institutions bureau of the United States department of commerce;    A national banking association, federal savings and loan association, or credit union authorized to act as a fiduciary in this state;    An insurance company; or    An employer if such employer maintains a self-insured health plan meeting the requirements of the federal “Employee Retirement Income Security Act of 1974”, as amended. (1.3) “Account holder” means an employee on whose behalf a medical savings account is established.       “Dependent child” means any person who is:   Under the age of twenty-one years;    Legally entitled to or the subject of a court order for the provision of proper or necessary subsistence, education, medical care, or any other care necessary for his or her health, guidance, or well-being and who is not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States; or    So mentally or physically incapacitated that he or she cannot provide for himself or herself.  (2.4) “Eligible medical expense” means any medical expense that is deductible for purposes of section 213 (d) of the internal revenue code.   (2.5) “Employee” means the individual for whose benefit a medical savings account is established.  (2.6) “Employer” means a person or entity employing one or more persons in this state, excluding the federal government.       “Medical savings account” means an account established to pay the eligible medical expenses of an account holder and his or her spouse and dependent children, if any. (3.5) “Qualified higher deductible health plan” means a health coverage policy, certificate, or contract that provides for the payment of covered benefits that exceed the deductible, which shall be at least one thousand five hundred dollars but no more than two thousand two hundred fifty dollars for individual coverage or at least three thousand dollars but no more than four thousand five hundred dollars for family coverage, and that is purchased by an employer for the benefit of an employee who makes deposits into a medical savings account.    (Deleted by amendment,L. 94, p. 2840, § 7, effective January 1, 1995.)     History. Source: L. 86: Entire section added, p. 1121, § 1, effective June 23. L. 88: (4) amended, p. 419, § 16, effective April 11. L. 89: (4) amended, p. 622, § 19, effective July 1. L. 94: Entire section amended, p. 2840, § 7, effective January 1, 1995. L. 2000: (3.5) amended, p. 172, § 2, effective January 1, 2001.    Cross references:   For the federal “Employee Retirement Income Security Act of 1974”, see 93 Pub.L. 406.
CO Code § 39-22-509 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 5 - Special Rules|§ 39-22-509. Mass Transit and Ridesharing Arrangements - Employer Deductions

  There shall be allowed to corporate employers a deduction from Colorado gross income, to the extent not previously deducted in arriving at Colorado gross income, equal to the employer's contribution to:     Free or partially subsidized ridesharing arrangements for employees, including, but not limited to, providing vehicles for such arrangements, cash incentives (not to exceed the value of such transportation) for participation in ridesharing arrangements, and the payment of all or part of the administrative cost incurred in organizing, establishing, or administering a ridesharing program. (a) (I) Free or partially subsidized ridesharing arrangements for employees, including, but not limited to, providing vehicles for such arrangements, cash incentives (not to exceed the value of such transportation) for participation in ridesharing arrangements, and the payment of all or part of the administrative cost incurred in organizing, establishing, or administering a ridesharing program.    For the purposes of this section, “ridesharing arrangement” means the vehicular transportation of passengers traveling together primarily to and from such passengers' places of business or work or traveling together on a regularly scheduled basis with a commonality of purposes if the vehicle used in such transportation is not operated for profit by an entity primarily engaged in the transportation business and if no charge is made therefor other than that reasonably calculated to recover the direct and indirect costs of the “ridesharing arrangement”, including, but not limited to, a reasonable incentive to maximize occupancy of the vehicle. However, nothing in this subparagraph (II) shall be construed as excluding from this definition an arrangement by an employer engaged in the transportation business who provides ridesharing arrangements for its employees. The term includes “ridesharing arrangements” commonly known as carpools and vanpools; except that this term does not include school transportation vehicles operated by elementary and secondary schools when they are operated for the transportation of children to or from school or on school-related events.       Free or partially subsidized mass transit tickets, tokens, passes, or fares for use by employees in going to and returning from their places of employment.         History. Source: L. 79: Entire section added, p. 1561, § 27, effective June 20. L. 80: IP(1) amended, p. 728, § 28, effective May 1. L. 87: IP(1) amended, p. 1448, § 21, effective June 22. L. 2004: (1)(a) amended, p. 905, § 30, effective May 21.    ANNOTATION   Law reviews. For comment, “When Apps Pollute: Regulating Transportation Network Companies to Maximize Environmental Benefits”, see 86 U. Colo. L. Rev. 1049 (2015).
CO Code § 39-22-510 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 5 - Special Rules|§ 39-22-510. State-Employed Chaplains - Designation of Rental Allowance

  In the case of a chaplain, “salary” means the amount of money or credit received as compensation for services rendered, exclusive of mileage, traveling allowances, and other sums received for actual and necessary expenses incurred in the performance of the state's business.    The state of Colorado, being a tax-exempt entity, designates a portion of the annual compensation of every chaplain who is employed full-time by this state, in the amount of four thousand two hundred dollars, as the payment of a rental allowance for the purpose of renting or providing a home for the chaplain and his family when such rent or home is not provided by the state.     History. Source: L. 79: Entire section added, p. 1457, § 1, effective July 1.
CO Code § 39-22-517 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 5 - Special Rules|§ 39-22-517. Tax Credit for Child Care Center Investments

  With respect to taxable years commencing on or after January 1, 1992, there shall be allowed to any person operating a child care center, family child care home, or foster care home licensed pursuant to the provisions of section 26-6-104, C.R.S., a credit against the tax imposed by this article in the amount of twenty percent of the taxpayer's annual investment in tangible personal property to be used in such child care center, family child care home, or foster care home. Such credit shall be in addition to any credit for which the taxpayer may be eligible pursuant to the provisions of section 39-22-507.5 or section 39-22-507.6.    With respect to taxable years commencing on or after July 1, 1992, there shall be allowed to any sole proprietorship, partnership, limited liability corporation, subchapter S corporation, or regular corporation which provides child care facilities which are incidental to their business and are licensed pursuant to section 26-6-104, C.R.S., for the use of its employees a credit against the tax imposed by this article in the amount of ten percent of the taxpayer's annual investment in tangible personal property to be used in such child care facilities. Such credit shall be in addition to any credit for which the taxpayer may be eligible pursuant to the provisions of section 39-22-507.5 or section 39-22-507.6.    The credit allowed by this section for any income tax year shall not exceed the taxpayer's actual tax liability for such taxable year. If the amount of the credit allowed by this section exceeds the taxpayer's actual tax liability for any income tax year in which the child care center investment credit is claimed, referred to in this subsection (3) 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 and shall be applied first to the earliest income tax years possible.     History. Source: L. 92: Entire section added, p. 2245, § 1, effective June 5. L. 96: (1) amended, p. 267, § 22, effective July 1.
CO Code § 39-22-520 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 5 - Special Rules|§ 39-22-520. Credit Against Tax - Investment in School-to-Career Program - Definitions

  The general assembly hereby recognizes that businesses and other aspects of the economy need trained, educated, and motivated workers. It is therefore the intent of the general assembly to encourage private investment in programs that integrate traditional education with on-the-job training. It is further the intent of the general assembly to foster and encourage cooperation among the private sector and the educational community in creating programs that will open doors of opportunity for students and enable them to develop the knowledge and skills that will empower them to become productive members of society.      For income tax years beginning on or after January 1, 1997, there shall be allowed to any person as a credit against the tax imposed by this article an amount equal to ten percent of the total qualified investment made in a qualified school-to-career program.    For purposes of this subsection (2):   “Qualified investment” means moneys directly expended for wages, workers' compensation insurance, unemployment insurance, and training expenses to employ a student to work or to allow a student to participate in an internship through a qualified school-to-career program.    “Qualified school-to-career program” means a program that integrates school curriculum with job training, that encourages placement of students in jobs or internships that will teach them new skills and improve their school performance, and that is approved by:   The board of education of the school district in which the program is operating;    The state board for community colleges and occupational education;    The private occupational school division created pursuant to section 23-64-105; or    The Colorado commission on higher education.             If the amount of the credit provided for pursuant to subsection (2) of this section exceeds the amount of income taxes due on the income of the taxpayer 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 shall not be allowed as a refund but may be carried forward as a credit against subsequent years' tax liability for a period not exceeding five years and shall be applied first to the earliest income tax years possible. Any amount of the credit that is not used during said period shall not be refundable to the taxpayer.      History. Source: L. 97: Entire section added, p. 1395, § 1, effective June 3. L. 2008: (2)(b)(II)(C) amended, p. 1482, § 27, effective May 28. L. 2017: (2)(b)(II)(C) amended, (HB 17-1239), ch. 261, p. 1207, § 19, effective August 9.
CO Code § 39-22-521 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 5 - Special Rules|§ 39-22-521. Credits Against Tax - Employer Expenses - Public Assistance Recipients

  With respect to taxable years commencing on or after January 1, 1998, there shall be allowed to an employer of any person receiving public assistance pursuant to the Colorado works program set forth in part 7 of article 2 of title 26, C.R.S., a credit, for not more than two years, against the tax imposed by this article in the amount of twenty percent of the employer's annual investment in any one or more of the following services that are incidental to the employer's business:   The provision of child care services or the payment of the costs associated with child care services for children of employees receiving public assistance;    The provision of health or dental insurance for employees receiving public assistance, which health or dental insurance coverage, if less than the coverage provided through medicaid, shall be supplemented by medicaid to provide full medicaid benefits to the employee;    The provision of job training or basic education of employees receiving public assistance;    The provision of programs for the transportation of public assistance employees to and from work.       The tax credit described in subsection (1) of this section shall be in addition to any other credits for which the employer may be eligible pursuant to the provisions of article 30 of this title.    The credit allowed by this section for any income tax year shall not exceed the employer's actual tax liability for such taxable year. If the amount of the credit allowed by this section exceeds the employer's actual tax liability for any income tax year in which the credit authorized in this section is claimed, such excess shall be a tax credit carryover to each of the three income tax years following the unused credit year and shall be applied first to the earliest income tax years possible.     History. Source: L. 97: Entire section added, p. 1245, § 52, effective July 1.
CO Code § 39-22-529 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 5 - Special Rules|§ 39-22-529. Business Expense Deduction - Labor Services - Unauthorized Alien - Definitions

  As used in this section, unless the context otherwise requires:   “Labor services” means the physical performance of services in this state.    “Unauthorized alien” shall have the same meaning as set forth in 8 U.S.C. sec. 1324a (h)(3), as amended.       On or after January 1, 2008, no wages or remuneration for labor services paid to an unauthorized alien of six hundred dollars or more in a year shall be claimed as a deductible business expense for state income tax purposes by a taxpayer who, at the time the taxpayer hired the unauthorized alien, knew of the unauthorized status of the alien. The provisions of this subsection (2) shall apply regardless of whether an internal revenue service form 1099-MISC is issued in conjunction with the wages or remuneration.    This section shall not apply to:   Any business domiciled in the state that is exempt from compliance with federal employment verification procedures under federal law that makes the employment of unauthorized aliens unlawful;    Any individual hired by the taxpayer before December 31, 2006;    Any taxpayer where the individual being paid is not directly compensated or employed by the taxpayer; or    Wages or remuneration paid for labor services to any individual who holds and presents to the taxpayer a valid license or identification card issued by the department of revenue.       The executive director is authorized to prescribe forms and promulgate rules that are necessary to administer this section.     History. Source: Referred 2006: Entire section added, L. 2006, 1st Ex. Sess., p. 2, § 3, effective December 31.    Editor's note:   This section was enacted by House Bill 06S-1020 at the first extraordinary session of the sixty-fifth general assembly. That bill contained a referendum clause and was approved by a vote of the registered electors of the state of Colorado on November 7, 2006. This section was effective upon proclamation of the governor, December 31, 2006. The vote count for the measure was as follows:   FOR: 744,475   AGAINST: 722,651   ANNOTATION   Law reviews. For article, “2006 Immigration Legislation in Colorado”, see 35 Colo. Law. 79 (Oct. 2006).
CO Code § 39-22-535 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 5 - Special Rules|§ 39-22-535. Credit for Purchase of Uniquely Valuable Motor Vehicle Registration Numbers

  For tax years commencing on or after January 1, 2013, a person who buys a registration number under section 24-30-2206 is allowed a credit against the income taxes imposed by this article 22 for twenty percent of the portion of the purchase price that the Colorado disability funding committee, created in section 24-30-2203, certifies exceeds the registration number's fair market value. This is the value the Colorado disability funding committee expects from the sale of the registration number, not the cost of registering the vehicle.    If the credit allowed by this section exceeds the tax otherwise due, the taxpayer may carry it forward for up to five years but shall claim it on the earliest possible subsequent tax return.     History. Source: L. 2013: Entire section added, (SB 13-170), ch. 254, p. 1347, § 4, effective May 23. L. 2019: (1) amended, (SB 19-241), ch. 390, p. 3477, § 56, effective August 2.
CO Code § 39-22-537.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 5 - Special Rules|§ 39-22-537.5. Credit for Personal Property Taxes Paid - Legislative Declaration - Definitions - Repeal

  The general assembly declares that the purpose of the tax expenditure in this section is to minimize the negative impact of the business personal property tax on businesses.    As used in this section, unless the context otherwise requires:   “Property tax” means the ad valorem tax imposed pursuant to section 3 of article X of the state constitution but does not include public utilities assessed pursuant to section 39-4-102, and does not include the graduated annual specific ownership tax imposed pursuant to section 6 of article X of the state constitution.    “Taxpayer” includes an organization exempt from federal taxation pursuant to section 501 (c) of the internal revenue code.         For income tax years commencing on or after January 1, 2019, a taxpayer is allowed a credit against the tax imposed by this article 22 equal to the property tax paid in Colorado during the income tax year on up to eighteen thousand dollars of the total actual value of the taxpayer's personal property.    A taxpayer may not claim a tax credit under this section for the payment of delinquent property taxes that were owed for a prior property tax year.    The amount of the credit under this section that exceeds the taxpayer's income taxes due is refunded to the taxpayer.       To claim a credit under this section, a taxpayer must submit to the department of revenue a copy of a property tax statement described in section 39-10-103 for all of the taxpayer's personal property for the property tax year for which the credit is claimed.      History. Source: L. 2017: Entire section added,(SB 17-267), ch. 267, p. 1469, § 26, effective May 30.    Cross references:   For the legislative declaration in SB 17-267, see section 1 of chapter 267, Session Laws of Colorado 2017.
CO Code § 39-22-602 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-602. Failure to Make Return - Director May Make

  If any person fails or refuses to make any return required by this article, the executive director may make such return for such person from such information as may be available, and any assessment based on such return made by the executive director shall be as good and sufficient as if such return had been made and filed by the person liable therefor.    If the executive director finds that any nonresident whose name and address were furnished by a county assessor pursuant to section 39-5-102 (3) has not made a return as required by this article, the executive director shall mail notice by first-class mail as set forth in section 39-21-105.5 to the nonresident setting a time within which the return shall be made and may thereafter proceed pursuant to subsection (1) of this section, as necessary.     History. Source: L. 64: R&RE, p. 783, § 1. C.R.S. 1963: § 138-1-66. L. 69: P. 1132, § 2. L. 96: (2) amended, p. 165, § 6, effective July 1. History. Source: L. 64: R&RE, p. 783, § 1. C.R.S. 1963: § 138-1-66. L. 69: P. 1132, § 2. L. 96: (2) amended, p. 165, § 6, effective July 1.    ANNOTATION   Applied in Callow v. Dept. of Rev., 197 Colo. 513 , 594 P.2d 1051 (1979).
CO Code § 39-22-603 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-603. Returns Not Made Under Oath

 Wherever in this article it is required that a return be made under oath, the signing of the return by the person therein required to make oath shall be sufficient compliance with the provisions of said sections if such return contains or is verified by a written declaration that it is made under the penalties of perjury in the second degree. Any individual who willfully makes and signs a return which he does not believe to be true and correct as to every material matter is guilty of perjury in the second degree.   History. Source: L. 64: R&RE, p. 784, § 1. C.R.S. 1963: § 138-1-67. L. 72: P. 571, § 58. History. Source: L. 64: R&RE, p. 784, § 1. C.R.S. 1963: § 138-1-67. L. 72: P. 571, § 58.    Cross references:   For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501 .
CO Code § 39-22-603.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-603.5. Frivolous Returns

  As used in this part 6, unless the context otherwise requires, “frivolous return” means a return filed by any person that purports to be a return of the tax imposed by this article but that:   Does not contain information on which the substantial correctness of the return may be judged; or    Contains information that on its face indicates that the return is substantially incorrect; and    The conduct described in either paragraph (a) or (b) of this subsection (1) is due to either:   A position that is frivolous; or    A desire, which appears on the purported return, to delay or impede the administration of state income tax laws.            If any person files a frivolous return, the executive director may calculate the person's Colorado taxable income and make an assessment based on such information as is available at the time the return is filed.    If the tax calculated by the executive director is greater than the amount theretofore assessed or paid, a notice of deficiency shall be mailed to the taxpayer by first-class mail as set forth in section 39-21-105.5.         History. Source: L. 2002: Entire section added, p. 530, § 2, effective August 7.
CO Code § 39-22-607 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 6 - Procedure and Administration|§ 39-22-607. Estimated Tax Deposited With Treasurer

 All moneys remitted as payments of estimated tax shall be deposited daily with the state treasurer and shall be allocated in accordance with the provisions of section 39-22-623 .   History. Source: L. 64: R&RE, p. 794, § 1. C.R.S. 1963: § 138-1-71. History. Source: L. 64: R&RE, p. 794, § 1. C.R.S. 1963: § 138-1-71.