reglab/housing_qa huggingface dataset:
CO Code § 39-22-702 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 7 - Colorado Nongame Conservation and Wildlife Restoration Voluntary Contribution|§ 39-22-702. Voluntary Contribution Designation - Procedure

 For income tax years commencing on or after January 1, 2017, but prior to January 1, 2022, the executive director shall ensure that each Colorado state individual income tax return form contains a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado nongame conservation and wildlife restoration cash fund created in section 33-1-125 .   History. Source: L. 77: Entire part added, p. 1808, § 1, effective January 1, 1978. L. 79: (1) amended, p. 1459, § 1, effective June 21. L. 83: Entire section amended, p. 1528, § 1, effective April 21. L. 84: Entire section R&RE, p. 1019, § 2, effective April 5. L. 90: Entire section amended, p. 1738, § 1, effective April 3. L. 2006: Entire section amended, p. 1155, § 1, effective August 7. L. 2009: Entire section amended, (HB 09-1294), ch. 171, p. 770, § 1, effective April 22. L. 2012: Entire section amended, (HB 12-1050), ch. 20, p. 54, § 1, effective August 8. L. 2017: Entire part amended, (HB 17-1250), ch. 362, p. 1894, § 1, effective August 9.
CO Code § 39-22-703 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 7 - Colorado Nongame Conservation and Wildlife Restoration Voluntary Contribution|§ 39-22-703. Contributions Credited to Colorado Nongame Conservation and Wildlife Restoration Cash Fund - Administration - Transfer

  The department of revenue shall determine annually the total amount of voluntary contributions designated pursuant to section 39-22-702 and shall report the amount to the state treasurer, who shall credit that amount to the Colorado nongame conservation and wildlife restoration cash fund created in section 33-1-125. The general assembly shall appropriate annually from the Colorado nongame conservation and wildlife restoration cash fund to the department of revenue its costs of administering the moneys designated as contributions to the fund. After subtracting the appropriation to the department, all designated moneys in the fund are hereby continuously appropriated for the purposes of this part 7 and section 33-1-125. At the end of each fiscal year, the state treasurer shall transfer all designated moneys in the fund and all interest earned through the investment of fund moneys, after subtracting the appropriation to the department of revenue, as specified in section 33-1-125.    Repealed.     History. Source: L. 77: Entire part added, p. 1808, § 1, effective January 1, 1978. L. 79: Entire section amended, p. 1459, § 2, effective June 21. L. 85: (2) amended, p. 1277, § 1, effective June 2. L. 90: (1), IP(2), and (2)(a) amended, p. 1738, § 2, effective April 3. L. 92: (2)(c) repealed, p. 1068, § 3, effective March 16. L. 94: (1) amended, p. 1735, § 3, effective January 1, 1995. L. 2002: (2)(a) amended, p. 863, § 7, effective August 7. L. 2004: (1) amended, p. 1210, § 93, effective August 4. L. 2017: Entire part amended,(HB 17-1250), ch. 362, p. 1894, § 1, effective August 9.    Editor's note:   Subsection (2)(b) provided for the repeal of subsection (2), effective January 1, 2019. (See L. 2017, p. 1894 .)
CO Code § 39-22-704 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 7 - Colorado Nongame Conservation and Wildlife Restoration Voluntary Contribution|§ 39-22-704. Repeal of Part

 This part 7 is repealed, effective January 1, 2023, unless the voluntary contribution to the Colorado nongame conservation and wildlife restoration cash fund created in section 33-1-125 is continued or reestablished by the general assembly acting by bill prior to said date.   History. Source: L. 77: Entire part added, p. 1808, § 1, effective January 1, 1978. L. 83: Entire section amended, p. 1528, § 2, effective April 21. L. 84: Entire section amended, p. 1020, § 3, effective April 5. L. 87: Entire section amended, p. 1459, § 1, effective May 8. L. 90: Entire section amended, p. 1739, § 3, effective April 3. L. 95: Entire section amended, p. 122, § 1, effective March 31. L. 2006: Entire section amended, p.1155, § 2, effective August 7. L. 2009: Entire section amended, (HB 09-1294), ch. 171, p. 770, § 2, effective April 22. L. 2012: Entire section amended, (HB 12-1050), ch. 20, p. 54, § 2, effective August 8. L. 2017: Entire part amended, (HB 17-1250), ch. 362, p. 1895, § 1, effective August 9.
CO Code § 39-22-801 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 8 - Domestic Abuse Program Voluntary Contribution|§ 39-22-801. Voluntary Contribution Designation - Procedure

 For income tax years commencing on or after January 1, 2010, 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 taxpayer wishes to make to the Colorado domestic abuse program fund created in section 39-22-802 .   History. Source: L. 2000: Entire part RC&RE, p. 1013, § 7, effective July 1; entire part RC&RE, p. 1866, § 91, effective August 2. L. 2006: Entire section amended, p.1157, § 1, effective August 7. L. 2010: Entire section amended, (SB 10-172), ch. 186, p. 671, § 1, effective August 11. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1168, § 2, effective September 14.
CO Code § 39-22-802 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 8 - Domestic Abuse Program Voluntary Contribution|§ 39-22-802. Contributions Credited to Colorado Domestic Abuse Program Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-801 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the Colorado domestic abuse program fund, a cash fund hereby established in the state treasury. The controller, upon presentation of vouchers properly drawn and signed by the executive director of the department of human services, pursuant to section 26-7.5-105, C.R.S., shall issue warrants drawn on the Colorado domestic abuse program fund. All moneys in the Colorado domestic abuse program fund at the end of a fiscal year, after appropriations made pursuant to subsection (3) of this section, shall remain in the fund to be used for the purposes set forth in article 7.5 of title 26, C.R.S., and shall not revert to the general fund. Any interest earned on moneys in the fund shall remain in the fund to be used for the purposes of article 7.5 of title 26, C.R.S.    The executive director of the department of human services shall sign vouchers to draw on the Colorado domestic abuse program fund exclusively for the purpose of exercising his authority under section 26-7.5-104, C.R.S.    The general assembly shall appropriate annually from the Colorado domestic abuse program fund:   To the department of human services such amount as is necessary for carrying out the purposes set forth in article 7.5 of title 26, C.R.S., including the department's administrative costs in connection therewith;    To the department of revenue its costs of administering the income tax refunds designated as contributions to the fund.       Notwithstanding any provision of subsection (1) of this section to the contrary, on June 30, 2011, the state treasurer shall deduct two hundred thousand dollars from the Colorado domestic abuse program fund and transfer such sum to the general fund. The transfer required by this subsection (4) shall be from moneys deposited in the Colorado domestic abuse program fund that were generated from fees collected pursuant to sections 13-32-101 (1)(a) and (1)(b) and 14-2-106 (1)(a), C.R.S., and such transfer shall not include any moneys that were voluntary contributions received pursuant to section 39-22-801.     History. Source: L. 2000: Entire part RC&RE, p. 1013, § 7, effective July 1; entire part RC&RE, p. 1866, § 91, effective August 2. L. 2002: (1) amended, p. 863, § 8, effective August 7. L. 2011: (4) added, (SB 11-164), ch. 33, p. 94, § 8, effective March 18.
CO Code § 39-22-803 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 8 - Domestic Abuse Program Voluntary Contribution|§ 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) .   History. Source: L. 2000: Entire part RC&RE, p. 1013, § 7, effective July 1; entire part RC&RE, p. 1866, § 91, effective August 2. L. 2006: Entire section amended, p. 1157, § 2, effective August 7. L. 2010: Entire section amended,(SB 10-172), ch. 186, p. 671, § 2, effective August 11. L. 2020: Entire section amended,(SB 20-208), ch. 243, p. 1168, § 3, effective September 14.    Editor's note:   The revisor of statutes received the written certification referred to in this section on November 1, 2020.
CO Code § 39-22-1301 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 13 - Homeless Prevention Activities Program Fund - Voluntary Contribution|§ 39-22-1301. Voluntary Contribution Designation - Procedure

 For income tax years commencing on or after January 1, 1989, each Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, he wishes to make to the homeless prevention activities program fund.   History. Source: L. 89: Entire part added, p. 1228, § 2, effective July 1. L. 91: Entire section amended, p. 1947, § 5, effective April 17. L. 94: Entire section amended, p. 726, § 1, effective April 19.
CO Code § 39-22-1302 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 13 - Homeless Prevention Activities Program Fund - Voluntary Contribution|§ 39-22-1302. Contributions Credited to Homeless Prevention Activities Program Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-1301 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the homeless prevention activities program fund, a cash fund hereby established in the state treasury. All moneys in the homeless prevention activities program fund at the end of a fiscal year, after appropriations made pursuant to subsection (3) of this section, are designated for the purposes set forth in article 7.8 of title 26, C.R.S., and shall not revert to the general fund. Any interest earned on moneys in the fund shall remain in the fund to be used for the purposes of article 7.8 of title 26, C.R.S. At the end of each fiscal year, the state treasurer shall transfer all designated moneys in the fund and all interest earned through the investment of fund moneys to the division of housing within the department of local affairs created in section 24-32-704, C.R.S., for distribution as directed by the advisory committee pursuant to article 7.8 of title 26, C.R.S.    (Deleted by amendment,L. 91, p. 1947, § 6, effective April 17, 1991.)    The general assembly shall appropriate annually from the homeless prevention activities program fund:   (Deleted by amendment,L. 91, p. 1947, § 6, effective April 17, 1991.)    To the department of revenue its costs of administering the income tax refunds designated as contributions to the fund.    Repealed.       The amount of administrative and indirect costs assessed under this section shall be based on the number of FTE allocated by each department referenced in this section for the administration of this part 13, expressed as a percentage of the total FTE of that department. In no case shall the administrative and indirect costs assessed exceed this percentage.    The division of housing within the department of local affairs created in section 24-32-704, C.R.S., is authorized to spend up to five percent of all voluntary contributions to the homeless prevention activities program fund or fifteen thousand dollars, whichever is greater, for costs incurred in administering such program.     History. Source: L. 89: Entire part added, p. 1228, § 2, effective July 1. L. 91: Entire section amended, p. 1947, § 6, effective April 17. L. 92: (3)(c) repealed, p. 1068, § 6, effective March 16; (5) added, p. 2145, § 3, effective March 25. L. 2002: (1) amended, p. 864, § 9, effective August 7. L. 2012: (1) and (5) amended, (SB 12-158), ch. 151, p. 545, § 7, effective May 3.
CO Code § 39-22-1801 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 18 - Special Olympics Colorado Voluntary Contribution|§ 39-22-1801. Legislative Declaration

 The general assembly hereby finds, determines, and declares that Special Olympics Colorado provides children and adults with developmental disabilities with a unique opportunity to build confidence and social skills through athletic competition. The general assembly recognizes that Special Olympics Colorado benefits all Coloradans by helping children and adults with developmental disabilities successfully integrate into society and become useful and productive citizens. The general assembly further recognizes that citizens of Colorado would be willing to provide additional funds to the Special Olympics Colorado program if given the opportunity. Therefore, the general assembly has enacted this part 18 to provide funding to the Special Olympics Colorado program through voluntary contributions on state individual income tax returns.   History. Source: L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133, p. 440, § 1, effective August 7.
CO Code § 39-22-1802 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 18 - Special Olympics Colorado Voluntary Contribution|§ 39-22-1802. Voluntary Contribution Designation - Procedure - Effective Date

 For income tax years commencing on or after January 1, 2019, 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 taxpayer wishes to make to the Special Olympics Colorado fund created in section 39-22-1803 .   History. Source: L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133, p. 440, § 1, effective August 7. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1168, § 4, effective September 14.
CO Code § 39-22-1803 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 18 - Special Olympics Colorado Voluntary Contribution|§ 39-22-1803. Contributions Credited to the Special Olympics Colorado Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-1802 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the Special Olympics Colorado fund, which fund is hereby created in the state treasury. At the end of each fiscal year, the state treasurer shall transfer all designated moneys in the fund and all interest derived from the deposit and investment of such moneys to Special Olympics Colorado. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.    Special Olympics Colorado shall use moneys received pursuant to subsection (1) of this section only for equipment, training, competitions, and awards for participants in the Special Olympics Colorado program.     History. Source: L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133, p. 441, § 1, effective August 7.
CO Code § 39-22-1804 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 18 - Special Olympics Colorado Voluntary Contribution|§ 39-22-1804. Repeal of Part

 This part 18 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 Special Olympics Colorado 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) .   History. Source: L. 2013: Entire part RC&RE,(HB 13-1237), ch. 133, p. 441, § 1, effective August 7. L. 2020: Entire section amended,(SB 20-208), ch. 243, p. 1168, § 5, effective September 14.    Editor's note:   The revisor of statutes received the written certification referred to in this section on November 1, 2020.
CO Code § 39-22-1901 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 19 - Western Slope Military Veterans' Cemetery Voluntary Contribution|§ 39-22-1901. Legislative Declaration

 The general assembly hereby finds and declares that there is no veterans' cemetery to serve the military veterans who reside on the western slope of Colorado. The general assembly believes that the state owes a duty to all of its military veterans to assist in providing adequate burial facilities close to where surviving relatives of deceased military veterans reside. The general assembly further finds that the federal department of veterans affairs will reimburse the state for one hundred percent of the costs to establish, expand, or improve a state veterans' cemetery. The general assembly further recognizes that citizens of Colorado may be willing to provide additional funds for the operation and maintenance of such cemetery if given the opportunity. Therefore, the general assembly has enacted this part 19 to provide funding to the western slope military veterans' cemetery fund through voluntary contributions on state individual income tax returns.   History. Source: L. 99: Entire part added, p. 780, § 1, effective May 21.
CO Code § 39-22-1902 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 19 - Western Slope Military Veterans' Cemetery Voluntary Contribution|§ 39-22-1902. Voluntary Contribution Designation - Procedure

 For income tax years commencing on or after January 1, 2001, each Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, such individual wishes to make to the western slope military veterans' cemetery fund created in section 28-5-708 (1)(a), C.R.S. Such moneys credited to the fund shall be used for the operation and maintenance of a western slope military veterans' cemetery pursuant to section 28-5-708 , C.R.S.   History. Source: L. 99: Entire part added, p. 781, § 1, effective May 21. L. 2001: Entire section amended, p. 1150, § 3, effective June 5. L. 2002: Entire section amended, p. 362, § 25, effective July 1. L. 2004: Entire section amended, p. 1210, § 94, effective August 4.    Cross references:   For the legislative declaration contained in the 2002 act amending this section, see section 1 of chapter 121, Session Laws of Colorado 2002.
CO Code § 39-22-1903 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 19 - Western Slope Military Veterans' Cemetery Voluntary Contribution|§ 39-22-1903. Contributions Credited to the Fund - Appropriation

 The department of revenue shall determine annually the total amount designated pursuant to section 39-22-1902 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the western slope military veterans' cemetery fund created in section 28-5-708 (1)(a) , C.R.S.   History. Source: L. 99: Entire part added, p. 781, § 1, effective May 21. L. 2002: Entire section amended, p. 362, § 26, effective July 1; entire section amended, p. 865, § 11, effective August 7.    Editor's note:   Amendments to this section by House Bill 02-1333 and House Bill 02-1413 were harmonized.   Cross references:   For the legislative declaration contained in the 2002 act amending this section, see section 1 of chapter 121, Session Laws of Colorado 2002.
CO Code § 39-22-2101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 21 - Colorado Affordable Housing Tax Credit|§ 39-22-2101. Definitions

 As used in this part 21, unless the context otherwise requires:    “Allocation certificate” means a statement issued by the authority certifying that a given development qualifies for the credit and specifying the amount of the credit allowed.    “Authority” means the Colorado housing and finance authority created pursuant to section 29-4-704, C.R.S.    “Compliance period” means the period of fifteen years beginning with the first taxable year of the credit period.    “Credit” means the Colorado affordable housing tax credit allowed pursuant to section 39-22-2102.    “Credit period” means the period of six taxable years beginning with the taxable year in which a qualified development is placed in service. If a qualified development is comprised of more than one building, the development shall be deemed to be placed in service in the taxable year during which the last building of the qualified development is placed in service.    “Department” means the Colorado department of revenue.    “Federal tax credit” means the federal low-income housing tax credit provided by section 42 of the internal revenue code.    “Qualified allocation plan” means the qualified allocation plan adopted by the authority pursuant to section 42 (m) of the internal revenue code.    “Qualified basis” means the qualified basis of the development as determined pursuant to section 42 of the internal revenue code.    “Qualified development” means a “qualified low-income housing project”, as that term is defined in section 42 of the internal revenue code, that is located in Colorado and is determined by the authority to be eligible for a federal tax credit whether or not a federal tax credit is allocated with respect to said development.    “Qualified taxpayer” means an individual, a person, firm, corporation, or other entity that owns an interest, direct or indirect, in a qualified development and is subject to the taxes imposed by this article.     History. Source: L. 2000: Entire part added, p. 875, § 1, effective August 2. L. 2014: (5), (7), and (11) amended, (HB 14-1017), ch. 277, p. 1125, § 3, effective May 29. L. 2018: (4) amended, (SB 18-007), ch. 228, p. 1439, § 1, effective May 22.