reglab/housing_qa huggingface dataset:
CO Code § 39-30-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-101. Short Title

 This article shall be known and may be cited as the “Urban and Rural Enterprise Zone Act”.   History. Source: L. 86: Entire article added, p. 1139, § 1, effective July 1.
CO Code § 39-30-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-102. Legislative Declaration

  The general assembly hereby finds and declares:   That the health, safety, and welfare of the people of this state are dependent upon the continued encouragement, development, and expansion of opportunities for employment in the private sector in this state;    That there currently exist in this state both rural and urban areas which require new employment opportunities to overcome conditions of unemployment, underemployment, net out-migration of the population, chronic economic distress, deterioration of main street business districts, or sudden and severe economic dislocations and that such conditions may well exist, from time to time, in other areas of the state; and    That some rural counties in this state continue to have difficulty in promoting economic growth despite the existence of enterprise zones and their associated tax credits.       It is, therefore, declared to be the policy of the state, in order to provide incentives for private enterprise to expand and for new businesses to locate in such economically depressed areas and to provide more job opportunities for residents of such areas, to establish a pilot program for tax incentives and other assistance for enterprises in designated areas to be known as enterprise zones.      It is the intent of the general assembly that state agencies, including but not limited to the division of local government in the department of local affairs, the department of labor and employment, the department of revenue, the state board for community colleges and occupational education in the department of higher education, and the Colorado office of economic development created in the office of the governor, place special emphasis on providing assistance to designated enterprise zones.    It is further declared to be the intent of the general assembly that areas so designated also be eligible to apply for designation under federal enterprise zone legislation that may be enacted.         History. Source: L. 86: Entire article added, p. 1139, § 1, effective July 1. L. 97: (3)(a) amended, p. 527, § 11, effective July 1. L. 2002: (1)(c) added, p. 1103, § 1, effective August 7. L. 2008: (3)(a) amended, p. 216, § 1, effective March 26.
CO Code § 39-30-105.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-105.5. Credit Against Colorado Income Taxes Based on Expenditures for Research and Experimental Activities

  Any taxpayer who makes expenditures in research and experimental activities, as defined in section 174 of the federal “Internal Revenue Code of 1986”, as amended, which activities are conducted in an enterprise zone for the purpose of carrying out a trade or business, shall be allowed a credit against the income tax imposed by article 22 of this title as follows:   For income tax years commencing on or after January 1, 1989, an amount equal to three percent of the amount by which the amount expended for research and experimental activities in the enterprise zone in the income tax year of the taxpayer exceeds the taxpayer's average of the total actual expenditures for such purposes made in the same area as that which comprises the enterprise zone in the next preceding two income tax years.    Repealed.       Except as provided in section 24-46-104.3, in any one tax year, the amount of such credit allowable for deduction from the taxpayer's tax liability shall be the total of:   Twenty-five percent of the total amount of such credit, with the balance carrying forward to the next tax year; and    Any applicable carryforward amount, which amount shall be twenty-five percent of the original amount of such credit. The amount by which the credit allowed by subsection (1) of this section in any one taxable year exceeds the credit allowed to be deducted pursuant to paragraph (a) of this subsection (2) may be carried forward until the total amount of the credit is used.       As used in this section, the term “expenditures in research and experimental activities” means expenditures made for such purposes, other than expenditures of moneys made available to the taxpayer pursuant to federal or state law, which are paid as expenses under the provisions of the federal “Internal Revenue Code of 1986”, as amended.     History. Source: L. 88: Entire section added, p. 1349, § 1, effective July 1. L. 89: (1)(a) amended and (1)(b) repealed, pp. 1522, 1523, §§ 7, 11, effective June 7. L. 2017: IP(2) amended, (HB 17-1356), ch. 237, p. 974, § 5, effective May 24.
CO Code § 39-30-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-107. Zoning Regulations and Labor Agreements Not Affected

 Nothing in this article shall affect any zoning measure or labor-management agreement in effect when an enterprise zone is established or adopted or entered into after the establishment.   History. Source: L. 86: Entire article added, p. 1142, § 1, effective July 1.
CO Code § 39-30-107.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-107.5. Taxable Property Valuations - Sales Taxes - Incentives - Definitions

     Notwithstanding any law to the contrary, any special district, county, municipality, or city and county within an enterprise zone may negotiate with any taxpayer who qualifies for a credit pursuant to section 39-30-105.1 for an incentive payment or credit equal to not more than the amount of the taxes levied upon the taxable property of the taxpayer; but in no instance shall any such negotiation result in such an incentive payment or credit which is greater than the difference between the current property tax liability and the tax liability for the same property for the year preceding the year in which the enterprise zone was approved.    A special district shall not enter into an agreement pursuant to the provisions of this subsection (1) unless, prior to or simultaneous with the execution of the agreement, the taxpayer also enters into an agreement with a municipality or county pursuant to this section.       Notwithstanding any law to the contrary, any county, municipality, or city and county within an enterprise zone may negotiate with any taxpayer who qualifies for a credit pursuant to section 39-30-105.1 a refund of the sales taxes levied by such county, municipality, or city and county for the purchase of equipment, machinery, machine tools, or supplies used in the taxpayer's business in the enterprise zone.    As used in this section, unless the context otherwise requires:      Repealed.    “Special district” means a special district as defined in section 32-1-103 (20), C.R.S.        History. Source: L. 87: Entire section added, p. 1472, § 4, effective May 28. L. 92: Entire section amended, p. 2220, § 4, effective May 29. L. 94: (1) amended, p. 2834, § 5, effective January 1, 1995. L. 95: Entire section amended, p. 1213, § 2, effective May 31. L. 2005: (1) amended and (3)(c) added, pp. 107, 108, §§ 2, 3, effective August 8. L. 2007: IP(3), (3)(a), and (3)(b) amended, p. 352, § 10, effective August 3. L. 2014: (1)(a) and (2) amended and (3)(a) and (3)(b) repealed, (HB 14-1363), ch. 302, p. 1275, § 44, effective May 31. L. 2020: (1)(a) and (2) amended, (HB 20-1166), ch. 103, p. 398, § 8, effective April 1.
CO Code § 39-30-107.6 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-107.6. Parallel Credits and Refunds - Insurance Premium Taxes

  Any taxpayer who is subject to the tax on insurance premiums established by sections 10-3-209, 10-5-111, and 10-6-128, C.R.S., and who is therefore exempt from the payment of income tax and who is otherwise eligible to claim a credit or refund pursuant to this article may claim such credit or refund against such insurance premium tax to the same extent as the taxpayer would have been able to claim such credit or refund against income tax.    For purposes of administering this section, any reference in this article to “income tax year” means the calendar year.     History. Source: L. 89: Entire section added, p. 1519, § 1, effective June 7.
CO Code § 39-30-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-108. Rules and Regulations

  In accordance with article 4 of title 24, C.R.S., the executive director of the department of revenue shall promulgate rules and regulations for the implementation of sections 39-30-103.5 to 39-30-107.5.    In accordance with article 4 of title 24, C.R.S., the commissioner of insurance shall promulgate rules and regulations for the implementation of section 39-30-107.6.     History. Source: L. 86: Entire article added, p. 1142, § 1, effective July 1. L. 89: Entire section amended, p. 1523, § 9, effective June 7.
CO Code § 39-30-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-110. Electronic Submissions

  The Colorado office of economic development shall collaborate with the Colorado economic development commission and the department of revenue to develop the capability to allow taxpayers that intend to claim one or more income tax credits pursuant to this article to obtain any necessary certification, including precertification requirements, from the enterprise zone administrator in an electronic format. The Colorado office of economic development shall implement the electronic submission system by January 1, 2013. If the Colorado office of economic development is unable to implement an electronic submission system by January 1, 2013, the office shall submit a report to the Colorado economic development commission and the general assembly that explains the reasons that the implementation of such system has not been accomplished.    Nothing in subsection (1) of this section shall be construed to prohibit a taxpayer that intends to claim one or more income tax credits pursuant to this article from submitting printed copies of certification forms, including precertification requirements.     History. Source: L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1878, § 3, effective January 1, 2012.
CO Code § 39-30-111 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-111. Department of Revenue - Enterprise Zone Data - Electronic Filing - Submission of Carryforward Schedule

  For the 2012 income tax year and each income tax year thereafter, any taxpayer that claims one or more income tax credits pursuant to this article 30 shall file a state income tax return with the department of revenue in an electronic format.    For the 2012 income tax year and each income tax year thereafter, any taxpayer that claims one or more income tax credits pursuant to this article shall submit to the department of revenue, along with the taxpayer's state income tax return, a full carryforward schedule for each income tax credit claimed pursuant to this article.    For the 2012 income tax year and each income tax year thereafter, the department of revenue shall aggregate and report data on all of the income tax credits that are claimed pursuant to this article for each income tax year. The department shall categorize such aggregated data by the date that the income tax credit was certified by an enterprise zone administrator, the specific income tax credit allowed pursuant to this article that each taxpayer was authorized to claim, and the total amount of the income tax credits claimed for each income tax credit allowed pursuant to this article.    The department of revenue shall submit the data collected pursuant to subsection (2) of this section and aggregated pursuant to subsection (3) of this section to the Colorado office of economic development on August 1, 2013, and on August 1 each year thereafter.     History. Source: L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1878, § 3, effective January 1, 2012. L. 2011: (4) amended, (HB 11-1303), ch. 264, p. 1177, § 97, effective January 1, 2012. L. 2019: (1) amended, (HB 19-1256), ch. 395, p. 3516, § 11, effective August 2.
CO Code § 39-30-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30 - Urban and Rural Enterprise Zone Act|§ 39-30-112. Data Provided to Department of Revenue

  On or before September 30 of each calendar year, the director of the Colorado office of economic development or the director's designee shall transmit to the department of revenue the data regarding income tax credits allowed pursuant to this article that are certified by enterprise zone administrators from January 1 through June 30 of the same calendar year.    On or before March 31 of each calendar year, the director of the Colorado office of economic development or the director's designee shall transmit to the department of revenue the data regarding income tax credits allowed pursuant to this article that are certified by enterprise zone administrators from July 1 through December 31 of the previous calendar year.     History. Source: L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1879, § 3, effective January 1, 2012.
CO Code § 39-30.5-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30.5 - Rural Jump-Start Zone Act|§ 39-30.5-101. Short Title

 This article shall be known and may be cited as the “Rural Jump-start Zone Act”.   History. Source: L. 2015: Entire article added, (SB 15-282), ch. 186, p. 607, § 1, effective May 13.
CO Code § 39-30.5-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30.5 - Rural Jump-Start Zone Act|§ 39-30.5-102. Legislative Declaration

  The general assembly hereby finds and declares that:   While overall there are improvements to the Colorado economy, there still exists a significant contraction of local economies in certain areas of the state;    Importantly, those areas are experiencing increased economic downturn as measured by changes in such factors as population, employment, weekly wage, assessed value of all property, and concentration of pupils eligible for free lunch; and    Colorado's many diverse aspects are what make it such a unique and wonderful state, with varying economic sectors and regions making its strength greater than the sum of its parts. It is imperative that all sectors of the state be kept independently strong and be given the chance to improve, prosper, and contribute to the whole, from which all benefit. The general assembly is committed to reaching out to all such areas to ensure this goal is met.       The general assembly further finds and declares that:   Establishing certain rural jump-start zones is best suited to bring about the economic vitality so critically needed in those regions;    Extending the “Rural Jump-start Zone Act” for another five-year period is necessary to meet the purpose of the act, which is to create or retain jobs in order to help address the still significant contraction of local economies in certain areas of the state; and    When the state auditor evaluates the tax expenditures in the “Rural Jump-start Zone Act” as required in section 39-21-305, the evaluation can rely on clear, relevant, and ascertainable metrics and data provided by the commission pursuant to section 39-30.5-107.       The general assembly finds that, by attracting businesses that are completely new to Colorado, economic growth will occur in distressed counties without negatively impacting other areas of the state and, while certain taxes, such as business personal property taxes, will not be collected within the rural jump-start zone, the net impact of those uncollected taxes will result in a net positive impact to the state, the distressed county, and the interested municipality.     History. Source: L. 2015: Entire article added, (SB 15-282), ch. 186, p. 607, § 1, effective May 13. L. 2020: (2) amended, (HB 20-1003), ch. 234, p. 1130, § 1, effective September 14.
CO Code § 39-30.5-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30.5 - Rural Jump-Start Zone Act|§ 39-30.5-106. Rural Jump-Start Zone - Local Government Requirements

  Before the commission may approve a rural jump-start zone as specified in section 39-30.5-104, the following must occur:   An interested distressed county must adopt a resolution affirming that it will provide incentive payments, exemptions, or refunds, as appropriate, to new businesses to eliminate the business personal property tax imposed on all new businesses by the distressed county. The distressed county may adopt an additional resolution affirming that it chooses to provide incentive payments, exemptions, or refunds, as appropriate, to all new businesses to eliminate any other tax imposed on or paid by such new businesses in the distressed county.    Interested municipalities within an interested distressed county must adopt either:   A general resolution affirming that it will provide incentive payments, exemptions, or refunds, as appropriate, to all new businesses to eliminate the business personal property tax imposed on new businesses by the interested municipality. The interested municipality may adopt an additional resolution affirming that it chooses to provide incentive payments, exemptions, or refunds, as appropriate, to all new businesses to eliminate any other tax imposed on or paid by such new businesses in the interested municipality.    A limited resolution affirming that it will provide incentive payments, exemptions, or refunds, as appropriate, to a specific new business to eliminate the business personal property tax imposed on the specific new business by the interested municipality. The interested municipality may adopt an additional resolution affirming that it chooses to provide incentive payments, exemptions, or refunds, as appropriate, to the specific business to eliminate any other tax imposed on or paid by the specific business in the interested municipality.           History. Source: L. 2015: Entire article added, (SB 15-282), ch. 186, p. 617, § 1, effective May 13.
CO Code § 39-30.5-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 30.5 - Rural Jump-Start Zone Act|§ 39-30.5-108. Severability

 If any provision of this article or the application thereof to any person or circumstance is held invalid, such invalidity does not affect other provisions or applications of this article that can be given effect without the invalid provision or application, and to this end the provisions of this article are declared to be severable.   History. Source: L. 2015: Entire article added, (SB 15-282), ch. 186, p. 619, § 1, effective May 13.
CO Code § 39-31-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 31 - Property Tax - Rent - Heat or Fuel - Assistance for the Elderly or Disabled|§ 39-31-103. Department of Human Services - Outreach - Departmental Information Sharing

  The department of human services shall conduct outreach for the grants available under this article. As part of this duty, the department shall:   Target the outreach to participants in other state benefit programs;    Incorporate the outreach into existing media campaigns;    Work with county departments of human or social services;    Collaborate with interested community-based organizations, including sharing of outreach expenses; and    Undertake any other measures that it deems necessary to ensure collaboration and cost-effective outreach that improves program participation.       The department of human services may solicit, receive, and expend gifts, grants, or donations from any person, including community-based organizations, for the purpose of paying any part of the outreach.      On or before July 1, 2015, and July 1 of every odd-numbered year thereafter, the department of human services shall report to the public health care and human services committee of the house of representatives and the health and human services committee of the senate, or any successor committees, about its outreach conducted pursuant to this section. In the report, the department shall include a description of:   The types of outreach undertaken by the department;    The success of the outreach as measured by public participation, including the participation by eligible members of racial and ethnic minority populations, or other indicators that the department can evaluate;    Any recommendations for statutory changes that would help improve program participation; and    Any other recommendations related to the grants made under this article.       This subsection (3) is exempt from the provisions of section 24-1-136 (11), C.R.S., and the periodic reporting requirements of this section are effective until changed by the general assembly acting by bill.       Nothing in this section changes the department of revenue's responsibility to create the grant forms and to pay the grants under this article.    The department of revenue and the department of human services shall share information and collaborate as is necessary for each department to efficiently administer this article.      History. Source: L. 87: Entire article added, p. 1455, § 30, effective June 22. L. 2014: Entire section R&RE,(SB 14-014), ch. 249, p. 968, § 4, effective July 1.    Cross references:   For the legislative declaration in SB 14-014, see section 1 of chapter 249, Session Laws of Colorado 2014.
CO Code § 39-31-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 31 - Property Tax - Rent - Heat or Fuel - Assistance for the Elderly or Disabled|§ 39-31-105. Executive Director - Rule-Making - Collection of Erroneous Payments - Waiver

  The executive director of the department of revenue may promulgate rules necessary for the administration of this article. Such rules shall be promulgated in accordance with article 4 of title 24, C.R.S.    If the department of revenue incorrectly pays a grant under section 39-31-101 or 39-31-104 as a result of a departmental error, the executive director of the department may waive the reimbursement of the grant and any related interest or penalties that accrue.     History. Source: L. 2004: Entire section added, p. 399, § 2, effective August 4. L. 2014: Entire section amended,(SB 14-014), ch. 249, p. 971, § 6, effective July 1.    Cross references:   For the legislative declaration in SB 14-014, see section 1 of chapter 249, Session Laws of Colorado 2014.
CO Code § 39-32-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 32 - Rural Technology Enterprise Zone Act|§ 39-32-101. Short Title

 This article shall be known and may be cited as the “Rural Technology Enterprise Zone Act”.   History. Source: L. 98: Entire article added, p. 695, § 1, effective May 18.