reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-113 - Exemption prohibited - when

(1)
If any person likely to be liable for taxes imposed pursuant to the provisions of this article transfers all or part of his property to another person controlled, directly or indirectly, by the transferor before or after the transfer, the executive director may disallow to the transferee any exemption from tax otherwise authorized pursuant to this article unless such transferee establishes by a clear preponderance of the evidence that the securing of such an exemption was not a major purpose of such transfer.
(2)
As used in this section, "control" means:
(a)
The ownership, directly or indirectly, of more than fifty percent of the voting stock of the transferee corporation; or
(b)
With respect to a transferee other than a corporation, that the transferor owns, during any part of the transferee's taxable year, a greater economic interest than any other owner of the transferee.
L. 77: Entire article added, p. 1851, § 1, effective 1/1/1978.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-114 - Component members of a controlled group treated as one taxpayer

(1)
For the purposes of this article, persons who are members of the same controlled group of corporations shall be treated as one taxpayer.
(2)
If fifty percent or more of the beneficial interest in two or more corporations, trusts, or estates is owned by the same or related persons (taking into account only persons who own at least five percent of such beneficial interest), the exemptions allowed under this article shall be allocated among all such entities in proportion to their respective quantities of production from the property of such entities.
(3)
In the case of individuals who are members of the same family, the exemptions allowed under this article shall be allocated among such individuals in proportion to their respective quantities of production from the property of such individuals. For the purposes of this article, the family of an individual shall be deemed to include only his spouse and children.
(4)
For the purposes of this section, the term "controlled group of corporations" has the meaning given to such term by the "Internal Revenue Code of 1986", in section 613A, as of January 1, 1987. The change of the reference in this section 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.
L. 77: Entire article added, p. 1851, § 1, effective 1/1/1978. L. 88: (4) amended, p. 1327, § 6, effective April 6.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-101 - Short title

This article shall be known and may be cited as the "Urban and Rural Enterprise Zone Act".
L. 86: Entire article added, p. 1139, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-102 - Legislative declaration

(1)
The general assembly hereby finds and declares:
(a)
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;
(b)
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
(c)
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.
(2)
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.
(3)
(a)
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.
(b)
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.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-105 - [Repealed]

L. 86: Entire article added, p. 1141, § 1, effective July 1. L. 87: (1) and (2) amended and (4) added, p. 1473, § 1, effective May 25; (1) amended and (3) added, p. 1471, § 3, effective May 28. L. 89: (1)(a) amended, p. 1521, § 5, effective June 7. L. 90: (4) amended, p. 1840, § 20, effective May 31. L. 91: (4) amended, p. 1987, § 4, effective 1/1/1992. L. 91, 1st Ex. Sess.: (4) repealed, p. 13, § 3, effective July 5. L. 92: (1)(a) and (3) amended and (5) added, p. 2219, § 1, effective May 29; (1)(b) amended, p. 1728, § 21, effective July 1. L. 94: (1)(a)(I) amended, p. 1990, § 1, effective July 1. L. 96: (1)(b) and (5) amended, p. 1129, § 5, effective July 1. L. 2002: (1), (2), (3), and (5) amended, p. 1107, § 5, effective August 7. L. 2003: (1)(b) amended, p. 2003, § 70, effective May 22. L. 2007: (1)(a)(I), (1)(a)(IV), (2), and (3)(a) amended and (6) and (7) added, p. 343, § 2, effective August 3; (5)(c) amended, p. 555, § 2, effective August 3. L. 2008: (5)(c) amended and (5)(d) added, p. 16, § 1, effective March 6. L. 2009: (5)(d)(II) amended, (SB 09 -292), ch. 369, p. 1981, § 117, effective August 5. L. 2013: (1)(a)(I), (1)(a)(III), (1)(b), (3), (5)(a), (5)(b), and (7)(c)(III)(A) amended and (8) added, (HB 13-1265), ch. 164, p. 524, § 1, effective May 3; (1)(a)(I) and (1)(b) amended, (HB 13-1142), ch. 224, p. 1052, § 5, effective May 15. L. 2014: (1)(a)(I)(B) and (1)(b)(II) repealed, (HB 14-1363), ch. 302, p. 1274, § 43, effective May 31.
Subsection (8) provided for the repeal of this section, effective December 31, 2019. (See L. 2013, p. 524.)
For the legislative declaration in the 2013 act amending subsections (1)(a)(I) and (1)(b), see section 1 of chapter 224, Session Laws of Colorado 2013.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-105.5 - Credit against Colorado income taxes based on expenditures for research and experimental activities

(1)
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:
(a)
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.
(b)
Repealed.
(2)
Except as provided in sections
24-46-104.3
and
24-46-108
, in any one tax year, the amount of such credit allowable for deduction from the taxpayer's tax liability and not applied or refunded under section
24-46-108
shall be the total of:
(a)
Twenty-five percent of the total amount of such credit, with the balance carrying forward to the next tax year; and
(b)
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.
(3)
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.
Amended by 2023 Ch. 227,§ 6, eff. 5/20/2023.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-106 - Sales and use tax - machinery and equipment exempted

(1)
(a)
On or after July 1, 1995, purchases of machinery or machine tools, or parts thereof, and materials for the construction or repair of machinery or machine tools, in excess of five hundred dollars to be used solely and exclusively in an enterprise zone in manufacturing tangible personal property, for sale or profit, whether or not such purchases are capitalized or expensed, are exempt from taxation under article
26
of this title.
(b)
The provisions of section
39-26-709 (1)
shall govern the administration of this subsection (1), except to the extent that such section and this subsection (1) are inconsistent. For purposes of this section, in addition to the definition of "manufacturing" found in section
39-26-709 (1)(c)(III)
, "manufacturing" shall include refining, blasting, exploring, mining and mined land reclamation, quarrying for, processing and beneficiation, or otherwise extracting from the earth or from waste or stockpiles or from pits or banks any natural resource.
(2)
Repealed.
L. 86: Entire article added, p. 1141, § 1, effective July 1. L. 87: Entire section amended, p. 1451, § 26, effective June 22. L. 88: Entire section amended, p. 1317, § 15, effective May 29. L. 89: Entire section amended, p. 1523, § 8, effective June 7. L. 91: Entire section amended, p. 2428, § 2, effective June 8; entire section amended, p. 1975, § 1, effective 7/1/1992. L. 95: (1)(a) amended, p. 137, § 2, effective April 7. L. 2004: (1)(b) amended, p. 1047, § 21, effective July 1. L. 2007: (1)(b) amended, p. 1177, § 6, effective May 23.
(1) Subsection (2)(b) provided for the repeal of subsection (2) unless a certified or licensed air carrier of persons or property executed or delivered to the state of Colorado, before July 1, 1994, a letter of commitment to operate an aircraft maintenance facility employing more than two thousand persons in the state. (See L. 91, p. 1975.)
(2) Amendments to this section by Senate Bill 91-131 and House Bill 91-1182 were harmonized.
For the legislative declaration contained in the 2007 act amending subsection (1)(b), see section 1 of chapter 281, Session Laws of Colorado 2007.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 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.
L. 86: Entire article added, p. 1142, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-107.5 - Taxable property valuations - sales taxes - incentives - definitions

(1)
(a)
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.
(b)
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.
(2)
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.
(3)
As used in this section, unless the context otherwise requires:
(a) and (b)
Repealed.
(c)
"Special district" means a special district as defined in section
32-1-103 (20)
, C.R.S.
Amended by 2020 Ch. 103, § 8, eff. 4/1/2020.
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 1/1/1995. 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. 1275, p. 1275, § 44, effective May 31. L. 2020: (1)(a) and (2) amended, (HB 20-1166), ch. 398, p. 398, § 8, effective April 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-107.6 - Parallel credits and refunds - insurance premium taxes

(1)
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.
(2)
For purposes of administering this section, any reference in this article to "income tax year" means the calendar year.
L. 89: Entire section added, p. 1519, § 1, effective June 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-108 - Rules and regulations

(1)
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
.
(2)
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
.
L. 86: Entire article added, p. 1142, § 1, effective July 1. L. 89: Entire section amended, p. 1523, § 9, effective June 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-109 - [Repealed]

L. 86: Entire article added, p. 1142, § 1, effective July 1. L. 87: Entire section amended, p. 1472, § 5, effective May 28. L. 89: Entire section amended, p. 1523, § 10, effective June 7. L. 90: Entire section amended, p. 1753, § 2, effective May 24. L. 91, 1st Ex. Sess.: Entire section repealed, p. 13, § 4, effective July 5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-110 - Electronic submissions

(1)
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.
(2)
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.
L. 2010: Entire section added, (SB 10 -162), ch. 395, p. 1878, § 3, effective 1/1/2012.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-111 - [Effective Until 8/7/2024] Department of revenue - enterprise zone data - electronic filing - submission of carryforward schedule

(1)
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.
(2)
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.
(3)
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.
(4)
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.
Amended by 2019 Ch. 395, § 11, eff. 8/2/2019.
L. 2010: Entire section added, (SB 10-162), ch. 1878, p. 1878, § 3, effective 1/1/2012. L. 2011: (4) amended, (HB 11-1303), ch. 1177, p. 1177, § 97, effective 1/1/2012. L. 2019: (1) amended, (HB 19-1256), ch. 3516, p. 3516, § 11, effective August 2.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-111 - [Effective 8/7/2024] Department of revenue - enterprise zone data - electronic filing - submission of carryforward schedule

(1)
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.
(2)
[Repealed by 2024 Amendment.]
(3)
[Repealed by 2024 Amendment.]
(4)
[Repealed by 2024 Amendment.]
Amended by 2024 Ch. 373,§ 39, eff. 8/7/2024.
Amended by 2019 Ch. 395, § 11, eff. 8/2/2019.
L. 2010: Entire section added, (SB 10-162), ch. 1878, p. 1878, § 3, effective 1/1/2012. L. 2011: (4) amended, (HB 11-1303), ch. 1177, p. 1177, § 97, effective 1/1/2012. L. 2019: (1) amended, (HB 19-1256), ch. 3516, p. 3516, § 11, effective August 2.
2024 Ch. 373, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30 - URBAN AND RURAL ENTERPRISE ZONE ACT (§§ 39-30-101 — 39-30-112) › Section 39-30-112 - Data provided to department of revenue

(1)
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.
(2)
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.
L. 2010: Entire section added, (SB 10 -162), ch. 395, p. 1879, § 3, effective 1/1/2012.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30.5 - RURAL JUMP-START ZONE ACT (§§ 39-30.5-101 — 39-30.5-108) › Section 39-30.5-101 - Short title

This article shall be known and may be cited as the "Rural Jump-start Zone Act".
L. 2015: Entire article added, (SB 15-282), ch. 186, p. 607, § 1, effective May 13.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30.5 - RURAL JUMP-START ZONE ACT (§§ 39-30.5-101 — 39-30.5-108) › Section 39-30.5-102 - Legislative declaration

(1)
The general assembly hereby finds and declares that:
(a)
While overall there are improvements to the Colorado economy, there still exists a significant contraction of local economies in certain areas of the state;
(b)
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
(c)
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.
(2)
The general assembly further finds and declares that:
(a)
Establishing certain rural jump-start zones is best suited to bring about the economic vitality so critically needed in those regions;
(b)
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
(c)
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
.
(3)
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.
Amended by 2020 Ch. 234,§ 1, eff. 9/14/2020.
L. 2015: Entire article added, (SB 15-282), ch. 186, p. 607, § 1, effective May 13.
Section 7(2) of chapter 234 (HB 20-1003), Session Laws of Colorado 2020, provides that the act changing this section applies to applications submitted on or after September 14, 2020.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30.5 - RURAL JUMP-START ZONE ACT (§§ 39-30.5-101 — 39-30.5-108) › Section 39-30.5-106 - Rural jump-start zone - local government requirements

(1)
Before the commission may approve a rural jump-start zone as specified in section
39-30.5-104
, the following must occur:
(a)
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.
(b)
Interested municipalities within an interested distressed county must adopt either:
(I)
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.
(II)
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.
L. 2015: Entire article added, (SB 15-282), ch. 186, p. 617, § 1, effective May 13.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ENTERPRISE ZONES (§§ 39-30-101 — 39-30.5-108) › Article 30.5 - RURAL JUMP-START ZONE ACT (§§ 39-30.5-101 — 39-30.5-108) › Section 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.
L. 2015: Entire article added, (SB 15-282), ch. 186, p. 619, § 1, effective May 13.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ASSISTANCE FOR THE ELDERLY OR DISABLED (§§ 39-31-101 — 39-31-105) › Article 31 - PROPERTY TAX - RENT - HEAT OR FUEL - ASSISTANCE FOR THE ELDERLY OR DISABLED (§§ 39-31-101 — 39-31-105) › Section 39-31-103 - Department of human services - outreach - departmental information sharing

(1)
The department of human services shall conduct outreach for the grants available under this article. As part of this duty, the department shall:
(a)
Target the outreach to participants in other state benefit programs;
(b)
Incorporate the outreach into existing media campaigns;
(c)
Work with county departments of human or social services;
(d)
Collaborate with interested community-based organizations, including sharing of outreach expenses; and
(e)
Undertake any other measures that it deems necessary to ensure collaboration and cost-effective outreach that improves program participation.
(2)
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.
(3)
(a)
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:
(I)
The types of outreach undertaken by the department;
(II)
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;
(III)
Any recommendations for statutory changes that would help improve program participation; and
(IV)
Any other recommendations related to the grants made under this article.
(b)
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.
(4)
Nothing in this section changes the department of revenue's responsibility to create the grant forms and to pay the grants under this article.
(5)
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.
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.
For the legislative declaration in SB 14-014, see section 1 of chapter 249, Session Laws of Colorado 2014.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ASSISTANCE FOR THE ELDERLY OR DISABLED (§§ 39-31-101 — 39-31-105) › Article 31 - PROPERTY TAX - RENT - HEAT OR FUEL - ASSISTANCE FOR THE ELDERLY OR DISABLED (§§ 39-31-101 — 39-31-105) › Section 39-31-105 - [Effective Until 8/7/2024] Executive director - rule-making - collection of erroneous payments - waiver

(1)
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.
(2)
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.
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.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
For the legislative declaration in SB 14-014, see section 1 of chapter 249, Session Laws of Colorado 2014.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ASSISTANCE FOR THE ELDERLY OR DISABLED (§§ 39-31-101 — 39-31-105) › Article 31 - PROPERTY TAX - RENT - HEAT OR FUEL - ASSISTANCE FOR THE ELDERLY OR DISABLED (§§ 39-31-101 — 39-31-105) › Section 39-31-105 - [Effective 8/7/2024] Executive director - rule-making - collection of erroneous payments - waiver

(1)
The executive director of the department of revenue may promulgate rules necessary for the administration of this article 31. Such rules shall be promulgated in accordance with article
4
of title
24
.
(2)
If the department of revenue incorrectly pays a grant under section
39-31-101
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.
Amended by 2024 Ch. 475,§ 5, eff. 8/7/2024.
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.
2024 Ch. 475, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
For the legislative declaration in SB 14-014, see section 1 of chapter 249, Session Laws of Colorado 2014.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Article 32 - RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Section 39-32-101 - Short title

This article shall be known and may be cited as the "Rural Technology Enterprise Zone Act".
L. 98: Entire article added, p. 695, § 1, effective May 18.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Article 32 - RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Section 39-32-102 - Legislative declaration

(1)
The general assembly hereby finds and declares that:
(a)
The ability of the people in all parts of this state to access the internet, also known as the information superhighway, is an important component in the ability of the state to remain competitive in the fields of business and education as well as the ability of government to provide services to these people both now and in the future; and
(b)
A disparity currently exists in the state between the ability of people living in urban areas and people living in rural areas to access the internet because of a lack of adequate technology, infrastructure, and advance telecommunications service in rural areas.
(2)
The general assembly further finds and declares that it is the policy of the state, in order to provide incentives for private businesses to invest in the infrastructure needed to improve the ability of the people living in rural areas to access the internet, to establish a program to provide a tax incentive to enterprises that provide such infrastructure in designated areas to be known as rural technology enterprise zones.
L. 98: Entire article added, p. 695, § 1, effective May 18.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Article 32 - RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Section 39-32-103 - Needs assessment and inventory - public hearing

(1)
In order to determine the extent to which the internet can be accessed in rural areas of the state, the public utilities commission shall conduct a technology infrastructure needs assessment and inventory in such areas to determine the status of internet access in rural areas. Such needs assessment and inventory shall specifically examine the following:
(a)
The need and ability to provide or improve internet access in rural areas in the state;
(b)
The existence and identification of any barriers that prevent or reduce internet access in rural areas; and
(c)
The types of technology infrastructure, including advanced and emerging technologies, that would improve internet access in rural areas.
(2)
After conducting the needs and assessment inventory pursuant to subsection (1) of this section, the public utilities commission shall conduct a public hearing on the designation of rural technology enterprise zones pursuant to section
39-32-104
. The commission shall provide public notice of such hearing to residents living within any proposed rural technology enterprise zone and to any other interested parties the commission may identify. The commission shall consider any testimony or other evidence presented at such hearing in designating any rural technology enterprise zone pursuant to section
39-32-104
.
L. 98: Entire article added, p. 696, § 1, effective May 18.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Article 32 - RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Section 39-32-104 - Zones established

(1)
Based upon the needs and assessment inventory and the evidence received during the public hearing conducted pursuant to section
39-32-103
, the public utilities commission may designate rural areas in the state as rural technology enterprise zones. In designating such zones, the commission shall specify by rule, based upon the needs and assessment inventory and the evidence received at the public hearing, the specific technology infrastructure needs of each rural technology enterprise zone and the types of investments that will meet those needs. For each rural technology enterprise zone designated pursuant to this section, the commission shall further specify the following:
(a)
The boundaries of the rural technology enterprise zone;
(b)
The potential for increasing internet access within the rural technology enterprise zone;
(c)
The specific technology infrastructure required to provide adequate internet access within the zone and any unique needs or characteristics of the zone;
(d)
The specific investments in technology infrastructure that will qualify for income tax credits in the zone pursuant to section
39-32-105
; and
(e)
Any other information the commission deems pertinent.
L. 98: Entire article added, p. 696, § 1, effective May 18.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Article 32 - RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Section 39-32-105 - Credit against tax - investment in technology infrastructure

(1)
There shall be allowed to any person as a credit against the tax imposed by article
22
of this title, for income tax years commencing on or after January 1, 1999, but prior to January 1, 2005, an amount equal to ten percent of the amount of the total investment made during such years in technology infrastructure required to provide internet access in rural technology enterprise zones. Such credit may be claimed only for specific capital investments in technology infrastructure that will qualify for income tax credits in such zone as specified by the public utilities commission pursuant to section
39-32-104(1)(d)
. The credit claimed by a person pursuant to this section shall not exceed one hundred thousand dollars in any one tax year.
(2)
If the credit allowed under this section exceeds the income taxes otherwise due on the claimant's income, the amount of the credit not used as an offset against income taxes may be carried forward as a tax credit against subsequent years' income tax liability for a period not to exceed ten years and shall be applied first to the earliest years possible.
L. 98: Entire article added, p. 697, § 1, effective May 18.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Article 32 - RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Section 39-32-106 - [Repealed]

L. 98: Entire article added, p. 697, § 1, effective May 18. L. 2008: Entire section repealed, p. 1914, § 131, effective August 5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Article 32 - RURAL TECHNOLOGY ENTERPRISE ZONE ACT (§§ 39-32-101 — 39-32-107) › Section 39-32-107 - Rules

The public utilities commission shall promulgate rules necessary for the administration of sections
39-32-103
and
39-32-104
. The department of revenue shall promulgate rules necessary for the administration of section
39-32-105
. Rules promulgated pursuant to this section shall be promulgated in accordance with article
4
of title
24
, C.R.S.
L. 98: Entire article added, p. 698, § 1, effective May 18. L. 2008: Entire section amended, p. 1914, § 132, effective August 5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Article 33 - ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Section 39-33-101 - [Repealed]

L. 98: Entire article added, p. 1303, § 3, effective June 1. L. 2000: (4) amended, p. 1447, § 2, effective August 2. L. 2002: (2) repealed, p. 1067, § 4, effective August 7. L. 2009: Entire section amended, (HB 09-1331), ch. 416, p. 2303, §5, effective June 4. L. 2011: Entire section repealed, (SB 11-163), ch. 13, p. 36, §1, effective March 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Article 33 - ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Section 39-33-102 - [Repealed]

L. 98: Entire article added, p. 1304, § 3, effective June 1. L. 2000: IP(1) amended, p. 1447, § 3, effective August 2. L. 2009: IP(1) amended and (2) added, (HB 09-1331), ch. 416, p. 2306, §6, effective June 4. L. 2011: Entire section repealed, (SB 11-163), ch. 13, p. 36, §1, effective March 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Article 33 - ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Section 39-33-103 - [Repealed]

L. 98: Entire article added, p. 1304, effective June 1. L. 99: (2)(f) repealed, p. 984, § 11, effective May 28. L. 2000: (2)(a)(I) and (3) amended, p. 1447, § 4, effective August 2. L. 2002: (2)(b) amended, p. 1067, § 5, effective August 7. L. 2009: IP(1), (2)(a)(I), and (3) amended and (4) added, (HB 09-1331), ch. 416, p. 2306, §7, effective June 4.
Subsection (4) provided for the repeal of this section, effective July 1, 2010. (See L. 2009, p. 2306.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Article 33 - ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Section 39-33-103.5 - [Repealed]

L. 2009: Entire section added, (HB 09-1331), ch. 416, p. 2307, §8, effective June 4. L. 2011: Entire section repealed, (SB 11-163), ch. 13, p. 36, §1, effective March 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Article 33 - ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Section 39-33-104 - [Repealed]

L. 98: Entire article added, p. 1306, § 3, effective June 1. L. 2011: Entire section repealed, (SB 11-163), ch. 13, p. 36, §1, effective March 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Article 33 - ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Section 39-33-105 - [Repealed]

L. 98: Entire article added, p. 1306, § 3, effective June 1. L. 2000: (1)(c) added, p. 1448, § 5, effective August 2. L. 2010: (3) added, (HB 10-1388), ch. 362, p. 1717, §4, effective June 7. L. 2011: IP(1), (2), and (3) amended and (4) added, (SB 11-163), ch. 13, p. 36, §2, effective March 9.
Subsection (4) provided for the repeal of this section, effective July 1, 2012. (See L. 2011, p. 36.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Article 33 - ALTERNATIVE FUELS REBATE (§§ 39-33-101 — 39-33-106) › Section 39-33-106 - [Repealed]

L. 98: Entire article added, p. 1307, § 3, effective June 1. L. 2007: Entire section amended, p. 2050, § 99, effective June 1. L. 2009: Entire section amended, (HB 09-1331), ch. 416, p. 2309, §9, effective June 4. L. 2011: Entire section repealed, (SB 11-163), ch. 13, p. 36, §1, effective March 9.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TAXATION COMMISSION (§ 39-34-101) › Article 34 - [Repealed] (§ 39-34-101) › Section 39-34-101 - to 39-34-105 - [Repealed]

(1) This article was added in 2000.
(2) Section 39-34-105 provided for the repeal of this article, effective January 1, 2003. (See L. 2001, p. 94.)
(3) Senate Bill 03-321 provided for the repeal of § 39-34-103(2) and (4), effective August 6, 2003. However, due to the repeal of this article on January 1, 2003, the repeals made by Senate Bill 03-321 did not take effect.