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) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 22 - PET OVERPOPULATION FUND VOLUNTARY CONTRIBUTION (§§ 39-22-2201 — 39-22-2203) › Section 39-22-2201 - 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 pet overpopulation fund created in section
35-80-116.5(5)
.
Amended by 2020 Ch. 243,§ 6, eff. 9/14/2020.
L. 2004: Entire part RC&RE, p. 1894, § 3, effective June 4. L. 2007: Entire section amended, p. 361, § 1, effective August 3. L. 2010: Entire section amended, (SB 10-172), ch. 671, p. 671, § 3, effective August 11. L. 2020: Entire section amended, (SB 20-208), ch. 1169, p. 1169, § 6, effective September 14.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 22 - PET OVERPOPULATION FUND VOLUNTARY CONTRIBUTION (§§ 39-22-2201 — 39-22-2203) › Section 39-22-2202 - Contributions credited to the fund - administration - transfer

The department of revenue shall determine annually the total amount designated pursuant to section
39-22-2201
and shall report the amount to the state treasurer, who shall credit such amount to the pet overpopulation fund created in section
35-80-116.5(5)
, C.R.S. The general assembly shall appropriate annually from the pet overpopulation fund to the department the department's 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 22. 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, as specified in section
35-80-116.5(5)(b)
, C.R.S.
L. 2004: Entire part RC&RE, p. 1895, § 3, effective June 4.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 22 - PET OVERPOPULATION FUND VOLUNTARY CONTRIBUTION (§§ 39-22-2201 — 39-22-2203) › Section 39-22-2203 - Repeal of part

This part 22 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 pet overpopulation 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)
.
Amended by 2020 Ch. 243,§ 7, eff. 9/14/2020.
L. 2004: Entire part RC&RE, p. 1895, § 3, effective June 4. L. 2005: Entire section amended, p. 739, § 2, effective August 8. L. 2007: Entire section amended, p. 361, § 2, effective August 3. L. 2010: Entire section amended, (SB 10-172), ch. 672, p. 672, § 4, effective August 11. L. 2020: Entire section amended, (SB 20-208), ch. 1169, p. 1169, § 7, effective September 14.
The revisor of statutes received the written certification referred to in this section on November 1, 2020.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 23 - [Repealed] (§ 39-22-2301) › Section 39-22-2301 - to 39-22-2304 - [Repealed]

(1) This part 23 was added in 2002.
(2) Section 39-22-2304 provided for the repeal of this part 23, effective January 1, 2009. (See L. 2005, p. 966.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 24 - COLORADO HEALTHY RIVERS FUND VOLUNTARY CONTRIBUTION (§§ 39-22-2401 — 39-22-2404) › Section 39-22-2401 - Legislative declaration

The general assembly hereby finds and declares that the natural heritage and quality of life in Colorado are of fundamental importance to the citizens of the state, and the protection of this natural heritage and quality of life are essential to sustainable economic development in the state. The general assembly further finds and declares that locally based watershed groups have emerged around the state over the past decade that are committed to collaborative approaches to the restoration and protection of lands and natural resources within Colorado's watersheds in concert with economic development. The general assembly recognizes that the Colorado watershed assembly, a nonprofit corporation, serves as a state-level umbrella organization for such local groups. The general assembly further recognizes that the citizens of Colorado may be willing to provide funds to assist in the restoration and protection of lands and natural resources within watersheds in the state. It is therefore the intent of the general assembly enacting this part 24 to provide Colorado citizens the opportunity to support local watershed efforts by allowing citizens to make a voluntary contribution on their state income tax returns for such purpose.
L. 2002: Entire part added, p. 1096, § 1, effective August 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 24 - COLORADO HEALTHY RIVERS FUND VOLUNTARY CONTRIBUTION (§§ 39-22-2401 — 39-22-2404) › Section 39-22-2402 - Voluntary contribution designation - procedure

For income tax years commencing on or after January 1, 2016, 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 individual wishes to make to the Colorado healthy rivers fund created in section
39-22-2403
.
Amended by 2021 Ch. 53,§2, eff. 9/7/2021.
L. 2002: Entire part added, p. 1097, § 1, effective August 7. L. 2005: Entire section amended, p. 666, § 1, effective June 1. L. 2008: Entire section amended, p. 1548, § 1, effective August 5. L. 2011: Entire section amended, (HB 11-1177), ch. 131, p. 131, §1, effective August 10. L. 2015: Entire section amended, (HB 15-1252), ch. 1247, p. 1247, § 1, effective August 5. L. 2016: Entire section amended, (HB 16-1297), ch. 258, p. 258, §2, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 223, p. 223, §2, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 24 - COLORADO HEALTHY RIVERS FUND VOLUNTARY CONTRIBUTION (§§ 39-22-2401 — 39-22-2404) › Section 39-22-2403 - Contributions credited to Colorado healthy rivers fund - creation - appropriation

(1)
The department of revenue shall determine annually the total amount designated pursuant to section
39-22-2402
and shall report such amount to the state treasurer and to the general assembly. The state treasurer shall credit such amount to the Colorado healthy rivers fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.
(2)
(a)
The general assembly shall appropriate annually from the Colorado healthy rivers fund to the department of revenue its costs of administering money designated as contributions to the fund.
(b)
All money remaining in the fund at the end of a fiscal year, after subtracting the appropriation to the department, shall be transferred to the Colorado water conservation board in the department of natural resources. Two designees of the board, in cooperation with two designees of the water quality control commission in the department of public health and environment and upon consultation with the Colorado watershed assembly, shall administer the money in accordance with subsection (3) of this section. Money in the fund may be used to cover all reasonable costs incurred in administering the fund. The money transferred to the Colorado water conservation board pursuant to this subsection (2)(b) is continuously appropriated to the board for the purposes specified in subsection (3) of this section.
(3)
The water quality control commission and the Colorado water conservation board shall use the moneys transferred pursuant to subsection (2) of this section to award grants, on a competitive basis and in a manner to be determined jointly by such commission and board, to any qualified resident of Colorado to work toward the restoration and protection of land and natural resources within watersheds in Colorado. Qualifications for such grants shall be determined jointly by the commission and the board in cooperation with the Colorado watershed assembly.
(4)
Moneys granted pursuant to subsection (3) of this section shall not be used for lobbying or for any other political purpose, the costs of litigation, or to remove any diversion or improvement structure.
Amended by 2018 Ch. 336,§ 27, eff. 5/30/2018.
L. 2002: Entire part added, p. 1097, § 1, effective August 7. L. 2008: (1) and (2) amended, p. 1548, § 2, effective August 5. L. 2018: (2) amended, (SB 18-218), ch. 336, p. 2019, § 27, effective May 30.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 24 - COLORADO HEALTHY RIVERS FUND VOLUNTARY CONTRIBUTION (§§ 39-22-2401 — 39-22-2404) › Section 39-22-2404 - Repeal of part

This part 24 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 healthy rivers 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)
.
Amended by 2021 Ch. 53,§3, eff. 9/7/2021.
L. 2016: Entire section added, (HB 16-1297), ch. 259, p. 259, §3, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 223, p. 223, § 3, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 25 - [Repealed] (§ 39-22-2501) › Section 39-22-2501 - to 39-22-2504 - [Repealed]

(1) This part 25 was added in 2003.
(2) Section 39-22-2504 provided for the repeal of this part 25, effective January 1, 2010. (See L. 2006, p. 157.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 26 - [Repealed] (§ 39-22-2601) › Section 39-22-2601 - to 39-22-2604 - [Repealed]

(1) This part 26 was added in 2004.
(2) Section 39-22-2604 provided for the repeal of this part 26, effective January 1, 2008. (See L. 2004, p. 927.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 27 - [Repealed] (§ 39-22-2701) › Section 39-22-2701 - to 39-22-2704 - [Repealed]

(1) This part 27 was added in 2004.
(2) Section 39-22-2704 provided for the repeal of this part 27, effective January 1, 2011. (See L. 2007, p. 310.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 28 - [Repealed] (§ 39-22-2801) › Section 39-22-2801 - to 39-22-2804 - [Repealed]

(1) This part 28 was added in 2005 and was not amended prior to its repeal in 2009. For the text of this part 28 prior to 2009, consult the 2008 Colorado Revised Statutes.
(2) Section 39-22-2804 provided for the repeal of this part 28, effective January 1, 2009. (See L. 2005, p. 518.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 29 - ALZHEIMER'S ASSOCIATION VOLUNTARY CONTRIBUTION (§§ 39-22-2901 — 39-22-2903) › Section 39-22-2901 - Voluntary contribution designation - procedure

For income tax years that commence on or after January 1, 2016, 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 individual wishes to make to the Alzheimer's Association fund created in section
39-22-2902
.
Amended by 2021 Ch. 53,§4, eff. 9/7/2021.
L. 2005: Entire part added, p. 496, § 2, effective May 12. L. 2008: Entire section amended, p. 52, § 2, effective August 5. L. 2011: Entire section amended, (HB 11-1028), ch. 44, p. 44, §2, effective August 10. L. 2016: Entire section amended, (HB 16-1297), ch. 259, p. 259, §4, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 223, p. 223, § 4, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
(1) For the legislative declaration in the 2008 act amending this section, see section 1 of chapter 24, Session Laws of Colorado 2008. (2) For the legislative declaration in the 2011 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 2011.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 29 - ALZHEIMER'S ASSOCIATION VOLUNTARY CONTRIBUTION (§§ 39-22-2901 — 39-22-2903) › Section 39-22-2902 - Contributions credited to the Alzheimer's Association fund - creation - appropriation

(1)
The department of revenue shall determine annually the total amount designated pursuant to section
39-22-2901
and shall report such amount to the state treasurer and to the general assembly. The state treasurer shall credit such amount to the Alzheimer's Association fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.
(2)
The general assembly shall appropriate annually from the Alzheimer's Association fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of a fiscal year, after subtracting the appropriation to the department, shall be transferred to the Alzheimer's Association Colorado chapter, a Colorado nonprofit agency. The Alzheimer's Association Colorado chapter shall administer such moneys in furtherance of the work of the association in providing family support services and caregiver education.
L. 2005: Entire part added, p. 496, § 2, effective May 12.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 29 - ALZHEIMER'S ASSOCIATION VOLUNTARY CONTRIBUTION (§§ 39-22-2901 — 39-22-2903) › Section 39-22-2903 - Repeal of part

This part 29 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 Alzheimer's Association 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)
.
Amended by 2021 Ch. 53,§5, eff. 9/7/2021.
L. 2005: Entire part added, p. 496, § 2, effective May 12. L. 2008: Entire section amended, p. 52, § 3, effective August 5. L. 2011: Entire section amended, (HB 11-1028), ch. 44, p. 44, §3, effective August 10. L. 2016: Entire section amended, (HB 16-1297), ch. 259, p. 259, §5, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 223, p. 223, § 5, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
(1) For the legislative declaration in the 2008 act amending this section, see section 1 of chapter 24, Session Laws of Colorado 2008. (2) For the legislative declaration in the 2011 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 2011.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 30 - MILITARY FAMILY RELIEF VOLUNTARY CONTRIBUTION (§§ 39-22-3001 — 39-22-3003) › Section 39-22-3001 - Voluntary contribution designation - procedure

For income tax years commencing on or after January 1, 2016, 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 individual wishes to make to the military family relief fund created in section
28-3-1502
.
Amended by 2021 Ch. 53,§6, eff. 9/7/2021.
L. 2005: Entire part added, p. 654, § 2, effective May 27. L. 2008: Entire section amended, p. 54, § 1, effective August 5. L. 2011: Entire section amended, (HB 11-1037), ch. 14, p. 14, §1, effective August 10. L. 2016: Entire section amended, (HB 16-1349), ch. 835, p. 835, § 1, effective August 10. L. 2021: Entire section amended, (SB 21-145), ch. 223, p. 223, § 6, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 30 - MILITARY FAMILY RELIEF VOLUNTARY CONTRIBUTION (§§ 39-22-3001 — 39-22-3003) › Section 39-22-3002 - Contributions credited to the military family relief fund - appropriation

(1)
The department of revenue shall determine annually the total amount designated pursuant to section
39-22-3001
and shall report such amount to the state treasurer, the adjutant general, and the house and senate state, veterans and military affairs committees. The state treasurer shall credit such amount to the military family relief fund.
(2)
The general assembly shall appropriate annually from the military family relief fund to the department of revenue its costs of administering moneys designated as contributions to the fund.
L. 2005: Entire part added, p. 654, § 2, effective May 27.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 30 - MILITARY FAMILY RELIEF VOLUNTARY CONTRIBUTION (§§ 39-22-3001 — 39-22-3003) › Section 39-22-3003 - Repeal of part

This part 30 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 military family relief 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)
.
Amended by 2021 Ch. 53,§7, eff. 9/7/2021.
L. 2005: Entire part added, p. 654, § 2, effective May 27. L. 2008: Entire section amended, p. 54, § 2, effective August 5. L. 2011: Entire section amended, (HB 11-1037), ch. 14, p. 14, §2, effective August 10. L. 2016: Entire section amended, (HB 16-1349), ch. 835, p. 835, § 2, effective August 10. L. 2021: Entire section amended, (SB 21-145), ch. 224, p. 224, § 7, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 31 - [Repealed] (§ 39-22-3101) › Section 39-22-3101 - to 39-22-3104 - [Repealed]

(1) This part 31 was added in 2006.
(2) Section 39-22-3104 provided for the repeal of this part 31, effective January 1, 2013. (See L. 2009, p. 148.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 32 - [Repealed] NATIONAL MULTIPLE SCLEROSIS SOCIETY VOLUNTARY CONTRIBUTION (§ 39-22-3201) › Section 39-22-3201 - to 39-22-3204 - [Repealed]

Entire part repealed of its own accord, eff. 1/1/2022
L. 2006: Entire part added, p. 828, § 1, effective August 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 33 - COLORADO CANCER FUNDVOLUNTARY CONTRIBUTION (§§ 39-22-3301 — 39-22-3304) › Section 39-22-3301 - Legislative declaration

(1)
The general assembly hereby finds and declares that the eradication of all cancers is essential to the quality of life of Coloradans. The general assembly recognizes that the mission of the Colorado Cancer Coalition is to bring together and coordinate cancer prevention, early detection, treatment support, and research efforts to improve the quality of life of every person in Colorado.
(2)
The general assembly further finds and declares that the Colorado Cancer Coalition is a network of organizations and individuals that provide leadership and coordination of services for cancer patients and their families. The general assembly further finds and declares that the coalition serves as a catalyst for cancer prevention and control activities throughout the state. The general assembly further recognizes that the coalition partners with many organizations that strive to ensure that adequate prevention, early detection, treatment, and survivorship care are available and accessible to all Coloradans.
(3)
The general assembly further finds and declares that cancer affects not only those who are diagnosed but also their families, friends, communities, and places of work. Education, awareness, and personal advocacy are essential to the eradication of all cancers. The general assembly further finds and declares that the Colorado Cancer Coalition strives to achieve the goals and objectives set forth in the coalition's Colorado cancer plan throughout the state, which are integral in addressing the needs of cancer patients, survivors, and health-care providers.
(4)
In order to assist the Colorado Cancer Coalition in fulfilling its mission, the general assembly recognizes that the citizens of Colorado may be willing to provide moneys to assist in the coalition's education, personal advocacy, treatment, and health promotion efforts. The general assembly further recognizes that the Colorado cancer fund advisory board, consisting of appropriate members and partners of the Colorado Cancer Coalition, will be established to ensure moneys are distributed in a fair and equitable manner. It is therefore the intent of the general assembly to provide Colorado citizens the opportunity to support the efforts of the Colorado Cancer Coalition and its partners by allowing citizens to make a voluntary contribution on their state income tax returns for such purpose.
L. 2007: Entire part added, p. 1500, § 1, effective September 1. L. 2012: Entire part amended, (HB 12-1104), ch. 63, p. 224, § 1, effective August 8.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 33 - COLORADO CANCER FUNDVOLUNTARY CONTRIBUTION (§§ 39-22-3301 — 39-22-3304) › Section 39-22-3302 - Voluntary contribution designation - procedure

For income tax years commencing on or after January 1, 2016, 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 individual wishes to make to the Colorado cancer fund created in section
39-22-3303
.
Amended by 2021 Ch. 53,§8, eff. 9/7/2021.
L. 2007: Entire part added, p. 1501, § 1, effective September 1. L. 2010: Entire section amended, (SB 10-172), ch. 672, p. 672, § 5, effective August 11. L. 2012: Entire part amended, (HB 12-1104), ch. 225, p. 225, §1, effective August 8. L. 2016: Entire section amended, (HB 16-1297), ch. 259, p. 259, § 8, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 224, p. 224, § 8, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 33 - COLORADO CANCER FUNDVOLUNTARY CONTRIBUTION (§§ 39-22-3301 — 39-22-3304) › Section 39-22-3303 - Contributions credited to the Colorado cancer fund - creation - appropriation

(1)
The department of revenue shall determine annually the total amount designated pursuant to section
39-22-3302
and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Colorado cancer fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.
(2)
The general assembly shall appropriate annually from the Colorado cancer fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of a fiscal year, after subtracting the appropriation to the department, shall be transferred to the Colorado Cancer Coalition, an organization under the direction of the Colorado Foundation for Public Health and the Environment, a Colorado nonprofit organization. The coalition shall administer the moneys in furtherance of its work on behalf of the cancer community.
L. 2007: Entire part added, p. 1501, § 1, effective September 1. L. 2012: Entire part amended, (HB 12-1104), ch. 63, p. 225, § 1, effective August 8.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 33 - COLORADO CANCER FUNDVOLUNTARY CONTRIBUTION (§§ 39-22-3301 — 39-22-3304) › Section 39-22-3304 - Repeal of part

This part 33 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 cancer 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)
.
Amended by 2021 Ch. 53,§9, eff. 9/7/2021.
L. 2007: Entire part added, p. 1502, § 1, effective September 1. L. 2010: Entire section amended, (SB 10-172), ch. 672, p. 672, § 6, effective August 11. L. 2012: Entire part amended, (HB 12-1104), ch. 226, p. 226, §1, effective August 8. L. 2016: Entire section amended, (HB 16-1297), ch. 259, p. 259, § 9, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 224, p. 224, § 9, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 34 - [Repealed] (§ 39-22-3401) › Section 39-22-3401 - to 39-22-3404 - [Repealed]

(1) This part 34 was added in 2008.
(2) Section
39-22-3404
provided for the repeal of this part 34, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section
39-22-1001(8)
that a line has become available and the 9Health Fair fund voluntary contribution is next in the queue. (See L. 2012, p. 406.) The executive director filed the certification on November 1, 2014, so this part 34 is repealed, effective January 1, 2020.
For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see § 24-12-108.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 35 - [Repealed] ADULT STEM CELLS CURE FUND VOLUNTARY CONTRIBUTION (§ 39-22-3501) › Section 39-22-3501 - to 39-22-3503 - [Repealed]

(1) This part 35 was added in 2008.
(2) Section 39-22-3503 provided for the repeal of this part 35, effective January 1, 2017. (See L. 2011, p. 1336.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 36 - MAKE-A-WISH FOUNDATION OF COLORADOVOLUNTARY CONTRIBUTION (§§ 39-22-3601 — 39-22-3604) › Section 39-22-3601 - Legislative declaration

(1)
The general assembly hereby finds and declares that the Make-A-Wish Foundation of Colorado, a nonprofit entity, grants the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength, and joy. The general assembly further finds that the Make-A-Wish Foundation of Colorado will consider the wish of any child diagnosed with a life-threatening medical condition who is between the ages of two and a half and eighteen and lives anywhere in the state. The general assembly further finds that the Make-A-Wish Foundation of Colorado uses volunteers who meet with an eligible child and his or her family to determine the child's truest wish, and the entire family participates in the child's wish. The general assembly further finds that a child's wish provides joy, respite, and family healing and provides relief from the child's illness. The general assembly further finds that the happiness the Make-A-Wish Foundation of Colorado provides by granting wishes gets whole families out of hospitals and offers them a time of fun and togetherness. The general assembly further finds that the average cost of granting a wish is six thousand dollars, although some wishes cost much less, and some cost much more, and the Make-A-Wish Foundation of Colorado relies on in-kind gifts and donations from individuals, groups, and corporations as well as the generous donation of time from many volunteers.
(2)
In order to assist the Make-A-Wish Foundation of Colorado in fulfilling its mission, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in the Make-A-Wish Foundation of Colorado's efforts. It is therefore the intent of the general assembly to provide Colorado citizens the opportunity to support the efforts of the Make-A-Wish Foundation of Colorado by allowing citizens to make a voluntary contribution on their state income tax returns for such purpose.
L. 2009: Entire part added, (HB 09-1043), ch. 394, p. 2125, §1, effective August 5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 36 - MAKE-A-WISH FOUNDATION OF COLORADOVOLUNTARY CONTRIBUTION (§§ 39-22-3601 — 39-22-3604) › Section 39-22-3602 - Voluntary contribution designation - procedure

For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Make-A-Wish Foundation of Colorado fund created in section
39-22-3603(1)
.
Amended by 2021 Ch. 53,§10, eff. 9/7/2021.
L. 2009: Entire part added, (HB 09-1043), ch. 2126, p. 2126, § 1, effective August 5. L. 2012: Entire section amended, (HB 12-1096), ch. 132, p. 132, §1, effective March 19. L. 2016: Entire section amended, (HB 16-1297), ch. 260, p. 260, § 10, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 224, p. 224, § 10, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 36 - MAKE-A-WISH FOUNDATION OF COLORADOVOLUNTARY CONTRIBUTION (§§ 39-22-3601 — 39-22-3604) › Section 39-22-3603 - Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriation

(1)
The department of revenue shall determine annually the total amount designated pursuant to section
39-22-3602
and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Make-A-Wish Foundation of Colorado fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.
(2)
The general assembly shall appropriate annually from the Make-A-Wish Foundation of Colorado fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of a fiscal year, after subtracting the appropriation to the department, shall be transferred to the Make-A-Wish Foundation of Colorado, a Colorado nonprofit organization.
L. 2009: Entire part added, (HB 09-1043), ch. 394, p. 2126, §1, effective August 5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 36 - MAKE-A-WISH FOUNDATION OF COLORADOVOLUNTARY CONTRIBUTION (§§ 39-22-3601 — 39-22-3604) › Section 39-22-3604 - Repeal of part

This part 36 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 Make-A-Wish Foundation of 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)
.
Amended by 2021 Ch. 53,§11, eff. 9/7/2021.
L. 2009: Entire part added, (HB 09-1043), ch. 2126, p. 2126, § 1, effective August 5. L. 2012: Entire section amended, (HB 12-1096), ch. 132, p. 132, §2, effective March 19. L. 2016: Entire section amended, (HB 16-1297), ch. 260, p. 260, § 11, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 224, p. 224, § 11, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 37 - [Repealed] COLORADO 2-1-1 FIRST CALL FOR HELP FUND VOLUNTARY CONTRIBUTION (§ 39-22-3701) › Section 39-22-3701 - to 39-22-3704 - [Repealed]

Entire part repealed of its own accord, effective 1/1/2021.
L. 2010: Entire part added, (HB 10 - 10 73), ch. 347, p. 1603, § 1, effective August 11.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 38 - UNWANTED HORSE FUNDVOLUNTARY CONTRIBUTION (§§ 39-22-3801 — 39-22-3804) › Section 39-22-3801 - Legislative declaration

(1)
The general assembly hereby finds and declares that:
(a)
Horses are a cherished part of our western heritage and an important aspect of Colorado's culture and economy;
(b)
Colorado is facing a growing threat of an increasing number of unwanted horses;
(c)
Approximately six thousand horses become unwanted in Colorado each year;
(d)
Most of Colorado's horse rescue facilities are operating at capacity and, as such, their ability to care for additional unwanted horses is limited;
(e)
Documented incidences of horse abuse and neglect are rising; and
(f)
The Colorado unwanted horse alliance, a registered nonprofit organization pursuant to section 501 (c)(3) of the internal revenue code, exists to help find solutions to the problem.
(2)
In order to assist the Colorado unwanted horse alliance in fulfilling its mission, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in its efforts. It is therefore the intent of the general assembly to provide Coloradans the opportunity to support the efforts of the Colorado unwanted horse alliance by allowing citizens to make a voluntary contribution on their state income tax returns to the unwanted horse fund for such purpose.
L. 2010: Entire part added, (SB 10-139), ch. 305, p. 1440, §1, effective August 11.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 38 - UNWANTED HORSE FUNDVOLUNTARY CONTRIBUTION (§§ 39-22-3801 — 39-22-3804) › Section 39-22-3802 - Voluntary contribution designation - procedure

For income tax years commencing on or after January 1, 2016, 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 individual wishes to make to the unwanted horse fund created in section
39-22-3803(1)
.
Amended by 2021 Ch. 53, § 12, eff. 9/7/2021.
L. 2010: Entire part added, (SB 10-139), ch. 1441, p. 1441, § 1, effective August 11. L. 2013: Entire section R&RE, (HB 13 -1164), ch. 207, p. 207, § 1, effective August 7. L. 2016: Entire section amended, (HB 16 -1297), ch. 260, p. 260, § 12, effective April 14. L. 2021: Entire section amended, (SB 21 -145), ch. 225, p. 225, § 12, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 38 - UNWANTED HORSE FUNDVOLUNTARY CONTRIBUTION (§§ 39-22-3801 — 39-22-3804) › Section 39-22-3803 - Contributions credited to the unwanted horse fund - creation - appropriation

(1)
The department of revenue shall determine annually the total amount designated pursuant to section
39-22-3802
and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the unwanted horse fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.
(2)
The general assembly shall appropriate annually from the unwanted horse fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of the fiscal year, after subtracting the appropriation to the department, shall be transferred to the Colorado unwanted horse alliance, a registered nonprofit organization pursuant to section 501 (c)(3) of the internal revenue code.
L. 2010: Entire part added, (SB 10-139), ch. 305, p. 1441, §1, effective August 11.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 38 - UNWANTED HORSE FUNDVOLUNTARY CONTRIBUTION (§§ 39-22-3801 — 39-22-3804) › Section 39-22-3804 - Repeal of part

This part 38 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 unwanted horse 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)
.
Amended by 2021 Ch. 53,§13, eff. 9/7/2021.
L. 2010: Entire part added, (SB 10-139), ch. 1441, p. 1441, § 1, effective August 11. L. 2013: Entire section amended, (HB 13-1164), ch. 207, p. 207, §2, effective August 7. L. 2016: Entire section amended, (HB 16-1297), ch. 260, p. 260, § 13, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 225, p. 225, § 13, effective September 7.
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 39 - [Repealed] (§ 39-22-3901) › Section 39-22-3901 - to 39-22-3904 - [Repealed]

L. 2011: Entire part added, (HB 11-1097), ch. 140, p. 486, §2, effective August 10. L. 2013: (2) amended, (HB 13-1300), ch. 316, p. 1706, § 126, effective August 7.
(1) This part 39 was added in 2011.
(2) Section
39-22-3904
provided for the repeal of this part 39, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section
39-22-1001(8)
that a line has become available and the Goodwill Industries fund voluntary contribution is next in the queue. (See L. 2013, p. 1706.) The executive director filed the certification on December 5, 2011, so this part 39 is repealed, effective January 1, 2017.
For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see § 24-12-108.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 40 - [Repealed] (§ 39-22-4001) › Section 39-22-4001 - to 39-22-4004 - [Repealed]

L. 2011: Entire part added, (HB 11-1071), ch. 294, p. 1396, §2, effective August 10.
(1) This part 40 was added in 2011 and was not amended prior to its repeal in 2020.
(2) Section
39-22-4004
provided for the repeal of this part 40, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section
39-22-1001(8)
that a line has become available and the Roundup River Ranch voluntary contribution is next in the queue. (See L. 2011, p. 1398.) The executive director filed the certification on November 1, 2014, so this part 40 is repealed, effective January 1, 2020.
For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see § 24-12-108.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 41 - [Repealed] (§ 39-22-4101) › Section 39-22-4101 - to 39-22-4104 - [Repealed]

L. 2011: Entire part added, (SB 11-102), ch. 238, p. 1034, §2, effective August 10. L. 2017: IP(1) and (1)(e) amended, (SB 17-242), ch. 263, p. 1380, § 304, effective May 25.
(1) This part 41 was added in 2011.
(2) Section
39-22-4104
provided for the repeal of this part 41, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section
39-22-1001(8)
that a line has become available and the Families in Action for Mental Health fund voluntary contribution is next in the queue. (See L. 2011, p. 1036.) The executive director filed the certification on December 5, 2011, so this part 41 is repealed, effective January 1, 2017.
For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see § 24-12-108.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 42 - [Repealed] (§ 39-22-4201) › Section 39-22-4201 - to 39-22-4204 - [Repealed]

L. 2011: Entire part added, (SB 11-109), ch. 284, p. 1271, §1, effective June 2.
(1) This part 42 was added in 2011.
(2) Section
39-22-4204
provided for the repeal of this part 42, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section
39-22-1001(8)
that a line has become available and the public education fund voluntary contribution is next in the queue. (See L. 2011, p. 1272.) The executive director filed the certification on November 1, 2013, so this part 42 is repealed, effective January 1, 2019.
For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see § 24-12-108.