Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-1302 — Contributions credited to homeless prevention activities program fund - creation - appropriation
(1) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-1301 and shall report such amount to the state treasurer. The state treasurer shall credit such amount to the homeless prevention activities program fund, a cash fund hereby established in the state treasury. All moneys in the homeless prevention activities program fund at the end of a fiscal year, after appropriations made pursuant to subsection (3) of this section, are designated for the purposes set forth in article 7.8 of title 26, C.R.S., and shall not revert to the general fund. Any interest earned on moneys in the fund shall remain in the fund to be used for the purposes of article 7.8 of title 26, C.R.S. At the end of each fiscal year, the state treasurer shall transfer all designated moneys in the fund and all interest earned through the investment of fund moneys to the division of housing within the department of local affairs created in section 24-32-704, C.R.S., for distribution as directed by the advisory committee pursuant to article 7.8 of title 26, C.R.S. (2) (Deleted by amendment, L. 91, p. 1947, § 6, effective April 17, 1991.) (3) The general assembly shall appropriate annually from the homeless prevention activities program fund: (a) (Deleted by amendment, L. 91, p. 1947, § 6, effective April 17, 1991.) (b) To the department of revenue its costs of administering the income tax refunds designated as contributions to the fund. (c) Repealed. (4) The amount of administrative and indirect costs assessed under this section shall be based on the number of FTE allocated by each department referenced in this section for the administration of this part 13, expressed as a percentage of the total FTE of that department. In no case shall the administrative and indirect costs assessed exceed this percentage. (5) The division of housing within the department of local affairs created in section 24-32-704, C.R.S., is authorized to spend up to five percent of all voluntary contributions to the homeless prevention activities program fund or fifteen thousand dollars, whichever is greater, for costs incurred in administering such program. Source: L. 89: Entire part added, p. 1228, § 2, effective July 1. L. 91: Entire section amended, p. 1947, § 6, effective April 17. L. 92: (3)(c) repealed, p. 1068, § 6, effective March 16; (5) added, p. 2145, § 3, effective March 25. L. 2002: (1) amended, p. 864, § 9, effective August 7. L. 2012: (1) and (5) amended, (SB 12-158), ch. 151, p. 545, § 7, effective May 3. 39-22-1303. Repeal of part. (Repealed) Source: L. 89: Entire part added, p. 1229, § 2, effective July 1. L. 91: Entire section amended, p. 1948, § 7, effective April 17. L. 94: Entire section repealed, p. 727, § 3, effective April 19. PART 14 OPERATION DESERT STORM ACTIVE DUTY MILITARY VOLUNTARY CONTRIBUTION 39-22-1401. Voluntary contribution designation - procedure - repeal. (Repealed) Source: L. 91: Entire part added, p. 2000, § 4, effective May 1. Editor's note: Subsection (2) provided for the repeal of this section, effective March 15, 1994. (See L. 91, p. 2000.) 39-22-1402. Contributions credited to Operation Desert Storm active duty military fund - appropriations - repeal. (Repealed) Source: L. 91: Entire part added, p. 2000, § 4, effective May 1. L. 92: (3)(b) repealed, p. 1068, § 7, effective March 16. Editor's note: Subsection (4) provided for the repeal of this section, effective June 15, 1994. (See L. 91, p. 2000.) 39-22-1403. Late filing of income tax returns. (Repealed) Source: L. 91: Entire part added, p. 2001, § 4, effective May 1. L. 2004: Entire section repealed, p. 218, § 42, effective August 4. PART 15 ACTION OLDER AMERICAN VOLUNTEER PROGRAMS - VOLUNTARY CONTRIBUTION 39-22-1501 to 39-22-1504. (Repealed) Editor's note: (1) This part 15 was added in 1993. For amendments to this part 15 prior to its repeal in 2000, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume. (2) Section 39-22-1504 provided for the repeal of this part 15, effective January 1, 2000. (See L. 99, p. 1097.) PART 16 DRUG ABUSE RESISTANCE EDUCATION (D.A.R.E.) VOLUNTARY CONTRIBUTION 39-22-1601 to 39-22-1604. (Repealed) Editor's note: (1) This part 16 was added in 1996. For amendments to this part 16 prior to its repeal in 2000, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume. (2) Section 39-22-1604 provided for the repeal of this part 16, effective January 1, 2000. (See L. 96, p. 1569.) PART 17 CHILD CARE VOLUNTARY CONTRIBUTION 39-22-1701 to 39-22-1705. (Repealed) Editor's note: (1) This part 17 was added in 1996. For amendments to this part 17 prior to its repeal in 2010, consult the 2009 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume. (2) Section 39-22-1705 (1) provided for the repeal of this part 17, effective January 1, 2010. (See L. 99, p. 307.) PART 18 SPECIAL OLYMPICS COLORADO VOLUNTARY CONTRIBUTION Editor's note: (1) This part 18 was added in 1997. It was repealed in 2013 and was subsequently recreated and reenacted in 2013, resulting in the addition, relocation, or elimination of sections as well as subject matter. For amendments to this part 18 prior to 2013, consult the Colorado statutory research explanatory note beginning on page vii in the front of this volume. (2) Prior to this part 18 being recreated and reenacted, § 39-22-1804 provided for the repeal of this part 18, effective January 1, 2013. (See L. 2009, p. 1786.)
Source: official text