Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-5201 — Definitions
As used in this part 52, unless the context otherwise requires: (1) Advisory committee means the affordable health care coverage easy enrollment advisory committee created in section 10-22-113. (2) Department means the department of revenue. (3) Exchange means the Colorado health benefit exchange created in article 22 of title 10. (4) Health-care coverage affordability program means: (a) A medical assistance program under the Colorado Medical Assistance Act, articles 4, 5, and 6 of title 25.5; (b) The Children's Basic Health Plan Act, article 8 of title 25.5; or (c) A health benefit plan, as defined in section 10-22-103 (6), offered through the exchange for which premium tax credits or cost-sharing reductions are available. Source: L. 2020: Entire part added, (HB 20-1236), ch. 236, p. 1148, § 5, effective September 14.
Source: official text