C.R.S. § 39-22-535 — Credit for purchase of uniquely valuable motor vehicle registration numbers - repeal

(1) For tax years commencing on or after January 1, 2013, and prior to January 1, 2025, a person who buys the right to use a registration number under section 8-88-206 is allowed a credit against the income taxes imposed by this article 22 for twenty percent of the purchase price of the right to use the registration number that is paid to the Colorado disability funding committee created in section 8-88-202. (2) If the credit allowed by this section exceeds the tax otherwise due, the taxpayer may carry it forward for up to five years but shall claim it on the earliest possible subsequent tax return. (3) This section is repealed, effective December 31, 2034. Source: L. 2013: Entire section added, (SB 13-170), ch. 254, p. 1347, § 4, effective May 23. L. 2019: (1) amended, (SB 19-241), ch. 390, p. 3477, § 56, effective August 2. L. 2022: (1) amended, (SB 22-217), ch. 378, p. 2683, § 7, effective August 10. L. 2024: (1) amended, (HB 24-1360), ch. 324, p. 2167, § 10, effective July 1; (1) amended and (3) added, (HB 24-1036), ch. 373, p. 2528, § 14, effective August 7. Editor's note: Amendments to subsection (1) by HB 24-1036 and HB 24-1360 were harmonized. Cross references: For the legislative declaration in HB 24-1360, see section 1 of chapter 324, Session Laws of Colorado 2024. For the legislative declaration in HB 24-1036, see section 1 of chapter 373, Session Laws of Colorado 2024. 39-22-536. Credit for food contributed to hunger-relief charitable organizations - definitions - repeal. (Repealed) Source: L. 2014: Entire section added, (HB 14-1119), ch. 286, p. 1173, § 2, effective May 30. Editor's note: Subsection (5) provided for the repeal of this section, effective January 1, 2025. (See L. 2014, p. 1173.) 39-22-537. Credit for personal property taxes paid - legislative declaration - definitions - repeal. (Repealed) Source: L. 2014: Entire section added, (HB 14-1279), ch. 340, p. 1513, § 1, effective August 6. L. 2017: IP(3)(a) and (6) amended, (SB 17-267), ch. 267, p. 1468, § 25, effective May 30. L. 2018: (2)(b) amended, (HB 18-1375), ch. 274, p. 1722, § 82, effective May 29. Editor's note: Subsection (6) provided for the repeal of this section, effective July 1, 2021. (See L. 2017, p. 1468.)