Colorado Revised Statutes Title 39 — Taxation
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This section is repealed, effective December 31, 2034.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 (Repealed) Source: L. 2014: Entire section added, (HB 14-1119), ch. 286, p. 1173, § 2, effective May 30.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 (Repealed) Source: L. 2014: Entire section added, (HB 14-1279), ch. 340, p. 1513, § 1, effective August 6.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.)
Amendment history
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.
Source: view the official text
In this article (40 sections)
- 39-22-504.5 · Short title
- 39-22-504.6 · Definitions
- 39-22-504.7 · Medical savings accounts - establishment - contributions…
- 39-22-507.5 · Credits against tax - investment in certain property -…
- 39-22-507.6 · Credits against corporate tax - investment in certain…
- 39-22-509 · Credit against tax - employer expenditures for alternative…
- 39-22-514 · Tax credit for qualified costs incurred in preservation of…
- 39-22-514.5 · Tax credit for qualified costs incurred in preservation…
- 39-22-516.7 · Tax credit for innovative motor vehicles - tax preference…
- 39-22-516.8 · Tax credit for innovative trucks - tax preference…
- 39-22-517 · Tax credit for child care center investments - repeal
- 39-22-518 · Tax modification for net capital gains - definitions -…
- 39-22-520 · Credit against tax - investment in school-to-career program…
- 39-22-521 · Credits against tax - employer expenses - public assistance…
- 39-22-522 · Credit against tax - conservation easements - definitions -…
- 39-22-522.5 · Conservation easement tax credits - dispute resolution -…
- 39-22-526 · Credit for environmental remediation of contaminated land -…
- 39-22-529 · Business expense deduction - labor services - unauthorized…
- 39-22-531 · Colorado job growth incentive tax credit - rules -…
- 39-22-532 · Advanced industry investment tax credit - definitions
- 39-22-535 · Credit for purchase of uniquely valuable motor vehicle…
- 39-22-537.5 · Credit for personal property taxes paid - legislative…
- 39-22-538 · Credit for health-care preceptors working in health…
- 39-22-539 · Credit for employer contributions to employee 529 qualified…
- 39-22-540 · Credit - organ donor - leave of absence period -…
- 39-22-541 · Credit for retrofitting a residence to increase a…
- 39-22-542 · Employee ownership tax credit - definitions - legislative…
- 39-22-542.5 · Tax credit for new employee-owned businesses - employee…
- 39-22-543 · Credit for wildfire hazard mitigation expenses -…
- 39-22-544 · Credit against tax - qualifying seniors - creation -…
- 39-22-545 · Credit against tax - heat pump systems - heat pump water…
- 39-22-546 · Credit against tax - residential energy storage systems -…
- 39-22-547 · Early childhood educator income tax credit - tax preference…
- 39-22-548 · Colorado homeless contribution tax credit - legislative…
- 39-22-549 · Credit against tax - small food business recovery and…
- 39-22-550 · Tax credit for reducing emissions from certain lawn…
- 39-22-551 · Industrial clean energy tax credit - tax preference…
- 39-22-552 · Tax credit for expenditures made in connection with a…
- 39-22-553 · Geothermal electricity generation production tax credit -…
- 39-22-554 · Heat pump technology and thermal energy network tax credit…