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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-22-5505

Filing requirements

Official textolls.infolast amended

An owner of a qualified development to which a credit has been allocated and each qualified taxpayer to which such owner has allocated a portion of said credit, if any, shall file with their state income tax return a copy of the allocation certificate issued by the authority with respect to such development and a copy of the owner's certification to the department as to the allocation of the credit among the qualified taxpayers having ownership interests in the development. Source: L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1983, § 2, effective May 30.

Amendment history

L. 2024: Entire part added, (HB 24-1434), ch. 291, p. 1983, § 2, effective May 30.

Source: view the official text

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In this article (40 sections)
  1. 39-22-4504 · Repeal of part
  2. 39-22-4701 · Short title
  3. 39-22-4702 · Legislative declaration
  4. 39-22-4703 · Definitions
  5. 39-22-4704 · First-time home buyer savings account
  6. 39-22-4705 · Eligible expenses - penalties for other uses
  7. 39-22-4706 · Forms
  8. 39-22-4707 · Financial institutions
  9. 39-22-4708 · Repeal of part
  10. 39-22-5101 · Legislative declaration
  11. 39-22-5102 · Voluntary contribution designation - procedure - effective…
  12. 39-22-5103 · List of eligible charitable organizations
  13. 39-22-5104 · Contributions credited to the donate to a Colorado…
  14. 39-22-5105 · Initial funding
  15. 39-22-5201 · Definitions
  16. 39-22-5202 · Uninsured designation - required forms - rules
  17. 39-22-5301 · Legislative declaration
  18. 39-22-5302 · Voluntary contribution designation - procedure - effective…
  19. 39-22-5303 · Contributions credited to Feeding Colorado fund - creation…
  20. 39-22-5304 · Repeal of part
  21. 39-22-5401 · Tax preference performance statement - legislative…
  22. 39-22-5402 · Definitions
  23. 39-22-5403 · Credit against tax - middle-income housing developments
  24. 39-22-5404 · Qualified development owned by governmental or…
  25. 39-22-5405 · Recapture
  26. 39-22-5406 · Parallel credits - insurance premium taxes
  27. 39-22-5407 · Rules - compliance monitoring
  28. 39-22-5408 · Reporting requirements
  29. 39-22-5409 · Repeal of part
  30. 39-22-5501 · Tax preference performance statement - legislative…
  31. 39-22-5502 · Definitions
  32. 39-22-5503 · Credit against tax - affordable housing located in a…
  33. 39-22-5504 · Recapture
  34. 39-22-5505 · Filing requirements
  35. 39-22-5506 · Parallel credits - insurance premium taxes
  36. 39-22-5507 · Compliance monitoring
  37. 39-22-5508 · Repeal of part
  38. 39-22-5601 · Legislative declaration
  39. 39-22-5602 · Voluntary contribution designation - procedure - effective…
  40. 39-22-5603 · Contributions credited to animal protection fund -…
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