Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-30-108
Rules and regulations
# (1)
In accordance with article 4 of title 24, C.R.S., the executive director of the department of revenue shall promulgate rules and regulations for the implementation of sections 39-30-103.5 to 39-30-107.5.
# (2)
In accordance with article 4 of title 24, C.R.S., the commissioner of insurance shall promulgate rules and regulations for the implementation of section 39-30-107.6. Source: L. 86: Entire article added, p. 1142, § 1, effective July 1. L. 89: Entire section amended, p. 1523, § 9, effective June 7. 39-30-109. Repeal of article. (Repealed) Source: L. 86: Entire article added, p. 1142, § 1, effective July 1. L. 87: Entire section amended, p. 1472, § 5, effective May 28. L. 89: Entire section amended, p. 1523, § 10, effective June 7. L. 90: Entire section amended, p. 1753, § 2, effective May 24. L. 91, 1st Ex. Sess.: Entire section repealed, p. 13, § 4, effective July 5.
Amendment history
L. 86: Entire article added, p. 1142, § 1, effective July 1. L. 89: Entire section amended, p. 1523, § 9, effective June 7.
Source: view the official text
In this article (17 sections)
- 39-30-101 · Short title
- 39-30-102 · Legislative declaration
- 39-30-103 · Zones established - annual documentation - review -…
- 39-30-103.2 · Enhanced rural enterprise zones - criteria - termination
- 39-30-103.5 · Credit against tax - contributions to enterprise zone…
- 39-30-104 · Credit against tax - investment in certain property -…
- 39-30-105.1 · Credit for new enterprise zone business employees -…
- 39-30-105.5 · Credit against Colorado income taxes based on…
- 39-30-105.6 · Credit against tax - rehabilitation of vacant buildings
- 39-30-106 · Sales and use tax - machinery and equipment exempted
- 39-30-107 · Zoning regulations and labor agreements not affected
- 39-30-107.5 · Taxable property valuations - sales taxes - incentives -…
- 39-30-107.6 · Parallel credits and refunds - insurance premium taxes
- 39-30-108 · Rules and regulations
- 39-30-110 · Electronic submissions
- 39-30-111 · Department of revenue - enterprise zone data - electronic…
- 39-30-112 · Data provided to department of revenue