Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-30-110
Electronic submissions
# (1)
The Colorado office of economic development shall collaborate with the Colorado economic development commission and the department of revenue to develop the capability to allow taxpayers that intend to claim one or more income tax credits pursuant to this article to obtain any necessary certification, including precertification requirements, from the enterprise zone administrator in an electronic format. The Colorado office of economic development shall implement the electronic submission system by January 1, 2013. If the Colorado office of economic development is unable to implement an electronic submission system by January 1, 2013, the office shall submit a report to the Colorado economic development commission and the general assembly that explains the reasons that the implementation of such system has not been accomplished.
# (2)
Nothing in subsection (1) of this section shall be construed to prohibit a taxpayer that intends to claim one or more income tax credits pursuant to this article from submitting printed copies of certification forms, including precertification requirements. Source: L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1878, § 3, effective January 1, 2012.
Amendment history
L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1878, § 3, effective January 1, 2012.
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