C.R.S. § 39-30-111 — Department of revenue - enterprise zone data - electronic filing

(1) For the 2012 income tax year and each income tax year thereafter, any taxpayer that claims one or more income tax credits pursuant to this article 30 shall file a state income tax return with the department of revenue in an electronic format. (2) to (4) Repealed. Source: L. 2010: Entire section added, (SB 10-162), ch. 395, p. 1878, § 3, effective January 1, 2012. L. 2011: (4) amended, (HB 11-1303), ch. 264, p. 1177, § 97, effective January 1, 2012. L. 2019: (1) amended, (HB 19-1256), ch. 395, p. 3516, § 11, effective August 2. L. 2024: (2), (3), and (4) repealed, (HB 24-1036), ch. 373, p. 2537, § 39, effective August 7. Cross references: For the legislative declaration in HB 24-1036, see section 1 of chapter 373, Session Laws of Colorado 2024.