Colorado Revised Statutes Title 39 — Taxation
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to (4) Repealed.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 L. 2024: (2), (3), and (4) repealed, (HB 24-1036), ch. 373, p. 2537, § 39, effective August 7.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.
Amendment history
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 L. 2024: (2), (3), and (4) repealed, (HB 24-1036), ch. 373, p. 2537, § 39, effective August 7.
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