As used in this article, unless the context otherwise requires:
(15.5) "Seed or early stage", in reference to a qualified business, means that the qualified business, at the time of the initial qualified investment, either:
Source: L. 2001: Entire article added, p. 1525, § 1, effective June 9. L. 2004: (13)(b), (13)(c), and (13)(d) amended, p. 1, § 1, effective January 20; (10) and (14) amended, p. 24, § 2, effective March 4; (10) and (14) amended, p. 44, § 2, effective March 4; (11) and (14) amended and (15.5) added, p. 1243, § 2, effective May 27.
Editor's note: Amendments to subsection (14) by Senate Bill 04-247 were harmonized with Senate Bill 04-106 and House Bill 04-1206.
Cross references: For the legislative declaration contained in the 2004 act amending subsections (10) and (14), see section 1 of chapter 11, Session Laws of Colorado 2004. For the legislative declaration contained in the 2004 act amending subsections (10) and (14), see section 1 of chapter 12, Session Laws of Colorado 2004.
Structure Colorado Code
Article 3.5 - Certified Capital Companies
§ 10-3.5-102. Legislative Declaration
§ 10-3.5-104. Certification - Fees
§ 10-3.5-105. Premium Tax Credit
§ 10-3.5-106. Aggregate Limitations on Credits
§ 10-3.5-107. Requirements for Continuance of Certification - Fees
§ 10-3.5-108. Distributions - Remittance of Portion of Proceeds