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Source: L. 2014: Entire section added, (HB 14-1017), ch. 277, p. 1126, § 5, effective May 29. L. 2018: IP(1) amended, (SB 18-007), ch. 228, p. 1440, § 3, effective May 22.
Structure Colorado Code
Colorado Code
Title 39 - Taxation
Article 22 - Income Tax
Part 21 - Colorado Affordable Housing Tax Credit
§ 39-22-2101. Definitions
§ 39-22-2102. Credit Against Tax - Affordable Housing Developments
§ 39-22-2103. Recapture
§ 39-22-2104. Filing Requirements
§ 39-22-2105. Parallel Credits - Insurance Premium Taxes
§ 39-22-2106. Rules
§ 39-22-2107. Compliance Monitoring
§ 39-22-2108. Report to the General Assembly