For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado healthy rivers fund created in section 39-22-2403.
Source: L. 2002: Entire part added, p. 1097, § 1, effective August 7. L. 2005: Entire section amended, p. 666, § 1, effective June 1. L. 2008: Entire section amended, p. 1548, § 1, effective August 5. L. 2011: Entire section amended, (HB 11-1177), ch. 50, p. 131, § 1, effective August 10. L. 2015: Entire section amended, (HB 15-1252), ch. 303, p. 1247, § 1, effective August 5. L. 2016: Entire section amended, (HB 16-1297), ch. 92, p. 258, § 2, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 53, p. 223, § 2, effective September 7.