This part 49 is repealed, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the family caregiver support fund voluntary contribution is next in the queue, unless the family caregiver support fund established by this part 49 is continued or reestablished by the general assembly acting by bill before that date.
Source: L. 2017: Entire part added, (HB 17-1222), ch. 346, p. 1823, § 1, effective August 9.
Editor's note: Pursuant to section 39-22-1001 (8)(b), the executive director of the department of revenue certified to the revisor of statutes on November 1, 2017, that the voluntary contribution for the family caregiver support fund was added to the state income tax return form beginning January 1, 2018.
Structure Colorado Code