Source: L. 64: R&RE, p. 777, § 1. C.R.S. 1963: § 138-1-59. L. 77: (5) added, p. 1795, § 2, effective May 26. L. 83: (1) amended and (2), (3), and (5)(a) repealed, p. 2097, §§ 4, 5, effective January 1, 1984. L. 87: (6) added, p. 1458, § 1, effective May 4; entire section R&RE, p. 1446, § 17, effective June 22. L. 88: (5) added, p. 1315, § 10, effective May 29. L. 2008: (5) amended, p. 966, § 10, effective January 1, 2009. L. 2010: (6) added, (HB 10-1199), ch. 13, p. 67, § 2, effective February 24. L. 2016: (4) amended, (SB 16-189), ch. 210, p. 794, § 110, effective June 6. L. 2020: (1) amended, (HB 20-1420), ch. 277, p. 1359, § 4, effective July 11; (3) and (4) amended, (HB 20-1024), ch. 135, p. 588, § 2, effective September 14.
Editor's note: House Bill 87-1243 adding subsection (6) was superseded by House Bill 87-1331 and included in House Bill 87-1331 as (4).
Cross references: (1) For the short title ("Tax Fairness Act") in HB 20-1420, see section 1 of chapter 277, Session Laws of Colorado 2020.
(2) For the legislative declaration in HB 20-1024, see section 1 of chapter 135, Session Laws of Colorado 2020.
Structure Colorado Code
§ 39-22-501. Taxation of Regulated Investment Companies
§ 39-22-503. Taxation of Real Estate Investment Trusts - Definitions
§ 39-22-504. Net Operating Losses
§ 39-22-507.5. Credits Against Tax - Investment in Certain Property
§ 39-22-507.6. Credits Against Corporate Tax - Investment in Certain Property
§ 39-22-509. Mass Transit and Ridesharing Arrangements - Employer Deductions
§ 39-22-510. State-Employed Chaplains - Designation of Rental Allowance
§ 39-22-514. Tax Credit for Qualified Costs Incurred in Preservation of Historic Properties
§ 39-22-516.7. Tax Credit for Innovative Motor Vehicles - Definitions - Repeal
§ 39-22-516.8. Tax Credit for Innovative Trucks - Definitions - Repeal
§ 39-22-517. Tax Credit for Child Care Center Investments
§ 39-22-518. Tax Modification for Net Capital Gains - Definitions - Repeal
§ 39-22-520. Credit Against Tax - Investment in School-to-Career Program - Definitions
§ 39-22-521. Credits Against Tax - Employer Expenses - Public Assistance Recipients
§ 39-22-522. Credit Against Tax - Conservation Easements - Definition
§ 39-22-522.5. Conservation Easement Tax Credits - Dispute Resolution - Legislative Declaration
§ 39-22-526. Credit for Environmental Remediation of Contaminated Land - Definition - Repeal
§ 39-22-529. Business Expense Deduction - Labor Services - Unauthorized Alien - Definitions
§ 39-22-531. Colorado Job Growth Incentive Tax Credit - Rules - Definitions - Repeal
§ 39-22-532. Advanced Industry Investment Tax Credit - Definitions
§ 39-22-535. Credit for Purchase of Uniquely Valuable Motor Vehicle Registration Numbers
§ 39-22-540. Credit - Organ Donor - Leave of Absence Period - Legislative Declaration - Definitions