Colorado Code
Part 5 - Special Rules
§ 39-22-514. Tax Credit for Qualified Costs Incurred in Preservation of Historic Properties

(11.5) Notwithstanding the amount specified for any fee in this section, the executive director by rule or as otherwise provided by law may reduce the amount of one or more of the fees if necessary pursuant to section 24-75-402 (3), C.R.S., to reduce the uncommitted reserves of the fund to which all or any portion of one or more of the fees is credited. After the uncommitted reserves of the fund are sufficiently reduced, the executive director by rule or as otherwise provided by law may increase the amount of one or more of the fees as provided in section 24-75-402 (4), C.R.S.
























Amount of qualified costs incurred Amount of fee $5,000 up to and including $15,000 $ 250 Over $15,000 up to and including $50,000 $ 500 Over $50,000 up to and including $100,000 $ 750 Over $100,000 $ 1,000
Source: L. 90: Entire section added, p. 1730, § 1, effective April 20. L. 94: (1)(a) and (6)(a) amended, p. 1369, § 1, effective May 25. L. 98: (11.5) added, p. 1347, § 82, effective June 1. L. 99: IP(1)(a), (2), IP(3)(a), (3)(a)(I), (4), (6), (7)(a), (10)(a), and (11)(a) amended, p. 1278, § 1, effective June 3. L. 2008: IP(1)(a), (6)(a)(I), IP(6)(a)(II), (6)(a)(III), and (10)(a) amended and (11.7) added, p. 2266, § 1, effective August 5. L. 2009: (11.7)(a) amended, (SB 09-228), ch. 410, p. 2265, § 19, effective July 1; (6)(a)(I) amended, (SB 09-292), ch. 369, p. 1980, § 114, effective August 5.
Cross references: For additional funding by the general assembly to the state historical society, see § 24-80-202.5.

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