(III.5) A leasehold interest in a qualified commercial structure that is located in a rural community for a term of not less than five years; or
(I) A municipality with a population of less than fifty thousand people that is not located within the Denver metropolitan area; or
(II) An unincorporated area of any county the total population of which county is less than fifty thousand people that is not located within the Denver metropolitan area.
(5.5) Issuance of tax credit certificate for qualified residential structures - rules.
Source: L. 2014: Entire section added, (HB 14-1311), ch. 183, p. 670, § 1, effective May 14. L. 2015: (2)(j) amended, (HB 15-1307), ch. 218, p. 804, § 1, effective August 5. L. 2018: Entire section amended, (HB 18-1190), ch. 344, p. 2046, § 1, effective May 30; (5.5)(a)(III) and (8)(c)(IV)(A) added, (HB 18-1190), ch. 344, p. 2046, § 1, effective January 1, 2020. L. 2019: (7)(a.5) amended, (SB 19-241), ch. 390, p. 3477, § 55, effective August 2.
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