Colorado Code
Part 5 - Special Rules
§ 39-22-522.5. Conservation Easement Tax Credits - Dispute Resolution - Legislative Declaration





































































Region Judicial Districts Region 1 1st, 2nd, 8th, 13th, 17th, 18th, 19th, and 20th Region 2 3rd, 4th, 10th, 11th, 12th, 15th, and 16th Region 3 5th, 6th, 7th, 9th, 14th, 21st, and 22nd
Source: L. 2011: Entire section added, (HB 11-1300), ch. 193, p. 741, § 1, effective May 19. L. 2013: (5)(e) and (12) amended, (SB 13-221), ch. 251, p. 1334, § 10, effective August 7. L. 2014: (8), (12)(a)(II), and (12)(a)(III) amended, (SB 14-117), ch. 385, p. 1922, § 9, effective July 1. L. 2017: (12) and (13) repealed, (HB 17-1137), ch. 45, p. 134, § 6, effective August 9. L. 2018: (8) repealed, (HB 18-1291), ch. 273, p. 1692, § 7, effective May 29.
Cross references: For the legislative declaration in the 2013 act amending subsections (5)(e) and (12), see section 1 of chapter 251, Session Laws of Colorado 2013.

Structure Colorado Code

Colorado Code

Title 39 - Taxation

Article 22 - Income Tax

Part 5 - Special Rules

§ 39-22-501. Taxation of Regulated Investment Companies

§ 39-22-503. Taxation of Real Estate Investment Trusts - Definitions

§ 39-22-504. Net Operating Losses

§ 39-22-504.5. Short Title

§ 39-22-504.6. Definitions

§ 39-22-504.7. Medical Savings Accounts - Establishment - Contributions - Distributions - Restrictions - Taxation - Portability

§ 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

§ 39-22-514.5. Tax Credit for Qualified Costs Incurred in Preservation of Historic Structures - Short Title - Definitions

§ 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

§ 39-22-530. Credit for Employers That Hire Persons With Intellectual and Developmental Disabilities - Definitions

§ 39-22-531. Colorado Job Growth Incentive Tax Credit - Rules - Definitions - Repeal

§ 39-22-532. Advanced Industry Investment Tax Credit - Definitions

§ 39-22-533. Instream Flow Incentive Tax Credit for Water Rights Holders - Rules - Definitions - Repeal

§ 39-22-535. Credit for Purchase of Uniquely Valuable Motor Vehicle Registration Numbers

§ 39-22-536. Credit for Food Contributed to Hunger-Relief Charitable Organizations - Definitions - Repeal

§ 39-22-537.5. Credit for Personal Property Taxes Paid - Legislative Declaration - Definitions - Repeal

§ 39-22-538. Credit for Health-Care Preceptors Working in Health Professional Shortage Areas - Legislative Declaration - Definitions

§ 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs - Legislative Declaration - Definitions - Repeal

§ 39-22-540. Credit - Organ Donor - Leave of Absence Period - Legislative Declaration - Definitions

§ 39-22-541. Credit for Retrofitting a Residence to Increase a Residence's Visitability - Legislative Declaration - Definitions - Repeal

§ 39-22-542. Tax Credit for Conversion Costs for Employee Business Ownership - Definitions - Declaration - Repeal