Source: L. 2009: Entire section added, (HB 09-1001), ch. 220, p. 995, § 1, effective August 5. L. 2013: (1)(d), (2), IP(10), and (13) amended, (HB 13-1287), ch. 212, p. 888, § 1, effective May 13. L. 2014: (1)(d), (2), (3)(a)(I), (3)(a)(III), (3)(b)(III), and (13) amended and (3)(b)(IV) added, (HB 14-1014), ch. 216, p. 810, § 1, effective May 16. L. 2015: (1)(h.3), (1)(h.5), and (3)(a)(I)(C) added and IP(3)(a), (3)(a)(I)(A), (3)(a)(III)(B), IP(3)(b), IP(3)(b)(II), and IP(3)(b)(IV) amended, (HB 15-1366), ch. 331, p. 1349, § 1, effective June 5. L. 2016: (1)(h.5) amended, (HB 16-1082), ch. 58, p. 153, § 44, effective August 10. L. 2017: (6) amended, (HB 17-1356), ch. 237, p. 973, § 2, effective May 24.
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