Colorado Code
Article 30 - Urban and Rural Enterprise Zone Act
§ 39-30-103.5. Credit Against Tax - Contributions to Enterprise Zone Administrators to Implement Economic Development Plans

(3.5) For income tax years commencing on and after January 1, 2003, monetary or in-kind contributions to promote nonprofit or government-funded community development projects in enterprise zones shall be deemed to be for the purpose of implementing the economic development plan for the enterprise zone.












Source: L. 89: Entire section added, p. 1519, § 1, effective June 7. L. 90: (2) added, p. 1399, § 14, effective May 24. L. 94: (3) added, p. 2085, § 1, effective July 1. L. 96: (1)(a) and (1)(c) amended and (1)(e), (4), (5), (6), and (7) added, p. 1125, §§ 2, 3, effective July 1. L. 98: (3)(b) repealed, p. 225, § 1, effective April 10; (2) amended, p. 1371, § 2, effective August 5. L. 99: (1)(e) amended, p. 729, § 3, effective May 20. L. 2000: (1)(a)(I), (1)(e), (6), and (7) amended, p. 1680, § 9, effective July 1. L. 2002: (3.5) added and (4) amended, p. 1107, § 4, effective August 7. L. 2006: (2) amended, p. 1508, § 60, effective June 1. L. 2007: (1)(a)(I) amended, p. 343, § 1, effective August 3. L. 2008: (1)(a)(I), (1)(e), (6), and (7) amended, p. 220, § 4, effective March 26. L. 2010: (8) added, (SB 10-162), ch. 395, p. 1877, § 2, effective January 1, 2012. L. 2013: (5) amended, (HB 13-1190), ch. 158, p. 511, § 1, effective May 3. L. 2020: (1)(a) amended, (HB 20-1177), ch. 118, p. 491, § 1, effective September 14. L. 2021: (2) repealed, (HB 21-1153), ch. 128, p. 517, § 1, effective September 7.

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