For income tax years commencing on or after January 1, 2010, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the pet overpopulation fund created in section 35-80-116.5 (5).
Source: L. 2004: Entire part RC&RE, p. 1894, § 3, effective June 4. L. 2007: Entire section amended, p. 361, § 1, effective August 3. L. 2010: Entire section amended, (SB 10-172), ch. 186, p. 671, § 3, effective August 11. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1169, § 6, effective September 14.