§ 39-30-108. Rules and Regulations
In accordance with article 4 of title 24, C.R.S., the executive director of the department of revenue shall promulgate rules and regulations for the implementation of sections 39-30-103.5 to 39-30-107.5. In accordance with article 4 of title 24, C.R.S., the commissioner of insurance shall promulgate rules and regulations for the implementation of section 39-30-107.6. Source: […]
§ 39-30-110. Electronic Submissions
The Colorado office of economic development shall collaborate with the Colorado economic development commission and the department of revenue to develop the capability to allow taxpayers that intend to claim one or more income tax credits pursuant to this article to obtain any necessary certification, including precertification requirements, from the enterprise zone administrator in an […]
§ 39-30-111. Department of Revenue – Enterprise Zone Data – Electronic Filing – Submission of Carryforward Schedule
For the 2012 income tax year and each income tax year thereafter, any taxpayer that claims one or more income tax credits pursuant to this article 30 shall file a state income tax return with the department of revenue in an electronic format. For the 2012 income tax year and each income tax year thereafter, […]
§ 39-30-112. Data Provided to Department of Revenue
On or before September 30 of each calendar year, the director of the Colorado office of economic development or the director’s designee shall transmit to the department of revenue the data regarding income tax credits allowed pursuant to this article that are certified by enterprise zone administrators from January 1 through June 30 of the […]
§ 39-30-105.6. Credit Against Tax – Rehabilitation of Vacant Buildings
For income tax years commencing on or after January 1, 1989, any taxpayer who is the owner or tenant of a building which is located in an enterprise zone, which is at least twenty years old, and which has been unoccupied for at least two years and who makes qualified expenditures for the purpose of […]
§ 39-30-106. Sales and Use Tax – Machinery and Equipment Exempted
On or after July 1, 1995, purchases of machinery or machine tools, or parts thereof, and materials for the construction or repair of machinery or machine tools, in excess of five hundred dollars to be used solely and exclusively in an enterprise zone in manufacturing tangible personal property, for sale or profit, whether or not […]
§ 39-30-107. Zoning Regulations and Labor Agreements Not Affected
Nothing in this article shall affect any zoning measure or labor-management agreement in effect when an enterprise zone is established or adopted or entered into after the establishment. Source: L. 86: Entire article added, p. 1142, § 1, effective July 1.
§ 39-30-107.5. Taxable Property Valuations – Sales Taxes – Incentives – Definitions
Notwithstanding any law to the contrary, any special district, county, municipality, or city and county within an enterprise zone may negotiate with any taxpayer who qualifies for a credit pursuant to section 39-30-105.1 for an incentive payment or credit equal to not more than the amount of the taxes levied upon the taxable property of […]
§ 39-30-107.6. Parallel Credits and Refunds – Insurance Premium Taxes
Any taxpayer who is subject to the tax on insurance premiums established by sections 10-3-209, 10-5-111, and 10-6-128, C.R.S., and who is therefore exempt from the payment of income tax and who is otherwise eligible to claim a credit or refund pursuant to this article may claim such credit or refund against such insurance premium […]
§ 39-30-101. Short Title
This article shall be known and may be cited as the “Urban and Rural Enterprise Zone Act”. Source: L. 86: Entire article added, p. 1139, § 1, effective July 1.