§ 39-30.5-108. Severability
If any provision of this article or the application thereof to any person or circumstance is held invalid, such invalidity does not affect other provisions or applications of this article that can be given effect without the invalid provision or application, and to this end the provisions of this article are declared to be severable. […]
§ 39-31-101. Real Property Tax – Tax Equivalent – Assistance – Eligibility – Applicability – Definitions
Individuals having resided within this state for the entire taxable year who are sixty-five years of age or older during the taxable year shall be eligible for a grant to be determined with respect to the income taxes imposed by article 22 of this title based upon the payment by such persons of real estate […]
§ 39-31-102. Procedures to Obtain Grant – Department of Revenue – Responsibilities
A grant authorized by section 39-31-101 or 39-31-104 shall be paid from the reserve for refunds created by section 39-22-622. Payments shall be made on a quarterly basis, with the amount of each payment equal to the total amount of the grant divided by the number of quarters remaining in the calendar year in which […]
§ 39-31-103. Department of Human Services – Outreach – Departmental Information Sharing
The department of human services shall conduct outreach for the grants available under this article. As part of this duty, the department shall: Target the outreach to participants in other state benefit programs; Incorporate the outreach into existing media campaigns; Work with county departments of human or social services; Collaborate with interested community-based organizations, including […]
§ 39-31-104. Heat or Fuel Expenses Assistance – Eligibility – Applicability – Definitions
Individuals having resided within this state for the entire taxable year who are sixty-five years of age or older during the taxable year shall be eligible for a grant to be determined with respect to the income taxes imposed by article 22 of this title to aid in the payment by such persons of heat […]
§ 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: […]
§ 39-31-105. Executive Director – Rule-Making – Collection of Erroneous Payments – Waiver
The executive director of the department of revenue may promulgate rules necessary for the administration of this article. Such rules shall be promulgated in accordance with article 4 of title 24, C.R.S. If the department of revenue incorrectly pays a grant under section 39-31-101 or 39-31-104 as a result of a departmental error, the executive […]
§ 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 […]
§ 39-32-101. Short Title
This article shall be known and may be cited as the “Rural Technology Enterprise Zone Act”. Source: L. 98: Entire article added, p. 695, § 1, effective May 18.
§ 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, […]