§ 39-30.5-103. Definitions. as Used in This Article 30.5, Unless the Context Otherwise Requires:
“Colorado economic development commission” or “commission” means the Colorado economic development commission created in section 24-46-102, C.R.S. (1.5) “Colorado office of economic development” or “office” means the Colorado office of economic development created in section 24-48.5-101. “Credit certificate” means a statement issued by the commission certifying that the new business or new hire qualifies for […]
§ 39-30.5-104. Rural Jump-Start Zone Program Requirements – Commission – Guidelines – Definitions
The commission shall develop guidelines for the administration of the rural jump-start zone program created in this article 30.5, including, but not limited to: Application requirements, including application requirements for the grant program under section 39-30.5-105 (5) and subsections (7)(c) and (7)(d) of this section; Guidelines regarding the issuing of credit certificates and grants; and […]
§ 39-30.5-105. Rural Jump-Start Zone Program Benefits
New business income tax credit. If a new business locates in a rural jump-start zone during the income tax years commencing on or after January 1, 2016, but before January 1, 2026, and the commission has approved the new business for the rural jump-start zone program benefits as specified in section 39-30.5-104 (7)(a), then except […]
§ 39-30.5-106. Rural Jump-Start Zone – Local Government Requirements
Before the commission may approve a rural jump-start zone as specified in section 39-30.5-104, the following must occur: An interested distressed county must adopt a resolution affirming that it will provide incentive payments, exemptions, or refunds, as appropriate, to new businesses to eliminate the business personal property tax imposed on all new businesses by the […]
§ 39-30.5-107. Rural Jump-Start Zone Reporting Requirements
The commission shall annually post on the Colorado office of economic development’s website, and include in the commission’s annual report required to be presented to the general assembly pursuant to section 24-46-104 (2), the following information regarding any rural jump-start zone program benefits allowed under this article 30.5: The distressed county and interested municipalities that […]
§ 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 […]
§ 39-29-113. Exemption Prohibited – When
If any person likely to be liable for taxes imposed pursuant to the provisions of this article transfers all or part of his property to another person controlled, directly or indirectly, by the transferor before or after the transfer, the executive director may disallow to the transferee any exemption from tax otherwise authorized pursuant to […]