§ 39-29-110. Local Government Severance Tax Fund – Creation – Administration – Definitions – Repeal
There is created in the department of local affairs a local government severance tax fund. In accordance with section 39-29-108 , portions of the state severance tax receipts must be credited to the local government severance tax fund. All income derived from the deposit and investment of the money in the local government severance tax […]
§ 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 […]
§ 39-29-111. Withholding of Income From Oil and Gas Interest – Definition
Every producer or purchaser who disburses funds that are owed to any person owning a working interest, a royalty interest, a production payment, or any other interest in any oil or gas produced in Colorado shall, unless such production is exempt under section 39-29-105 (1) and the producer or purchaser has registered such exempt production […]
§ 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.
§ 39-29-112. Procedures and Reports
Except as set forth in subsections (6) and (7) of this section, every person subject to taxation under the provisions of this article shall make an annual return to the department of revenue, separate and apart from other returns required to be made under the provisions of articles 20 to 28 of this title, upon […]
§ 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 […]
§ 39-29-113. 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 […]
§ 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 […]
§ 39-29-114. Component Members of a Controlled Group Treated as One Taxpayer
For the purposes of this article, persons who are members of the same controlled group of corporations shall be treated as one taxpayer. If fifty percent or more of the beneficial interest in two or more corporations, trusts, or estates is owned by the same or related persons (taking into account only persons who own […]
§ 39-29-102. Definitions
[ Editor’s note: This version of the introductory portion to this section is effective until January 1, 2022. ] As used in this article, unless the context otherwise requires: [ Editor’s note: This version of the introductory portion to this section is effective January 1, 2022. ] As used in this article 29, unless the […]