§ 39-29-116. Uranium Mill Tailings Remedial Action Program Fund – Creation – Oversight Committee – Repeal
The general assembly hereby declares that the purpose of creating the uranium mill tailings remedial action program fund is to provide a funding source to match federal funds available under the federal “Uranium Mill Tailings Radiation Control Act of 1978”, 42 U.S.C. 7901 et seq., for the purpose of cleaning up certain sites designated in […]
§ 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.
§ 39-30-102. Legislative Declaration
The general assembly hereby finds and declares: That the health, safety, and welfare of the people of this state are dependent upon the continued encouragement, development, and expansion of opportunities for employment in the private sector in this state; That there currently exist in this state both rural and urban areas which require new employment […]
§ 39-30-103. Zones Established – Review – Termination
Any municipality, county, or group of contiguous municipalities or counties may propose an area of such municipality, county, or group of municipalities or counties to be designated as an enterprise zone if the area has a population of no more than one hundred fifteen thousand persons as calculated pursuant to subsection (1.3) of this section, […]
§ 39-30-103.2. Enhanced Rural Enterprise Zones – Criteria – Termination
The portion of any county within an enterprise zone designated pursuant to section 39-30-103 shall be designated as an enhanced rural enterprise zone if the county that contains the area to be so designated meets two or more of the following criteria: The county has an unemployment rate at least fifty percent above the state […]
§ 39-30-103.5. Credit Against Tax – Contributions to Enterprise Zone Administrators to Implement Economic Development Plans
Any taxpayer who makes a monetary or in-kind contribution for the purpose of implementing the economic development plan for the enterprise zone to the person or agency designated as the enterprise zone administrator by the Colorado economic development commission, shall be allowed a credit against the income tax imposed by article 22 of this title […]
§ 39-30-104. Credit Against Tax – Investment in Certain Property – Definitions
In lieu of any credit allowable under section 39-22-507.5, there shall be allowed to any person as a credit against the tax imposed by article 22 of this title, for income tax years commencing on or after January 1, 1986, an amount equal to the total of three percent of the total qualified investment, as […]
§ 39-30-105.1. Credit for New Enterprise Zone Business Employees – Definitions
For any income tax year commencing on or after January 1, 2014, any taxpayer who operates a business facility in an enterprise zone is allowed a credit against the income tax imposed by article 22 of this title in an amount equal to one thousand one hundred dollars per income tax year for each business […]
§ 39-30-105.5. Credit Against Colorado Income Taxes Based on Expenditures for Research and Experimental Activities
Any taxpayer who makes expenditures in research and experimental activities, as defined in section 174 of the federal “Internal Revenue Code of 1986”, as amended, which activities are conducted in an enterprise zone for the purpose of carrying out a trade or business, shall be allowed a credit against the income tax imposed by article […]
§ 39-28.8-307. Revenue and Spending Limitations
Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, any revenues generated by the retail marijuana excise tax imposed pursuant to this part 3 as approved by the voters at the statewide election in November 2013 may be collected […]