Colorado § 39-22-2104 Filing requirements

Colorado Statutes

§ 39-22-2104 — Filing requirements

Colorado § 39-22-2104

Title 39Taxation

Art.Income Tax

This text of Colorado § 39-22-2104 (Filing requirements) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-22-2104 (2026).

Text

An owner of a qualified development to
which a credit has been allocated and each qualified taxpayer to which such owner
has allocated a portion of said credit, if any, shall file with their state income tax
return a copy of the allocation certificate issued by the authority with respect to
such development and a copy of the owner's certification to the department as to
the allocation of the credit among the qualified taxpayers having ownership
interests in such development.

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An owner of a qualified development to
which a credit has been allocated and each qualified taxpayer to which such owner
has allocated a portion of said credit, if any, shall file with their state income tax
return a copy of the allocation certificate issued by the authority with respect to
such development and a copy of the owner's certification to the department as to
the allocation of the credit among the qualified taxpayers having ownership
interests in such development.