Colorado § 39-22-5505 Filing requirements

Colorado Statutes

§ 39-22-5505 — Filing requirements

Colorado·Title 39 Taxation·Art. Income Tax

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 the 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 the development.

Colorado § 39-22-5505 (Filing requirements) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.