Colorado § 39-30-107.6 Parallel credits and refunds - insurance premium taxes

Colorado Statutes

§ 39-30-107.6 — Parallel credits and refunds - insurance premium taxes

Colorado § 39-30-107.6

Title 39Taxation

Art.Urban and Rural Enterprise Zone Act

This text of Colorado § 39-30-107.6 (Parallel credits and refunds - insurance premium taxes) 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. § 39-30-107.6 (2026).

Text

(1)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 tax to the same extent as the taxpayer would have been able to claim such credit or refund against income tax.

(2)For purposes of administering this section, any reference in this article to income tax year means the calendar year.

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(1)
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 tax to the same extent as the taxpayer would have been able to claim
such credit or refund against income tax.

(2) For purposes of administering this section, any reference in this article to
income tax year means the calendar year.