Colorado Revised Statutes Title 39. Taxation § 39-26-401. Definitions

(a) The application of technologies to produce or modify products, to develop microorganisms for specific uses, to identify targets for small pharmaceutical development, or to transform biological systems into useful processes or products; and

(b) The potential endpoints of the resulting products, processes, microorganisms, or targets are for improving human or animal health-care outcomes.

(a) Renewable energy generation technologies, including but not limited to solar, wind, biofuel, and geothermal energy generation technologies;

(b) Products and technologies used in renewable energy development and generation on a commercial scale; or

(c) Products and technologies that enhance the efficient extraction, collection, storage, distribution, production, or consumption of energy from any type of source.

(d) Repealed by Laws 2015, Ch. 227, § 1, eff. Aug. 5. 2015.

(a) Is a C corporation, as defined in section 39-22-103(2.5); a partnership, as defined in section 39-22-103(5.6); a limited liability company that is not a C corporation; an S corporation, as defined in section 39-22-103(10.5); or a sole proprietorship;

(b) Employs thirty-five or fewer full-time employees in Colorado;

(c) Is headquartered in Colorado or has more than fifty percent of its employees in Colorado; and

(d) Conducts research and development of medical technology or clean technology.