Colorado Revised Statutes Title 39. Taxation § 39-36-103. Definitions

(1) “Certification” means the written tax credit certificate documenting a taxpayer's income tax credit claim pursuant to section 39-30-104, 39-30-105.1, or 39-30-105.5 and the estimated value of each credit certified by the CHIPS zone administrator, for which the taxpayer received precertification in accordance with section 39-36-104(5)(b).

(2) “CHIPS Act” means the federal “Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022”, Pub.L. 117-167, as amended.

(3) “CHIPS zone” means a semiconductor manufacturing zone approved by the commission pursuant to section 39-36-104(2)(a).

(4) “Commission” means the Colorado economic development commission created in section 24-46-102(1).

(5) “Department” means the Colorado department of revenue.

(6) “Director” means the director of the office.

(7) “Office” means the Colorado office of economic development created in section 24-48.5-101.

(8) “Precertification” means the written precertification of a taxpayer's proposed project and any related income tax credit claims pursuant to section 39-30-104, 39-30-105.1, or 39-30-105.5, by the CHIPS zone administrator in reliance on the taxpayer's representations pursuant to section 39-36-104(5)(a).

(9) “Refund certificate” has the same meaning as set forth in section 24-46-108(1)(i).

(10) “Semiconductor manufacturing” has the same meaning as set forth in section 24-46-108(1)(j).

(11) “Taxpayer” means a person engaged in semiconductor manufacturing that is subject to tax under article 22 of this title 39.