Skip to main content
Find a Lawyer

Colorado Revised Statutes Title 39. Taxation § 39-36-105. Electronic submissions--certification data to department of revenue

Current as of January 01, 2025 | Updated by Findlaw Staff

(1)(a) On or before September 1, 2023, and on or before September 1 of each calendar year thereafter through September 1, 2035, the director, or the director's designee, shall transmit to the department data regarding income tax credits allowed pursuant to this article 36 that are certified by the CHIPS zone administrator from January 1 through June 30 of the same calendar year.

(b) On or before March 31, 2024, and on or before March 31 of each calendar year thereafter through March 31, 2036, the director, or the director's designee, shall transmit to the department data regarding income tax credits allowed pursuant to this article 36 that are certified by the CHIPS zone administrator from July 1 through December 31 of the previous calendar year.

(c) The data required to be transmitted by the director, or the director's designee, to the department under subsections (2)(a) and (2)(b) must be in the form of electronic reports that include the following information:

(I) The taxpayer's name;

(II) The taxpayer's Colorado account number and federal employer identification number;

(III) The type and amount of each income tax credit allowed under this article 36 and certified by the CHIPS zone administrator for the taxpayer for the tax year; and

(IV) Any associated taxpayers' names, Colorado account numbers, and federal employer identification numbers or social security numbers if the credit allowed under this article 36 is allocated from a pass-through entity to its partners, shareholders, members, or other constituent taxpayers.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Colorado Revised Statutes Title 39. Taxation § 39-36-105. Electronic submissions--certification data to department of revenue - last updated January 01, 2025 | https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-36-105/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard