39-22-1001 Voluntary Contributions. Basis and Purpose. The bases for this rule are §§ 39-21-112, 39-22-701 et seq., 39-

22-801 et seq., and 39-22-1001 et seq., C.R.S. The purpose of this rule is to limit the aggregate amount a taxpayer can voluntarily contribute to programs appearing on the Colorado individual income tax return. The aggregate amount a taxpayer can voluntarily contribute to programs appearing on the Colorado individual income tax return pursuant to article 22 of title 39, C.R.S. is limited to the overpayment reflected on the taxpayer’s return, reduced by any amount that must first be credited toward an unpaid debt or liability pursuant to § 39-21-108(3), C.R.S.