us-co/statute/39/39-22-2003 — State sales tax refund - offset against state income tax - qualified individuals

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us-co/statute/39/39-22-2003 — State sales tax refund - offset against state income tax - qualified individuals - definitions · Axiom

(1) (a) For purposes of this section, qualified individual means:

(I) A natural person who is domiciled in this state for the entire taxable year commencing January 1 and ending December 31 of such taxable year and who has state income tax liability under section 39-22-104 for the taxable year or who files a Colorado individual income tax return to claim a refund of Colorado income tax withheld from wages for that tax year;

(II) A natural person who is domiciled in this state for the entire taxable year commencing January 1 and ending December 31 of such taxable year and who is at least eighteen years of age as of December 31 of the taxable year preceding such taxable year;

(III) A natural person who died during the taxable year commencing January 1 and ending December 31, who was domiciled in this state from January 1 of the taxable year until the date of death, and whose estate or spouse has state income tax liability under section 39-22-104 for the taxable year or whose estate or spouse files a Colorado income tax return to claim a refund of Colorado income tax withheld from wages for that tax year; or

(IV) A natural person who died during the taxable year commencing on January 1 and ending December 31, who was domiciled in this state from January 1 of the taxable year until the date of death, and who was at least eighteen years of age as of December 31 immediately prior to that taxable year.

(b)Qualified individual does not include:∀ 2#

(b) Qualified individual does not include:

(I) Any natural person who was convicted of a felony and who served a sentence of incarceration in a correctional facility operated by or under contract with the department of corrections or the federal bureau of prisons for a total of one hundred eighty days or more during the fiscal year ending during the taxable year, regardless of whether such person meets the qualifications set forth in subsection (1)(a) of this section.

(II) and (III) Repealed.

(1.5) For purposes of this section, adjusted gross income means:

(a) For the taxable year commencing on January 1, 1999, and ending December 31, 1999, and for the taxable year commencing on January 1, 2000, and ending December 31, 2000, the combined total of:

(I) Federal adjusted gross income; and

(II) Social security benefits excluded from federal adjusted gross income for the tax year.

(b) For the taxable year commencing on January 1, 2001, and ending December 31, 2001, and for each subsequent taxable year thereafter, the combined total of:

(I) Federal adjusted gross income;

(II) Social security benefits excluded from federal adjusted gross income for the tax year; and

(III) Repealed.

(IV) The amount of interest income from state and local bonds added to federal taxable income pursuant to section 39-22-104 (3)(b).

(1.7) As used in this section, unless the context otherwise requires:

(a) Excess state revenues has the same meaning as set forth in section 39-22-2002 (3).

(b) Identical refund threshold has the same meaning as set forth in section 39-22-2002 (3.5).

(2) With respect to the taxable year commencing on January 1, 1999, and ending December 31, 1999, and for each subsequent taxable year, there is allowed to each qualified individual a state sales tax refund in an amount specified in subsection (3) of this section to be claimed in the manner specified in subsection (4) of this section if there were excess state revenues for the fiscal year ending in that tax year.

(3) The amount of the refund allowed under this section is as follows:

(a) For a qualified individual filing a single return or for a qualified individual filing a joint return with an individual who is not qualified, the amount of the identical individual sales tax refund calculated pursuant to section 39-22-2002 (2) or (5)(a) if the amount of such identical individual refund is less than or equal to the identical refund threshold;

(b) For any two qualified individuals filing a joint return, double the amount of the identical individual sales tax refund calculated pursuant to section 39-22-2002

(2) or (5)(a) if the amount of such identical individual refund is less than or equal to the identical refund threshold;

(c)For a qualified individual filing a single return or…∀ 1#

(c) For a qualified individual filing a single return or for a qualified individual filing a joint return with an individual who is not qualified, if the amount of the identical individual sales tax refund calculated pursuant to section 39-22-2002 (2) or (5)(a) exceeds the identical refund threshold:

(I) If the qualified individual's adjusted gross income for the tax year is less than or equal to twenty-five thousand dollars, the refund is an amount equal to the amount of excess state revenues required to be refunded pursuant to subsection (1) of this section, multiplied by twenty-five percent, divided by the estimated number of said qualified individuals expected to claim the credit for that taxable year;

(II) If the qualified individual's adjusted gross income for the tax year is greater than twenty-five thousand dollars but not more than fifty thousand dollars, the refund is an amount equal to the amount of excess state revenues required to be refunded pursuant to subsection (1) of this section, multiplied by twenty-three percent, divided by the estimated number of said qualified individuals expected to claim the credit for that taxable year;

(III) If the qualified individual's adjusted gross income for the tax year is greater than fifty thousand dollars but not more than seventy-five thousand dollars, the refund is an amount equal to the amount of excess state revenues required to be refunded pursuant to subsection (1) of this section, multiplied by nineteen percent, divided by the estimated number of said qualified individuals expected to claim the credit for that taxable year;

(IV) If the qualified individual's adjusted gross income for the tax year is greater than seventy-five thousand dollars but not more than one hundred thousand dollars, the refund is an amount equal to the amount of excess state revenues required to be refunded pursuant to subsection (1) of this section, multiplied by twelve percent, divided by the estimated number of said qualified individuals expected to claim the credit for that taxable year;

(V) If the qualified individual's adjusted gross income for the tax year is greater than one hundred thousand dollars but not more than one hundred twenty-five thousand dollars, the refund is an amount equal to the amount of excess state revenues required to be refunded pursuant to subsection (1) of this section, multiplied by six percent, divided by the estimated number of said qualified individuals expected to claim the credit for that taxable year;

(VI) If the qualified individual's adjusted gross income for the tax year is greater than one hundred twenty-five thousand dollars, the refund is an amount equal to the amount of excess state revenues required to be refunded pursuant to subsection (1) of this section, multiplied by fifteen percent, divided by the estimated number of said qualified individuals expected to claim the credit for that taxable year;

(d)For two qualified individuals filing a joint return, if…#

(d) For two qualified individuals filing a joint return, if the amount of the identical individual sales tax refund calculated pursuant to section 39-22-2002 (2) or (5)(a) exceeds the identical refund threshold, the amount of the refund is based upon the aggregate adjusted gross income of the qualified individuals and is an amount equal to double the amount of the refund allowed under paragraph (c) of this subsection (3) for such aggregate income amount.

(4) (a) The amount of the refund allowed under subsection (2) of this section for the taxable year commencing January 1, 2000, and ending December 31, 2000, and for each subsequent taxable year, shall be the same as provided in subsection

(3) of this section; except that, for each such taxable year, the executive director shall adjust:

(I) The amount of adjusted gross income, to the nearest thousand dollars, for each income classification such that the percentage of all qualified individuals who are expected to claim a refund under each income classification for such taxable year remains the same as the percentage of all qualified individuals who claimed a refund under such income classification for the 1999 tax year; and

(II) The amount of the refund allowed for each income classification such that the percentage of excess state revenues to be refunded to all qualified individuals for such income classification for such taxable year remains the same as the percentage of excess state revenues refunded to all qualified individuals for such income classification for the 1999 tax year.

(b) In calculating income classifications or the amount of refund allowed for a given income classification in accordance with the provisions of this section, the executive director shall use the most recent estimate of general fund revenues for the applicable taxable year prepared by the staff of the legislative council of the general assembly.

(5) (a) (I) A qualified individual as defined in subsection (1)(a)(I) or (1)(a)(III) of this section may claim a refund allowed by this section by filing an income tax return with the department of revenue no later than October 15 of the calendar year following the taxable year for which the refund is being claimed, in compliance with the provisions of this article 22.

(II) Repealed.

(III) The department of revenue shall not allow said refund claimed on any income tax return not filed in compliance with the provisions of this article. In no event shall the refund claimed by a qualified individual as defined in subparagraph

(I) or (III) of paragraph (a) of subsection (1) of this section on any income tax return be:

(A) Disallowed if said return is filed on or before October 15 of the calendar year following the tax year for which the refund is being claimed; and

(B) Allowed if said return is filed after October 15 of the calendar year following the tax year for which the refund is being claimed.

(b) A qualified individual as defined in subsection (1)(a)(II) or (1)(a)(IV) of this section may claim a refund allowed by this section by filing an income tax return for the taxable year for which the refund is allowed with the department of revenue no later than October 15 of the calendar year following the tax year for which the refund is being claimed.

(c) (I) Notwithstanding any provision of subsection (5)(b) of this section to the contrary, a qualified individual as defined in subsection (1)(a)(II) or (1)(a)(IV) of this section who claims a property tax or heat or fuel assistance grant pursuant to section 39-31-101 may claim a refund authorized by this section on the assistance grant application form described in section 39-31-102 (2). Claiming a refund on such assistance grant application form is in lieu of claiming the refund on an income tax return pursuant to subsection (5)(b) of this section. Any refund claimed pursuant to this subsection (5)(c) must be claimed on or before October 15 of the calendar year following the tax year for which the refund is being claimed.

(II) The department of revenue shall not allow a refund authorized by this section that is claimed on an assistance grant application form if:

(A) The assistance grant application form is filed after October 15 of the calendar year following the tax year for which the refund is being claimed; or

(B) The qualified individual has claimed the refund authorized by this section on an income tax form filed in accordance with subsection (5)(b) of this section for the tax year for which the refund is allowed.

(6) Except as otherwise provided in this subsection (6), if the refund allowed under this section exceeds the income taxes otherwise due on the claimant's income, the amount of the refund shall be refunded to the claimant. The claimant may elect to carry forward the amount of the refund not used as an offset against income taxes or as an offset against subsequent years' income tax liability.

(7) In addition to any other penalties allowed by law, any person who claims but is not eligible to claim the refund allowed pursuant to this section shall be subject to the criminal penalties imposed pursuant to section 39-21-118, as applicable.

(8) and (9) Repealed.

(9.5) The provisions of section 39-21-108 (3) apply to the refund allowed pursuant to this part 20 in the same manner as an overpayment of tax.

(10) The department of corrections shall provide in a timely manner the information requested by the department of revenue necessary to identify the persons specified in subsection (1)(b) of this section. The information must be provided in the form requested by the department of revenue. The department of revenue shall maintain the confidentiality of any social security number received pursuant to this subsection (10).

in view

Whole section

Encodings · 5

minimum_qualifying_individual_ageCO 39 § 39-22-2003 · parameter

39-22-2003(1)(a)(II)

name: minimum_qualifying_individual_age
kind: parameter
dtype: Integer
source: 39-22-2003(1)(a)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-22-2003
          excerpt: at least eighteen years of age
versions:
  - effective_from: '1999-01-01'
    formula: '18'

felony_incarceration_disqualification_daysCO 39 § 39-22-2003 (b) · parameter

39-22-2003(b)

name: felony_incarceration_disqualification_days
kind: parameter
dtype: Count
source: 39-22-2003(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-22-2003
          excerpt: one hundred eighty days or more
versions:
  - effective_from: '1999-01-01'
    formula: '180'

felony_incarceration_disqualifies_individualCO 39 § 39-22-2003 (b) · derived

39-22-2003(b)

name: felony_incarceration_disqualifies_individual
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 39-22-2003(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-2003
          excerpt: convicted of a felony and who served a sentence of incarceration
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-2003
          excerpt: for a total of one hundred eighty days or more
versions:
  - effective_from: '1999-01-01'
    formula: >-
      person_was_convicted_of_felony

      and
      days_person_served_incarcerated_in_specified_correctional_facility_during_fiscal_year
      >= felony_incarceration_disqualification_days

qualified_individual_for_sales_tax_refundCO 39 § 39-22-2003 · derived

39-22-2003(1)(a)

name: qualified_individual_for_sales_tax_refund
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 39-22-2003(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-22-2003
          excerpt: qualified individual means
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-2003
          excerpt: Qualified individual does not include
versions:
  - effective_from: '1999-01-01'
    formula: |-
      person_is_natural
      and (
        (
          person_is_domiciled_in_colorado_for_entire_taxable_year
          and person_has_state_income_tax_liability_or_files_return_for_withholding_refund
        )
        or (
          person_is_domiciled_in_colorado_for_entire_taxable_year
          and person_age_as_of_preceding_december_31 >= minimum_qualifying_individual_age
        )
        or (
          person_died_during_taxable_year
          and person_was_domiciled_in_colorado_from_january_1_until_death
          and estate_or_spouse_has_state_income_tax_liability_or_files_return_for_withholding_refund
        )
        or (
          person_died_during_taxable_year
          and person_was_domiciled_in_colorado_from_january_1_until_death
          and person_age_as_of_december_31_immediately_before_taxable_year >= minimum_qualifying_individual_age
        )
      )
      and not felony_incarceration_disqualifies_individual

refund_claim_on_assistance_grant_application_allowedCO 39 § 39-22-2003 (c) · derived

39-22-2003(c)

name: refund_claim_on_assistance_grant_application_allowed
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 39-22-2003(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-2003
          excerpt: >-
            qualified individual as defined in subsection (1)(a)(II) or
            (1)(a)(IV)
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-22-2003
          excerpt: must be claimed on or before October 15
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-2003
          excerpt: has claimed the refund ... on an income tax form
versions:
  - effective_from: '1999-01-01'
    formula: |-
      person_is_natural
      and (
        (
          person_is_domiciled_in_colorado_for_entire_taxable_year
          and person_age_as_of_preceding_december_31 >= minimum_qualifying_individual_age
        )
        or (
          person_died_during_taxable_year
          and person_was_domiciled_in_colorado_from_january_1_until_death
          and person_age_as_of_december_31_immediately_before_taxable_year >= minimum_qualifying_individual_age
        )
      )
      and person_claims_property_tax_or_heat_or_fuel_assistance_grant
      and assistance_grant_application_is_filed_by_refund_claim_deadline
      and not person_has_claimed_refund_on_income_tax_return_for_same_tax_year
      and not felony_incarceration_disqualifies_individual

▸rulespec code

Shown source

statutes/39/39-22-2003.yaml

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Rules

minimum_qualifying_individual_age

Parameter

source: 39-22-2003(1)(a)(II)

- name: minimum_qualifying_individual_age
  kind: parameter
  dtype: Integer
  source: 39-22-2003(1)(a)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-22-2003
            excerpt: at least eighteen years of age
  versions:
    - effective_from: '1999-01-01'
      formula: '18'

felony_incarceration_disqualification_days

Parameter(b) in text ↖

source: 39-22-2003(b)

- name: felony_incarceration_disqualification_days
  kind: parameter
  dtype: Count
  source: 39-22-2003(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-22-2003
            excerpt: one hundred eighty days or more
  versions:
    - effective_from: '1999-01-01'
      formula: '180'

felony_incarceration_disqualifies_individual

Derived(b) in text ↖

source: 39-22-2003(b)

- name: felony_incarceration_disqualifies_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 39-22-2003(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-2003
            excerpt: convicted of a felony and who served a sentence of incarceration
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-2003
            excerpt: for a total of one hundred eighty days or more
  versions:
    - effective_from: '1999-01-01'
      formula: >-
        person_was_convicted_of_felony

        and days_person_served_incarcerated_in_specified_correctional_facility_during_fiscal_year >=
        felony_incarceration_disqualification_days

qualified_individual_for_sales_tax_refund

Derived

source: 39-22-2003(1)(a)

- name: qualified_individual_for_sales_tax_refund
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 39-22-2003(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-22-2003
            excerpt: qualified individual means
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-2003
            excerpt: Qualified individual does not include
  versions:
    - effective_from: '1999-01-01'
      formula: |-
        person_is_natural
        and (
          (
            person_is_domiciled_in_colorado_for_entire_taxable_year
            and person_has_state_income_tax_liability_or_files_return_for_withholding_refund
          )
          or (
            person_is_domiciled_in_colorado_for_entire_taxable_year
            and person_age_as_of_preceding_december_31 >= minimum_qualifying_individual_age
          )
          or (
            person_died_during_taxable_year
            and person_was_domiciled_in_colorado_from_january_1_until_death
            and estate_or_spouse_has_state_income_tax_liability_or_files_return_for_withholding_refund
          )
          or (
            person_died_during_taxable_year
            and person_was_domiciled_in_colorado_from_january_1_until_death
            and person_age_as_of_december_31_immediately_before_taxable_year >= minimum_qualifying_individual_age
          )
        )
        and not felony_incarceration_disqualifies_individual

refund_claim_on_assistance_grant_application_allowed

Derived(c) in text ↖

source: 39-22-2003(c)

- name: refund_claim_on_assistance_grant_application_allowed
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 39-22-2003(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-2003
            excerpt: qualified individual as defined in subsection (1)(a)(II) or (1)(a)(IV)
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-22-2003
            excerpt: must be claimed on or before October 15
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-2003
            excerpt: has claimed the refund ... on an income tax form
  versions:
    - effective_from: '1999-01-01'
      formula: |-
        person_is_natural
        and (
          (
            person_is_domiciled_in_colorado_for_entire_taxable_year
            and person_age_as_of_preceding_december_31 >= minimum_qualifying_individual_age
          )
          or (
            person_died_during_taxable_year
            and person_was_domiciled_in_colorado_from_january_1_until_death
            and person_age_as_of_december_31_immediately_before_taxable_year >= minimum_qualifying_individual_age
          )
        )
        and person_claims_property_tax_or_heat_or_fuel_assistance_grant
        and assistance_grant_application_is_filed_by_refund_claim_deadline
        and not person_has_claimed_refund_on_income_tax_return_for_same_tax_year
        and not felony_incarceration_disqualifies_individual

▸citations (13)

References

This rule cites 13 other rules.

CO 39 § 39-22-104inferredCO › Statutes › Title 39 › § 39-22-104
CO 39 § 39-22-104inferredCO › Statutes › Title 39 › § 39-22-104
CO 39 § 39-22-104 (3)(b)inferredCO › Statutes › Title 39 › § 39-22-104 › (3)(b)
CO 39 § 39-22-2002 (3)inferredCO › Statutes › Title 39 › § 39-22-2002 › (3)
CO 39 § 39-22-2002 (3.5)inferredCO › Statutes › Title 39 › § 39-22-2002 › (3.5)
CO 39 § 39-22-2002 (2)inferredCO › Statutes › Title 39 › § 39-22-2002 › (2)
CO 39 § 39-22-2002 (2)inferredCO › Statutes › Title 39 › § 39-22-2002 › (2)
CO 39 § 39-22-2002 (2)inferredCO › Statutes › Title 39 › § 39-22-2002 › (2)
CO 39 § 39-22-2002 (2)inferredCO › Statutes › Title 39 › § 39-22-2002 › (2)
CO 39 § 39-31-101inferredCO › Statutes › Title 39 › § 39-31-101
CO 39 § 39-31-102 (2)inferredCO › Statutes › Title 39 › § 39-31-102 › (2)
CO 39 § 39-21-118inferredCO › Statutes › Title 39 › § 39-21-118
CO 39 § 39-21-108 (3)inferredCO › Statutes › Title 39 › § 39-21-108 › (3)