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us-co/statute/39/39-22-5404 — Qualified development owned by governmental or quasi-governmental entity · Axiom

Qualified development owned by governmental or quasi-governmental entity

3 rules0 of 3 subsections

(1) Notwithstanding any other provision of this part 54:

(a)The authority may allocate credits to any governmental…#

(a) The authority may allocate credits to any governmental or quasi-governmental entity, including the middle-income housing authority created in section 29-4-1104, with respect to a qualified development that is owned by such entity.

(b)(I) A governmental or quasi-governmental entity may…#

(b) (I) A governmental or quasi-governmental entity may transfer credits allocated to it by the authority to any qualified taxpayer.

(II) Such a governmental or quasi-governmental entity shall invest in the qualified development any compensation received in connection with a transfer of credits to a qualified taxpayer.

(III) A qualified taxpayer to which a credit is transferred pursuant to this subsection (1)(b) is entitled to claim the credit in the same manner and subject to the same conditions and allocation rights as an owner of a qualified development to which the authority has allocated a credit.

(c)(I) A credit allocated to a governmental or…#

in view

Whole section

Encodings · 3

credit_allocation_for_owned_qualified_development_is_permittedCO 39 § 39-22-5404 · derived

C.R.S. § 39-22-5404(1)(a)

name: credit_allocation_for_owned_qualified_development_is_permitted
kind: derived
entity: GovernmentalOrQuasiGovernmentalEntity
dtype: Judgment
period: Year
source: C.R.S. § 39-22-5404(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-22-5404
versions:
  - effective_from: '0001-01-01'
    formula: entity_owns_qualified_development

credit_transfer_to_qualified_taxpayer_is_permittedCO 39 § 39-22-5404 · derived

C.R.S. § 39-22-5404(1)(b)(I)

name: credit_transfer_to_qualified_taxpayer_is_permitted
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-22-5404(1)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-22-5404
versions:
  - effective_from: '0001-01-01'
    formula: |-
      credit_is_allocated_to_governmental_or_quasi_governmental_entity
      and taxpayer_is_qualified

transferred_credit_is_claimable_as_owner_creditCO 39 § 39-22-5404 · derived

C.R.S. § 39-22-5404(1)(b)(III)

name: transferred_credit_is_claimable_as_owner_credit
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-22-5404(1)(b)(III)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-22-5404
versions:
  - effective_from: '0001-01-01'
    formula: credit_was_transferred_pursuant_to_subsection_1_b

▸rulespec code

Shown source

statutes/39/39-22-5404.yaml

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View on GitHub

Rules

credit_allocation_for_owned_qualified_development_is_permitted

Derived

source: C.R.S. § 39-22-5404(1)(a)

- name: credit_allocation_for_owned_qualified_development_is_permitted
  kind: derived
  entity: GovernmentalOrQuasiGovernmentalEntity
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-5404(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-22-5404
  versions:
    - effective_from: '0001-01-01'
      formula: entity_owns_qualified_development

credit_transfer_to_qualified_taxpayer_is_permitted

Derived

source: C.R.S. § 39-22-5404(1)(b)(I)

- name: credit_transfer_to_qualified_taxpayer_is_permitted
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-5404(1)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-22-5404
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        credit_is_allocated_to_governmental_or_quasi_governmental_entity
        and taxpayer_is_qualified

transferred_credit_is_claimable_as_owner_credit

Derived

source: C.R.S. § 39-22-5404(1)(b)(III)

- name: transferred_credit_is_claimable_as_owner_credit
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-5404(1)(b)(III)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-22-5404
  versions:
    - effective_from: '0001-01-01'
      formula: credit_was_transferred_pursuant_to_subsection_1_b

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 29-4-1104inferredCO › Statutes › Title 39 › § 29-4-1104
CO 39 § 39-22-5405inferredCO › Statutes › Title 39 › § 39-22-5405
CO 39 § 39-22-5405inferredCO › Statutes › Title 39 › § 39-22-5405

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Qualified development owned by governmental or quasi-governmental entity

3 rules0 of 3 subsections

Official source

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(1) Notwithstanding any other provision of this part 54:

(a)The authority may allocate credits to any governmental…#

(b)(I) A governmental or quasi-governmental entity may…#

(b) (I) A governmental or quasi-governmental entity may transfer credits allocated to it by the authority to any qualified taxpayer.

(II) Such a governmental or quasi-governmental entity shall invest in the qualified development any compensation received in connection with a transfer of credits to a qualified taxpayer.

(c)(I) A credit allocated to a governmental or…#

in view

Whole section

Encodings · 3

credit_allocation_for_owned_qualified_development_is_permittedCO 39 § 39-22-5404 · derived

C.R.S. § 39-22-5404(1)(a)

name: credit_allocation_for_owned_qualified_development_is_permitted
kind: derived
entity: GovernmentalOrQuasiGovernmentalEntity
dtype: Judgment
period: Year
source: C.R.S. § 39-22-5404(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-22-5404
versions:
  - effective_from: '0001-01-01'
    formula: entity_owns_qualified_development

credit_transfer_to_qualified_taxpayer_is_permittedCO 39 § 39-22-5404 · derived

C.R.S. § 39-22-5404(1)(b)(I)

name: credit_transfer_to_qualified_taxpayer_is_permitted
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-22-5404(1)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-22-5404
versions:
  - effective_from: '0001-01-01'
    formula: |-
      credit_is_allocated_to_governmental_or_quasi_governmental_entity
      and taxpayer_is_qualified

transferred_credit_is_claimable_as_owner_creditCO 39 § 39-22-5404 · derived

C.R.S. § 39-22-5404(1)(b)(III)

name: transferred_credit_is_claimable_as_owner_credit
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-22-5404(1)(b)(III)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-22-5404
versions:
  - effective_from: '0001-01-01'
    formula: credit_was_transferred_pursuant_to_subsection_1_b

▸rulespec code

Shown source

statutes/39/39-22-5404.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

credit_allocation_for_owned_qualified_development_is_permitted

Derived

source: C.R.S. § 39-22-5404(1)(a)

- name: credit_allocation_for_owned_qualified_development_is_permitted
  kind: derived
  entity: GovernmentalOrQuasiGovernmentalEntity
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-5404(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-22-5404
  versions:
    - effective_from: '0001-01-01'
      formula: entity_owns_qualified_development

credit_transfer_to_qualified_taxpayer_is_permitted

Derived

source: C.R.S. § 39-22-5404(1)(b)(I)

- name: credit_transfer_to_qualified_taxpayer_is_permitted
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-5404(1)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-22-5404
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        credit_is_allocated_to_governmental_or_quasi_governmental_entity
        and taxpayer_is_qualified

transferred_credit_is_claimable_as_owner_credit

Derived

source: C.R.S. § 39-22-5404(1)(b)(III)

- name: transferred_credit_is_claimable_as_owner_credit
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-5404(1)(b)(III)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-22-5404
  versions:
    - effective_from: '0001-01-01'
      formula: credit_was_transferred_pursuant_to_subsection_1_b

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 29-4-1104inferredCO › Statutes › Title 39 › § 29-4-1104
CO 39 § 39-22-5405inferredCO › Statutes › Title 39 › § 39-22-5405
CO 39 § 39-22-5405inferredCO › Statutes › Title 39 › § 39-22-5405