Filing requirements

1 rule

An owner of a qualified development to which a credit has been allocated and each qualified taxpayer to which such owner has allocated a portion of said credit, if any, shall file with their state income tax return a copy of the allocation certificate issued by the authority with respect to such development and a copy of the owner's certification to the department as to the allocation of the credit among the qualified taxpayers having ownership interests in the development.

in view

Whole section

Encodings · 1

credit_allocation_filing_documentation_requirement_satisfiedCO 39 § 39-22-5505 · derived

C.R.S. § 39-22-5505

name: credit_allocation_filing_documentation_requirement_satisfied
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-22-5505
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-5505
versions:
  - effective_from: '0001-01-01'
    formula: >-
      (not tax_unit_is_owner_of_qualified_development_with_allocated_credit

      and not tax_unit_is_qualified_taxpayer_allocated_credit_portion)

      or

      (state_income_tax_return_includes_allocation_certificate

      and
      state_income_tax_return_includes_owner_credit_allocation_certification)

▸rulespec code

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statutes/39/39-22-5505.yaml

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Rules

credit_allocation_filing_documentation_requirement_satisfied

Derived

source: C.R.S. § 39-22-5505

- name: credit_allocation_filing_documentation_requirement_satisfied
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-22-5505
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-5505
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (not tax_unit_is_owner_of_qualified_development_with_allocated_credit
        and not tax_unit_is_qualified_taxpayer_allocated_credit_portion)
        or
        (state_income_tax_return_includes_allocation_certificate
        and state_income_tax_return_includes_owner_credit_allocation_certification)

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