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us-co/statute/39/39-26-724 — Components used to produce energy from a renewable energy source - definitions · Axiom

Components used to produce energy from a renewable energy source - definitions

1 rule0 of 2 subsections

(1) (a) For fiscal years commencing on or after July 1, 2006, all sales, storage, and use of components used in the production of alternating current electricity from a renewable energy source, including but not limited to wind, shall be exempt from taxation under parts 1 and 2 of this article.

(b)and (c) Repealed.#

(b) and (c) Repealed.

(2) As used in this section:

(a) and (a.5) Repealed.

(b) (I) Components used in the production of alternating current electricity from a renewable energy source shall include, but shall not be limited to, wind turbines, rotors and blades, solar modules, trackers, generating equipment, supporting structures or racks, inverters, towers and foundations, balance of system components such as wiring, control systems, switchgears, and generator step-up transformers, and concentrating solar power components that include, but are not limited to, mirrors, plumbing, and heat exchangers.

(II) Components used in the production of alternating current electricity from a renewable energy source shall not include any components beyond the point of generator step-up transformers located at the production site, labor, energy storage devices, or remote monitoring systems.

(c)Repealed.#

(3) The purpose of the exemption authorized in this section is to create additional incentives for developing renewable energy projects not already created by other state or federal law.

in view

Whole section

Encodings · 1

renewable_electricity_component_tax_exemption_appliesCO 39 § 39-26-724 · derived

C.R.S. 39-26-724(1)(a), (2)(b)(I)-(II)

name: renewable_electricity_component_tax_exemption_applies
kind: derived
entity: TaxableTransaction
dtype: Judgment
period: Year
source: C.R.S. 39-26-724(1)(a), (2)(b)(I)-(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-724
          excerpt: >-
            components used in the production of alternating current electricity
            from a renewable energy source
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-724
          excerpt: >-
            shall not include any components beyond the point of generator
            step-up transformers located at the production site, labor, energy
            storage devices, or remote monitoring systems
versions:
  - effective_from: '2006-07-01'
    formula: >-
      item_is_component_used_to_produce_alternating_current_electricity_from_renewable_energy_source

      and not
      item_is_component_beyond_generator_step_up_transformers_at_production_site

      and not item_is_labor

      and not item_is_energy_storage_device

      and not item_is_remote_monitoring_system

▸rulespec code

Shown source

statutes/39/39-26-724.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

renewable_electricity_component_tax_exemption_applies

Derived

source: C.R.S. 39-26-724(1)(a), (2)(b)(I)-(II)

- name: renewable_electricity_component_tax_exemption_applies
  kind: derived
  entity: TaxableTransaction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-724(1)(a), (2)(b)(I)-(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-724
            excerpt: >-
              components used in the production of alternating current electricity from a renewable
              energy source
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-724
            excerpt: >-
              shall not include any components beyond the point of generator step-up transformers
              located at the production site, labor, energy storage devices, or remote monitoring
              systems
  versions:
    - effective_from: '2006-07-01'
      formula: >-
        item_is_component_used_to_produce_alternating_current_electricity_from_renewable_energy_source

        and not item_is_component_beyond_generator_step_up_transformers_at_production_site

        and not item_is_labor

        and not item_is_energy_storage_device

        and not item_is_remote_monitoring_system

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Components used to produce energy from a renewable energy source - definitions

1 rule0 of 2 subsections

Official source

graph ↗build calculator ↗

(b)and (c) Repealed.#

(b) and (c) Repealed.

(2) As used in this section:

(a) and (a.5) Repealed.

(c)Repealed.#

(3) The purpose of the exemption authorized in this section is to create additional incentives for developing renewable energy projects not already created by other state or federal law.

in view

Whole section

Encodings · 1

renewable_electricity_component_tax_exemption_appliesCO 39 § 39-26-724 · derived

C.R.S. 39-26-724(1)(a), (2)(b)(I)-(II)

name: renewable_electricity_component_tax_exemption_applies
kind: derived
entity: TaxableTransaction
dtype: Judgment
period: Year
source: C.R.S. 39-26-724(1)(a), (2)(b)(I)-(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-724
          excerpt: >-
            components used in the production of alternating current electricity
            from a renewable energy source
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-724
          excerpt: >-
            shall not include any components beyond the point of generator
            step-up transformers located at the production site, labor, energy
            storage devices, or remote monitoring systems
versions:
  - effective_from: '2006-07-01'
    formula: >-
      item_is_component_used_to_produce_alternating_current_electricity_from_renewable_energy_source

      and not
      item_is_component_beyond_generator_step_up_transformers_at_production_site

      and not item_is_labor

      and not item_is_energy_storage_device

      and not item_is_remote_monitoring_system

▸rulespec code

Shown source

statutes/39/39-26-724.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

renewable_electricity_component_tax_exemption_applies

Derived

source: C.R.S. 39-26-724(1)(a), (2)(b)(I)-(II)

- name: renewable_electricity_component_tax_exemption_applies
  kind: derived
  entity: TaxableTransaction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-724(1)(a), (2)(b)(I)-(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-724
            excerpt: >-
              components used in the production of alternating current electricity from a renewable
              energy source
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-724
            excerpt: >-
              shall not include any components beyond the point of generator step-up transformers
              located at the production site, labor, energy storage devices, or remote monitoring
              systems
  versions:
    - effective_from: '2006-07-01'
      formula: >-
        item_is_component_used_to_produce_alternating_current_electricity_from_renewable_energy_source

        and not item_is_component_beyond_generator_step_up_transformers_at_production_site

        and not item_is_labor

        and not item_is_energy_storage_device

        and not item_is_remote_monitoring_system