EV supply equipment - exemption

1 rule

For property tax years commencing on and after January 1, 2023, but before January 1, 2030, an electric vehicle charging system, as defined in section 38-12-601 (6)(a), is exempt from the levy and collection of property tax.

in view

Whole section

Encodings · 1

electric_vehicle_charging_system_property_tax_exemption_appliesCO 39 § 39-3-138 · derived

C.R.S. 39-3-138

name: electric_vehicle_charging_system_property_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-138
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-138
          excerpt: an electric vehicle charging system ... is exempt
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-3-138
          excerpt: commencing on and after January 1, 2023, but before January 1, 2030
versions:
  - effective_from: '2023-01-01'
    formula: |-
      asset_is_electric_vehicle_charging_system
      and taxable_year_is_in_temporary_effective_window

▸rulespec code

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statutes/39/39-3-138.yaml

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Rules

electric_vehicle_charging_system_property_tax_exemption_applies

Derived

source: C.R.S. 39-3-138

- name: electric_vehicle_charging_system_property_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-138
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-138
            excerpt: an electric vehicle charging system ... is exempt
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-3-138
            excerpt: commencing on and after January 1, 2023, but before January 1, 2030
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        asset_is_electric_vehicle_charging_system
        and taxable_year_is_in_temporary_effective_window

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 38-12-601 (6)(a)inferredCO › Statutes › Title 39 › § 38-12-601 › (6)(a)

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