Electronic submissions

1 rule

(1) The Colorado office of economic development shall collaborate with the Colorado economic development commission and the department of revenue to develop the capability to allow taxpayers that intend to claim one or more income tax credits pursuant to this article to obtain any necessary certification, including precertification requirements, from the enterprise zone administrator in an electronic format. The Colorado office of economic development shall implement the electronic submission system by January 1, 2013. If the Colorado office of economic development is unable to implement an electronic submission system by January 1, 2013, the office shall submit a report to the Colorado economic development commission and the general assembly that explains the reasons that the implementation of such system has not been accomplished.

(2) Nothing in subsection (1) of this section shall be construed to prohibit a taxpayer that intends to claim one or more income tax credits pursuant to this article from submitting printed copies of certification forms, including precertification requirements.

in view

Whole section

Encodings · 1

printed_certification_submission_permittedCO 39 § 39-30-110 · derived

C.R.S. 39-30-110(2)

name: printed_certification_submission_permitted
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. 39-30-110(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-30-110
versions:
  - effective_from: '0001-01-01'
    formula: taxpayer_intends_to_claim_income_tax_credit_under_this_article

▸rulespec code

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statutes/39/39-30-110.yaml

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Rules

printed_certification_submission_permitted

Derived

source: C.R.S. 39-30-110(2)

- name: printed_certification_submission_permitted
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. 39-30-110(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-30-110
  versions:
    - effective_from: '0001-01-01'
      formula: taxpayer_intends_to_claim_income_tax_credit_under_this_article

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