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us-co/statute/39/39-30-111 — Department of revenue - enterprise zone data - electronic filing · Axiom

Department of revenue - enterprise zone data - electronic filing

1 rule

(1) For the 2012 income tax year and each income tax year thereafter, any taxpayer that claims one or more income tax credits pursuant to this article 30 shall file a state income tax return with the department of revenue in an electronic format.

(2) to (4) Repealed.

in view

Whole section

Encodings · 1

state_income_tax_return_must_be_filed_electronicallyCO 39 § 39-30-111 · derived

C.R.S. § 39-30-111(1)

name: state_income_tax_return_must_be_filed_electronically
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-30-111(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-30-111
          excerpt: >-
            any taxpayer that claims one or more income tax credits pursuant to
            this article 30 shall file a state income tax return ... in an
            electronic format
      - path: versions[0].effective_from
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-30-111
          excerpt: For the 2012 income tax year and each income tax year thereafter
versions:
  - effective_from: '2012-01-01'
    formula: taxpayer_claims_one_or_more_income_tax_credits_pursuant_to_article_30

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statutes/39/39-30-111.yaml

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Rules

state_income_tax_return_must_be_filed_electronically

Derived

source: C.R.S. § 39-30-111(1)

- name: state_income_tax_return_must_be_filed_electronically
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-30-111(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-30-111
            excerpt: >-
              any taxpayer that claims one or more income tax credits pursuant to this article 30
              shall file a state income tax return ... in an electronic format
        - path: versions[0].effective_from
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-30-111
            excerpt: For the 2012 income tax year and each income tax year thereafter
  versions:
    - effective_from: '2012-01-01'
      formula: taxpayer_claims_one_or_more_income_tax_credits_pursuant_to_article_30