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Axiom
Colorado
Statutes

Colorado Revised Statutes 2025 Title 39 Taxation

Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal∀ 1
Early childhood educator income tax credit - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Colorado homeless contribution tax credit - legislative declaration - definitions - repeal∀ 1
Credit against tax - small food business recovery and resilience grant program equipment - community food consortium duties and responsibilities - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Tax credit for reducing emissions from certain lawn equipment - tax preference performance statement - legislative declaration - definitions - report - repeal∀ 1
Industrial clean energy tax credit - tax preference performance statement - definitions - report - repeal∀ 1
Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Geothermal electricity generation production tax credit - tax preference performance statement - legislative declaration - definitions - repeal
Heat pump technology and thermal energy network tax credit - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Electric bicycle tax credit - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Tax credit for sustainable aviation fuel production facility - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal∀ 1
Tax credit for employer's contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal∀ 1
Tax credit for certification of aircraft to use unleaded aviation gasoline - tax preference performance statement - review - legislative declaration - definitions - repeal∀ 1
Agricultural stewardship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal∀ 1
Apprenticeship tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal∀ 1
Tax credit for freight rail use - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
New railroad operator tax credit - tax preference performance statement - legislative declaration - definitions - rules - repeal∀ 1
Workforce shortage tax credit - tax preference performance statement - report - legislative declaration - definitions - repeal∀ 1
Qualified care worker tax credit - tax preference performance statement - legislative declaration - definitions - repeal∀ 1
Tax credit for investments in fixed capital assets for a shared quantum facility - tax preference performance statement - legislative declaration - definitions - report - repeal∀ 1
Quantum business loan loss reserve income tax credit - tax preference performance statement - cash fund - legislative declaration - definitions - report - repeal∀ 1
Community revitalization tax credit - community revitalization tax credit program cash fund - tax preference performance statement - legislative declaration - definitions - report - repeal∀ 1
Tuition and fee tax incentive for qualifying students - tax preference performance statement - report - legislative declaration - definitions - repeal∀ 1
Film festival incentive tax credit - tax preference performance statement - legislative declaration - definitions - repeal
Definitions∀ 1
Returns - repeal∀ 1
Reporting federal adjustments - definitions∀ 1
Failure to make return - director may make∀ 1
Returns not made under oath∀ 1
Frivolous returns∀ 1
Withholding tax - requirement to withhold - tax lien - exemption from lien - annual statement - notice - definitions - repeal∀ 1
Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal∀ 1
Withholding tax - transfers of Colorado real property - nonresident transferors∀ 1
Failure by individual to pay estimated income tax∀ 1
Failure by corporation to pay estimated income tax∀ 1
Estimated tax deposited with treasurer∀ 1
Form, place, and date of filing return - extension - electronic filing∀ 1
Payment of tax - applicable when∀ 1
Relief for members of the armed forces of the United States - when∀ 1
Property exempt from ad valorem taxes∀ 1
Certificate of nonresidence. (Repealed)
Oath and affidavit. (Repealed)
Contents of application. (Repealed)
Duration and renewal of certificate. (Repealed)
Fees. (Repealed)
Exemption of holder of certificate. (Repealed)
False statements deemed perjury. (Repealed)
Certificate improperly procured. (Repealed)
Review of action of executive director. (Repealed)
Interest and penalties∀ 1
Refunds∀ 1
Disposition of collections - definition∀ 1
Prior rights and liabilities not affected∀ 1
Application of article - effective date∀ 1
Applicability of amendments to this article to income tax years∀ 1
Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director - definitions - repeal∀ 1
Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition∀ 1
Advance payments of income tax credits - definitions∀ 1
Charitable contributions made through qualified intermediaries - eligibility for income tax credits maintained - definitions∀ 1
Short title - citation∀ 1
Definitions∀ 1
Taxpayer disclosure of reportable or listed transactions∀ 1
Additional listed transactions - report∀ 1
Penalty for failure to disclose a reportable or listed transaction∀ 1
Material advisor - disclosure of reportable or listed transactions∀ 1
Material advisor - maintenance of list∀ 1
Material advisor - penalties∀ 1
Waiver, reduction, or compromise of penalty for reasonable cause∀ 1
Legislative declaration∀ 1
Voluntary contribution designation - procedure∀ 1
Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfer∀ 1
Repeal of part∀ 1
Voluntary contribution designation - procedure∀ 1
Contributions credited to Colorado domestic abuse program fund - creation - appropriation∀ 1
Repeal of part∀ 1
Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programs∀ 1
Voluntary contribution designation - procedure - repeal. (Repealed)
Fund established - contributions - appropriation - repeal. (Repealed)
Fund established - revenue - appropriation - discontinuance of fund - repeal. (Repealed)
Voluntary contribution designation - procedure∀ 1
Contributions credited to homeless prevention activities program fund - creation - appropriation∀ 1
Repeal of part. (Repealed)
Voluntary contribution designation - procedure - repeal. (Repealed)
Contributions credited to Operation Desert Storm active duty military fund - appropriations - repeal. (Repealed)
Late filing of income tax returns. (Repealed)
Legislative declaration∀ 1
Voluntary contribution designation - procedure - effective date∀ 1
Contributions credited to the Special Olympics Colorado fund - creation - appropriation∀ 1
Repeal of part∀ 1
Legislative declaration∀ 1
Voluntary contribution designation - procedure∀ 1
Contributions credited to the fund - appropriation∀ 1
Repeal of part. (Repealed)
Legislative declaration - revenues exceeding TABOR limit - sales tax refund∀ 1
Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director - definitions∀ 1
State sales tax refund - offset against state income tax - qualified individuals - definitions∀ 1
Temporary refund of excess state revenues from all sources - definitions - repeal∀ 1
Refund of excess state revenues from all sources - definitions - repeal∀ 1

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