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2020 Colorado Revised Statutes
Title 39 - Taxation
Article 22. Income Tax

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Editor's note: This article was numbered as article 1 of chapter 138, C.R.S. 1963. The provisions of this article were repealed and reenacted in 1964, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this article prior to 1964, consult the Colorado statutory research explanatory note beginning on page vii in the front of this volume.

Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see § 24-12108.

Law reviews: For article, "Survey of Colorado Tax Liens", see 14 Colo. Law. 1765 (1985).


PART 1 GENERAL

Editor's note: This article was repealed and reenacted in 1964, and this part 1 was subsequently repealed and reenacted in 1987, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this part 1 prior to 1987, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume and the editor's note following the article heading. Former C.R.S. section numbers prior to 1987 are shown in editor's notes following those sections that were relocated.

PART 2 PARTNERS AND PARTNERSHIPS PART 3 CORPORATIONS SUBPART 1 C CORPORATIONS PART 4 ESTATES AND TRUSTS PART 5 SPECIAL RULES PART 6 PROCEDURE AND ADMINISTRATION SUBPART 1 GENERAL PART 7 COLORADO NONGAME CONSERVATION AND WILDLIFE RESTORATION VOLUNTARY CONTRIBUTION PART 8 DOMESTIC ABUSE PROGRAM VOLUNTARY CONTRIBUTION

Editor's note: (1) This part 8 was repealed in 2000 and was subsequently recreated and reenacted in 2000, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this part 8 prior to 2000, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume.

(2) Prior to this part 8 being recreated and reenacted, § 39-22-803 provided for the repeal of this part 8, effective January 1, 2000. (See L. 94, p. 968.)

PART 9 UNITED STATES OLYMPIC COMMITTEE VOLUNTARY CONTRIBUTION PART 10 LIMITATION ON VOLUNTARY CONTRIBUTION PROGRAMS PART 11 COLORADO VETERANS' MEMORIAL FUND VOLUNTARY CONTRIBUTION PART 12 SPECIAL RESERVE FUND FOR PAYMENT OF CERTAIN REFUNDS PART 13 HOMELESS PREVENTION ACTIVITIES PROGRAM FUND - VOLUNTARY CONTRIBUTION

Law reviews: For article, "Hunger and Homelessness in America: A Survey of State Legislation", see 66 Den. U.L. Rev. 277 (1989).

PART 14 OPERATION DESERT STORM ACTIVE DUTY MILITARY VOLUNTARY CONTRIBUTION PART 15 ACTION OLDER AMERICAN VOLUNTEER PROGRAMS - VOLUNTARY CONTRIBUTION PART 16 DRUG ABUSE RESISTANCE EDUCATION (D.A.R.E.) VOLUNTARY CONTRIBUTION PART 17 CHILD CARE VOLUNTARY CONTRIBUTION PART 18 SPECIAL OLYMPICS COLORADO VOLUNTARY CONTRIBUTION

Editor's note: (1) This part 18 was added in 1997. It was repealed in 2013 and was subsequently recreated and reenacted in 2013, resulting in the addition, relocation, or elimination of sections as well as subject matter. For amendments to this part 18 prior to 2013, consult the Colorado statutory research explanatory note beginning on page vii in the front of this volume.

(2) Prior to this part 18 being recreated and reenacted, § 39-22-1804 provided for the repeal of this part 18, effective January 1, 2013. (See L. 2009, p. 1786.)

PART 19 WESTERN SLOPE MILITARY VETERANS' CEMETERY VOLUNTARY CONTRIBUTION PART 20 REFUND OF REVENUES IN EXCESS OF STATE FISCAL YEAR SPENDING LIMITATION PART 21 COLORADO AFFORDABLE HOUSING TAX CREDIT PART 22 PET OVERPOPULATION FUND VOLUNTARY CONTRIBUTION

Editor's note: (1) This part 22 was repealed in 2004 and was subsequently recreated and reenacted in 2004, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this part 22 prior to 2004, consult the Colorado statutory research explanatory note beginning on page vii in the front of this volume.

(2) Prior to this part 22 being recreated and reenacted, § 39-22-2203 (1) provided for the repeal of this part 22, effective January 1, 2004. (See L. 2001, p. 1056.)

PART 23 COURT-APPOINTED SPECIAL ADVOCATES VOLUNTARY CONTRIBUTION PART 24 COLORADO HEALTHY RIVERS FUND VOLUNTARY CONTRIBUTION PART 25 FAMILY RESOURCE CENTERS FUND VOLUNTARY CONTRIBUTION PART 26 COLORADO STATE FAIR VOLUNTARY CONTRIBUTION PART 27 ORGAN DONOR AWARENESS VOLUNTARY CONTRIBUTION PART 28 DROPOUT PREVENTION ACTIVITY PROGRAMS VOLUNTARY CONTRIBUTION PART 29 ALZHEIMER'S ASSOCIATION VOLUNTARY CONTRIBUTION

Cross references: For the legislative declaration contained in the 2005 act enacting this part 29, see section 1 of chapter 142, Session Laws of Colorado 2005.

PART 30 MILITARY FAMILY RELIEF VOLUNTARY CONTRIBUTION PART 31 COLORADO EASTER SEALS VOLUNTARY CONTRIBUTION PART 32 NATIONAL MULTIPLE SCLEROSIS SOCIETY VOLUNTARY CONTRIBUTION

Editor's note: On November 1, 2019, the department of revenue advised the revisor of statutes that the Colorado multiple sclerosis fund will not appear on the 2019 individual income tax return due to statutory requirements.

PART 33 COLORADO CANCER FUND VOLUNTARY CONTRIBUTION PART 34 9HEALTH FAIR VOLUNTARY CONTRIBUTION PART 35 ADULT STEM CELLS CURE FUND VOLUNTARY CONTRIBUTION PART 36 MAKE-A-WISH FOUNDATION OF COLORADO VOLUNTARY CONTRIBUTION PART 37 COLORADO 2-1-1 FIRST CALL FOR HELP FUND VOLUNTARY CONTRIBUTION

Editor's note: Pursuant to § 39-22-1001 (8)(b), the executive director of the department of revenue certified to the revisor of statutes on November 1, 2013, that the Colorado 2-1-1 first call for help fund created in this part 37 did not meet the level of contributions required by § 3922-1001 (5) to remain on the state income tax return form and was therefore excluded from the form beginning January 1, 2014.

PART 38 UNWANTED HORSE FUND VOLUNTARY CONTRIBUTION PART 39 GOODWILL INDUSTRIES VOLUNTARY CONTRIBUTION PART 40 ROUNDUP RIVER RANCH VOLUNTARY CONTRIBUTION PART 41 FAMILIES IN ACTION FOR MENTAL HEALTH VOLUNTARY CONTRIBUTION PART 42 PUBLIC EDUCATION FUND VOLUNTARY CONTRIBUTION PART 43 AMERICAN RED CROSS COLORADO DISASTER RESPONSE, READINESS, AND PREPAREDNESS FUND VOLUNTARY CONTRIBUTION PART 44 COLORADO FOR HEALTHY LANDSCAPES FUND VOLUNTARY CONTRIBUTION

Editor's note: Pursuant to § 39-22-1001 (8)(b), the executive director of the department of revenue certified to the revisor of statutes on November 1, 2018, that the Colorado for Healthy Landscapes fund created in this part 44 did not meet the level of contributions required by § 39-22-1001 (5) to remain on the state income tax return form and was therefore excluded from the form beginning January 1, 2019.

PART 45 HABITAT FOR HUMANITY OF COLORADO VOLUNTARY CONTRIBUTION PART 46 COLORADO YOUTH CORPS ASSOCIATION VOLUNTARY CONTRIBUTION

Editor's note: Pursuant to § 39-22-1001 (8)(b), the executive director of the department of revenue certified to the revisor of statutes on November 1, 2018, that the Colorado Youth Conservation Corps fund created in this part 46 did not meet the level of contributions required by § 39-22-1001 (5) to remain on the state income tax return form and was therefore excluded from the form beginning January 1, 2019.

PART 47 FIRST-TIME HOME BUYER SAVINGS ACCOUNT

Law reviews: For article, "Innovative Housing Solutions: Lessons from Across the Country", see 48 Colo. Law. 42 (Nov. 2019).

PART 48 URBAN PEAK HOUSING AND SUPPORT SERVICES FOR YOUTH EXPERIENCING HOMELESSNESS FUND VOLUNTARY CONTRIBUTION PART 49 FAMILY CAREGIVER SUPPORT FUND VOLUNTARY CONTRIBUTION PART 50 YOUNG AMERICANS CENTER FOR FINANCIAL EDUCATION FUND VOLUNTARY CONTRIBUTION PART 51 DONATE TO A COLORADO NONPROFIT FUND VOLUNTARY CONTRIBUTION PART 52 COLORADO AFFORDABLE HEALTH CARE COVERAGE EASY ENROLLMENT PROGRAM
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