Current through 11/5/2024 election
Section 39-30-111 - Department of revenue - enterprise zone data - electronic filing - submission of carryforward schedule(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.Amended by 2024 Ch. 373,§ 39, eff. 8/7/2024.Amended by 2019 Ch. 395, § 11, eff. 8/2/2019.L. 2010: Entire section added, (SB 10-162), ch. 1878, p. 1878, § 3, effective 1/1/2012. L. 2011: (4) amended, (HB 11-1303), ch. 1177, p. 1177, § 97, effective 1/1/2012. L. 2019: (1) amended, (HB 19-1256), ch. 3516, p. 3516, § 11, effective August 2.2024 Ch. 373, was passed without a safety clause. See Colo. Const. art. V, § 1(3). For the legislative declaration in HB 24-1036, see section 1 of chapter 373, Session Laws of Colorado 2024.