For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the unwanted horse fund created in section 39-22-3803(1).
Amended by 2021 Ch. 53, § 12, eff. 9/7/2021.L. 2010: Entire part added, (SB 10-139), ch. 1441, p. 1441, § 1, effective August 11. L. 2013: Entire section R&RE, (HB 13 -1164), ch. 207, p. 207, § 1, effective August 7. L. 2016: Entire section amended, (HB 16 -1297), ch. 260, p. 260, § 12, effective April 14. L. 2021: Entire section amended, (SB 21 -145), ch. 225, p. 225, § 12, effective September 7. 2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).