(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this article 30 shall file a state income tax return with the department of revenue in an electronic format.(2) to (4) Repealed.Amended by 2024 Ch. 373,§ 39, eff. 8/7/2024.Amended by 2019 Ch. 395, § 11, eff. 8/2/2019.L. 2010: Entire section added, (SB 10-162), ch. 1878, p. 1878, § 3,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.
Colorado Legal Code