Repealed by 2020 Ch. 89,§2, eff. 9/14/2020.Amended by 2018 Ch. 274,§81, eff. 5/29/2018.L. 2012: Entire section added, (HB 12-1042), ch. 771, p. 771, § 2, effective August 8. L. 2018: (4)(b) amended, (HB 18-1375), ch. 1722, p. 1722, § 81, effective May 29. L. 2020: Entire section repealed, (HB 20-1176), ch. 358, p. 358, § 2, effective September 14.Section 5(2) of chapter 89 (HB 20-1176), Session Laws of Colorado 2020, provides that the act repealing this section applies to income tax years on or after September 14, 2020. For the legislative declaration in the 2012 act adding this section, see section 1 of chapter 193, Session Laws of Colorado 2012.
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