C.R.S. Section 24-48.5-106
Certified capital companies

  • rules

(1)

The Colorado office of economic development shall carry out the responsibilities delegated to it pursuant to article 3.5 of title 10, C.R.S., related to certified capital companies.

(2)

The director of the Colorado office of economic development shall promulgate rules necessary to carry out the provisions of article 3.5 of title 10, C.R.S., by September 30, 2001. Such rules shall provide that the Colorado office of economic development shall begin accepting applications for certification as a certified capital company no later than October 31, 2001. Such rules shall further provide that any certified capital company may file premium tax credit allocation claims on behalf of its certified investors at any time on or after it becomes certified by the Colorado office of economic development, but in no case earlier than January 31, 2002, for premium tax credits that may be taken beginning in tax year 2003, and no earlier than January 31, 2004, for premium tax credits that may be taken beginning in tax year 2005, and that premium tax credits shall be earned by and vested in certified investors at the time of such investment of certified capital, although such premium tax credits may not be claimed or utilized until the tax year beginning on or after January 1, 2003, with respect to investments of certified capital made subsequent to January 31, 2002, but prior to January 31, 2004, or until the tax year beginning on or after January 1, 2005, with respect to investments of certified capital made subsequent to January 31, 2004.

(3)

All direct and indirect expenditures incurred by the Colorado office of economic development in carrying out the responsibilities assigned to the office in this section shall be paid from the division of insurance cash fund, created in section 10-1-103 (3), C.R.S.

(4)

Repealed.

Source: Section 24-48.5-106 — Certified capital companies - rules, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-24.­pdf (accessed Oct. 20, 2023).

24‑48.5‑101
Colorado office of economic development - creation - duties - report 24‑48.5‑102
Small business assistance center 24‑48.5‑105
Transfer of functions - Colorado customized training program - Colorado economic development commission - contracts - continuation of regulations 24‑48.5‑106
Certified capital companies - rules 24‑48.5‑107
Film production companies - contact - registration - definitions 24‑48.5‑110
Administration of enterprise zone program - transfer of employee 24‑48.5‑112
Advanced industry investment tax credit - administration - legislative declaration - definitions - repeal 24‑48.5‑113
Limit on fees - active solar energy systems - geothermal systems - definitions - repeal 24‑48.5‑114
Film, television, and media - definitions 24‑48.5‑115
Film, television, and media - duties - loan guarantee program 24‑48.5‑116
Film, television, and media - performance-based incentive for film production in Colorado - Colorado office of film, television, and media operational account cash fund - creation - definition 24‑48.5‑117
Advanced industry - grants - fund - definitions - repeal 24‑48.5‑121
Procurement technical assistance program - fund - legislative declaration - definitions 24‑48.5‑122
Local business mobile application software - creation - legislative declaration - definitions 24‑48.5‑123
Maintain relationship with United States armed forces - legislative declaration 24‑48.5‑124
Preserving small businesses through employee ownership - legislative declaration - definitions - repeal 24‑48.5‑125
Protecting Colorado call center jobs - definitions 24‑48.5‑126
Small business COVID-19 grant program - legislative declaration - definitions - reporting - repeal 24‑48.5‑127
COVID-19 relief for disproportionately impacted businesses - report - legislative declaration - definitions - repeal 24‑48.5‑128
Program - marijuana entrepreneurs - social equity licensees - report - marijuana entrepreneur fund - creation - legislative declaration - definitions 24‑48.5‑129
Outdoor recreation industry office - creation - duties - legislative declaration 24‑48.5‑130
Small business accelerated growth program - creation - funding - reports - definitions - repeal 24‑48.5‑131
Colorado startup loan program - fund - creation - policies - report - legislative declaration - definitions - repeal 24‑48.5‑132
Innovative housing incentive program - report - legislative declaration - definitions 24‑48.5‑133
Rural opportunity office - creation - duties - legislative declaration 24‑48.5‑134
Advanced manufacturing and STEM industries task force - creation - duties - definition - repeal 24‑48.5‑301
Creative industries division - creative industries cash fund - creation - definition 24‑48.5‑302
Council on creative industries - legislative declaration 24‑48.5‑303
Council on creative industries - establishment of council - members - term of office - chair - compensation 24‑48.5‑304
Council on creative industries - meetings of council - quorum 24‑48.5‑305
Council on creative industries - powers of the council 24‑48.5‑306
Council on creative industries - duties of the council 24‑48.5‑307
Council on creative industries - interference by council prohibited 24‑48.5‑312
Art in public places program - allocations from capital construction costs - guidelines - fund created - definitions 24‑48.5‑313
Art in public places - works of art in correctional and juvenile facilities 24‑48.5‑314
Creative districts - creation - certification - powers of coordinator and division - legislative declaration - definitions 24‑48.5‑315
Creative district community loan fund - creation - use of fund - reporting 24‑48.5‑317
Community revitalization grants - fund - reporting - definitions - compliance with federal requirements - legislative declaration - repeal 24‑48.5‑401
Short title 24‑48.5‑402
Legislative declaration 24‑48.5‑403
Definitions 24‑48.5‑404
Steering committee - creation - duties 24‑48.5‑405
Regional talent development initiative grant program - creation - administration - eligibility - application review - report 24‑48.5‑406
Regional talent development initiative grant program fund 24‑48.5‑407
Repeal of part 24‑48.5‑501
Definitions 24‑48.5‑502
Universal high school scholarship program - established - administration - cash fund - eligibility 24‑48.5‑503
Program scholarship award - selection criteria - amount - use of award 24‑48.5‑504
Postsecondary and career advising 24‑48.5‑505
Service provider report - program report 24‑48.5‑506
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 24-48.5-106’s source at colorado​.gov