C.R.S. Section 39-22-4402
Voluntary contribution designation

  • procedure
  • effective date

For the five consecutive income tax years immediately following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line on the income tax return form has become available and the Colorado for Healthy Landscapes fund voluntary contribution is next in the queue established pursuant to said section 39-22-1001 (8), the Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado for Healthy Landscapes fund created in section 39-22-4403 (1).

Source: Section 39-22-4402 — Voluntary contribution designation - procedure - effective date, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39–22–101
Short title
39–22–102
Legislative declaration
39–22–103
Definitions - construction of terms
39–22–104
Income tax imposed on individuals, estates, and trusts - single rate - report - legislative declaration - definitions - repeal
39–22–104.5
Pretax payments - catastrophic health insurance
39–22–104.6
Pretax payments - medical savings accounts
39–22–105
Alternative minimum tax
39–22–106
Colorado personal exemptions of a resident individual
39–22–107
Income tax filing status
39–22–107.5
Income tax filing status - innocent spouse relief
39–22–108
Credit for tax paid other states
39–22–108.5
Dual resident trusts - income tax calculation
39–22–109
Income of a nonresident individual for purposes of Colorado income tax
39–22–110
Apportionment of tax in the case of a part-year resident
39–22–110.5
Reacquisition of residency during active duty military service
39–22–111
Accounting periods and methods
39–22–112
Persons and organizations exempt from tax under this article
39–22–114.5
Tax credit for investment in technologies for recycling plastics - repeal
39–22–116
Tax tables for individuals
39–22–119
Expenses related to child care - credits against state tax
39–22–119.5
Child care expenses tax credit - legislative declaration - definitions
39–22–120
Legislative declaration - state sales tax refund - offset against state income tax
39–22–121
Credit for child care facilities - legislative declaration - definitions - repeal
39–22–122
Long-term care insurance credit
39–22–123
Earned income tax credit - refund of state excess revenues for fiscal years commencing on or after July 1, 1998
39–22–123.5
Earned income tax credit - not a refund of excess state revenues - trigger - legislative declaration - repeal
39–22–129
Child tax credit - legislative declaration - definitions - repeal
39–22–201
Partners, not partnership, subject to tax
39–22–202
Resident partners - definition
39–22–203
Nonresident partners
39–22–204
Accounting periods and methods
39–22–206
Foreign source income of export taxpayers
39–22–300.1
Short title - citation
39–22–301
Corporate tax imposed - repeal
39–22–302
S corporations
39–22–303
Dividends in a combined report - foreign source income - affiliated groups - definitions
39–22–303.1
Interstate banking or branching - nondiscriminatory tax treatment
39–22–303.5
Single-factor apportionment of business income - allocation of nonbusiness income - rules - definitions
39–22–303.6
Market-based apportionment of the income of a taxpayer engaged in business - allocation of nonapportionable income - rules - definitions
39–22–303.7
Sourcing of sales of mutual fund service corporations - definitions
39–22–303.9
Apportionment of the income of a taxpayer with enterprise data center operations in the state - definitions
39–22–304
Net income of corporation - legislative declaration - definitions - repeal
39–22–305
Consolidated returns
39–22–306
Accounting periods and methods
39–22–308
Credit allowed for purchase of Colorado coal
39–22–310
Legislative declaration - statutory interpretation and construction
39–22–320
Short title - citation
39–22–321
Definitions
39–22–322
Taxation of an S corporation and its shareholders
39–22–323
Modification and characterization of income
39–22–324
Basis and adjustments
39–22–325
Carryforwards and carrybacks - loss limitation
39–22–326
Part-year residence
39–22–327
Distributions
39–22–328
Returns - repeal
39–22–329
Tax credits
39–22–330
Uniformity of application and construction
39–22–340
Short title - citation
39–22–341
Legislative declaration
39–22–342
Definitions
39–22–343
Election
39–22–344
Imposition of tax
39–22–345
Owner exclusion
39–22–346
Credit for tax paid in other states
39–22–347
Credit for electing pass-through entity owner - tax preference performance statement - legislative declaration
39–22–401
Income of a resident estate or trust for purposes of Colorado income tax
39–22–402
Share of a resident estate, trust, or beneficiary in Colorado fiduciary adjustments
39–22–403
Income of a nonresident estate or trust subject to income tax
39–22–404
Share of a nonresident estate, trust, or beneficiary in income from sources within Colorado
39–22–407
Accounting periods and methods
39–22–501
Taxation of regulated investment companies
39–22–503
Taxation of real estate investment trusts - definitions
39–22–504
Net operating losses
39–22–504.5
Short title
39–22–504.6
Definitions
39–22–504.7
Medical savings accounts - establishment - contributions - distributions - restrictions - taxation - portability
39–22–507.5
Credits against tax - investment in certain property - repeal
39–22–507.6
Credits against corporate tax - investment in certain property - repeal
39–22–509
Credit against tax - employer expenditures for alternative transportation options for employees - legislative declaration - definitions - repeal
39–22–514
Tax credit for qualified costs incurred in preservation of historic properties
39–22–514.5
Tax credit for qualified costs incurred in preservation of historic structures - short title - definitions
39–22–516.7
Tax credit for innovative motor vehicles - tax preference performance statement - definitions - repeal
39–22–516.8
Tax credit for innovative trucks - tax preference performance statement - definitions - repeal
39–22–517
Tax credit for child care center investments
39–22–518
Tax modification for net capital gains - definitions - repeal
39–22–520
Credit against tax - investment in school-to-career program - definitions
39–22–521
Credits against tax - employer expenses - public assistance recipients
39–22–522
Credit against tax - conservation easements - definition
39–22–522.5
Conservation easement tax credits - dispute resolution - legislative declaration
39–22–526
Credit for environmental remediation of contaminated land - legislative declaration - definition - repeal
39–22–529
Business expense deduction - labor services - unauthorized alien - definitions
39–22–531
Colorado job growth incentive tax credit - rules - definitions - repeal
39–22–532
Advanced industry investment tax credit - definitions
39–22–533
Instream flow incentive tax credit for water rights holders - rules - definitions - repeal
39–22–535
Credit for purchase of uniquely valuable motor vehicle registration numbers
39–22–536
Credit for food contributed to hunger-relief charitable organizations - definitions - repeal
39–22–537.5
Credit for personal property taxes paid - legislative declaration - definitions - repeal
39–22–538
Credit for health-care preceptors working in health professional shortage areas - legislative declaration - definitions
39–22–539
Credit for employer contributions to employee 529 qualified state tuition programs - legislative declaration - definitions - repeal
39–22–540
Credit - organ donor - leave of absence period - legislative declaration - definitions
39–22–541
Credit for retrofitting a residence to increase a residence’s visitability - tax preference performance statement - legislative declaration - definitions - repeal
39–22–542
Tax credit for conversion costs for employee business ownership - definitions - declaration - repeal
39–22–543
Credit for wildfire hazard mitigation expenses - legislative declaration - definitions - repeal
39–22–544
Credit against tax - qualifying seniors - creation - legislative declaration - definitions
39–22–545
Credit against tax - heat pump systems - heat pump water heaters - tax preference performance statement - legislative declaration - definitions - repeal
39–22–546
Credit against tax - residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal
39–22–547
Early childhood educator income tax credit - tax preference performance statement - legislative declaration - definitions - repeal
39–22–548
Colorado homeless contribution tax credit - legislative declaration - definitions - repeal
39–22–549
Credit against tax - small food business recovery and resilience grant program equipment - community food consortium duties and responsibilities - tax preference performance statement - legislative declaration - definitions - repeal
39–22–550
Tax credit for reducing emissions from certain lawn equipment - tax preference performance statement - legislative declaration - definitions - report - repeal
39–22–551
Industrial clean energy tax credit - tax preference performance statement - definitions - report - repeal
39–22–552
Tax credit for expenditures made in connection with a geothermal energy project - tax preference performance statement - definitions - repeal
39–22–553
Geothermal electricity generation production tax credit - tax preference performance statement - definitions - repeal
39–22–554
Heat pump technology and thermal energy network tax credit - tax preference performance statement - definitions - repeal
39–22–555
Electric bicycle tax credit - tax preference performance statement - definitions - repeal
39–22–556
Tax credit for sustainable aviation fuel production facility - tax preference performance statement - definitions - repeal
39–22–557
Clean hydrogen tax credit - qualified uses - tax preference performance statement - definitions - legislative declaration - repeal
39–22–558
Tax credit for employer’s contribution to employee for eligible expenses in connection with a qualifying home purchase - tax preference performance statement - legislative declaration - definitions
39–22–559
Film incentive tax credit - tax preference performance statement - review - legislative declaration - definitions - repeal
39–22–601
Returns - repeal
39–22–601.5
Reporting federal adjustments - definitions
39–22–602
Failure to make return - director may make
39–22–603
Returns not made under oath
39–22–603.5
Frivolous returns
39–22–604
Withholding tax - requirement to withhold - tax lien - exemption from lien - annual statement - notice - definitions
39–22–604.3
Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal
39–22–604.5
Withholding tax - transfers of Colorado real property - nonresident transferors
39–22–605
Failure by individual to pay estimated income tax
39–22–606
Failure by corporation to pay estimated income tax
39–22–607
Estimated tax deposited with treasurer
39–22–608
Form, place, and date of filing return - extension - electronic filing
39–22–609
Payment of tax - applicable when
39–22–610
Relief for members of the armed forces of the United States - when
39–22–611
Property exempt from ad valorem taxes
39–22–621
Interest and penalties
39–22–622
Refunds
39–22–623
Disposition of collections - definition
39–22–624
Prior rights and liabilities not affected
39–22–625
Application of article - effective date
39–22–626
Applicability of amendments to this article to income tax years
39–22–627
Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director
39–22–628
Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition
39–22–629
Advance payments of income tax credits - definitions
39–22–651
Short title - citation
39–22–652
Definitions
39–22–653
Taxpayer disclosure of reportable or listed transactions
39–22–654
Additional listed transactions - report
39–22–655
Penalty for failure to disclose a reportable or listed transaction
39–22–656
Material advisor - disclosure of reportable or listed transactions
39–22–657
Material advisor - maintenance of list
39–22–658
Material advisor - penalties
39–22–659
Waiver, reduction, or compromise of penalty for reasonable cause
39–22–701
Legislative declaration
39–22–702
Voluntary contribution designation - procedure
39–22–703
Contributions credited to Colorado nongame conservation and wildlife restoration cash fund - administration - transfer
39–22–704
Repeal of part
39–22–801
Voluntary contribution designation - procedure
39–22–802
Contributions credited to Colorado domestic abuse program fund - creation - appropriation
39–22–803
Repeal of part
39–22–1001
Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programs
39–22–1301
Voluntary contribution designation - procedure
39–22–1302
Contributions credited to homeless prevention activities program fund - creation - appropriation
39–22–1801
Legislative declaration
39–22–1802
Voluntary contribution designation - procedure - effective date
39–22–1803
Contributions credited to the Special Olympics Colorado fund - creation - appropriation
39–22–1804
Repeal of part
39–22–1901
Legislative declaration
39–22–1902
Voluntary contribution designation - procedure
39–22–1903
Contributions credited to the fund - appropriation
39–22–2001
Legislative declaration - revenues exceeding TABOR limit - sales tax refund
39–22–2002
Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director - repeal
39–22–2003
State sales tax refund - offset against state income tax - qualified individuals
39–22–2004
Temporary refund of excess state revenues from all sources - definitions - repeal
39–22–2005
Refund of excess state revenues from all sources - definitions - repeal
39–22–2101
Definitions
39–22–2102
Credit against tax - affordable housing developments - legislative declaration
39–22–2103
Recapture
39–22–2104
Filing requirements
39–22–2105
Parallel credits - insurance premium taxes
39–22–2106
Rules
39–22–2107
Compliance monitoring
39–22–2108
Report to the general assembly
39–22–2201
Voluntary contribution designation - procedure
39–22–2202
Contributions credited to the fund - administration - transfer
39–22–2203
Repeal of part
39–22–2401
Legislative declaration
39–22–2402
Voluntary contribution designation - procedure
39–22–2403
Contributions credited to Colorado healthy rivers fund - creation - appropriation
39–22–2404
Repeal of part
39–22–2901
Voluntary contribution designation - procedure
39–22–2902
Contributions credited to the Alzheimer’s Association fund - creation - appropriation
39–22–2903
Repeal of part
39–22–3001
Voluntary contribution designation - procedure
39–22–3002
Contributions credited to the military family relief fund - appropriation
39–22–3003
Repeal of part
39–22–3301
Legislative declaration
39–22–3302
Voluntary contribution designation - procedure
39–22–3303
Contributions credited to the Colorado cancer fund - creation - appropriation
39–22–3304
Repeal of part
39–22–3601
Legislative declaration
39–22–3602
Voluntary contribution designation - procedure
39–22–3603
Contributions credited to the Make-A-Wish Foundation of Colorado fund - creation - appropriation
39–22–3604
Repeal of part
39–22–3801
Legislative declaration
39–22–3802
Voluntary contribution designation - procedure
39–22–3803
Contributions credited to the unwanted horse fund - creation - appropriation
39–22–3804
Repeal of part
39–22–4301
Legislative declaration
39–22–4302
Voluntary contribution designation - procedure - effective date
39–22–4303
Contributions credited to the American Red Cross Colorado disaster response, readiness, and preparedness fund - creation - appropriation
39–22–4304
Repeal of part
39–22–4401
Legislative declaration
39–22–4402
Voluntary contribution designation - procedure - effective date
39–22–4403
Contributions credited to the Colorado for Healthy Landscapes fund - creation - appropriation
39–22–4404
Repeal of part
39–22–4501
Legislative declaration
39–22–4502
Voluntary contribution designation - procedure - effective date
39–22–4503
Contributions credited to the Habitat for Humanity of Colorado fund - creation - appropriation
39–22–4504
Repeal of part
39–22–4601
Legislative declaration
39–22–4602
Voluntary contribution designation - procedure - effective date
39–22–4603
Contributions credited to the Colorado Youth Conservation Corps fund - creation - appropriation
39–22–4604
Repeal of part
39–22–4701
Short title
39–22–4702
Legislative declaration
39–22–4703
Definitions
39–22–4704
First-time home buyer savings account
39–22–4705
Eligible expenses - penalties for other uses
39–22–4706
Forms
39–22–4707
Financial institutions
39–22–4801
Legislative declaration
39–22–4802
Voluntary contribution designation - procedure - effective date
39–22–4803
Contributions credited to the Urban Peak Housing and Support Services for Youth Experiencing Homelessness fund - creation - appropriation
39–22–4804
Repeal of part
39–22–4901
Legislative declaration
39–22–4902
Voluntary contribution designation - procedure - effective date
39–22–4903
Contributions credited to the family caregiver support fund - creation - appropriation
39–22–4904
Repeal of part
39–22–5001
Legislative declaration
39–22–5002
Voluntary contribution designation - procedure - effective date
39–22–5003
Contributions credited to the Young Americans Center for Financial Education fund - creation - appropriation
39–22–5004
Repeal of part
39–22–5101
Legislative declaration
39–22–5102
Voluntary contribution designation - procedure - effective date
39–22–5103
List of eligible charitable organizations
39–22–5104
Contributions credited to the donate to a Colorado nonprofit fund - creation - appropriation - distribution
39–22–5105
Initial funding
39–22–5201
Definitions
39–22–5202
Uninsured designation - required forms - rules
39–22–5301
Legislative declaration
39–22–5302
Voluntary contribution designation - procedure - effective date
39–22–5303
Contributions credited to Feeding Colorado fund - creation - appropriation
39–22–5304
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-22-4402’s source at colorado​.gov