C.R.S.
Section 39-36-103
Definitions
(1)
As used in this article 36, unless the context otherwise requires:(a)
“Certification” means the written tax credit certificate documenting a taxpayer’s income tax credit claim pursuant to section 39-30-104, 39-30-105.1, or 39-30-105.5 and the estimated value of each credit certified by the CHIPS zone administrator, for which the taxpayer received precertification in accordance with section 39-36-104 (5)(b).(b)
“CHIPS Act” means the federal “Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022”, Pub.L. 117-167, as amended.(c)
“CHIPS zone” means a semiconductor manufacturing zone approved by the commission pursuant to section 39-36-104 (2)(a).(d)
“Commission” means the Colorado economic development commission created in section 24-46-102 (1).(e)
“Department” means the Colorado department of revenue.(f)
“Director” means the director of the office.(g)
“Office” means the Colorado office of economic development created in section 24-48.5-101.(h)
“Precertification” means the written precertification of a taxpayer’s proposed project and any related income tax credit claims pursuant to section 39-30-104, 39-30-105.1, or 39-30-105.5, by the CHIPS zone administrator in reliance on the taxpayer’s representations pursuant to section 39-36-104 (5)(a).(i)
“Refund certificate” has the same meaning as set forth in section 24-46-108 (1)(h).(j)
“Semiconductor manufacturing” has the same meaning as set forth in section 24-46-108 (1)(i).(k)
“Taxpayer” means a person engaged in semiconductor manufacturing that is subject to tax under article 22 of this title 39.
Source:
Section 39-36-103 — Definitions, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-39.pdf (accessed Oct. 20, 2023).
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