For income tax years commencing on or after January 1, 2016, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado healthy rivers fund created in section 39-22-2403.
Amended by 2021 Ch. 53,§2, eff. 9/7/2021.L. 2002: Entire part added, p. 1097, § 1, effective August 7. L. 2005: Entire section amended, p. 666, § 1, effective June 1. L. 2008: Entire section amended, p. 1548, § 1, effective August 5. L. 2011: Entire section amended, (HB 11-1177), ch. 131, p. 131, §1, effective August 10. L. 2015: Entire section amended, (HB 15-1252), ch. 1247, p. 1247, § 1, effective August 5. L. 2016: Entire section amended, (HB 16-1297), ch. 258, p. 258, §2, effective April 14. L. 2021: Entire section amended, (SB 21-145), ch. 223, p. 223, §2, effective September 7. 2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).