C.R.S. § 39-22-5705: Filing requirements.

An owner of a qualified development to which a credit has been allocated and each qualified taxpayer to which the owner has allocated a portion of said credit, if any, shall file with their state income tax return a copy of the allocation certificate issued by the authority with respect to the development and a copy of the owner's certification to the department as to the allocation of the credit among the qualified taxpayers having ownership interests in the development.