{"data":{"id":"us-co/c.r.s.-39-22-2104","jurisdiction":"us-co","citation":"C.R.S. § 39-22-2104","heading":"Filing requirements.","body":"An owner of a qualified development to which a credit has been allocated and each qualified taxpayer to which such 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 such 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 such development.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 21 - COLORADO AFFORDABLE HOUSING TAX CREDIT"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"fe13c0da4e66ccd3eb3e618f98b02f72a8e2946ff86d08970dbb940dcb3831e4","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-2103","next":"us-co/c.r.s.-39-22-2105"},"notice":"GroundRules: Original legal text. Not legal advice."}