{"data":{"id":"us-co/c.r.s.-39-22-5505","jurisdiction":"us-co","citation":"C.R.S. § 39-22-5505","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 the development.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 55 - COLORADO AFFORDABLE HOUSING IN TRANSIT-ORIENTED COMMUNITIES INCOME 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":"f3e555444946803f6298b3dd2ff970020387b253f5434a8890539b3d20e3ddf9","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-5504","next":"us-co/c.r.s.-39-22-5506"},"notice":"GroundRules: Original legal text. Not legal advice."}