{"data":{"id":"us-co/c.r.s.-39-36-103","jurisdiction":"us-co","citation":"C.R.S. § 39-36-103","heading":"Definitions.","body":"As used in this article 36, unless the context otherwise requires:\n\n(1) \"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).\n\n(2) \"CHIPS Act\" means the federal \"Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022\", Pub.L. 117-167, as amended.\n\n(3) \"CHIPS zone\" means a semiconductor manufacturing zone approved by the commission pursuant to section 39-36-104 (2)(a).\n\n(4) \"Commission\" means the Colorado economic development commission created in section 24-46-102 (1).\n\n(5) \"Department\" means the Colorado department of revenue.\n\n(6) \"Director\" means the director of the office.\n\n(7) \"Office\" means the Colorado office of economic development created in section 24-48.5-101.\n\n(8) \"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).\n\n(9) \"Refund certificate\" has the same meaning as set forth in section 24-46-108 (1)(i).\n\n(10) \"Semiconductor manufacturing\" has the same meaning as set forth in section 24-46-108 (1)(j).\n\n(11) \"Taxpayer\" means a person engaged in semiconductor manufacturing that is subject to tax under article 22 of this title 39.","path":["Title 39 - Taxation","Article 36 - CHIPS Zone Act"],"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":"9ccacdcf3920bf4206f027f183264905d74058eb67bc65b9b8bf947f8d225a02","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-36-102","next":"us-co/c.r.s.-39-36-104"},"notice":"GroundRules: Original legal text. Not legal advice."}