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Corporate Income Tax | Legal Research
Colorado Revised Statutes
Rules and Regulations
Frequently Asked Questions
for tips on using the regulation files.
Notice Regarding Revenue Regulation 39-22-303(12)(c)
Allocation and Apportionment for Corporate Income Tax Under Multi-State Compact
Aircraft Manufacturer New Employee Income Tax Credit
Enterprise Zone Regulations
Rural Technology Enterprise Zones
Procedure and Administration
Businesses and individuals can request a general information letter or private letter ruling on any tax administered by the department.
General information letters are general discussions of tax issues that are not specifically addressed in other department publication, such as FYIs, rules and regulations, or form instructions
. General Information Letters are general statements of department understanding and cannot be relied upon as binding guidance.
Private letter rulings are specific determinations of the tax consequences of a proposed or completed transaction. Unlike general information letters, private letter rulings are binding on the department and, therefore, provide taxpayers with greater certainty for their business and personal taxes. However, private letter rulings can only be relied upon by the party to whom the ruling is issued. Private letter
rulings cannot be relied upon
by any taxpayer other than the taxpayer to whom the ruling is made. For more information about general information letters and private letter rulings including fee amounts and how to submit a request, please see department regulation
Corporate Income Tax Rulings
Reports and Notifications
Cost of Living Adjustment of Certain Dollar Amounts for Property of Estates in Probate
Electronic Notification from the Office of Economic Development and International Trade
Gross Conservation Easement
for the reports: Pending HB11-1300 District, 2000-2006 GCE Credit Report, and 2007-2013 GCE Credit Report
Conservation Easement Update
Historic Property Preservation Income Tax Credit
For tax years 2011 and thereafter, the availability of this credit is contingent upon the December legislative council revenue forecast issued prior to the tax year and that the general fund appropriation must grow 6% over the previous year.
2011 – Not Available
2012 – Not Available
2013 – Available
2014 – Available
2015 – Available (Based on Colorado economic forecasts. Economic forecasts are listed by year and quarter. See:
Forecast December 2015
2016 – Not Available
2017 – Not Available
2018 – Available
See Colorado Legislative Council Economic Documents -- Availability Information
If a credit is not allowed during a specific tax year due to insufficient revenue growth, the credit may be claimed during the next immediate tax year in which sufficient growth is anticipated and the credit is allowed. This conditional availability does not apply to a credit that was generated in a tax year prior to 2011 that is being carried forward because the credit exceeded the net tax liability.