Code of Colorado Regulations
1504 - Department of Higher Education
1504 - Historical Society
8 CCR 1504-10 - INCOME TAX CREDIT FOR QUALIFIED COSTS INCURRED IN PRESERVATION OF QUALIFIED RESIDENTIAL STRUCTURES
Section 7 - FUNCTIONALLY RELATED STRUCTURES

7.1 Determination for treatment of properties as a single certified historic property or multiple certified historic properties shall be based on federal regulations issued by the National Park Service, Department of the Interior, 36 Code of Federal Regulations §67.4 (effective May 26, 2011) and 36 Code of Federal Regulations §67.6 (4-5) (effective June 27, 2011). The National Park Service Historic Preservation Tax Incentives Program has issued additional guidance to interpret these regulations: "Functionally Related Buildings- Additional Guidance for Multiple-Building Projects." The federal guidance was issued December 2016, revised March 2017. Copies of the federal regulations and the additional guidance are available to the public at the offices of the Historical Society, 1200 Broadway, Denver, CO 80203. The federal regulations are available at https://www.nps.gov/tps/tax-incentives/taxdocs/36cfr67.pdf. The additional guidance from the National Park Service is available at https://www.nps.gov/tps/tax-incentives/taxdocs/functionally-related-additional-guidance-rev-3-2017.pdf. These Rules do not include any later amendments or editions of the federal regulations or guidance.