Code of Colorado Regulations
1504 - Department of Higher Education
1504 - Historical Society
8 CCR 1504-6 - INCOME TAX CREDIT FOR QUALIFIED COSTS INCURRED IN PRESERVATION OF HISTORIC PROPERTIES
Section 1 - IMPLEMENTATION
Current through Register Vol. 47, No. 5, March 10, 2024
1.1 These criteria and procedures implement House Bill 90-1033, as amended by House Bill 99-1345 and House Bill 08-1033, and should be used and read in conjunction with the law. All definitions found in CRS 39-22-514(12) are incorporated by reference herein.
1.2 The 1999 amendments to the tax credit statute made in House Bill 99-1345 shall apply only to those projects commenced on or after June 3, 1999.
1.3 Since review of restoration, rehabilitation, or preservation of qualified properties may be made by a participating certified local government or the state historic preservation officer, the criteria and procedures are uniform for all reviewing entities. All forms shall be furnished by the state historical society.
1.4 The term "rehabilitation" used in these criteria and procedures includes restoration and preservation.
