C.R.S. § 39-22-2201
39-22-2201. Voluntary contribution designation - procedure
39-22-2201. Voluntary contribution designation - procedure. For income tax years commencing on or after January 1, 2010, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the pet overpopulation fund created in section 35-80-116.5 (5).