C.R.S. § 39-30-111
39-30-111. Department of revenue - enterprise zone data - electronic filing - submission of
39-30-111. Department of revenue - enterprise zone data - electronic filing - submission of carryforward schedule. (1) For the 2012 income tax year and each income tax year thereafter, any taxpayer that claims one or more income tax credits pursuant to this article 30 shall file a state income tax return with the department of revenue in an electronic format.
(2) to (4) Repealed.