For income tax years commencing on or after January 1, 2001, each Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, such individual wishes to make to the western slope military veterans' cemetery fund created in section 28-5-708 (1)(a), C.R.S. Such moneys credited to the fund shall be used for the operation and maintenance of a western slope military veterans' cemetery pursuant to section 28-5-708, C.R.S.
Source: L. 99: Entire part added, p. 781, § 1, effective May 21. L. 2001: Entire section amended, p. 1150, § 3, effective June 5. L. 2002: Entire section amended, p. 362, § 25, effective July 1. L. 2004: Entire section amended, p. 1210, § 94, effective August 4.
Cross references: For the legislative declaration contained in the 2002 act amending this section, see section 1 of chapter 121, Session Laws of Colorado 2002.