Form Dr 0076 - Certification Of Qualified Nature Of Enterprise Zone Rehabilitation Expenditures - 2008

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DR 0076 (11/09/08)
Certification of Qualified Nature of
COLORADO DEPARTMENT OF REvENUE
DENVER CO 80261-0005
Enterprise Zone Rehabilitation Expenditures
For tax years beginning after August 6, 2002, this certification is public record and copies will be available from the
enterprise zone administrator.
Check here if this certification is for an earlier
Tax year beginning date _________________________________ , 20 ________________
tax year and is a confidential tax document:
This form certifies the qualified nature of the expenditures you made to rehabilitate for commercial use a building located in a
Colorado enterprise zone. At the time the expenditure was made, the building must have been at least 20 years old and completely
vacant for at least two years.
To claim the enterprise zone building rehabilitation credit:
• Complete the section designated for you to complete. Submit this form to the appropriate enterprise zone administrator.
Enclose a self-addressed stamped envelope.
• Attach a copy of the certified form to your Colorado income tax return. Also attach copies of receipts, bills or any other docu-
mentation you may have that will verify the amount of the qualified expenditures.
QuALiFiED ExpENDiTuRES MEANS expenditures associated with exterior improvements, structural improvements, mechanical
improvements, or electrical improvements necessary to put the building into a proper condition for the operation of a commercial
enterprise. Qualified expenditures may include expenditures associated with demolition, carpentry, sheetrock, plaster, painting,
ceilings, fixtures, doors, windows, sprinkler systems installed for fire protection purposes, roofing and flashing, exterior repair,
cleaning, tuckpointing and cleanup.
QuALiFiED ExpENDiTuRES DOES NOT iNCLuDE soft costs such as the cost of appraisals; architectural, engineering, and interior
design fees; legal, accounting, and realtor fees; loan fees; sales and marketing; closing; building permit, use and inspection fees;
bids; insurance; project signs and phones; temporary power; bid bonds; copying; and rent loss during construction. QuALiFiED
ExpENDiTuRES DOES NOT iNCLuDE costs associated with acquisition; interior furnishings; new additions, except as may be
required to comply with building and safety codes; excavation; grading; paving; landscaping; and repairs to outbuildings.
TO BE COMPLETED BY TAXPAYER, OWNER, OR AUTHORIZED COMPANY OFFICIAL
Enterprise Zone — See Reverse
Taxpayer/Company Name
Telephone Number
(
)
Address (street, city, Zip)
For tax year ending
____________________ , 20 _____________
Address of Building for which Expenditures were Made (street, city, Zip)
Year Building was Constructed
Date of Last Occupancy
Current Year Qualifying Expenditures
Rehabilitation Tax Credit Claimed
$
I declare that all of the above information is true and correct to the best of my knowledge and belief.
Signature of Owner/Authorized Official
Title
Date
CERTIFICATION BY ZONE ADMINISTRATOR
I
, the duly authorized administrator of the designated Enterprise Zone, hereby certify to the Colorado Department of Revenue
that the expenditure amount stated was of a nature that qualified for the enterprise zone building rehabilitation for commercial
use credit.
Signature of Zone Administrator
Date
FOR MORE INFORMATION ABOUT ENTERPRISE ZONES CONTACT THE AGENCIES LISTED BELOW:
Colorado Department of Revenue, Denver, CO 80261–0005 phone: 303-238-SERV(7378). Refer to FYi income 24.
Colorado Office of Economic Development. 1625 Broadway, Suite 2700, Denver, CO 80202 Phone: 303-892-3840.

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