As used in this article 36, unless the context otherwise requires: (1) "Certification" means the written tax credit certificate documenting a taxpayer's income tax credit claim pursuant to section 39-30-104, 39-30-105.1, or 39-30-105.5 and the estimated value of each credit certified by the CHIPS zone administrator, for which the taxpayer received precertification in accordance with section 39-36-104 (5)(b). (2) "CHIPS Act" means the federal "Creating Helpful Incentives to Produce Semiconductors and Science Act of 2022", Pub.L. 117-167, as amended. (3) "CHIPS zone" means a semiconductor manufacturing zone approved by the commission pursuant to section 39-36-104 (2)(a). (4) "Commission" means the Colorado economic development commission created in section 24-46-102 (1). (5) "Department" means the Colorado department of revenue. (6) "Director" means the director of the office. (7) "Office" means the Colorado office of economic development created in section 24- 48.5-101. (8) "Precertification" means the written precertification of a taxpayer's proposed project and any related income tax credit claims pursuant to section 39-30-104, 39-30-105.1, or 39-30- 105.5, by the CHIPS zone administrator in reliance on the taxpayer's representations pursuant to section 39-36-104 (5)(a). (9) "Refund certificate" has the same meaning as set forth in section 24-46-108 (1)(i). (10) "Semiconductor manufacturing" has the same meaning as set forth in section 24-46- 108 (1)(j). (11) "Taxpayer" means a person engaged in semiconductor manufacturing that is subject to tax under article 22 of this title 39.
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