There is a newer version of the Colorado Revised Statutes
2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 22 - Income Tax
Part 6 - Procedure and Administration
Subpart 1 - General
- § 39-22-601. Returns
- § 39-22-602. Failure to make return - director may make
- § 39-22-603. Returns not made under oath
- § 39-22-603.5. Frivolous returns
- § 39-22-604. Withholding tax - requirement to withhold - tax lien - exemption from lien - definitions
- § 39-22-604.3. Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal
- § 39-22-604.5. Withholding tax - transfers of Colorado real property - nonresident transferors
- § 39-22-605. Failure by individual to pay estimated income tax
- § 39-22-606. Failure by corporation to pay estimated income tax
- § 39-22-607. Estimated tax deposited with treasurer
- § 39-22-608. Form, place, and date of filing return - extension - electronic filing
- § 39-22-609. Payment of tax - applicable when
- § 39-22-610. Relief for members of the armed forces of the United States - when
- § 39-22-611. Property exempt from ad valorem taxes
- § 39-22-612. Certificate of nonresidence. (Repealed)
- § 39-22-613. Oath and affidavit. (Repealed)
- § 39-22-614. Contents of application. (Repealed)
- § 39-22-615. Duration and renewal of certificate. (Repealed)
- § 39-22-616. Fees. (Repealed)
- § 39-22-617. Exemption of holder of certificate. (Repealed)
- § 39-22-618. False statements deemed perjury. (Repealed)
- § 39-22-619. Certificate improperly procured. (Repealed)
- § 39-22-620. Review of action of executive director. (Repealed)
- § 39-22-621. Interest and penalties
- § 39-22-622. Refunds
- § 39-22-623. Disposition of collections
- § 39-22-624. Prior rights and liabilities not affected
- § 39-22-625. Application of article - effective date
- § 39-22-626. Applicability of amendments to this article to income tax years
- § 39-22-627. Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director
- § 39-22-628. Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.