Any person required to make any return or any application for refund or protest against any deficiency assessment involving any tax imposed by the sales, use, income, motor fuel, and motor vehicle tax laws under oath or affirmation, in lieu of such oath or affirmation, may make a written verification or declaration that it is true and correct and that it is made under the penalties of perjury in the first degree, and the same is valid and complete without any attestation before a notary public or other officer if the signature thereto is witnessed by a legally competent person.
Source: L. 43: p. 445, § 1. CSA: C. 115, § 7. CRS 53: § 98-1-8. C.R.S. 1963: § 98-1-8. L. 72: p. 563, § 35.
Cross references: For perjury in the first degree, see § 18-8-502.
Structure Colorado Code
Article 12 - Oaths and Affirmations
§ 24-12-101. Form of Oath or Affirmation for Public Office - Requirements for Oath or Affirmation
§ 24-12-102. Form of Oaths or Affirmations for Purposes Other Than Public Office
§ 24-12-103. Who May Administer Oaths or Affirmations
§ 24-12-104. Officers in Armed Forces Empowered to Perform Notarial Acts
§ 24-12-105. Appointees of Officers of Home Rule Cities and City and Counties
§ 24-12-106. False Swearing or Affirming, Perjury