Colorado Code
Part 6 - Procedure and Administration
§ 39-22-605. Failure by Individual to Pay Estimated Income Tax

Installment Due date 1st April 15 2nd June 15 3rd September 15 4th January 15 of the following taxable year
Source: L. 64: R&RE, p. 789, § 1. C.R.S. 1963: § 138-1-69. L. 77: (1) R&RE and (2) and (6) amended, p. 1805, §§ 1, 2, effective January 1, 1978. L. 79: (2) amended, p. 1458, § 1, effective July 1. L. 81: (5) amended, p. 1865, § 6, effective June 8; (1) and (6) amended, p. 1881, § 1, effective January 1, 1982. L. 86: (1), (5), and (6) amended and (4) R&RE, pp. 1125, 1126, §§ 1, 3, 2, effective January 1, 1987. L. 88: (4)(d) added, p. 1319, § 1, effective April 20. L. 89: (2) R&RE, p. 1511, § 1, effective January 1, 1990. L. 2001: Entire section R&RE, p. 877, § 1, effective August 8. L. 2011: (5)(b) amended and (5)(c) added, (HB 11-1260), ch. 59, p. 155, § 1, effective March 25. L. 2014: (6)(c)(II) amended, (SB 14-019), ch. 10, p. 99, § 8, effective February 27. L. 2020: (2)(c), (7)(a), (8)(a), IP(8)(b), and (8)(b)(II) amended, (HB 20-1176), ch. 89, p. 359, § 4, effective September 14.
Editor's note: Section 9 of chapter 10 (SB 14-019), Session Laws of Colorado 2014, provides that changes to this section by the act apply to income tax years commencing on or after January 1, 2013, and any other income tax years that are open under § 39-21-107 or 39-21-108.
Cross references: For withholding tax, see § 39-22-604.

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