Source: L. 64: R&RE, p. 809, § 1. C.R.S. 1963: § 138-1-94. L. 73: p. 1450, § 1. L. 74: (1)(b) amended, p. 432, § 1, effective May 17. L. 77: (1)(a) amended, p. 1793, § 3, effective July 1; (1)(f) added, p. 1811, § 2, effective January 1, 1978. L. 83: (1)(a) amended, p. 2099, § 12, effective October 13; (1)(a) amended, p. 2053, § 27, effective October 14. L. 85: (1)(a) amended, p. 1267, § 5, effective May 30. L. 86: (1)(a) amended, p. 1111, § 10, effective July 1. L. 93: (1)(a)(II) amended, p. 1509, § 10, effective June 6. L. 94: (1)(a)(II) amended, p. 1804, § 2, effective May 31. L. 2002: (1)(f) repealed, p. 1362, § 19, effective July 1. L. 2016: (1)(b) amended, (SB 16-218), ch. 289, p. 1172, § 2, effective June 10. L. 2019: IP(1) and (1)(a)(II)(A) amended, (HB 19-1033), ch. 53, p. 185, § 5, effective July 1. L. 2020: (1)(a)(II)(A) amended, (HB 20-1427), ch. 248, p. 1212, § 26, effective January 1, 2021.
FOR: : 2,134,608
AGAINST: : 1,025,182
Cross references: For the procedure for refunds, see § 39-21-108.
Structure Colorado Code
Part 6 - Procedure and Administration
§ 39-22-602. Failure to Make Return - Director May Make
§ 39-22-603. Returns Not Made Under Oath
§ 39-22-603.5. Frivolous Returns
§ 39-22-604.5. 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
§ 39-22-621. Interest and Penalties
§ 39-22-623. Disposition of Collections - Definition
§ 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
§ 39-22-651. Short Title - Citation
§ 39-22-653. Taxpayer Disclosure of Reportable or Listed Transactions
§ 39-22-654. Additional Listed Transactions - Report
§ 39-22-655. Penalty for Failure to Disclose a Reportable or Listed Transaction
§ 39-22-656. Material Advisor - Disclosure of Reportable or Listed Transactions
§ 39-22-657. Material Advisor - Maintenance of List
§ 39-22-658. Material Advisor - Penalties
§ 39-22-659. Waiver, Reduction, or Compromise of Penalty for Reasonable Cause