Colorado Code
Article 22 - Income Tax
Part 6 - Procedure and Administration

§ 39-22-601. Returns - (4.5) Repealed. Source: L. 64: R&RE, p. 780, § 1....

§ 39-22-602. Failure to Make Return - Director May Make - Source: L. 64: R&RE, p. 783, § 1. C.R.S. 1963:...

§ 39-22-603. Returns Not Made Under Oath - Wherever in this article it is required that a return...

§ 39-22-603.5. Frivolous Returns - Source: L. 2002: Entire section added, p. 530, § 2,...

§ 39-22-604. Withholding Tax - Requirement to Withhold - Tax Lien - Exemption From Lien - Definitions - Source: L. 64: R&RE, p. 784, § 1. C.R.S. 1963:...

§ 39-22-604.3. Innovation Reinvestment - Withholding - Transfers - Bioscience - Clean Technology - Short Title - Legislative Declaration - Definitions - Repeal - Source: L. 2011: Entire section added, (SB 11-047), ch. 213,...

§ 39-22-604.5. Withholding Tax - Transfers of Colorado Real Property - Nonresident Transferors - Source: L. 92: Entire section added, p. 2274, § 1,...

§ 39-22-605. Failure by Individual to Pay Estimated Income Tax - Installment Due date 1st April 15 2nd June 15 3rd...

§ 39-22-606. Failure by Corporation to Pay Estimated Income Tax - Installment Due date 1st April 15 2nd June 15 3rd...

§ 39-22-607. Estimated Tax Deposited With Treasurer - All moneys remitted as payments of estimated tax shall be...

§ 39-22-608. Form, Place, and Date of Filing Return - Extension - Electronic Filing - Source: L. 64: R&RE, p. 794, § 1. C.R.S. 1963:...

§ 39-22-609. Payment of Tax - Applicable When - Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963:...

§ 39-22-610. Relief for Members of the Armed Forces of the United States - When - Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963:...

§ 39-22-611. Property Exempt From Ad Valorem Taxes - Notwithstanding any other provisions of law, all intangible personal property,...

§ 39-22-621. Interest and Penalties - Source: L. 64: R&RE, p. 799, § 1. C.R.S. 1963:...

§ 39-22-622. Refunds - (I) To any return that is being audited; (II) To...

§ 39-22-623. Disposition of Collections - Definition - Source: L. 64: R&RE, p. 809, § 1. C.R.S. 1963:...

§ 39-22-624. Prior Rights and Liabilities Not Affected - Nothing in this article shall be construed to affect any...

§ 39-22-625. Application of Article - Effective Date - This article shall apply only with respect to taxable years...

§ 39-22-626. Applicability of Amendments to This Article to Income Tax Years - For purposes of determining the applicability of any addition to,...

§ 39-22-627. Temporary Adjustment of Rate of Income Tax - Refund of Excess State Revenues - Authority of Executive Director - Source: L. 2005: Entire section added, p. 1362, § 3,...

§ 39-22-628. Direct Deposit of Refund to Collegeinvest Savings Accounts - Modification of Individual Income Tax Return Forms - Legislative Declaration - Definition - Source: L. 2013: Entire section added, (SB 13-206), ch. 345,...

§ 39-22-651. Short Title - Citation - This subpart 2 shall be comprised of sections 39-22-651 to...

§ 39-22-652. Definitions - For purposes of this subpart 2, unless the context otherwise...

§ 39-22-653. Taxpayer Disclosure of Reportable or Listed Transactions - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-654. Additional Listed Transactions - Report - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-655. Penalty for Failure to Disclose a Reportable or Listed Transaction - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-656. Material Advisor - Disclosure of Reportable or Listed Transactions - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-657. Material Advisor - Maintenance of List - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-658. Material Advisor - Penalties - Source: L. 2009: Entire section added, (HB 09-1093), ch. 75,...

§ 39-22-659. Waiver, Reduction, or Compromise of Penalty for Reasonable Cause - Upon making a record of its actions, and upon reasonable...