Colorado § 24-12-108 Tax returns - applications for refunds

Colorado Statutes

§ 24-12-108 — Tax returns - applications for refunds

Colorado § 24-12-108

Title 24Government

Art.Oaths and Affirmations

This text of Colorado § 24-12-108 (Tax returns - applications for refunds) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 24-12-108 (2026).

Text

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.

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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.