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

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.

Legislative History

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.