§ 24-35-117 — Public list of delinquent state taxes

Colorado § 24-35-117

• Jurisdiction: Colorado
• Title 24: Government
• Art.: Department of Revenue

Text

(1) Notwithstanding any
provision of law, the executive director of the department of revenue shall annually
disclose a list of all taxpayers, including but not limited to individuals, trusts,
partnerships, corporations, and other taxable entities, that are delinquent in the
payment of tax liabilities collected by the department. The list shall include only
those taxpayers with total delinquent final liabilities for all taxes collected by the
department, including penalties and interest, in an amount greater than twenty
thousand dollars for a period of six months from the time that a distraint warrant
issues or may issue. The list shall contain the name, address, types of taxes, month
and year in which each tax liability was asserted in a duly issued distraint warrant,
the amount of each tax outstanding of each delinquent taxpayer, and, in the case of
a corporate taxpayer, the name of the current president of record of the
corporation.

(2) At least ninety days before the disclosure of the name of a delinquent
taxpayer prescribed in subsection (1) of this section, the executive director of the
department of revenue shall mail a written notice to the delinquent taxpayer at his
or her last-known address informing the taxpayer that the failure to cure the tax
delinquency could result in the taxpayer's name being included in a list of
delinquent taxpayers that is published on the internet on the website maintained by
the department pursuant to this section. If the delinquent tax has not been paid
sixty days after the notice was mailed, and the taxpayer has not, since the mailing
of the notice, either entered into a written agreement with the department for
payment of the delinquency or corrected a default in an existing agreement to the
satisfaction of the executive director, the executive director may disclose the tax in
the list of delinquent taxpayers.

(3) Unpaid taxes shall not be deemed to be delinquent and subject to
disclosure if:

(a) A written agreement for payment exists without default between the
taxpayer and the department of revenue; or

(b) The tax liability is the subject of an administrative hearing, administrative
review, judicial review, or an appeal of any such proceedings.

(4) The list described in subsection (1) of this section shall be available for
public inspection at the department of revenue and shall be published on the
internet on the website maintained by the department.

(5) The name of a taxpayer shall be removed within fifteen days after the
payment of the debt.

(6) Any disclosure made by the executive director of the department of
revenue in a good faith effort to comply with this section shall not be considered a
violation of any statute prohibiting disclosure of taxpayer information.

Legislative History

Source: L. 2003: Entire section added, p. 1761, � 1, effective August 6.