§ 38-13-220 — Tax refunds

Colorado § 38-13-220

• Jurisdiction: Colorado
• Title 38: Property -
• Art.: Revised Uniform Unclaimed Property Act

Text

(1) On and after October 1, 2002, any amount due
and payable as a refund of Colorado income tax or grant for property taxes, rent, or
heat or fuel expenses assistance represented by a warrant that has not been
presented for payment within six months after the date of issuance of the warrant
and that has been forwarded by the department of revenue to the administrator
pursuant to section 39-21-108 (5) is presumed abandoned.

(2) On and after October 1, 2010, any amount due and payable as a refund of
a tax imposed or assessed by the department of revenue that is not addressed in
subsection (1) of this section, that is represented by a warrant that has not been
presented for payment within six months after the date of issuance of the warrant,
and that has been forwarded by the department to the administrator pursuant to
section 39-21-108 (7) is presumed abandoned.

Legislative History

Source: L. 2019: Entire article R&RE, (SB 19-088), ch. 110, p. 424, � 1, effective July 1, 2020.