Colorado § 38-25.5-103 Copies of returns and filings - summary statement - fees

Colorado Statutes

§ 38-25.5-103 — Copies of returns and filings - summary statement - fees

Colorado § 38-25.5-103

Title 38Property -

Art.State and Local Tax Liens

This text of Colorado § 38-25.5-103 (Copies of returns and filings - summary statement - fees) 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. § 38-25.5-103 (2026).

Text

(1)As soon as practical but in no event later than thirty days after receipt of a written request from a taxpayer or authorized person, the treasurer of a public entity shall provide, as to taxes of the public entity which are specifically identified in the request, either copies of returns and filings by the taxpayer which are in the possession or custody of the public entity or a summary statement of tax payments made by the taxpayer to the public entity. A request made under the provisions of this section shall be limited to the current year and the previous three years. A request made by an authorized person shall be limited to the extent set forth in the written authorization of the authorized person.

(2)A request made pursuant to this section may be either in the form of

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(1)
As soon as practical but in no event later than thirty days after receipt of a written
request from a taxpayer or authorized person, the treasurer of a public entity shall
provide, as to taxes of the public entity which are specifically identified in the
request, either copies of returns and filings by the taxpayer which are in the
possession or custody of the public entity or a summary statement of tax payments
made by the taxpayer to the public entity. A request made under the provisions of
this section shall be limited to the current year and the previous three years. A
request made by an authorized person shall be limited to the extent set forth in the
written authorization of the authorized person.

(2) A request made pursuant to this section may be either in the form of a
request for copies of tax returns and filings or in the form of a request for a
summary statement but may not contain both types of requests. If the specified
form of the request cannot be readily complied with by the treasurer, the treasurer
shall so notify the requesting party and may comply with the request by furnishing
the information in the alternative form.

(3) (a) A fee of ten dollars shall be collected for each specifically identified
tax included in such summary statement issued by a public entity. A fee of one
dollar and twenty-five cents shall be collected for each page of tax returns and
filings of a taxpayer copied and delivered by a public entity.

(b) Notwithstanding the amount of any fee specified in paragraph (a) of this
subsection (3), if the public entity collecting the fee is a state agency, the executive
director of the state agency by rule or as otherwise provided by law may reduce the
amount of one or more of the fees if necessary pursuant to section 24-75-402 (3),
C.R.S., to reduce the uncommitted reserves of the fund to which all or any portion of
one or more of the fees is credited. After the uncommitted reserves of the fund are
sufficiently reduced, the executive director of the state agency by rule or as
otherwise provided by law may increase the amount of one or more of the fees as
provided in section 24-75-402 (4), C.R.S.

(4) This section shall not apply to general taxes for real property as
governed by articles 1 to 14 of title 39, C.R.S.