§ 39-1-120 — Filing - when deemed to have been made

Colorado § 39-1-120

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: General Provisions

Text

(1) (a) Any report,
schedule, claim, tax return, statement, or other document required or authorized
under articles 1 to 9 of this title to be filed with or any payment made to the state of
Colorado or any political subdivision thereof which is transmitted through the
United States mail shall be deemed filed with and received by the public officer or
agency to which it was addressed on the date shown by the cancellation mark
stamped on the envelope or other wrapper containing the document required to be
filed.

(b) Any such document which is mailed, but not received by the public officer
or agency to which it was addressed, or is received and the cancellation mark is not
legible, or is erroneous or omitted, shall be deemed to have been filed and received
on the date it was mailed if the sender establishes by competent evidence that the
document was deposited in the United States mail on or before the date due for
filing. In such cases of nonreceipt of a document by the public officer or agency to
which it was addressed, the sender shall file a duplicate copy thereof within thirty
days after written notification is given to the sender by such public officer of the
failure to receive such document.

(2) If any report, schedule, claim, tax return, statement, remittance, or other
document is sent by United States registered mail, certified mail, or certificate of
mailing, a record authenticated by the United States postal service of such
registration, certification, or certificate shall be considered competent evidence
that the report, schedule, claim, tax return, statement, remittance, or other
document was mailed to the public officer or agency to which it was addressed, and
the date of the registration, certification, or certificate shall be deemed to be the
postmark date.

(3) If the date for filing any report, schedule, claim, tax return, statement,
remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it
shall be deemed to have been timely filed if filed on the next business day.

Legislative History

Source: L. 77: Entire section added, p. 1404, � 2, effective July 1. L. 79: (1)(a) amended, p. 1420, � 1, effective January 1, 1980.