Colorado § 39-21-105.5 Notice - first-class mail - definition

Colorado Statutes

§ 39-21-105.5 — Notice - first-class mail - definition

Colorado § 39-21-105.5

Title 39Taxation

Art.Procedure and Administration

This text of Colorado § 39-21-105.5 (Notice - first-class mail - definition) 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. § 39-21-105.5 (2026).

Text

(1)Except as provided in subsection (2) of this section, any notice required to be given to any taxpayer pursuant to the scope of this article as set forth in section 39-21-102 is sufficient if mailed, postpaid by first-class mail to the last-known address of the taxpayer. The first-class mailing of any notice pursuant to the scope of this article as set forth in section 39-21-102 creates a presumption that such notice was received by the taxpayer if the department maintains a record of the notice and maintains a certification that the notice was deposited in the United States mail by an employee of the department. Evidence of the record of the notice mailed to the last-known address of the taxpayer as shown by the records of the department and a certification of mailing by firs

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(1) Except as provided in
subsection (2) of this section, any notice required to be given to any taxpayer
pursuant to the scope of this article as set forth in section 39-21-102 is sufficient if
mailed, postpaid by first-class mail to the last-known address of the taxpayer. The
first-class mailing of any notice pursuant to the scope of this article as set forth in
section 39-21-102 creates a presumption that such notice was received by the
taxpayer if the department maintains a record of the notice and maintains a
certification that the notice was deposited in the United States mail by an employee
of the department. Evidence of the record of the notice mailed to the last-known
address of the taxpayer as shown by the records of the department and a
certification of mailing by first-class mail by a department employee is prima facie
proof that the notice was received by the taxpayer.

(2) Notwithstanding subsection (1) of this section, and notwithstanding any
other provision of law that requires written correspondence to be sent by first-class
mail to a taxpayer, the department may promulgate rules to establish procedures
that allow a taxpayer to voluntarily elect to receive any notice or other
communication by electronic means pursuant to the established procedures. The
procedures must be designed to ensure that to the greatest degree reasonably
possible the party viewing the notice or communication is the taxpayer for whom
the notice or communication is intended. An electronically transmitted notice or
communication is sufficient to satisfy any requirement of mailing if sent in
accordance with the procedures. If the department maintains a record of the
recipient viewing the notice or communication, the record creates a presumption of
receipt by the taxpayer and is prima facie proof that the notice or communication
was received by the taxpayer.

(3) For purposes of this section, the term taxpayer includes the agent or
personal representative of the estate of the taxpayer.

Legislative History

Source: L. 96: Entire section added, p. 164, � 3, effective July 1. L. 2014: Entire section amended, (HB 14-1107), ch. 134, p. 464, � 1, effective April 25.