Colorado § 39-21-120 Signature and filing alternatives for tax returns

Colorado Statutes

§ 39-21-120 — Signature and filing alternatives for tax returns

Colorado·Title 39 Taxation·Art. Procedure and Administration

(1)The executive director may prescribe alternative methods for the making, filing, signing, subscribing, verifying, transmitting, receiving, or storing of returns or other documents pursuant to the statutory provisions of this article 21 and other articles referenced in this article 21. The executive director shall adopt rules as may be appropriate to define and implement acceptable alternatives for each article within the scope of this section.

(2)Any return or other document signed, subscribed, or verified under any method adopted under subsection (1) of this section shall be treated for all purposes, including penalties for perjury, in the same manner as if verified by signature.

(3)To enable alternative filing of tax returns, the executive director is hereby authorized

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(1) The
executive director may prescribe alternative methods for the making, filing, signing,
subscribing, verifying, transmitting, receiving, or storing of returns or other
documents pursuant to the statutory provisions of this article 21 and other articles
referenced in this article 21. The executive director shall adopt rules as may be
appropriate to define and implement acceptable alternatives for each article within
the scope of this section.

(2) Any return or other document signed, subscribed, or verified under any
method adopted under subsection (1) of this section shall be treated for all
purposes, including penalties for perjury, in the same manner as if verified by
signature.

(3) To enable alternative filing of tax returns, the executive director is
hereby authorized to contract for communications services with governmental or
private contractors. Such contractors shall be subject to the provisions of section
39-21-113 (4), and each contract entered into pursuant to this subsection (3) shall
set forth the provisions of section 39-21-113 (4) and (6).

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Legislative History

Source: L. 93: Entire section added, p. 428, � 1, effective April 19. L. 2001: (1) amended, p. 781, � 16, effective June 1. L. 2009: (1) amended, (HB 09-1053), ch. 159, p. 693, � 19, effective August 5. L. 2019: (1) amended, (SB 19-241), ch. 390, p. 3475, � 49, effective August 2; (1) amended, (HB 19-1256), ch. 395, p. 3514, � 2, effective August 2. L. 2021: (1) amended, (HB 21-1157), ch. 118, p. 454, � 2, effective September 7.