§ 39-22-600.3 — Definitions

Colorado § 39-22-600.3

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Income Tax

Text

As used in this part 6, unless the context
otherwise requires:

(1) Frivolous return means a return filed by any person that purports to be a
return of the tax imposed by this article 22 but that:

(a) Does not contain information on which the substantial correctness of the
return may be judged; or

(b) Contains information that on its face indicates that the return is
substantially incorrect; and

(c) The conduct described in either subsection (1)(a) or (1)(b) of this section is
due to either:

(I) A position that is frivolous; or

(II) A desire, which appears on the purported return, to delay or impede the
administration of state income tax laws.

Legislative History

Source: L. 2025: Entire section added with relocations, (SB 25-275), ch. 377, p. 2104, � 315, effective August 6.