Colorado § 39-22-602 Failure to make return - director may make

Colorado Statutes

§ 39-22-602 — Failure to make return - director may make

Colorado·Title 39 Taxation·Art. Income Tax

(1)If any person fails or refuses to make any return required by this article, the executive director may make such return for such person from such information as may be available, and any assessment based on such return made by the executive director shall be as good and sufficient as if such return had been made and filed by the person liable therefor.

(2)If the executive director finds that any nonresident whose name and address were furnished by a county assessor pursuant to section 39-5-102 (3) has not made a return as required by this article, the executive director shall mail notice by first-class mail as set forth in section 39-21-105.5 to the nonresident setting a time within which the return shall be made and may thereafter proceed pursuant to subsection (1) of this

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(1) If any person
fails or refuses to make any return required by this article, the executive director
may make such return for such person from such information as may be available,
and any assessment based on such return made by the executive director shall be
as good and sufficient as if such return had been made and filed by the person
liable therefor.

(2) If the executive director finds that any nonresident whose name and
address were furnished by a county assessor pursuant to section 39-5-102 (3) has
not made a return as required by this article, the executive director shall mail notice
by first-class mail as set forth in section 39-21-105.5 to the nonresident setting a
time within which the return shall be made and may thereafter proceed pursuant to
subsection (1) of this section, as necessary.

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