Colorado Statutes
§ 39-22-603 — Returns not made under oath
Wherever in this article it is
required that a return be made under oath, the signing of the return by the person
therein required to make oath shall be sufficient compliance with the provisions of
said sections if such return contains or is verified by a written declaration that it is
made under the penalties of perjury in the second degree. Any individual who
willfully makes and signs a return which he does not believe to be true and correct
as to every material matter is guilty of perjury in the second degree.
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Legislative History
Source: L. 64: R&RE, p. 784, � 1. C.R.S. 1963: � 138-1-67. L. 72: p. 571, � 58.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes