Colorado § 39-22-603.5 Frivolous returns

Colorado Statutes

§ 39-22-603.5 — Frivolous returns

Colorado § 39-22-603.5

Title 39Taxation

Art.Income Tax

This text of Colorado § 39-22-603.5 (Frivolous returns) 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. § 39-22-603.5 (2026).

Text

(1)Repealed.

(2)(a) If any person files a frivolous return, the executive director may calculate the person's Colorado taxable income and make an assessment based on such information as is available at the time the return is filed.

(b)If the tax calculated by the executive director is greater than the amount theretofore assessed or paid, a notice of deficiency shall be mailed to the taxpayer by first-class mail as set forth in section 39-21-105.5.

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(1) Repealed.

(2) (a) If any person files a frivolous return, the executive director may
calculate the person's Colorado taxable income and make an assessment based on
such information as is available at the time the return is filed.

(b) If the tax calculated by the executive director is greater than the amount
theretofore assessed or paid, a notice of deficiency shall be mailed to the taxpayer
by first-class mail as set forth in section 39-21-105.5.

Legislative History

Source: L. 2002: Entire section added, p. 530, � 2, effective August 7. L. 2025: (1) repealed, (SB 25-275), ch. 377, p. 2109, � 336, effective August 6.