Colorado Statutes
§ 39-23.5-113 — Criminal acts relating to returns
Colorado § 39-23.5-113
This text of Colorado § 39-23.5-113 (Criminal acts relating to 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. § 39-23.5-113 (2026).
Text
Any person who willfully
fails to file a Colorado return when required by this article, or who willfully files a
false return, or who willfully fails to pay any tax required by this article shall be
punished as provided by section 39-21-118.
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Legislative History
Source: L. 79: Entire article added, p. 1435, � 16, effective July 3. L. 80: Entire
section R&RE, p. 523, � 3, effective July 1. L. 83: Entire section amended, p. 1536, �
11, effective July 1. L. 85: Entire section amended, p. 1256, � 8, effective January 1,
1986.
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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-23.5-113, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-23.5-113.