Colorado Statutes
§ 39-26-206 — Failure to make return
Colorado § 39-26-206
This text of Colorado § 39-26-206 (Failure to make return) 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. § 39-26-206 (2026).
Text
Any person who willfully fails or refuses
to make the return required in section 39-26-204, or who makes a false or
fraudulent return, or who willfully fails to pay any tax owing by him, and any person
who aids or abets another in an attempt to evade such tax, shall be punished as
provided by section 39-21-118.
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Legislative History
Source: L. 37: p. 1101, � 1. CSA: C. 144, � 38. CRS 53: � 138-6-37. C.R.S. 1963: � 138-5-37. L. 85: Entire section amended, p. 1259, � 15, 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 § 39-26-206, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-26-206.