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Subpart 1 - General
Subpart 1 - General
§ 39-22-601. Returns
§ 39-22-602. Failure to make return - director may make
§ 39-22-603. Returns not made under oath
§ 39-22-603.5. Frivolous returns
§ 39-22-604. Withholding tax - requirement to withhold - tax lien - exemption from lien - definitions
§ 39-22-604.3. Innovation reinvestment - withholding - transfers - bioscience - clean technology - short title - legislative declaration - definitions - repeal
§ 39-22-604.5. Withholding tax - transfers of Colorado real property - nonresident transferors
§ 39-22-605. Failure by individual to pay estimated income tax
§ 39-22-606. Failure by corporation to pay estimated income tax
§ 39-22-607. Estimated tax deposited with treasurer
§ 39-22-608. Form, place, and date of filing return - extension - electronic filing
§ 39-22-609. Payment of tax - applicable when
§ 39-22-610. Relief for members of the armed forces of the United States - when
§ 39-22-611. Property exempt from ad valorem taxes
§ 39-22-621. Interest and penalties
§ 39-22-622. Refunds
§ 39-22-623. Disposition of collections
§ 39-22-624. Prior rights and liabilities not affected
§ 39-22-625. Application of article - effective date
§ 39-22-626. Applicability of amendments to this article to income tax years
§ 39-22-627. Temporary adjustment of rate of income tax - refund of excess state revenues - authority of executive director
§ 39-22-628. Direct deposit of refund to collegeinvest savings accounts - modification of individual income tax return forms - legislative declaration - definition