C.R.S. Section 39-1-120
Filing

  • when deemed to have been made

(1)

Intentionally left blank —Ed.

(a)

Any report, schedule, claim, tax return, statement, or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is transmitted through the United States mail shall be deemed filed with and received by the public officer or agency to which it was addressed on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed.

(b)

Any such document which is mailed, but not received by the public officer or agency to which it was addressed, or is received and the cancellation mark is not legible, or is erroneous or omitted, shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mail on or before the date due for filing. In such cases of nonreceipt of a document by the public officer or agency to which it was addressed, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by such public officer of the failure to receive such document.

(2)

If any report, schedule, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of such registration, certification, or certificate shall be considered competent evidence that the report, schedule, claim, tax return, statement, remittance, or other document was mailed to the public officer or agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.

(3)

If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.

Source: Section 39-1-120 — Filing - when deemed to have been made, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑1‑101
Legislative declaration
39‑1‑101.5
Legislative declaration - taxpayer rights
39‑1‑102
Definitions
39‑1‑103
Actual value determined - when - legislative declaration
39‑1‑103.5
Restrictions on information
39‑1‑104
Valuation for assessment - definitions
39‑1‑104.2
Residential real property - valuation for assessment - legislative declaration - definitions
39‑1‑104.3
Partial real property tax reductions - residential property - definitions - repeal
39‑1‑104.4
Adjustment of residential rate
39‑1‑104.5
Severed mineral interest - placement on tax roll
39‑1‑104.6
Primary residence real property
39‑1‑104.7
Qualified-senior primary residence real property - definitions
39‑1‑105
Assessment date
39‑1‑105.5
Reappraisal ordered based on valuation for assessment study - state school finance payments
39‑1‑106
Partial interests not subject to separate tax
39‑1‑107
Tax liens
39‑1‑108
Payment of taxes - grantor and grantee
39‑1‑109
Taxes paid by mortgagee - effect
39‑1‑110
Notice - formation of political subdivision - boundary change of special district
39‑1‑111
Taxes levied by board of county commissioners - repeal
39‑1‑111.5
Temporary property tax credits and temporary mill levy rate reductions
39‑1‑112
Taxes available - when
39‑1‑113
Abatement and refund of taxes
39‑1‑114
Who may administer oath
39‑1‑115
Records prima facie evidence
39‑1‑116
Penalty for divulging confidential information
39‑1‑117
Prior actions not affected
39‑1‑118
Repeal of law levying state property tax - disposition of funds
39‑1‑119
Funds held for payment of taxes - refund - reduction and increase of amounts - penalty
39‑1‑119.5
Funds collected by lessors of personal property for payments of taxes - refund - damages
39‑1‑120
Filing - when deemed to have been made
39‑1‑121
Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions
39‑1‑123
Property tax reimbursement - property destroyed by natural cause
39‑1‑124
Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered
Green check means up to date. Up to date

Current through Fall 2024

§ 39-1-120’s source at colorado​.gov