C.R.S. Section 39-27-117
Filing with executive director

  • when deemed to have been made

(1)

Any report, claim, tax return, statement, or other document required or authorized under this part 1 to be filed with, or any payment made to, the executive director of the department of revenue, which:

(a)

Is transmitted through the United States mails, shall be deemed filed with and received by the executive director on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed;

(b)

Is mailed, but not received by the executive director, or where 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 mails on or before the date due for filing. In such cases of nonreceipt of a document by the executive director, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by the executive director of the failure to receive such document.

(2)

If any report, 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 post office department of such registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed to the executive director, to the state officer or state 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, claim, tax return, statement, remittance, or other document, falls upon a Saturday, Sunday, or a legal holiday, it shall be deemed to have been timely filed if filed on the next business day.

(4)

Any report, claim, tax return, statement, or other document required or authorized under this part 1 to be filed with the executive director of the department of revenue that is filed electronically shall be treated for all purposes in the same manner as any other report or other document filed electronically pursuant to section 39-21-120.

Source: Section 39-27-117 — Filing with executive director - when deemed to have been made, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑27‑101
Construction - definitions 39‑27‑102
Tax imposed on gasoline and special fuel - deposits - penalties 39‑27‑102.5
Exemptions on tax imposed - ex-tax purchases - definition 39‑27‑103
Refunds - penalties - checkoff - limits on collections 39‑27‑104
License and deposit - exception 39‑27‑105
Collection of tax on gasoline and special fuel - rules - repeal 39‑27‑105.5
Lien to secure payment of taxes - exemption - recovery 39‑27‑107
When users other than distributors must report 39‑27‑108
Penalty for failure to report or pay tax 39‑27‑109.7
Data collection services 39‑27‑110
Inspection of records 39‑27‑111
Tax in lieu of all other taxes imposed 39‑27‑112
Payment of expenses and distribution of funds 39‑27‑114
False oath 39‑27‑116
Authority of executive director - enforcement 39‑27‑117
Filing with executive director - when deemed to have been made 39‑27‑119
Not applicable to interstate commerce 39‑27‑120
Penalties 39‑27‑121
State treasurer custodian of deposits 39‑27‑122
Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules 39‑27‑123
Department of transportation - special fuels - impact - report 39‑27‑301
Definitions 39‑27‑302
Agreements between jurisdictions 39‑27‑303
Tax imposed 39‑27‑304
Provisions of agreements 39‑27‑305
Credit for purchases 39‑27‑306
Tax and fee collection 39‑27‑307
Compliance 39‑27‑308
Appeals 39‑27‑309
Exchange of information 39‑27‑310
Construction of this part 3 - rules and regulations
Green check means up to date. Up to date

Current through Fall 2024

§ 39-27-117’s source at colorado​.gov