Colorado § 15-14-739 - Taxes.
Full text of Colorado Colorado Revised Statutes § 15-14-739 — Taxes., with citation guidance and answers to common questions.
§ 15-14-739. Taxes.
(1) Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:
(a) Prepare, sign, and file federal, state, local, and foreign income, gift, payroll, property, "Federal Insurance Contributions Act", and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters, and any other tax-related documents, including receipts, offers, waivers, consents, including consents and agreements under Internal Revenue Code section 2032A, 26 U.S.C. sec. 2032A, as amended, closing agreements, and any power of attorney required by the internal revenue service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following twenty-five tax years;
(b) Pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the internal revenue service or other taxing authority;
(c) Exercise any election available to the principal under federal, state, local, or foreign tax law; and
(d) Act for the principal in all tax matters for all periods before the internal revenue service, or other taxing authority.
Source: L. 2009: Entire part added, (HB 09-1198), ch. 106, p. 410, § 1, effective April 9.
Frequently Asked Questions About Colorado § 15-14-739
What does Colorado Revised Statutes § 15-14-739 cover?
Section 15-14-739 ("Taxes.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 15-14-739?
A common citation format is "Colorado Revised Statutes § 15-14-739" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 15-14-739 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.