Colorado § 24-12-108 - Tax returns - applications for refunds.
Full text of Colorado Colorado Revised Statutes § 24-12-108 — Tax returns - applications for refunds., with citation guidance and answers to common questions.
§ 24-12-108. Tax returns - applications for refunds.
Any person required to make any return or any application for refund or protest against any deficiency assessment involving any tax imposed by the sales, use, income, motor fuel, and motor vehicle tax laws under oath or affirmation, in lieu of such oath or affirmation, may make a written verification or declaration that it is true and correct and that it is made under the penalties of perjury in the first degree, and the same is valid and complete without any attestation before a notary public or other officer if the signature thereto is witnessed by a legally competent person.
Source: L. 43: p. 445, § 1. CSA: C. 115, § 7. CRS 53: § 98-1-8. C.R.S. 1963: § 98-1-8. L. 72: p. 563, § 35.
Cross references: For perjury in the first degree, see § 18-8-502.
ARTICLE 13
Official Bonds
24-13-101. Clerks of district courts. (Repealed)
24-13-102. Suits on clerk's bond. (Repealed)
24-13-103. Bond filed with secretary of state. (Repealed)
24-13-104. Judge to examine bond. (Repealed)
24-13-105. County board to examine bonds - new bond.
24-13-106. Parties interested may offer evidence.
24-13-107. Record of examination.
24-13-108. Failure to file new bond - vacancy.
24-13-109. Release of sureties - notice.
24-13-110. Duty of county clerk and recorder.
24-13-111. Effect of new bond - release.
24-13-112. Embezzlement - vacancy.
24-13-113. Failure to file bond.
24-13-114. Officers failing to deliver, not to act - penalty.
24-13-115. Effect of release of sureties.
24-13-116. Approval of bonds - clerk of county board.
24-13-117. Approval of bonds to be of record.
24-13-118. Neglect to examine bonds - penalty.
24-13-119. Officers shall not become sureties.
24-13-120. Forfeiture of office by becoming surety.
24-13-121. Official bond payable to people.
24-13-122. Freeholders only acceptable as surety. (Repealed)
24-13-123. Statement of surety - contents. (Repealed)
24-13-124. Approval or rejection of bonds.
24-13-125. Official bonds - expense of premiums.
24-13-126. Premiums, how paid.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 24-12-108
What does Colorado Revised Statutes § 24-12-108 cover?
Section 24-12-108 ("Tax returns - applications for refunds.") 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 § 24-12-108?
A common citation format is "Colorado Revised Statutes § 24-12-108" (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 § 24-12-108 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.