Colorado § 39-22-602 - Failure to make return - director may make.
Full text of Colorado Colorado Revised Statutes § 39-22-602 — Failure to make return - director may make., with citation guidance and answers to common questions.
§ 39-22-602. Failure to make return - director may make.
(1) If any person fails or refuses to make any return required by this article, the executive director may make such return for such person from such information as may be available, and any assessment based on such return made by the executive director shall be as good and sufficient as if such return had been made and filed by the person liable therefor.
(2) If the executive director finds that any nonresident whose name and address were furnished by a county assessor pursuant to section 39-5-102 (3) has not made a return as required by this article, the executive director shall mail notice by first-class mail as set forth in section 39-21-105.5 to the nonresident setting a time within which the return shall be made and may thereafter proceed pursuant to subsection (1) of this section, as necessary.
Source: L. 64: R&RE, p. 783, § 1. C.R.S. 1963: § 138-1-66. L. 69: p. 1132, § 2. L. 96: (2) amended, p. 165, § 6, effective July 1.
ANNOTATION
Applied in Callow v. Dept. of Rev., 197 Colo. 513, 594 P.2d 1051 (1979).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-22-602
What does Colorado Revised Statutes § 39-22-602 cover?
Section 39-22-602 ("Failure to make return - director may make.") 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 § 39-22-602?
A common citation format is "Colorado Revised Statutes § 39-22-602" (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 § 39-22-602 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.