Colorado § 39-22-603.5 - Frivolous returns.
Full text of Colorado Colorado Revised Statutes § 39-22-603.5 — Frivolous returns., with citation guidance and answers to common questions.
§ 39-22-603.5. Frivolous returns.
(1) Repealed.
(2) (a) If any person files a frivolous return, the executive director may calculate the person's Colorado taxable income and make an assessment based on such information as is available at the time the return is filed.
(b) If the tax calculated by the executive director is greater than the amount theretofore assessed or paid, a notice of deficiency shall be mailed to the taxpayer by first-class mail as set forth in section 39-21-105.5.
Source: L. 2002: Entire section added, p. 530, § 2, effective August 7. L. 2025: (1) repealed, (SB 25-275), ch. 377, p. 2109, § 336, effective August 6.
Editor's note: Subsection (1) was relocated to § 39-22-600.3 in 2025.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-22-603.5
What does Colorado Revised Statutes § 39-22-603.5 cover?
Section 39-22-603.5 ("Frivolous returns.") 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 § 39-22-603.5?
A common citation format is "Colorado Revised Statutes § 39-22-603.5" (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 § 39-22-603.5 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.