Colorado § 39-23.5-111 - Amended returns - final determination.
Full text of Colorado Colorado Revised Statutes § 39-23.5-111 — Amended returns - final determination., with citation guidance and answers to common questions.
§ 39-23.5-111. Amended returns - final determination.
(1) If the person required to file files an amended federal return, he shall immediately file with the department an amended Colorado return and a true copy of the amended federal return. If the person required to file is required to pay an additional tax under this article pursuant to such amended return, he shall pay such additional tax, together with interest as provided in section 39-23.5-109, at the same time he files the amended return, subject, however, to any extension or installment election under section 39-23.5-108.
(2) Upon final determination or redetermination of the federal tax due in respect of any gross estate or generation-skipping transfer, the person required to file shall, within sixty days after such determination or redetermination, give written notice of it to the department, in such form as may be prescribed by regulation. If any additional tax is due under this article by reason of such determination or redetermination, the person required to file shall pay the same, together with interest as provided in section 39-23.5-109, at the same time he files such notice, subject, however, to any extension or installment election under section 39-23.5-108.
Source: L. 79: Entire article added, p. 1434, § 16, effective July 3. L. 83: Entire section amended, p. 1536, § 9, effective July 1.
Frequently Asked Questions About Colorado § 39-23.5-111
What does Colorado Revised Statutes § 39-23.5-111 cover?
Section 39-23.5-111 ("Amended returns - final determination.") 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 § 39-23.5-111?
A common citation format is "Colorado Revised Statutes § 39-23.5-111" (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 § 39-23.5-111 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.