Skip to main content
Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu

Modify Certain Tax Statutes To Address Defects

Concerning modifications to certain tax statutes in order to address defects and anachronisms.
2020 Regular Session
Fiscal Policy & Taxes
Bill Summary

The act:

  • Addresses an inconsistency in statute regarding section 39-21-113 (4), which prohibits the disclosure by the executive director of the department of revenue and his or her agents, clerks, and employees of information obtained during the course of investigations conducted by the department or disclosed in any document, report, or return filed in connection with the collection and payment of tax; various provisions of the section allow for exceptions to the prohibition, but not all of them are listed together and therefore the bill updates the section to reflect all the exceptions to the prohibition;
  • Adds some missed mandatory electronic filing and payment requirements that didn't make it into the correct section of House Bill 19-1256, concerning electronic filing of certain taxes, which broadly authorized the department of revenue to promulgate rules requiring mandatory electronic filing and payment; and
  • Fixes a conflict with regard to the tax threshold above which a taxpayer must remit estimated payments between 2 statutes that jointly impose payment requirements for severance tax on corporations.
    (Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    03/27/2020 Signed Act PDF
    03/17/2020 Final Act PDF
    03/10/2020 Rerevised PDF
    03/09/2020 Revised PDF
    02/21/2020 Reengrossed PDF
    02/20/2020 Engrossed PDF
    01/28/2020 Introduced PDF

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details