Skip to main content
First Regular Session | 75th General Assembly
Colorado General Assembly
SB17-194

Exception To Deadlines Due To Refund-related Fraud

Type Bill
Session 2017 Regular Session
Subjects
Fiscal Policy & Taxes

Concerning an exception to the statutory deadlines for making income tax refunds for returns suspected of refund-related fraud.

Bill Summary:

Current law requires the department of revenue to meet certain deadlines in sending out income tax refunds:

  • 14 days for returns filed in January;
  • 21 days for returns filed in February;
  • 28 days for returns filed in March; and
  • 45 days for returns filed in April.
If these statutory deadlines are not met, a penalty and interest is added as specified in statute. Current law also identifies certain exceptions to these requirements.

The bill specifies that if the department of revenue makes a determination, in good faith, that there is a suspicion of identity theft or other refund-related fraud, then the deadlines do not apply.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Prime Sponsors

Senator Tim Neville

Senator

Tim Neville

Representative Dan Pabon

Representative

Dan Pabon

Committees

Senate

Finance

House

Finance

Status

Became Law

Introduced

Passed

Became Law

Related Documents & Information

Date Version Documents
03/30/2017 Signed Act PDF
03/22/2017 Final Act PDF
03/15/2017 Rerevised PDF
03/14/2017 Revised PDF
03/01/2017 Reengrossed PDF
02/28/2017 Engrossed PDF
02/14/2017 Introduced PDF
Date Version Documents
06/07/2017 FN2 PDF
02/22/2017 FN1 PDF
Activity Vote Documents
Refer Senate Bill 17-194 to the Committee of the Whole. The motion passed on a vote of 9-0. Vote summary
Hearing Summary
|
Committee Report:  PDF
Activity Vote Documents
Refer Senate Bill 17-194 to the Committee of the Whole with a recommendation that it be placed on the consent calendar. The motion passed on a vote of 5-0. Vote summary
Hearing Summary
|
Committee Report:  PDF
Date Calendar Motion Vote Vote Document
03/15/2017 Third Reading BILL
62
AYE
0
NO
3
OTHER
 		Vote record
Date Calendar Motion Vote Vote Document
03/01/2017 Third Reading BILL
35
AYE
0
NO
0
OTHER
 		Vote record
Date Location Action
03/30/2017 Governor Governor Signed
03/23/2017 Governor Sent to the Governor
03/22/2017 House Signed by the Speaker of the House
03/21/2017 Senate Signed by the President of the Senate
03/15/2017 House House Third Reading Passed - No Amendments
03/14/2017 House House Second Reading Passed - No Amendments
03/13/2017 House House Second Reading Laid Over Daily - No Amendments
03/08/2017 House House Committee on Finance Refer Unamended to House Committee of the Whole
03/02/2017 House Introduced In House - Assigned to Finance
03/01/2017 Senate Senate Third Reading Passed - No Amendments
02/28/2017 Senate Senate Second Reading Passed - No Amendments
02/23/2017 Senate Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole
02/14/2017 Senate Introduced In Senate - Assigned to Finance
Effective Date Chapter # Title Documents
03/30/2017 93 Exception To Deadlines Due To Refund-related Fraud PDF

Quick Links