0 chapters · 1,193 sections in this title.
Colo. Rev. Stat. § 38-25.5-101 Definitions
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As used in this article, unless the context otherwise requires: (1) "Authorized person" means: (a) A person who has obtained a written authorization signed and notarized by a taxpayer to receive a certificate of taxes due for the taxpayer, to receive copies of tax returns and fil…
Colo. Rev. Stat. § 38-25.5-102 Certificate of taxes due
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(1) (a) As soon as practical but in no event later than thirty days after receipt of a written request from a taxpayer or authorized person, the treasurer of a public entity shall certify in writing as of the date of the certificate the full amount of the taxes identified in the …
Colo. Rev. Stat. § 38-25.5-103 Copies of returns and filings - summary statement - fees
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(1) As soon as practical but in no event later than thirty days after receipt of a written request from a taxpayer or authorized person, the treasurer of a public entity shall provide, as to taxes of the public entity which are specifically identified in the request, either copie…
Colo. Rev. Stat. § 38-25.5-103.5 Notification requirements - tax delinquency notification fund - creation - immunity
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(1) The department of revenue shall provide information to any lending institution that is an authorized person regarding the delinquent payment of sales and use tax, withholding tax, special fuels tax, gas tax, or aviation fuel tax by a borrower of funds from such institution pr…