Colo. Code Regs. 39-21-105.5

Current through Register Vol. 47, No. 19, October 10, 2024

Rule 39-21-105.5 - [Effective until 7/30/2024] Notices

Basis and Purpose. The statutory bases for this rule are sections 39-21-105.5 and 39-21-112(1), C.R.S. The purpose of this rule is to clarify statutory requirements related to the issuance of notices and to advise taxpayers of their duty to notify the Department of changes to their mailing addresses.

(1) Any notice required to be given by the Department to any taxpayer within the scope of article 21 of title 39 C.R.S., including but not limited to a notice of deficiency, a notice of final determination, and a demand for payment, shall be mailed by first-class mail to the last-known address of the taxpayer. In its discretion, the Department may send a notice by certified mail.

(2) Any notice mailed to the last-known address of the taxpayer will satisfy the Department's obligation under section 39-21-105.5, C.R.S., and this rule, irrespective of whether such address is the taxpayer's current mailing address. It is the duty of any taxpayer who is or becomes liable for any tax within the scope of article 21 of title 39, C.R.S., to notify the Department of any change to their mailing address.

39-21-105.5

38 CR 03, February 10, 2015, effective 3/2/2015

40 CR 22, November 25, 2017, effective 1/1/2018

41 CR 14, July 25, 2018, effective 8/14/2018

41 CR 20, October 25, 2018, effective 11/14/2018

42 CR 05, March 10, 2019, effective 3/30/2019

44 CR 05, March 10, 2021, effective 3/30/2021

46 CR 03, February 10, 2022, effective 3/2/2023

46 CR 06, March 25, 2023, effective 4/14/2023