39-21-112(1) - Extension of Time for Filing a Tax Return

(1) General Rule. Due to natural disaster or for other reasons, the Executive Director may, in his or her discretion, authorize an extension of time within which to file state tax returns, including but not limited to Colorado state income tax returns, Colorado sales tax returns, or Colorado returns for any other tax administered by the Department. In exercising that discretion, the Executive Director shall consider whether the Internal Revenue Service has authorized an extension for filing federal income tax returns due to natural disaster or for other reasons, whether similar hardships have occurred in the state of Colorado, and any other good cause.

(2) Any extension of time authorized pursuant to this rule shall be announced on the Department's website.

Notes

39-21-112(1)

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