The statute of limitations does not apply when no return has
been filed; see section
39-21-107,
C.R.S.
Notes
39-26-210
37
CR 18, September 25, 2014, effective
10/15/2014
38
CR 02, January 25, 2015, effective 2/14/2015
39
CR 10, May 25, 2016, effective
6/14/2016
40
CR 12, June 25, 2017, effective
7/15/2017
40
CR 23, December 10, 2017, effective
1/1/2018
41
CR 13, July 10, 2018, effective
7/30/2018
41
CR 14, July 25, 2018, effective
8/14/2018
42
CR 02, January 25, 2019, effective
12/18/2018, expires
4/17/2019.
42
CR 02, January 25, 2019, effective
12/18/2018
42
CR 06, March 25, 2019, effective
4/14/2019
43
CR 04, February 25, 2020, effective
3/16/2020
43
CR 17, September 10, 2020, effective
9/30/2020
44
CR 01, January 10, 2021, effective
1/30/2021
44
CR 07, April 10, 2021, effective
4/30/2021
44
CR 08, April 25, 2021, effective
5/15/2021
45
CR 04, February 25, 2022, effective
3/17/2022
45
CR 23, December 10, 2022, effective
12/30/2022
46
CR 08, April 25, 2023, effective
5/15/2023
