Adopted – Return Filing and Payment Rules

On January 12, 2023, the Colorado Department of Revenue, Division of Taxation, adopted three rules regarding return filing and payment. The adoption was based on the public rulemaking hearing held on December 1, 2022.

Copies of the adopted rules, dates of publication in the Colorado Register, and effective dates may be found on the Secretary of State’s website at the links below. 

• Rule 39-21-119.  Date Return or Payment Deemed Filed or Made When Sent by Mail.

• Rule 39-21-119.5.  Requirements for Electronic Filing and Electronic Payment.

• Special Rule 1.  Electronic Funds Transfer.