Colo. Code Regs. 39-21-105.5-1
Current through Register Vol. 47, No. 19, October 10, 2024
Rule 39-21-105.5-1 - Notices Sent by MailBasis and Purpose. The statutory bases for this rule are sections 39-21-102, 39-21-105.5, and 39-21-112(1), C.R.S. The purpose of this rule is to clarify statutory requirements related to mailing notices and to advise taxpayers of their duty to notify the Division of changes to their mailing addresses.
(1) Except as provided in section 39-21-105.5(2), C.R.S., a notice shall be mailed by first-class mail to the last-known address of the taxpayer. Such mailing is sufficient to satisfy the Division's obligation under section 39-21-105.5(1), C.R.S., and this rule, irrespective of whether such address is the taxpayer's current mailing address. In its discretion, the Division may send a notice by certified mail.(2) It is the duty of a taxpayer to notify the Division of any change to their mailing address, irrespective of whether the taxpayer has elected to receive any notice or other communication by electronic means as provided in section 39-21-105.5(2), C.R.S.(3) As used in this rule, unless the context otherwise requires:(a) "Division" means the Taxation Division in the Department of Revenue.(b) "Notice" means any notice required to be given to any taxpayer by the Division pursuant to section 39-21-105.5, C.R.S.(c) "Taxpayer" means a person obligated to account to the Division for a tax or fee within the scope specified in section 39-21-102, C.R.S.38 CR 03, February 10, 2015, effective 3/2/201540 CR 22, November 25, 2017, effective 1/1/201841 CR 14, July 25, 2018, effective 8/14/201841 CR 20, October 25, 2018, effective 11/14/201842 CR 05, March 10, 2019, effective 3/30/201944 CR 05, March 10, 2021, effective 3/30/202146 CR 03, February 10, 2022, effective 3/2/202346 CR 06, March 25, 2023, effective 4/14/202347 CR 13, July 10, 2024, effective 7/30/2024