Colo. Code Regs. 39-21-120

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

Rule 39-21-120 - Signature and Filing Alternatives

Basis and Purpose. The statutory bases for this rule are §§ 39-21-112(1), 39-21-119, 39-21-120, 39-27-117, and 24-71.3-102et seq., C.R.S. The purpose of this rule is to define and implement acceptable alternatives to file and sign tax returns and other documents.

(1)Electronic Filing Alternatives. A taxpayer or his or her duly authorized representative may electronically file any return or other document for which the Department offers an electronic filing option. Any return or document filed electronically will be considered the official tax return or other document for the taxpayer or entity submitting such return or document.

(2)Electronic Signature Alternatives. A taxpayer may electronically sign any return or other document for which the Department offers an electronic signature option. The electronic signature must be compatible with the electronic filing systems and forms in use by the Department. Any electronic signature shall be treated for all purposes, including penalties for perjury, in the same manner as if verified by handwritten signature.

39-21-120

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

1. § 24-71.3-102 et seq., C.R.S.