C.R.S. § 39-22-600.3: Definitions.

As used in this part 6, unless the context otherwise requires:

(1) "Frivolous return" means a return filed by any person that purports to be a return of the tax imposed by this article 22 but that:

(a) Does not contain information on which the substantial correctness of the return may be judged; or

(b) Contains information that on its face indicates that the return is substantially incorrect; and

(c) The conduct described in either subsection (1)(a) or (1)(b) of this section is due to either:

(I) A position that is frivolous; or

(II) A desire, which appears on the purported return, to delay or impede the administration of state income tax laws.