GroundRules
C.R.S. § 39-23.5-113: Criminal acts relating to returns.
Where this section sits in the code
- Title 39 - Taxation
- Article 23.5 - Colorado Estate Tax
Any person who willfully fails to file a Colorado return when required by this article, or who willfully files a false return, or who willfully fails to pay any tax required by this article shall be punished as provided by section 39-21-118.
Collected 2026-09-14T18:37:45Z. Source file · JSON