{"data":{"id":"us-co/c.r.s.-39-22-600.3","jurisdiction":"us-co","citation":"C.R.S. § 39-22-600.3","heading":"Definitions.","body":"As used in this part 6, unless the context otherwise requires:\n\n(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:\n\n(a) Does not contain information on which the substantial correctness of the return may be judged; or\n\n(b) Contains information that on its face indicates that the return is substantially incorrect; and\n\n(c) The conduct described in either subsection (1)(a) or (1)(b) of this section is due to either:\n\n(I) A position that is frivolous; or\n\n(II) A desire, which appears on the purported return, to delay or impede the administration of state income tax laws.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 6 - PROCEDURE AND ADMINISTRATION","Subpart 1 - GENERAL"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"7b0eb380d472d99f694d47fce52d2f8fbf29ba4cb623febfdbc2a0a39c322141","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-571","next":"us-co/c.r.s.-39-22-601"},"notice":"GroundRules: Original legal text. Not legal advice."}